RiskOn International (ROII) 10-K 15 Jul 24 2024 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Mar. 31, 2024	Jul. 12, 2024	Sep. 30, 2023
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Mar. 31, 2024
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2024
Current Fiscal Year End Date	--03-31
Entity File Number	001-40701
Entity Registrant Name	RISKON INTERNATIONAL, INC.
Entity Central Index Key	0001437491
Entity Tax Identification Number	30-0680177
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	11411 Southern Highlands Pkwy
Entity Address, Address Line Two	Suite 240
Entity Address, City or Town	Las Vegas
Entity Address, State or Province	NV
Entity Address, Postal Zip Code	89141
City Area Code	(800)
Local Phone Number	762-7293
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float			$ 1,512,503
Entity Common Stock, Shares Outstanding		32,666,241
Documents Incorporated by Reference [Text Block]	None
ICFR Auditor Attestation Flag	false
Document Financial Statement Error Correction [Flag]	false
Auditor Name	RBSM LLP
Auditor Firm ID	587
Auditor Location	New York, New York

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Mar. 31, 2024	Mar. 31, 2023
CURRENT ASSETS
Cash and cash equivalents	$ 26,410	$ 65,838
Accounts receivable	7,738
Investment - White River Energy Corp. (“WTRV”)	7,219,765	9,224,785
Prepaid expenses and other current assets	551,858	1,200,157
Assets in bankruptcy		21,911
Current assets of discontinued operations held-for-sale		1,302,709
TOTAL CURRENT ASSETS	7,805,771	11,815,400
Property and equipment, net	263,682	323,816
Intangible assets, net	1,971,406	6,204,339
Right-of-use assets, operating leases	247,261
Other non-current assets	256,000
Non-current assets in bankruptcy	124,973	4,447,891
Non-current assets of discontinued operations held-for-sale		984,071
TOTAL ASSETS	10,669,093	23,775,517
CURRENT LIABILITIES
Accounts payable	5,652,719	3,503,179
Accrued liabilities	7,304,229	1,101,447
Dividends payable	1,318,345
Warrant derivative liabilities	15,896	6,264
Preferred stock derivative liabilities		19,855,962
Current portion of long-term debt	3,119,254	311,542
Advances – Ault Alliance, Inc. (“AAI”), former parent of Bitnile.com, Inc. (“BNC”)	8,213,107	5,782,643
Liabilities in bankruptcy	3,259,928	3,061,430
Current portion of convertible note payable	3,874,762
Current portion of lease liability - operating leases	42,461
Current liabilities of discontinued operations held-for-sale	2,884,070	3,947,458
TOTAL CURRENT LIABILITIES	35,684,771	37,569,925
LONG TERM LIABILITIES
Operating lease liability, non-current	199,752
Long-term debt, net of current portion	126,055	149,716
Non-current liabilities of discontinued operations held-for-sale
TOTAL LIABILITIES	36,010,578	37,719,641
SHAREHOLDERS’ DEFICIT
Common stock, $0.001 par value, 500,000,000 shares authorized, 32,634,808 and 1,383,832 shares issued and outstanding as of March 31, 2024 and 2023, respectively	32,635	1,384
Additional paid-in capital	227,562,986	199,062,577
Accumulated deficit	(247,258,233)	(208,677,438)
Total shareholders’ deficit before non-controlling interest	(19,662,612)	(9,613,477)
Non-controlling interest	(5,678,873)	(4,330,647)
TOTAL SHAREHOLDERS’ DEFICIT	(25,341,485)	(13,944,124)
TOTAL LIABILITIES AND SHAREHOLDERS’ DEFICIT	10,669,093	23,775,517
Series A Preferred Stock [Member]
SHAREHOLDERS’ DEFICIT
Preferred stock value
Series B Preferred Stock [Member]
SHAREHOLDERS’ DEFICIT
Preferred stock value
Series C Preferred Stock [Member]
SHAREHOLDERS’ DEFICIT
Preferred stock value
Series D Preferred Stock [Member]
SHAREHOLDERS’ DEFICIT
Preferred stock value

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Mar. 31, 2024	Mar. 31, 2023
Common stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized	500,000,000	500,000,000
Common stock, shares issued	32,634,808	1,383,832
Common stock, shares outstanding	32,634,808	1,383,832
Series A Preferred Stock [Member]
Preferred stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	703	882
Preferred stock, shares outstanding	703	882
Series B Preferred Stock [Member]
Preferred stock, shares issued	8,994.5	8,637.5
Preferred stock, shares outstanding	8,994.5	8,637.5
Series C Preferred Stock [Member]
Preferred stock, shares issued	1,418.8	1,362.5
Preferred stock, shares outstanding	1,418.8	1,362.5
Series D Preferred Stock [Member]
Preferred stock, shares issued	611.2	0
Preferred stock, shares outstanding	611.2	0

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Income Statement [Abstract]
RiskOn360, Inc. (“RiskOn360”) revenue	$ 239,839
BNC and service revenue	64,350
GuyCare, Inc. (“GuyCare”) revenue	28,236
Cost of revenues	2,174,054
Gross loss	(1,841,629)
Operating expenses
Salaries, wages and benefits	3,764,139	1,263,537
Professional and consulting fees	1,161,218	1,033,663
Selling, general and administration	26,143,265	4,049,317
Depreciation, amortization and impairment	4,403,472	41,035
Total operating expenses	35,472,094	6,387,552
Operating loss	(37,313,723)	(6,387,552)
Other income (expense)
Change in fair value of derivative liabilities	24,623,202	32,924,126
Change in fair value of investment in WTRV		(20,775,215)
Derivative income		14,365,276
Loss on conversion of derivative liability to common stock in conversion of preferred stock		(3,923)
Gain on conversion of notes and derivative liability	1,436,333
Loss on redemption of Series A preferred stock	(1,938,586)
Gain on conversion of WTRV shares	1,420,561
Loss on acquisition of BNC		(54,484,279)
Loss on disposal of fixed assets	(2,394)
Amortization of discounts	(5,979,889)
Settlement of claim	(7,637,603)
Interest income (expense), net of interest income	62,792	(90,896)
Total other income (expense)	11,984,416	(28,064,911)
Loss from continuing operations before discontinued operations	(25,329,307)	(34,452,463)
Discontinued operations
Loss from discontinued operations	(9,846,445)	(41,085,745)
Gain (loss) on disposal of discontinued operations	683,152	(11,823,395)
Total loss from discontinued operations	(9,163,293)	(52,909,140)
Net loss	(34,492,600)	(87,361,603)
Less: Net loss attributable to non-controlling interest	1,348,226	5,734,800
Net loss to controlling interest	(33,144,374)	(81,626,803)
Less: Preferred stock dividends	5,436,421	484,213
Net loss to controlling interest of common shareholders	$ (38,580,795)	$ (82,111,016)
Net income (loss) continuing operations - basic	$ (2.83)	$ (30.22)
Net income (loss) continuing operations - diluted	(2.83)	(30.22)
Net loss from discontinued operations - basic	(0.88)	(53.99)
Net loss from discontinued operations -diluted	(0.88)	(53.99)
Net (loss) income per share - basic	(3.71)	(84.21)
Net (loss) income per share - diluted	$ (3.71)	$ (84.21)
Weighted Average Number of Shares Outstanding, Basic	10,398,717	975,063
Weighted Average Number of Shares Outstanding, Diluted	10,398,717	975,063

CONSOLIDATED STATEMENT OF CHANG

CONSOLIDATED STATEMENT OF CHANGES IN SHAREHOLDERS' EQUITY (DEFICIT) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Treasury Stocks [Member]	Noncontrolling Interest [Member]	Total
Beginning balance, value at Mar. 31, 2022	$ 879	$ 183,271,546	$ (158,868,204)	$ (1,670,575)	$ (599,058)	$ 22,134,588
Beginning balance, shares at Mar. 31, 2022	878,803
Shares issued for commitment for preferred stock offering, net of expenses	$ 3	193,413				193,416
Shares issued for commitment for preferred stock offering, net of expenses, shares	3,429
Shares issued for cash under at-the-market (“ATM”), net of fees	$ 344	1,715,095				1,715,439
Shares issued for cash under at-the-market (ATM), net of fees, shares	344,050
Shares issued in conversion of preferred stock to common stock	$ 81	3,182,312				3,182,393
Shares issued in conversion of preferred stock to common stock, shares	80,555
Shares issued in settlement	$ 14	(625,589)		1,670,575		1,045,000
Shares issued in settlement, shares	14,430
Shares issued for preferred stock dividends	$ 58	505,299				505,357
Shares issued for preferred stock dividends, shares	58,073
Shares issued by Agora Digital Holdings, Inc. (“Agora”) for services rendered, net of amounts prepaid		9,631,406				9,631,406
Shares issued for vested restricted stock units	$ 5	(5)
Shares issued for vested restricted stock units, shares	4,492
Share-based compensation		1,189,100				1,189,100
Disposal of subsidiaries in reverse merger transactions			32,301,782		2,003,211	34,304,993
Net loss			(81,626,803)		(5,734,800)	(87,361,603)
Preferred stock dividends			(484,213)			(484,213)
Ending balance, value at Mar. 31, 2023	$ 1,384	199,062,577	(208,677,438)		(4,330,647)	(13,944,124)
Ending balance, shares at Mar. 31, 2023	1,383,832
Shares issued for cash under ATM, net of fees	$ 935	1,779,505				1,780,440
Shares issued for cash under ATM, net of fees, shares	935,452
Shares issued for preferred stock dividends, shares	120,943
Shares issued by Agora for services rendered		2,351,516				2,351,516
Share-based compensation		258,655				258,655
Shares issued under the equity line of credit (“ELOC”) agreement	$ 20,539	2,986,458				3,006,997
Shares issued under equity line of credit (ELOC) agreement, shares	20,538,845
Shares issued for commitment to ELOC offering	$ 4,462	(4,462)
Shares issued for commitment to ELOC offering, shares	4,461,155
Shares issued on conversion of senior convertible note	$ 5,195	1,188,565				1,193,760
Shares issued on conversion of senior convertible note, shares	5,194,581
Series D preferred shares issued for conversion of liabilities		15,085,931				15,085,931
Series B and C reclassification of liabilities to equity		543,532				543,532
WTRV shares distribution
Series B and C preferred shares issued for paid-in-kind dividends		2,847,224				2,847,224
Net loss			(33,144,374)		(1,348,226)	(34,492,600)
Shares issued for preferred stock dividends	120	1,463,485	(5,436,421)			(3,972,816)
Ending balance, value at Mar. 31, 2024	$ 32,635	$ 227,562,986	$ (247,258,233)		$ (5,678,873)	$ (25,341,485)
Ending balance, shares at Mar. 31, 2024	32,634,808

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Statement of Cash Flows [Abstract]
Net loss	$ (34,492,600)	$ (87,361,603)
Adjustments to reconcile net loss to net cash used in operating activities
Change in non-controlling interest	(1,348,226)	(5,734,800)
Amortization of discounts	5,979,889	47,515
Depreciation, amortization and impairment	4,403,472	117,151
Increase in allocated corporate overhead	1,943,564
Loss on acquisition of BNC		54,484,279
Legal costs of ATM facility	110,000
Debt modification expense		879,368
Share-based compensation	258,655	1,189,100
Gain on disposal of Zest Labs, Inc. (“Zest Labs”)	(683,152)
Change in fair value of investment in WTRV		20,775,215
Change in fair value of warrant derivative liabilities	(24,623,202)	(4,312,366)
Change in fair value of preferred stock derivative liabilities		(28,611,759)
Derivative income		(14,365,276)
Loss on conversion of derivative liabilities to common stock		3,923
Gain on conversion of note payable and derivative liability	(1,436,333)
Loss on disposal of WTRV and Pinnacle Frac Transport LLC (“Pinnacle Frac”)		12,534,900
WTRV share settlement expense, net of gain on conversion of WTRV shares	2,005,020
Gain on disposal of Trend Discovery Holdings, LLC (“Trend Discovery”)		(711,505)
Commitment fees on ELOC and long-term debt	125,105	17,681
Development expenses reduced from refund of power development fee		155,292
Impairment of development fee and bad debt on note receivable		1,000,000
Changes in assets and liabilities
Accounts receivable	(7,738)
Prepaid expenses and other current assets	504,481	283,687
Dividend payable	1,540,978
Amortization of right-of-use asset, operating leases	(22,746)	121,834
Accrued interest receivable		(168,229)
Operating lease and rent expense	65,469	(463,427)
Accounts payable	1,857,102	(1,533,052)
Accrued liabilities	6,202,781	1,611,707
Total adjustments	(3,124,881)	37,321,238
Net cash used in operating activities of continuing operations	(37,617,481)	(50,040,365)
Net cash provided by discontinued operations	9,169,669	35,819,295
Net cash used in operating activities	(28,447,812)	(14,221,070)
CASH FLOWS FROM INVESTING ACTIVITIES
Investment simple agreement for future equity – MeetKai, Inc. (“MeetKai”)	(250,000)
Purchase of fixed assets	(110,403)	(40,074)
Net cash used in investing activities of continuing operations	(360,403)	(40,074)
Net cash provided by investing activities of discontinued operations		162,740
Net cash (used in) provided by investing activities	(360,403)	122,666
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from AAI advances	17,511,416	1,378,294
Redemption of preferred stock	(1,305,000)
Proceeds from short-term debt	2,550,000
Proceeds from notes payable - related parties	80,000	986,000
Repayments of notes payable - related parties	(90,355)	(986,000)
Proceeds from long-term debt
Repayment of long-term debt	(29,606)
Proceeds from convertible note	5,390,000
Repayment of obligation to third party to be reflected as future redemptions of Series A Preferred stock		(635,000)
Proceeds from the issuance of common stock under ATM	1,655,335	1,715,440
Proceeds from issuance of common stock under the ELOC	3,006,997
Proceeds from the sale of preferred stock		12,000,000
Net cash provided by financing activities of continuing operations	28,768,787	14,458,734
Net cash used in financing activities of discontinued operations		(379,565)
Net cash provided by financing activities	28,768,787	14,079,169
NET DECREASE IN CASH AND CASH EQUIVALENTS	(39,428)	(19,235)
CASH - BEGINNING OF YEAR	65,838	85,073
CASH - END OF YEAR	26,410	65,838
SUPPLEMENTAL DISCLOSURES
Cash paid for interest expense	28,550	23,055
SUMMARY OF NON-CASH ACTIVITIES:
Recognition of new operating lease right-of-use assets and lease liabilities	270,007
Advances – AAI converted to Series D preferred	15,085,931
Reclassification of convertible notes and warrants to derivative liability	$ 4,689,380
Issuance costs on mezzanine equity		193,416
Non-controlling interest recorded in consolidation of Wolf Energy Services, Inc. (“Wolf Energy”)		2,003,211
Preferred shares/derivative liability converted into common stock		3,182,393
Mezzanine equity reclassified to liability upon amendment		$ 9,551,074

ORGANIZATION AND SUMMARY OF SIG

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Mar. 31, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 1: ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES On November 1, 2023, BitNile Metaverse Inc. changed its name to RiskOn International, Inc (“ROII” or the “Company”). The Company also changed its ticker symbol from BNMV to ROI in 2023 and subsequently to ROII in 2024. The change in both name and ticker is underscores the Company’s commitment to developing a vertically integrated community while creating seamless and enriched user experiences. The Company is a holding company, incorporated in the State of Nevada on November 19, 2007. On August 25, 2023, the Company’s former subsidiary Zest Labs, along with the Company and Zest Labs Holdings, LLC, an entity owned by Gary Metzger, a current board member of the Company and therefore a related party (the “Purchaser”), entered into a stock purchase agreement, whereby the Purchaser purchased 100% 683,152 Through March 31, 2024, the Company’s former wholly owned subsidiaries have been treated for accounting purposes as divested. This Annual Report on Form 10-K (the “Report”) includes those subsidiaries as of March 31, 2024. The comparative financial statements for the years ended March 31, 2024 and 2023 reflect the operations of those subsidiaries that were sold during the year ended March 31, 2023 as discontinued operations in the consolidated statements of operations and as assets and liabilities of discontinued operations on the consolidated balance sheets. The Company entered into a share exchange agreement with AAI on February 8, 2023 and subsequently closed the transaction on March 7, 2023, in which the Company acquired the assets and liabilities of BNC and securities of Earnity beneficially owned by BNC in exchange of the issuance of 8,637.5 shares of Series B preferred stock (“Series B”) and 1,362.5 shares of Series C preferred stock (“Series C”), both of which are convertible into shares of the Company’s common stock (“Common Stock”) subject to the terms of their respective Certificate of Designation of Rights, Preference and Limitations (collectively, “Certificates”). Additionally, pursuant to the terms and conditions of the Certificates, Series B and Series C holders are entitled to receive dividends in the form of additional shares or cash following the dividend payment set forth in the Certificates. As of March 31, 2024, there were 8,994.5 shares of Series B and 1,418.8 shares of Series C issued and outstanding. As of March 31, 2023, the Company had 8,637.5 and 1,362.5 shares of Series B and Series C, respectively, issued and outstanding. On November 14, 2023, the Company entered into a securities purchase agreement (the “SPA”) with AAI, pursuant to which the Company agreed to sell to AAI 603.44 shares of newly designated Series D Convertible Preferred Stock (“Series D”) for a total purchase price of $ 15,085,931 15,085,931 25,000 0.51 29,580,392 As the Series D is not mandatorily redeemable and has no embedded features requiring bifurcation, the Company determined that the Series D should be classified as equity in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 480-10, Distinguishing Liabilities from Equity Derivatives and Hedging Activities 15,085,931 On May 4, 2023, the Company amended, through a resolution passed by its Board only, its Articles of Incorporation to reflect a 1-for-30 reverse stock split The Company also reduced its authorized shares on a 1-for-30 basis going from 100,000,000 authorized shares down to 3,333,333 authorized shares. On October 16, 2023, the Company amended its Articles of Incorporation to increase its authorized shares of Common Stock from 3,333,333 to 500,000,000 The Company sold both WTRV and Banner Midstream Corp. (“Banner Midstream”) in July and September 2022, respectively. These entities are no longer subsidiaries of the Company. The Company has investments in WTRV and Wolf Energy Bankruptcy Filings On November 1, 2023, Agora and Bitstream Mining, LLC (“Bitstream”), Agora’s sole operating subsidiary, filed petitions for Chapter 7 bankruptcy in the United States Bankruptcy Court for the Western District of Texas. As a result, the Company deemed Agora a discontinued operation as of March 31, 2024 and 2023. The cases are still pending before the court. See Note 22, “Subsequent Events” for additional information on recent developments related to the cases. Overview of Subsidiaries and Their Operations The following are wholly owned subsidiaries of the Company as of March 31, 2024: BNC, RiskOn360, RiskOn Learning, Inc. and GuyCare. BNC’s metaverse (the “Metaverse”) represents a significant development in the online metaverse landscape. By integrating various elements such as virtual markets, real world goods, marketplaces, VIP experiences, gaming, social activities, sweepstakes, gambling, and more, the Company aims to revolutionize the way people interact online. RiskOn360 organizes and holds business training and coaching conferences and learning seminars in certain cities across the United States. The curated events are designed for the attendees to learn from keynote speakers and panelists and provide them with intimate networking opportunities. In November 2023, the Company formed GuyCare to provide health and wellness services as a core part of creating a sound and successful individual, specializing in men’s health. The clinics are expected to provide discreet and confidential care, ensuring men’s health and well-being through proven therapeutic interventions and innovative wellness programs. The first GuyCare clinic opened in January 2024. The Company is focused on the development, promotion, and awareness of artificial intelligence (“AI”) integration, and primarily within the business community. The Company aims to cultivate businesses and individuals by offering a technology solution with high growth potential. The Company’s flagship product, “askROI,” is a generative AI platform built upon a proprietary large language model. Businesses and individuals alike can leverage askROI’s capabilities for tasks such as research optimization, content creation, streamlined communication, and workflow improvement. The Company’s ultimate vision for askROI is to create a one-stop-shop for individuals and businesses to access generative AI products. The Company plans to regularly integrate new tools and products within the askROI platform to continually expand the capabilities and opportunities within askROI. Principles of Consolidation The Company applies the guidance of ASC Topic 810, Consolidation Discontinued Operations The Company records discontinued operations when the disposal of a separately identified business unit constitutes a strategic shift in the Company’s operations, as defined in ASC Topic 205-20, Discontinued Operations Reclassifications The Company has reclassified certain amounts in the March 31, 2023 consolidated financial statements to be consistent with the March 31, 2024 presentation, including the reclassification of Trend Discovery Capital Management (“TCM”), White River, Pinnacle Frac, Agora and Zest assets and liabilities from continuing operations to held for sale and reclassifications of operations of TCM, White River, Pinnacle Frac, and Capstone Equipment Leasing LLC (“Capstone”) to discontinued operations. Noncontrolling Interests In accordance with ASC 810-10-45, the Company classifies noncontrolling interests as a component of equity within the consolidated balance sheet. In addition, the Company reflected 34% of Wolf Energy as a noncontrolling interest as the Company currently represents approximately 66% of the voting interests in Wolf Energy. During the year ended March 31, 2024, Wolf Energy permanently ceased operations. Use of Estimates The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the U.S. requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and reported amounts of revenues and expenses during the reporting period. These estimates include, but are not limited to, management’s estimate of provisions required for uncollectible accounts receivable, fair value of assets held for sale and assets and liabilities acquired, impaired value of equipment and intangible assets, estimates of discount rates in lease, liabilities to accrue, fair value of derivative liabilities associated with warrants, cost incurred in the satisfaction of performance obligations, permanent and temporary differences related to income taxes and determination of the fair value of stock awards. Actual results could differ from those estimates. Revenue Recognition The Company recognizes revenue under ASC 606, Revenue from Contracts with Customers The following five steps are applied to achieve that core principle: ● Step 1: Identify the contract with the customer ● Step 2: Identify the performance obligations in the contract ● Step 3: Determine the transaction price ● Step 4: Allocate the transaction price to the performance obligations in the contract ● Step 5: Recognize revenue when the Company satisfies a performance obligation BNC Revenue Gaming revenue is recognized from the BitNile.com website primarily through the sale of tokens that provide the end user with interactive entertainment (game play) and durable goods principally for the PC and mobile platforms. The Company primarily offers the following: 1. Platform access – Provide access to main game content. 2. Sale of NileTokens (“NT”) – NT can be used for digital game play and content. 3. Rewarded – NileSweeps (“NS”) – Users can use NS to enter sweepstakes type games with a potential to win both digital goods and real world cash redemptions. While the revenue received from the sale of NT is currently nominal, the Company believes that its operation of the BitNile.com website could be a scalable source of revenue in the future. Additionally, the Company expects the website will be a mechanism to help increase its brand reputation and recognition by participants, which the Company believes will result in the acquisition and monetization of new users to the site. During the year ended March 31, 2024, the Company recognized $ 1,500 Hospitality and Services Revenue Hospitality revenue consists of revenue from services provided to groups at certain social functions and sporting events. The Company also sells real world VIP experiences and one-of-a-kind products. Hospitality and VIP service revenue is generated through contracts with customers whereby the customer agrees to pay a contract rate, determined based on common industry prices, for the services the Company provides. The Company recognizes revenue when performance obligations to provide food and services are satisfied at the point in time when the food and services are received by the customer, which is when the event is held and services are complete. The Company recognizes revenue on a gross basis due to the fact that it has control over the food and services and the ability to direct the offerings to multiple end consumers while also ultimately determining the relative pricing offered for the services. For certain events, The Company also uses certain subcontractors that it selects and hires to help transfer services to the end customer. The Company has evaluated its agreements with its food and service subcontractors and based on the preceding facts and has determined that it is the principal in such arrangements and the third-party food and service suppliers are the agent in accordance with ASC 606. As the principal, the Company recognizes revenue in the gross amount and as such, recognizes any fees paid to subcontractors as cost of revenues. Any future changes in these arrangements or to the Company’s games and related method of distribution may result in a different conclusion. RiskOn360 Revenue RiskOn360 revenue consists of revenue from services provided to attendees of business and coaching conference events. Revenue is generated through contracts whereby a customer agrees to pay a contract price for services provided by the Company at individual conferences organized and held by the Company. The Company recognizes revenue when the performance obligations to provide the learning event and related services are satisfied at the point in time when the services and products are received by the customer, which is when the conference is completed, and all obligations have been satisfied. GuyCare Revenue GuyCare’s revenue is derived from the sale of health care products and services (i.e., clinic visits, diagnoses, medicines and treatments, etc.) to its customers which are primarily men. Revenue is recognized when GuyCare satisfies performance obligations by performing distinct treatments and health care services to each patient and customer. For certain obligations that are performed over a series of visits, the Company recognizes revenue over time by measuring the progress toward complete satisfaction of each obligation promised to the patient. Accounts Receivable and Concentration of Credit Risk The Company considers accounts receivable, net of allowance for doubtful accounts, to be fully collectible. The allowance is based on management’s estimate of the overall collectability of accounts receivable, considering historical losses, credit insurance and economic conditions. Based on these same factors, individual accounts are charged off against the allowance when management determines those individual accounts are uncollectible. Fair Value Measurements ASC 820, Fair Value Measurements Level 1 inputs: Quoted prices for identical instruments in active markets. Level 2 inputs: Quoted prices for similar instruments in active markets; quoted prices for identical or similar instruments in markets that are not active; and model-derived valuations whose inputs are observable or whose significant value drivers are observable. Level 3 inputs: Instruments with primarily unobservable value drivers. The carrying values of the Company’s financial instruments such as cash, investments, prepaid expenses, accounts payable, accrued expenses and derivative liabilities on preferred stock and warrants approximate their respective fair values because of the short-term nature of those financial instruments. The categorization of a financial instrument within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement. Impairment of Assets Management reviews assets for impairment, including intangible assets and investments whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to the undiscounted future cash flows expected to be generated by the asset. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets. Segment Information The Company determines its operating segments based on how the chief operating decision maker (“CODM”) views and analyzes each segment’s operations, performance and allocates resources. Milton “Todd” Ault, Executive Chairman as of May 2024 (and between January 2024 and May 2024, the Chief Executive Officer), is the CODM. The CODM utilizes net loss as the measure of segment profit or loss. From September 30, 2022 through September 30, 2023, the Company had one aggregated reporting segment, which included the continuing operations related to Agora, Zest Labs and BNC. Most of the limited continuing operations were related to Agora and the BNC Metaverse while Zest Labs operations were immaterial. In the fourth quarter of the year ended March 31, 2024, with the launch of operations of GuyCare and the reclassification of Agora to discontinued operations, the Company changed its presentation of operating results. Herein, the Company reports the following three reporting segments: (1) BNC Metaverse & Hospitality (“BNS”), (2) RiskOn360 and (3) GuyCare. Separate financial information for the three segments is evaluated by the CODM to allocate resources and assess performance. Net Loss Per Share of Common Stock Basic net loss per common share is computed using the weighted average number of shares of Common Stock outstanding. Diluted losses per share (“EPS”) include additional dilution from Common Stock equivalents, such as convertible notes, preferred stock and shares of Common Stock issuable pursuant to the exercise of stock options and warrants. Common Stock equivalents are not included in the computation of diluted earnings per share when the Company reports a loss because to do so would be anti-dilutive for periods presented, so only the basic weighted average number of common shares are used in the computations. Derivative Financial Instruments The Company does not currently use derivative instruments to hedge exposures to cash flow, market, or foreign currency risks. Management evaluates all of the Company’s financial instruments, including warrants, to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. The Company generally uses a Black-Scholes model, where applicable, to value the derivative instruments at inception and subsequent valuation dates when needed. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is re-measured at the end of each reporting period. The Black-Scholes model is used to estimate the fair value of the derivative liabilities. In August 2020, the FASB issued Accounting Standards Update (“ASU”) No. 2020-06, Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging-Contracts in Entity’s Own Equity (Subtopic 815-40), Accounting for Convertible Instruments and Contract’s in an Entity’s Own Equity. The ASU simplifies accounting for convertible instruments by removing major separation models required under current GAAP. Consequently, more convertible debt instruments will be reported as a single liability instrument with no separate accounting for embedded conversion features. The ASU removes certain settlement conditions that are required for equity contracts to qualify for the derivative scope exception, which will permit more equity contracts to qualify for it. The ASU simplifies the diluted net income (loss) per share calculation in certain areas. Convertible Instruments The Company accounts for hybrid contracts that feature conversion options in accordance with ASC 815. ASC 815 requires companies to bifurcate conversion options from their host instruments and account for them as freestanding derivative financial instruments according to certain criteria. The criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable GAAP with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. Conversion options that contain variable settlement features such as provisions to adjust the conversion price upon subsequent issuances of equity or equity linked securities at exercise prices more favorable than that featured in the hybrid contract generally result in their bifurcation from the host instrument. The Company accounts for convertible instruments when the Company has determined that the embedded conversion options should not be bifurcated from their host instruments, in accordance with ASC 470-20, Debt with Conversion and Other Options Debt Discounts The Company accounts for debt discount according to ASC 470-20. Debt discounts are amortized through periodic charges to interest expense over the term of the related financial instrument using the effective interest method. Leases The Company accounts for its leases under ASC 842, Leases Recently Issued Accounting Standards On November 27, 2023, the FASB issued ASU No. 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures The Company does not discuss recent pronouncements that are not anticipated to have an impact on or are unrelated to its financial condition, results of operations, cash flows or disclosures. Impact of Business The wars in Ukraine and Middle East, growing inflation and climate change factors did not materially impact the Company’s business during the years ended March 31, 2024 and 2023.

LIQUIDITY, GOING CONCERN AND MA

LIQUIDITY, GOING CONCERN AND MANAGEMENT’S PLANS	12 Months Ended
	Mar. 31, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
LIQUIDITY, GOING CONCERN AND MANAGEMENT’S PLANS	NOTE 2: LIQUIDITY, GOING CONCERN AND MANAGEMENT’S PLANS As of March 31, 2024, the Company had cash and cash equivalents of $ 26,410 28 25 34 The consolidated financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern. Accordingly, the consolidated financial statements have been prepared on a basis that assumes the Company will continue as a going concern and which contemplates the realization of assets and satisfaction of liabilities and commitments in the ordinary course of business. In making this assessment management performed a comprehensive analysis of the Company’s current circumstances, including its financial position, cash flow and cash usage forecasts, as well as obligations and debts. Although management has a long history of successful capital raises, the analysis used to determine the Company’s ability as a going concern does not include cash sources beyond the Company’s direct control that management expects to be available within the next 12 months. Management expects that the Company’s existing cash and cash equivalents, accounts receivable and marketable securities as of March 31, 2024, will not be sufficient to enable the Company to fund its anticipated level of operations through one year from the date these financial statements are issued. Management anticipates raising additional capital through the private and public sales of the Company’s equity or debt securities and selling its marketable securities, or a combination thereof. Although management believes that such capital sources will be available in the future, there can be no assurances that financing will be available to the Company when needed in order to allow the Company to continue its operations, or if available, on terms acceptable to the Company. If the Company does not raise sufficient capital in a timely manner, among other things, the Company may be forced to scale back its operations or cease operations altogether.

DISCONTINUED OPERATIONS

DISCONTINUED OPERATIONS	12 Months Ended
	Mar. 31, 2024
Discontinued Operations and Disposal Groups [Abstract]
DISCONTINUED OPERATIONS	NOTE 3: DISCONTINUED OPERATIONS On August 25, 2023, the Company sold 100% On November 1, 2023, Agora and Bitstream filed for bankruptcy. The assets and liabilities of Agora and Bitstream as of March 31, 2024 are reflected on the consolidated balance sheet separately as assets and liabilities in bankruptcy. On June 17 On July 25, 2022, the Company sold its oil and gas production business (WTRV) which was part of the commodities segment. The Company has reflected the reclassification of assets and liabilities of this entity as discontinued operations as of March 31, 2024 and 2023. On September 7, 2022, the Company sold its transportation business (Pinnacle Frac and Capstone) which were part of the commodities segment. The Company has reflected the reclassification of assets and liabilities of these entities as discontinued operations as of and for the period April 1, 2022 through August 31, 2022. The Company used August 31, 2022 as a cut-off as a majority of its revenue and expenses are billed on a monthly basis and it is more convenient to do so. The shares the Company were issued by Wolf Energy Energy Energy Energy Energy Energy Energy Current assets as of March 31, 2024 and 2023 – Discontinued Operations: Schedule of current assets March 31, March 31, Wolf Energy $ - $ 1,297,801 Prepaid expenses - 4,908 $ - $ 1,302,709 Non-current assets as of March 31, 2024 and 2023 – Discontinued Operations: Schedule of non-current assets March 31, March 31, Wolf Energy $ - $ 984,071 $ - $ 984,071 Current liabilities as of March 31, 2024 and 2023 – Discontinued Operations: Schedule of current liabilities March 31, March 31, Wolf Energy $ 2,884,070 $ 3,330,043 Zest accounts payable - 532,279 Zest accrued expenses - 85,136 $ 2,884,070 $ 3,947,458 The Company reclassified the following operations to discontinued operations for the years ended March 31, 2024 and 2023. Schedule of operations to discontinued operations 2024 2023 Revenue $ - $ 10,955,153 Operating expenses 7,798,588 39,928,442 Wolf Energy net loss (1,853,696 ) (11,287,671 ) Other loss (194,161 ) (824,785 ) Net loss from discontinued operations $ (9,846,445 ) $ (41,085,745 )

ASSET PURCHASE, BUSINESS COMBIN

ASSET PURCHASE, BUSINESS COMBINATIONS AND DIVESTURES	12 Months Ended
	Mar. 31, 2024
Business Combination, Asset Acquisition, and Joint Venture Formation [Abstract]
ASSET PURCHASE, BUSINESS COMBINATIONS AND DIVESTURES	NOTE 4: ASSET PURCHASE, BUSINESS COMBINATIONS AND DIVESTURES BNC As discussed in Notes 1 and 14, on March 7, 2023, the Company acquired BNC from AAI, a significant shareholder. The Company accounted for this acquisition as an asset purchase as BNC did not meet the definition of a business per ASC 805 and ASU 2017-01. The Company acquired the assets and liabilities of BNC noted below at fair value. Schedule of acquired the assets and liabilities Prepaid expenses $ 620,616 Property and equipment 330,190 Intangible assets 6,239,000 Accounts payable and accrued expenses (3,186,513 ) Due to AAI, BNC’s former parent (4,404,350 ) Notes payable (170,222 ) $ (571,279 ) The consideration paid for the acquisition of BNC was as follows (see Note 14): Schedule of consideration paid for the acquisition Series B and Series C preferred stock $ 53,913,000 Total consideration $ 53,913,000 The Company recognized a loss on the acquisition of $ 54,484,279 Zest Labs On August 25, 2023, the Company’s former subsidiary Zest Labs, along with the Company and Zest Labs Holdings, LLC (owned by Gary Metzger, a current board member of the Company and therefore a related party), entered into a stock purchase agreement, whereby the Purchaser purchased 100% 683,152 The Company sold the assets and liabilities of Zest Labs noted below at fair value. Schedule of company sold the assets and liabilities Prepaid expenses $ 2,454 Accounts payable and accrued expenses (685,606 ) Total assets and liabilities $ (683,152 )

REVENUE

REVENUE	12 Months Ended
	Mar. 31, 2024
Revenue from Contract with Customer [Abstract]
REVENUE	NOTE 5: REVENUE The Company recognizes revenue when it transfers promised services to customers in an amount that reflects the consideration to which it expects to be entitled in exchange for those services. Revenues recorded for our services provided for years ended March 31, 2024 and 2023 were as follows: Schedule of revenue 2024 2023 RiskOn360 $ 239,839 $ - BNS 64,350 - GuyCare 28,236 - Total $ 332,425 $ - The Company had related party hospitality service sales of $ 62,850 0

SENIOR SECURED PROMISSORY NOTE

SENIOR SECURED PROMISSORY NOTE RECEIVABLE	12 Months Ended
	Mar. 31, 2024
Receivables [Abstract]
SENIOR SECURED PROMISSORY NOTE RECEIVABLE	NOTE 6: SENIOR SECURED PROMISSORY NOTE RECEIVABLE Agora was issued a Senior Secured Promissory Note by Trend Ventures, LP (“Trend Ventures Note”) on June 16, 2022. The Trend Ventures Note was the consideration paid to Agora for the acquisition of Trend Discovery. The Trend Ventures Note is in the principal amount of $ 4,250,000 5% June 16, 2025 On May 15, 2023, Agora and Trend Ventures, LP entered into a First Amendment of Senior Secured Promissory Note (“First Amendment”), to amend the Trend Ventures Note. The First Amendment amended the following clauses of the Trend Ventures Note: (a) the principal amount was amended from $ 4,250,000 4,443,870 June 16, 2025 May 15, 2025 5% During the year ended March 31, 2024, Agora filed a petition for chapter 7 bankruptcy in the United States Bankruptcy Court for the Western District of Texas. Accordingly, the Company has established a full reserve for the principal and accrued interest receivable.

INVESTMENTS

INVESTMENTS	12 Months Ended
	Mar. 31, 2024
Investments, All Other Investments [Abstract]
INVESTMENTS	NOTE 7: INVESTMENTS Series A Convertible Preferred Stock –WTRV On July 25, 2022, the Company entered into a Share Exchange Agreement pursuant to which it sold to WTRV its oil and gas production business, which was part of the commodities segment. The Company received 1,200 As of March 31, 2024, the Company’s representative has transferred approximately 22% of the common shares converted from the WTRV Series A Convertible Preferred Stock to identified shareholders of record. Upon conversion of WTRV’s Series A Convertible Preferred Stock, the Company recorded a non-cash $ 1.4 3.4 4.2 As of March 31, 2024, the Company has determined that WTRV is a variable interest entity, but this transaction has not resulted in the Company controlling WTRV, since the Company does not have the power to direct activities of WTRV or control the board of directors of WTRV. Based on this determination the Company does not consolidate WTRV. Common Stock – Wolf Energy On August 23, 2022, the Company entered into a Share Exchange Agreement (the “Agreement”) with Wolf Energy and Banner Midstream. The Company has determined that this transaction has resulted in the Company having a controlling interest in Wolf Energy as the common stock issued represented approximately 66% of the voting common stock of Wolf Energy common stock outstanding at March 31, 2024 and 2023. It was the intent of the Company to distribute these shares in Wolf Energy Energy Energy Energy

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Mar. 31, 2024
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	NOTE 8: PROPERTY AND EQUIPMENT Property and equipment consisted of the following as of March 31, 2024 and 2023: Schedule of property and equipment March 31, 2024 March 31, 2023 Auto – BNC $ 232,406 $ 232,406 Equipment – BNC - 84,604 Computers and software 55,935 90,000 Equipment 31,136 - Leasehold improvements 14,420 - Total property and equipment 333,897 407,010 Accumulated depreciation (70,215 ) (83,194 ) Property and equipment, net $ 263,682 $ 323,816 Depreciation expenses for the years ended March 31, 2024 and 2023 were $ 77,985 82,490 Effective March 31, 2024, the Company impaired $ 92,554 763 91,791 Effective September 30, 2023, the Company impaired $ 5,679,942 1,784,189 3,895,753 247,969 On November 1, 2023, both Agora and Bitstream filed petitions for Chapter 7 bankruptcy in the United States Bankruptcy Court for the Western District of Texas. As a result, Agora’s assets have been considered as held-for-sale which includes only one parcel of land in West Texas as of March 31, 2024.

INTANGIBLE ASSETS

INTANGIBLE ASSETS	12 Months Ended
	Mar. 31, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS	NOTE 9: INTANGIBLE ASSETS Intangible assets consisted of the following as of March 31, 2024 and 2023: Schedule of intangible assets March 31, 2024 March 31, Trademarks $ 982,868 $ 5,097,000 Developed technology 1,142,000 1,142,000 Accumulated amortization - trademarks (153,462 ) (34,661 ) Intangible assets, net $ 1,971,406 $ 6,204,339 On March 7, 2023, the Company acquired trademarks and developed technology in the acquisition of BNC. These intangible assets were valued by an independent valuation consultant utilizing various methods including the discounted cash flow and option-pricing methods, and the estimated remaining useful life of these assets was estimated to be fifteen years. Amortization expense for the years ended March 31, 2024 and 2023 was $ 415,933 34,661 Amortization expense for the next five years and in the aggregate is as follows: Schedule of amortization expense 2025 $ 141,658 2026 141,658 2027 141,658 2028 141,658 2029 141,658 Thereafter 1,263,116 $ 1,971,406 During the year ended March 31, 2024, the Company recognized $ 3,817,000

ACCRUED EXPENSES

ACCRUED EXPENSES	12 Months Ended
	Mar. 31, 2024
Payables and Accruals [Abstract]
ACCRUED EXPENSES	NOTE 10: ACCRUED EXPENSES Accrued expenses consisted of the following as of March 31, 2024 and 2023: Schedule of accrued expenses March 31, March 31, Salaries, wages and benefits $ 166,438 $ 73,375 Professional and consulting fees 747,794 440,215 Selling, general and administrative 1,854,198 500,000 Current portion of auto loan 23,662 - Interest 260,216 61,722 Deferred revenue 30,343 - Settlement claim WTRV share distribution 4,212,022 - Other 9,556 26,135 Total $ 7,304,229 $ 1,101,447

WARRANT DERIVATIVE LIABILITIES

WARRANT DERIVATIVE LIABILITIES	12 Months Ended
	Mar. 31, 2024
Warrant Derivative Liabilities
WARRANT DERIVATIVE LIABILITIES	NOTE 11: WARRANT DERIVATIVE LIABILITIES The Company issued Common Stock and warrants in several private placements and registered offerings (“Derivative Warrant Instruments”) and some of these warrants have been classified as liabilities. The Derivative Warrant Instruments have been accounted for utilizing ASC 815 . The Company identified embedded features in some of the warrant agreements which were classified as liability. These embedded features included (a) the implicit right for the holders to request that the Company settle the warrants in registered shares. Since maintaining an effective registration of shares is potentially outside the control of the Company, these warrants were classified as liabilities as opposed to equity; (b) included the right for the holders to request that the Company cash settle the warrant instruments from the holder by paying to the holder an amount of cash equal to the Black-Scholes value of the remaining unexercised portion of the Derivative Warrant Instruments on the date of the consummation of a fundamental transaction; and (c) certain price protections in the agreements. The accounting treatment of derivative financial instruments requires that the Company treat the whole instrument as liability and record the fair value of the instrument as derivatives as of the inception date of the instrument and to adjust the fair value of the instrument as of each subsequent balance sheet date. The Company has only included descriptions of warrants that are still outstanding as of March 31, 2024. On August 6, 2021, the Company closed a $ 20,000,000 115,942 115,942 172.50 8,116 215,625 11,201,869 0 744,530 0 On April 27, 2023, the Company closed a $ 6,875,000 2,100,905 3.28 3,334,246 The Company determined the derivative liabilities to be a Level 3 fair value measurement and used the Black-Scholes pricing model to calculate the fair value as of March 31, 2024. The Black-Scholes model requires six basic data inputs: the exercise or strike price, time to expiration, the risk-free interest rate, the current stock price, the estimated volatility of the stock price in the future, and the dividend rate. Changes to these inputs could produce a significantly higher or lower fair value measurement. The fair value of each warrant is estimated using the Black-Scholes valuation model. The following assumptions were used on March 31, 2024 and 2023 and at inception: Schedule of fair value of each warrant is estimated using the black-scholes valuation model Year Ended Year Ended Inception Expected term 1 5 0.25 1.85 5.00 Expected volatility 110 155% 107 110% 91% 107% Expected dividend yield - - - Risk-free interest rate 3.48 4.60% 2.98 3.88% 1.50% 2.77% Market price $ 0.02 4.50 $ 5.40 39.00 The Company’s remaining derivative liabilities as of March 31, 2024 and 2023 associated with warrant offerings are as follows. All fully extinguished warrant liabilities are not included in the chart below. Schedule of derivative liabilities March 31, March 31, Inception Fair value of 115,942 August 6, 2021 $ - $ 5,974 $ 11,201,869 Fair value of 8,116 August 6, 2021 - 290 744,530 Fair value of 2,100,905 April 27, 2023 15,896 - 3,334,246 $ 15,896 $ 6,264 During the years ended March 31, 2024 and 2023 the Company recognized a gain in the fair value of the warrant derivative liabilities of $ 3,324,614 4,312,366 Activity related to the warrant derivative liabilities for the year ended March 31, 2024 was as follows: Schedule of warrant derivative liabilities Beginning balance as of March 31, 2023 $ 6,264 Issuances of warrants – derivative liabilities 3,334,246 Change in fair value of warrant derivative liabilities (3,324,614 ) Ending balance as of March 31, 2024 $ 15,896 Activity related to the warrant derivative liabilities for the year ended March 31, 2023 is as follows: Beginning balance as of March 31, 2022 $ 4,318,630 Change in fair value of warrant derivative liabilities (4,312,366 ) Ending balance as of March 31, 2023 $ 6,264

LONG-TERM DEBT

LONG-TERM DEBT	12 Months Ended
	Mar. 31, 2024
Debt Disclosure [Abstract]
LONG-TERM DEBT	NOTE 12: LONG-TERM DEBT Long-term debt included in continuing operations consisted of the following as of March 31, 2024 and 2023. Schedule of long-term debt March 31, March 31, Credit facility - Trend Discovery SPV 1, LLC $ 291,036 $ 291,036 Promissory notes and other 2,828,218 - Senior secured convertible note 3,874,762 - Auto loan 149,716 170,222 Total debt 7,143,732 461,258 Less: current portion (7,017,677 ) (311,542 ) Long-term debt, net of current portion $ 126,055 $ 149,716 The following is a list of maturities as of March 31, 2024, for the next five years and in the aggregate: Schedule of maturities 2025 $ 7,017,677 2026 27,303 2027 31,505 2028 36,354 2029 30,892 Thereafter - $ 7,143,732 Interest expense on debt during the years ended March 31, 2024 and 2023 was $ 222,044 64,598

NOTES PAYABLE AND RELATED PARTI

NOTES PAYABLE AND RELATED PARTIES	12 Months Ended
	Mar. 31, 2024
Debt Disclosure [Abstract]
NOTES PAYABLE AND RELATED PARTIES	NOTE 13: NOTES PAYABLE AND RELATED PARTIES Assignment of Corporate Expenses AAI provides certain resources, specifically the use of AAI’s airplane for ROI business related travel, and other executive services to the Company. The accompanying financial statements include the Company’s portion of these expenses. The Company’s portion is calculated according to the appropriate share of these expenses by using either the time spent performing services or, in in the case of the use of AAI’s airplane, the direct costs. The Company believes the methodology used is reasonable and has been consistently applied, and results in an appropriate assignment of costs incurred. AAI assigned $ 2,135,065 346,000 Related Party Advances AAI advanced the Company $ 17,511,416 1,378,294 On November 14, 2023, the Company entered into the SPA with AAI, pursuant to which the Company agreed to sell to AAI 603.44 shares of Series D for a total purchase price of $ 15,085,931 This transaction closed on November 15, 2023. The purchase price was paid by the cancellation of $15,085,931 of cash advances made by AAI to the Company between January 1, 2023 and November 9, 2023. 25,000 0.51 In the year ended March 31, 2024, an officer of AAI advanced us $90,000. The advance had no interest, unless it went into default, and included an original issue discount of $ 10,000 January 19, 2024 60,000 18% Term Note Agreements On February 9, 2024, the Company entered into a term note agreement for a principal amount of $ 1,770,000 20,000 1,750,000 February 14, 2024 15% 208,218 47,739 18% On November 8, 2023, the Company entered into a term note agreement for a principal amount of $ 660,000 60,000 60,000 38,190 10% 18% On October 16, 2023, the Company entered into a term note agreement for a principal amount of $ 210,000 10,000 200,000 10,000 16,259 November 16, 2023 10% 18% Convertible Notes On April 27, 2023, the Company sold $ 6.875 5.4 April 27, 2024 3.28 3.28 1,375,000 1,312,432 4,379,239 Schedule of amortization of discount related to the convertible note Beginning balance as of March 31, 2023 $ - Issuance of convertible notes 6,875,000 Less: original issue discount – inception (1,375,000 ) Amortization of discounts 5,691,671 Principal converted to Common Stock and gain on conversion (2,630,091 ) Less: debt discount – reclassification to derivative liability (*) (4,686,818 ) Ending balance as of March 31, 2024 $ 3,874,762 (*) This amount also includes discount related to the warrants issued with the convertible note (see note 11). Activity related to the convertible note derivative liabilities for the year ended March 31, 2024 was as follows: Schedule of convertible note derivative liabilities Beginning balance as of March 31, 2023 $ - Issuances of convertible note – derivative liabilities 1,352,322 Change in fair value of convertible note derivative liabilities (1,352,322 ) Ending balance as of March 31, 2024 $ - On February 28, 2024, the Common Stock was suspended from trading on the Nasdaq and since that time, the Common Stock has traded on the Pink Current Information tier of the Over-the-Counter Market run by the OTC Markets Group. The suspension constituted an event of default and therefore the convertible notes are accumulating interest at 18% 46,694

PREFERRED STOCK

PREFERRED STOCK	12 Months Ended
	Mar. 31, 2024
Equity [Abstract]
PREFERRED STOCK	NOTE 14: PREFERRED STOCK RiskOn International Series A The Company entered into a Securities Purchase Agreement (the “Series A Agreement”) with Ault Lending on June 8, 2022, as amended November 28, 2022, pursuant to which the Company sold Ault Lending 1,200 3,429 The amendment to the Certificate of Designation of Rights, Preferences and Limitations of the Series A constituted a modification from mezzanine equity to liability and was considered a debt modification. Upon the reclassification to preferred stock liability and analysis of terms, the Company deemed the preferred stock liability a derivative liability under ASC 815. As a result, the Company determined that on November 28, 2022 (inception), the value of the derivative liability was $ 7,218,319 The derivative liability for the Series A was remeasured at March 31, 2024 and was valued at $ 0 1,658,789 179.1 1,413 On April 4, 2023, the Company entered into an agreement with Ault Lending and WTRV pursuant to which the Company agreed to advance to WTRV payments of up to $ 3.25 3.25 1,405,000 Activity related to the preferred stock derivative liabilities for the year ended March 31, 2024 was as follows: Schedule of activity related to the preferred stock derivative liabilities Beginning balance as of March 31, 2023 $ 1,025,202 Reclassification – advances to AAI, former parent of BNC 1,940,000 Redemption of Series A (1,305,000 ) Change in fair value of preferred stock derivative liabilities (1,658,789 ) Gain on conversion of derivative liability (1,413 ) Ending balance as of March 31, 2024 $ - Activity related to the preferred stock derivative liabilities for the year ended March 31, 2023 was as follows: Beginning balance as of March 31, 2022 $ - Reclassification of mezzanine equity to preferred stock liability 10,096,664 Gain on fair value at inception (2,878,345 ) Conversion of preferred stock for Common Stock (541,667 ) Redemption of Series A (635,000 ) Change in fair value of preferred stock derivative liabilities (5,016,450 ) Ending balance as of March 31, 2023 $ 1,025,202 The Company has accrued $ 1,706 The Company determined the derivative liabilities to be a Level 3 fair value measurement and used the Black-Scholes pricing model to calculate the fair value as of March 31, 2024 and 2023. The Black-Scholes model requires six basic data inputs: the exercise or strike price, time to expiration, the risk-free interest rate, the current stock price, the estimated volatility of the stock price in the future, and the dividend rate. Changes to these inputs could produce a significantly higher or lower fair value measurement. The fair value of the Series A preferred stock liability is estimated using the Black-Scholes valuation model. The following assumptions were used for the years ended March 31, 2024 and 2023: Schedule of preferred stock liability is estimated using the black scholes valuation model March 31, March 31, Inception Expected term 0.67 1.66 1.66 2.00 2.00 Expected volatility 110 155% 108 110% 108% Expected dividend yield - - - Risk-free interest rate 3.81 4.59% 3.48 3.88% 3.69% Market price $ 0.02 1.15 $ 3.60 22.80 $ 22.80 Series B and C As discussed in Note 1, on February 8, 2023, the Company entered into a securities exchange agreement by and among AAI, the owner of approximately 86% of BNC, and the minority shareholders of BNC. Subsequently, the Company closed the transaction on March 7, 2023 in which the Company acquired the assets and assumed the liabilities of BNC as well as the common stock of Earnity, Inc. beneficially owned by BNC, in exchange of the issuance of 8,637.5 1,362.5 The Company determined that the Series B and Series C constituted a derivative liability under ASC 815 on the date of inception, March 7, 2023. As a result of this classification, the Company determined that on inception, the value of the derivative liability was $ 42,426,069 18,830,760 23,595,309 The Company determined the Series B and Series C preferred stock derivative liabilities to be a Level 3 fair value measurement and used the Black-Scholes pricing model to calculate the fair value as of March 31, 2024 and 2023. The fair value of the Series B and Series C preferred stock liability were estimated using the Black-Scholes valuation model. The following assumptions were used for the years ended March 31, 2024 and 2023: Schedule of assumptions March 31, March 31, Inception Expected term 1.93 1.39 2.00 1.93 2.00 Expected volatility 110 114% 110% 110% Expected dividend yield - - - Risk-free interest rate 3.48 4.74% 4.17 3.48% 4.17% Market price $ 3.52 0.67 $ 6.00 3.52 $ 6.00 The derivative liability classification was reassessed as of March 31, 2024, in accordance with ASC 815, and it was determined that the classification of the Series B and Series C no longer constituted a derivative liability and was therefore reclassified to equity. For the year ended March 31, 2024, and prior to reclassification, a gain in the change in fair value of $ 18,287,228 543,532 Activity related to the Series B and Series C preferred stock derivative liabilities for the year ended March 31, 2024 was as follows: Schedule of activity related to the preferred stock derivative liabilities Beginning balance as of March 31, 2023 $ 18,830,760 Change in fair value of preferred stock derivative liabilities (18,287,228 ) Reclassification to equity (543,532 ) Ending balance as of March 31, 2024 $ - Activity related to the Series B and Series C preferred stock derivative liabilities for the year ended March 31, 2023 was as follows: Beginning balance as of March 31, 2022 $ - Recognition of derivative liability at inception 53,913,000 Gain on fair value at inception (11,486,931 ) Change in fair value of preferred stock derivative liabilities (23,595,309 ) Ending balance as of March 31, 2023 $ 18,830,760 As of March 31, 2024, there were 8,994.5 1,418.8 8,637.5 1,362.5 Series D On November 14, 2023, the Company entered into the SPA with AAI, pursuant to which the Company agreed to sell to AAI 603.44 shares of Series D for a total purchase price of $15,085,931. This transaction closed on November 15, 2023. The purchase price was paid by the cancellation of $15,085,931 of cash advances made by AAI to the Company between January 1, 2023 and November 9, 2023. As the Series D is not mandatorily redeemable and has no embedded features requiring bifurcation, the Company determined that the Series D should be classified as equity in accordance with ASC 480 and ASC 815 as of November 14, 2023, the date of inception. As a result of this classification, the Company determined that the fair value of the Series D was $ 15,085,931 As of March 31, 2024, there were 611.2 86,793 For the year ended March 31, 2024 the Company recorded $ 5,436,421 1,318,345

SHAREHOLDERS_ DEFICIT

SHAREHOLDERS’ DEFICIT	12 Months Ended
	Mar. 31, 2024
Equity [Abstract]
SHAREHOLDERS’ DEFICIT	NOTE 15: SHAREHOLDERS’ DEFICIT Common Stock On May 4, 2023, the Company amended its Articles of Incorporation to reflect a 1-for-30 reverse stock split. The Company also reduced its authorized shares on a 1-for-30 basis going from 100,000,000 3,333,333 On October 16, 2023, the Company amended its Articles of Incorporation to increase its authorized shares of Common Stock from 3,333,333 to 500,000,000 As of March 31, 2024, there were 163,393 On October 19, 2023, the r egistration statement registering the shares of Common Stock issuable upon conversion of the was declared effective by the SEC. 2,630,091 5,194,581 In the year ended March 31, 2024, the Company issued 120,943 1,270,841 916,976 1,655,335 ELOC On August 24, 2023, the Company entered into a purchase agreement (the “ELOC Purchase Agreement”) with Arena Business Solutions Global SPC II Ltd on behalf of and for the account of Segregated Portfolio #3 – SPC #3 (“Arena”), which provides that, upon the terms and subject to the conditions and limitations set forth therein, the Company has the right to direct Arena to purchase up to an aggregate of $100,000,000 of shares of Common Stock over the 36-month term of the ELOC Purchase Agreement. Under the ELOC Purchase Agreement, after the satisfaction of certain commencement conditions, including, without limitation, the effectiveness of the Registration Statement (as defined in the ELOC Purchase Agreement), the Company has the right to present Arena with an advance notice directing Arena to purchase any amount up to the Maximum Advance Amount (as defined in the ELOC Purchase Agreement). On October 30, 2023, the Registration Statement related to the ELOC Purchase Agreement was declared effective by the SEC. As of March 31, 2024, we issued and sold a total of 25,000,000 3,006,997 4,461,155 1,396,643 Agora Common Stock The Company purchased 41,671,221 5,000,000 89% The restricted shares of common stock consists of 2,833,336 2,166,664 12,166,680 10,833,320 23,000,000 400,000 5.00 The performance grants vest upon deployment of certain contracts and approval of the board of directors. On April 12, 2022, Agora upon board of director approval accelerated the vesting of a total of 500,000 Within discontinued operations, the Company recognized $ 2,351,516 9,631,406 6,506,406 3,125,000 625,000 2,500,000 8,333,320 0 Share-based Compensation Expense The Company accounts for stock-based payments in accordance with ASC 718, Compensation — Stock Compensation Share-based compensation for the years ended March 31, 2024 and 2023 for stock options and restricted stock units granted under the 2013 Incentive Stock Plan and 2017 Omnibus Incentive Stock Plan and non-qualified stock options were $ 8,810 96,833 The Company accrued $ 645,209 Warrants Changes in the warrants are described in the table below for the years ended March 31: Schedule of changes in the warrants 2024 2023 Number Weighted Number Weighted Beginning balance 264,058 $ 107.93 167,362 $ 208.20 Granted 2,100,905 179.10 133,333 7.50 Exercised — — — — Cancelled — — — — Expired (13,333 ) — (36,637 ) — Ending balance 2,351,630 $ 208.20 264,058 $ 107.93 Intrinsic value of warrants $ - $ - Weighted average remaining contractual life (years) 4.9 3.4 Non-Qualified Stock Options In 2022, the Company granted 1,567 62.40 388.50 157.50 167.70 5 6.75 1.90 2.70% 60 91% Changes in the non-qualified stock options are described in the table below for the years ended March 31: Schedule of changes in the non-qualified stock options 2024 2023 Number Weighted Number Weighted Beginning balance 28,471 $ 164.10 39,598 $ 152.10 Granted - - - - Exercised - - - - Cancelled - - (11,127 ) (171.90 ) Forfeited - - - - Ending balance 28,471 $ 164.10 28,471 $ 164.10 Intrinsic value of options $ - $ - Weighted average remaining contractual life (years) 5.1 6.1 2013 Incentive Stock Plan Under the 2013 Incentive Stock Plan, the Company was authorized to grant incentive stock in the form of stock options, stock awards and stock purchase offers to Company employees, officers, directors, consultants and advisors. The type of grant, vesting provisions, exercise price and expiration dates were established by the Board at the date of grant. The 2013 Incentive Stock Plan expired during the year ended March 31, 2024. The Company records share-based compensation in accordance with ASC 718 for employees and ASC 505 for non-employees. Management valued the options utilizing the Black-Scholes model. There were no options valued in either of the years ended March 31, 2024 and 2023 as none were granted: Schedule of changes in stock options 2024 2023 Number Weighted Number Weighted Beginning balance 2,250 $ 390.00 4,250 $ 390.00 Granted - - - - Options granted in exchange for shares - - - - Exercised - - - - Expired/Cancelled (2,250 ) - (2,000 ) - Forfeited - - - - Ending balance - $ 390.00 2,250 $ 390.00 Intrinsic value of options $ - $ - Weighted average remaining contractual life (years) - 4.5 There were no service-based grants outstanding as of March 31, 2024 and 2023. 2017 Omnibus Incentive Plan Under the 2017 Omnibus Incentive Plan, the Company may grant nonqualified stock options, incentive stock options, stock appreciation rights, restricted stock, restricted stock units, performance shares, performance units, and other awards. Awards of up to 26,667 shares of Common Stock to Company employees, officers, directors, consultants and advisors are authorized for issuance under the 2017 Omnibus Incentive Plan. The type of grant, vesting provisions, exercise price and expiration dates are to be established by the Board at the date of grant. 2024 2023 Number Weighted Number Weighted Beginning balance 12,449 $ 229.50 19,941 $ 198.60 Granted - - - Shares modified to options - - - - Exercised - - (4,492 ) - Cancelled - - - - Forfeited - - (3,000 ) - Ending balance 12,449 $ 229.50 12,449 $ 229.50 Intrinsic value of options $ - Weighted average remaining contractual life (years) 5.1 6.1 There were no service-based restricted stock units outstanding as of March 31, 2024 and 8,883 outstanding as of March 31, 2023.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Mar. 31, 2024
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 16: COMMITMENTS AND CONTINGENCIES GuyCare Operating Lease During the year ended March 31, 2024, GuyCare entered into a non-cancellable lease agreement with a three- and one-half year term. The lease commenced on December 1, 2023 10.0% 270,007 Legal Proceedings The Company is presently involved in the following legal proceedings. To the best of the Company’s knowledge, no governmental authority is contemplating any proceeding to which the Company is a party or to which any of its properties or businesses are subject, which would reasonably be likely to have a material adverse effect on the Company. ● On April 22, 2022, the Company and BitStream were sued in Travis County, Texas District Court (Docket #79176-0002) by Print Crypto Inc. in the amount of $256,733 for failure to pay for equipment purchased to operate BitStream’s Bitcoin mining operation. The defendants intend to vigorously defend themselves and have filed counterclaims in the 353rd Judicial District in Travis County, Texas on May 6, 2022 for fraudulent inducement, breach of contract, and for payment of attorney’s fees and costs. As a result of Bitstream filing for Chapter 7 bankruptcy, the case has been stayed pending resolution of the bankruptcy petition. The Company has accrued the full amount of the claim in its consolidated financial statements as of March 31, 2024. ● On July 15, 2022, Bitstream and two members of its management were parties to a petition filed in Ward County District Court by 1155 Distributor Partners-Austin, LLC d/b/a Lonestar Electric Supply in the amount of $414,027 for failure to pay for equipment purchased to operate Bitstream’s Bitcoin mining operation. BitStream filed a petition to remove one member of its management from the claim in December 2022. As a result of Bitstream filing for Chapter 7 bankruptcy, the case has been stayed pending resolution of the bankruptcy petition. The Company has accrued the full amount of the claim in its consolidated financial statements as of March 31, 2024. ● On October 17, 2022, BitStream was a party to a petition filed in Ward County District Court by VA Electrical Contractors, LLC in the amount of $1,666,187 for failure to pay for equipment purchased to operate BitStream’s Bitcoin mining operation. As a result of Bitstream filing for Chapter 7 bankruptcy, the case has been stayed pending resolution of the bankruptcy petition. The Company has accrued the full amount of the claim in its consolidated financial statements as of March 31, 2024. In the opinion of management, there are no additional legal matters involving us that would have a material adverse effect upon the Company’s financial condition, results of operations or cash flows. Non-cancelable Obligations In the course of the BNC business and in association with the Metaverse, BNC has entered into non-cancelable obligations with certain parties to purchase services, such as technology and the hosting of the Metaverse platform. As of March 31, 2024, the Company had outstanding non-cancelable purchase obligations with terms of one year or longer aggregating $ 1,750,000 1,000,000

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	12 Months Ended
	Mar. 31, 2024
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	NOTE 17: FAIR VALUE MEASUREMENTS The Company measures and discloses the estimated fair value of financial assets and liabilities using the fair value hierarchy prescribed by U.S. generally accepted accounting principles. The fair value hierarchy has three levels, which are based on reliable available inputs of observable data. The hierarchy requires the use of observable market data when available. The three-level hierarchy is defined as follows: Level 1 – quoted prices for identical instruments in active markets; Level 2 – quoted prices for similar instruments in active markets; quoted prices for identical or similar instruments in markets that are not active; and model derived valuations in which significant inputs and significant value drivers are observable in active markets; and Level 3 – fair value measurements derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable. Financial instruments consist principally of cash, prepaid expenses, other receivables, accounts payable and accrued liabilities, notes payable, and amounts due to related parties. The fair value of cash is determined based on Level 1 inputs. There were no transfers into or out of “Level 3” during the years ended March 31, 2024 and 2023. The recorded values of all other financial instruments approximate its current fair values because of its nature and respective relatively short maturity dates or durations. Fair value estimates are made at a specific point in time, based on relevant market information and information about the financial instrument. These estimates are subjective in nature and involve uncertainties and matters of significant judgment and therefore cannot be determined with precision. Changes in assumptions could significantly affect the estimates. The Company records the fair value of the of the warrant derivative liabilities disclosed in accordance with ASC 815. The fair values of the derivatives were calculated using the Black-Scholes Model. The fair value of the derivative liabilities is revalued on each balance sheet date with corresponding gains and losses recorded in other income (expense) in the consolidated statement of operations. The following table presents assets and liabilities that are measured and recognized at fair value on a recurring basis as of: Schedule of assets and liabilities that are measured and recognized at fair value on a recurring basis Level 1 Level 2 Level 3 Total Gains March 31, 2024 Derivative liabilities $ - $ - $ 15,896 $ 24,623,202 Investment – WTRV - - 7,219,765 - March 31, 2023 Derivative liabilities - - 19,862,226 19,862,226 Bitcoin - - - (9,122 ) Investment – WTRV - - 9,224,785 (20,775,215 ) The table below shows a reconciliation of the beginning and ending liabilities measured at fair value using significant unobservable inputs (Level 3) for the year ended March 31, 2024: Schedule of reconciliation of the beginning and ending liabilities Beginning balance as of March 31, 2023 $ (10,637,441 ) Issuance – convertible notes with warrants (4,686,817 ) Redemption of derivative liabilities and preferred, net 633,338 Series B and Series C preferred conversion to equity 543,532 Net change in fair value included in earnings 24,623,202 Ending balance as of March 31, 2024 $ 10,475,814 There were no transfers between Level 1, 2 or 3 during the year ended March 31, 2024. The table below shows a reconciliation of the beginning and ending liabilities measured at fair value using significant unobservable inputs (Level 3) for the year ended March 31, 2023: Beginning balance as of March 31, 2022 $ (4,318,630 ) Net change in unrealized (depreciation) appreciation included in earnings 32,924,126 Reclassification from mezzanine equity (10,096,664 ) Recognition of derivative liability at inception on Series B and Series C preferred stock (53,913,000 ) Gain on derivative at inception of amendment 14,365,276 Net change in investment – WTRV (20,775,215 ) Purchases 30,000,000 Sales/conversions to equity 541,666 Ending balance as of March 31, 2023 $ (11,272,441 ) The March 31, 2023 balance in the table above is net of $635,000 which is related to Series A preferred shares that were redeemed during the year ended March 31, 2024.

LEASES

LEASES	12 Months Ended
	Mar. 31, 2024
Leases [Abstract]
LEASES	NOTE 18: LEASES The Company has operating leases for office space and have non-cancelable remaining lease terms of 3.5 years and includes the option to extend the leases perpetually. The discount rate used for the lease was the Company’s incremental borrowing rate of 10.0%, as an implicit rate is not readily determinable in the lease. The Company recorded $270,007 in right-of-use operating lease assets and right-of-use operating lease liabilities as a result of this transaction. The following table provides a summary of leases by balance sheet category as of March 31, Schedule of operating leases 2024 2023 Operating right-of-use assets $ 247,261 $ - Operating lease liability - current 42,461 - Operating lease liability - non-current 199,752 - The components of lease expenses for the years ended March 31, Schedule of total lease cost 2024 2023 Operating lease cost $ 30,952 $ - Short-term lease cost 160,157 - The following tables provide a summary of other information related to leases for the years ended March 31, Schedule of other information related 2024 2023 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 36,000 $ - Right-of-use assets obtained in exchange for new operating lease liabilities $ 270,007 $ - Weighted-average remaining lease term - operating leases 3.2 - Weighted-average discount rate - operating leases 10.0% - Maturity of lease liability for the operating leases for the periods ending March 31, Schedule of maturity of lease liability 2025 $ 65,719 2026 $ 101,257 2027 $ 104,295 2028 $ 17,727 Thereafter $ - Imputed interest $ (46,785 ) Total lease liability $ 242,213 Amortization of the right-of-use asset for the periods ending March 31, Schedule of amortization of the right-of-use asset 2025 $ 69,598 2026 $ 76,678 2027 $ 85,728 2028 $ 15,257 Total $ 247,261

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Mar. 31, 2024
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 19: RELATED PARTY TRANSACTIONS In connection with the hospitality services the Company offers, the Company and certain customers enter into separate arrangements with respect to sponsorships the Company provides in addition to a number of ongoing commercial relationships, including license agreements. See Note 7 for the investment in WTRV. The Company’s previous Chief Executive Officer and Chief Financial Officer held similar positions in WTRV at the time of the investment. See Note 13 for the advances and the assignment of corporate expenses from AAI and remaining outstanding advance balance due. The Company made periodic loans to Agora to permit it to begin its Bitcoin mining business. On November 13, 2021, Agora issued the Company a $ 7.5 10%

INCOME TAXES

INCOME TAXES	12 Months Ended
	Mar. 31, 2024
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 20: INCOME TAXES The following table summarizes the significant differences between the U.S. Federal statutory tax rate and the Company’s effective tax rate for financial statement purposes for the years ended March 31: Schedule of federal statutory tax rate 2024 2023 Federal income taxes at statutory rate 21.00 % 21.00 % State income taxes at statutory rate (4.14 )% 2.95 % Permanent differences and one-time adjustments 1.23 % (10.78 )% True-up impact (16.61 )% (6.31 )% Change in valuation allowance (1.48 )% (6.83 )% Totals 0.00 % 0.03 % The following is a summary of the net deferred tax asset (liability): Schedule of deferred tax asset As of As of March 31, March 31, Deferred tax assets: Net operating losses $ 50,041,937 $ 43,516,584 Accrued expenses 309,804 253,377 Stock options 8,917,673 10,348,313 ROU liability 52,066 86,321 Intangibles – other 820,507 - Depreciation, fixed asset gain/loss and other 1,173,192 1,412,142 Total deferred tax assets 61,315,179 55,616,737 Deferred tax liabilities: ROU assets (53,151 ) (84,656 ) Total deferred tax assets, net liabilities 61,262,028 55,532,081 Valuation allowance (61,262,028 ) (55,532,081 ) Net deferred tax assets/liabilities $ - $ - The accumulative Federal net operating loss at March 31, 2024 was $ 237,427,825 120,417 821,038 528,873 2,759,892 Out of the $237,427,825 federal net operating loss carryforward $132,469,245 began to expire on April 1, 2024 and $104,958,580 will have an indefinite life. The Company is subject to taxation in the U.S. and various states jurisdictions. U.S. federal income tax returns for 2021 and after remain open to examination. As of March 31, 2024, the Company did not have any unrecognized tax benefits, and continues to monitor its current and prior tax positions for any changes. The Company recognizes penalties and interest related to unrecognized tax benefits as income tax expense. For the year ended March 31, 2024, there were no penalties or interest recorded in income tax expense. The provision (benefit) for income taxes for the years ended March 31, 2024 and 2023 was as follows for continuing operations: Schedule of provision for income taxes 2024 2023 Current $ - $ - Deferred - - Total $ - $ - The Company has not identified any uncertain tax positions and has not received any notices from tax authorities.

SEGMENT INFORMATION

SEGMENT INFORMATION	12 Months Ended
	Mar. 31, 2024
Segment Reporting [Abstract]
SEGMENT INFORMATION	NOTE 21: SEGMENT INFORMATION The Company determines its operating segments based on how the CODM views and analyzes each segment’s operations, performance and allocates resources. Milton “Todd” Ault, Executive Chairman as of May 2024 (and between January 2024 and May 2024, the Chief Executive Officer), is the CODM. The CODM utilizes net loss as the measure of segment profit or loss. From September 30, 2022 through September 30, 2023, the Company had one aggregated reporting segment, which included the continuing operations related to Agora, Zest Labs and BNC. Most of the limited continuing operations were related to Agora and the BNC metaverse while Zest Labs operations were immaterial. During the fiscal year, with the launch of operations of RiskOn360 and GuyCare, and the reclassification of Agora to discontinued operations, the Company changed its presentation of operating results. Herein, the Company reports the following three reporting segments: (1) BNS, (2) RiskOn360 and (3) GuyCare. Separate financial information for the three segments is evaluated by the CODM to allocate resources and assess performance. BNS is composed of operations from products and services provided in the Metaverse and hospitality services provided in our sponsored racing events where the Metaverse is advertised. Management does not consider hospitality as a separate operating segment from the Metaverse platform as the hospitality activities are considered incidental to the sponsorships and would not continue if the sponsorships were discontinued. The Company’s segments do not engage in transactions with one another. The three reporting segments use certain shared infrastructure, and each segment is presented with its direct costs and an allocation of shared overhead costs. BNS began operations during fiscal year 2023 while RiskOn360 started operations in November 2023 and GuyCare opened the first clinic in January 2024. During the year ended March 31, 2023, the Company did not have businesses providing BNS, RiskOn360 and GuyCare products and services and therefore there is no meaningful comparative information for the prior year periods presented. Additionally, the financial information for the year ended March 31, 2024 in the consolidated financial statements relates to the holding company, RiskOn International, Inc. The table below highlights the Company’s revenues, expenses and net income (loss) for each reportable segment and is reconciled to net income (loss) on a consolidated basis for the year ended March 31,2024. Schedule of segment reporting information BNS (1) RiskOn360 GuyCare Discontinued Total Operating revenue BNS revenue $ 64,350 $ - $ - $ - $ 64,350 RiskOn360 revenue - 239,839 - - 239,839 GuyCare revenue - - 28,236 - 28,236 Cost of revenue 114,748 2,058,024 1,282 - 2,174,054 Gross (loss) income before other expenses (50,398 ) (1,818,185 ) 26,954 - (1,841,629 ) Operating expenses Salaries, wages and benefits 3,206,957 202,786 354,396 - 3,764,139 Professional fees 1,161,218 - - - 1,161,218 Selling, general and administration 24,997,442 969,420 176,403 - 26,143,265 Depreciation and amortization 4,398,882 1,912 2,678 - 4,403,472 Total operating expenses 33,764,499 1,174,118 533,477 - 35,472,094 Operating loss (33,814,897 ) (2,992,303 ) (506,523 ) - (37,313,723 ) Other income 11,984,416 - - - 11,984,416 Loss from discontinued operations - - - (9,163,293 ) (9,163,293 ) Net loss $ (21,830,481 ) $ (2,992,303 ) $ (506,523 ) $ (9,163,293 ) $ (34,492,600 ) Segment assets $ 7,383,966 $ 2,807,151 $ 353,002 $ 124,974 $ 10,669,093 (1) The BNS segment includes expenses allocated from the parent holding company.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Mar. 31, 2024
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 22: SUBSEQUENT EVENTS The following are the events took place subsequent to March 31, 2024: On April 5, 2024, the Company issued 31,433 On April 12, 2024, the Company received a written notice from the Nasdaq Hearings Panel (the “Panel”) that it had reached its decision to delist the Company’s Common Stock from Nasdaq as a result of violations of Nasdaq Listing Rules 5110(a) and 5635(b) in the acquisition of BNC, which closed on March 6, 2023, along with additional multiple violations of the Nasdaq Listing Rule 5640. The Panel also found that the Company was not in compliance with the minimum $2.5 million stockholders’ equity requirement for continued listing set forth in Nasdaq Listing Rule 5550(b)(1) and had not demonstrated the ability to regain compliance with that requirement in the near term. Nasdaq filed a Form 25 with the SEC to affect the formal delisting of the Common Stock, and the delisting was effective June 13, 2024. On May 1, 2024, the Company received a Notice of Event of Default and Reservation of Rights letter (the “Notice”) in reference to the Senior Secured Convertible Notes from an Investor informing us that an event of default has occurred as a result of (i) the failure of the Common Stock to be listed on an eligible market for more than seven days after being delisted by the Nasdaq on February 28, 2024, and (ii) the failure of the Company to repay in full the indebtedness due under the Notes on the maturity date. As of April 27, 2024, no payments had been made on the Notes and therefore they were in default and continue to accrue interest at the default rate of 18%. Prior to receipt of the Notice from the Investor, the Company was attempting to reach a negotiated settlement with the Investor and remains in discussions with the Investor to do so. Notwithstanding receipt of the Notice, the Company hopes to continue to work with all of the Investors to settle its obligations under the SPA. On May 28, 2024, the Company issued a term note for the face value of $ 165,000 15,000 2% On April 19, 2024, an officer of AAI advanced the Company $ 50,000 On June 10, 2024, the Company filed Certificates of Amendment to the Certificate of Designation of Rights, Preferences, and Limitations with the Nevada Secretary of State with respect to the Company’s Series B and Series C. The amended Certificates provide for voting rights to the holders of shares of Preferred Stock. From March 31, 2024 through June 30, 2024, the Company’s representative transferred an additional 27% of the common shares converted from the WTRV Series A Convertible Preferred Stock to identified shareholders of record. Upon conversion of the WTRV’s Series A Convertible Preferred Stock, the Company recorded a non-cash expense and accrual of $ 4.2 On July 12, 2024 (the “Execution Date”), the Company entered into (i) a Master Services Agreement (the “MSA”), (ii) a Statement of Work #1 to the MSA (the “MSA SOW”), (iii) a Development Agreement (the “DA”), (iv) a Statement of Work #1 to the DA (the “DA SOW” and collectively with the MSA, the MSA SOW and the DA, MSA and MSA SOW Pursuant to the MSA and the MSA SOW, MeetKai grants the Company a right (the “License”) to use, sub-license and/or resell MeetKai’s generative artificial intelligence platform (the “Platform”). The License will be perpetual (the “MSA Term”) and the Company will have the (i) right (which shall be exclusive during the first two years of the MSA Term, and non-exclusive thereafter) to use, sub-license and/or resell the Platform on a “white-labeled self-service basis” to the Company’s end customer (the “End User”), provided that such end customers are headquartered within the territory of North America (the “Territory”) and (ii) non-exclusive right to use, sub-license and/or resell the Platform to an End User outside the Territory. Either party will have the right to terminate the License (A) after five years from the Execution Date, for any or no reason, upon 60 days prior written notice or (B) at any time if the other party materially breaches the MSA SOW and fails to cure such breach within agreed upon cure periods. In addition, the Company will have the right to terminate the License at any time beginning 20 months after the Execution Date, for any or no reason, upon 60 days prior written notice. The licensing fee (the “Licensing Fee”) for the License during the MSA Term will be payable as follows: (i) $666,667 within five (5) days of the Execution Date; (ii) $666,667 on the 15 th th DA and DA SOW Pursuant to the DA and the DA SOW, MeetKai will design and develop a website for the Company to be used by the End Users, which will integrate an artificial intelligence knowledge base chat and virtual assistant platform incorporating the use of the Platform (the “Interface”). Either party will have the right to terminate the DA SOW (A) after five years from the Execution Date, for any or no reason, upon 60 days prior written notice or (B) at any time if the other party materially breaches the DA SOW and fails to cure such breach within agreed upon cure periods. In addition, the Company will have the right to terminate the DA SIW at any time beginning 20 months after the Execution Date, for any or no reason, upon 60 days prior written notice. The development fee (the “Development Fee”) for the Interface during the Term will be payable as follows: (i) $166,667 within five (5) days of the Execution Date; (ii) $166,667 on the 15 th th Side Letter Pursuant to the Side Letter, the Company and MeetKai agreed to supplement and modify the Transaction Documents as follows: 1. Until such time as the Company achieves Financial Stability (as defined in the Side Letter), in no event shall the Company be responsible to paying MeetKai more than an aggregate of $ 500,000 2. All Fees and Expenses due under the Transaction Documents that are in excess of the Monthly Minimum (the “Accrued Fees and Expenses”) shall accrue (without penalty or interest) and not be payable until such time as the Company achieves Financial Stability. Once the Company determines that it has achieved Financial Stability, then the Company shall pay to MeetKai all the Accrued Fees and Expenses in twelve (12), equal monthly payments; 3. So long as the Company is making the Monthly Minimum payment, MeetKai shall not have the right to (i) terminate any of the Transaction Documents for failure to pay any Fees and Expenses or (ii) stop or slow down on providing services under the Transaction Documents. The Company shall have sixty (60) days to cure any breach of the failure to pay any Fees and Expenses; and 4. In the event that the Company is unable to raise $10 million of gross proceeds from raising capital (equity, debt or a combination thereof) within four (4) months from the Execution Date, then the Company and MeetKai shall use good faith efforts to renegotiate the terms, conditions, scope and Fees and Expenses of the Transaction Documents. In the event that the parties, having used good faith efforts to reach agreement on revised terms, conditions, scope and Fees and Expenses of the Transaction Documents, fail to reach such agreement within 45 days of the start of such renegotiation period, then either party shall have the right, upon written notice to the other party, to terminate one or more of the Transaction Documents that were not renegotiated, with immediate effect.

ORGANIZATION AND SUMMARY OF S_2

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Mar. 31, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Bankruptcy Filings	Bankruptcy Filings On November 1, 2023, Agora and Bitstream Mining, LLC (“Bitstream”), Agora’s sole operating subsidiary, filed petitions for Chapter 7 bankruptcy in the United States Bankruptcy Court for the Western District of Texas. As a result, the Company deemed Agora a discontinued operation as of March 31, 2024 and 2023. The cases are still pending before the court. See Note 22, “Subsequent Events” for additional information on recent developments related to the cases.
Overview of Subsidiaries and Their Operations	Overview of Subsidiaries and Their Operations The following are wholly owned subsidiaries of the Company as of March 31, 2024: BNC, RiskOn360, RiskOn Learning, Inc. and GuyCare. BNC’s metaverse (the “Metaverse”) represents a significant development in the online metaverse landscape. By integrating various elements such as virtual markets, real world goods, marketplaces, VIP experiences, gaming, social activities, sweepstakes, gambling, and more, the Company aims to revolutionize the way people interact online. RiskOn360 organizes and holds business training and coaching conferences and learning seminars in certain cities across the United States. The curated events are designed for the attendees to learn from keynote speakers and panelists and provide them with intimate networking opportunities. In November 2023, the Company formed GuyCare to provide health and wellness services as a core part of creating a sound and successful individual, specializing in men’s health. The clinics are expected to provide discreet and confidential care, ensuring men’s health and well-being through proven therapeutic interventions and innovative wellness programs. The first GuyCare clinic opened in January 2024. The Company is focused on the development, promotion, and awareness of artificial intelligence (“AI”) integration, and primarily within the business community. The Company aims to cultivate businesses and individuals by offering a technology solution with high growth potential. The Company’s flagship product, “askROI,” is a generative AI platform built upon a proprietary large language model. Businesses and individuals alike can leverage askROI’s capabilities for tasks such as research optimization, content creation, streamlined communication, and workflow improvement. The Company’s ultimate vision for askROI is to create a one-stop-shop for individuals and businesses to access generative AI products. The Company plans to regularly integrate new tools and products within the askROI platform to continually expand the capabilities and opportunities within askROI.
Principles of Consolidation	Principles of Consolidation The Company applies the guidance of ASC Topic 810, Consolidation
Discontinued Operations	Discontinued Operations The Company records discontinued operations when the disposal of a separately identified business unit constitutes a strategic shift in the Company’s operations, as defined in ASC Topic 205-20, Discontinued Operations
Reclassifications	Reclassifications The Company has reclassified certain amounts in the March 31, 2023 consolidated financial statements to be consistent with the March 31, 2024 presentation, including the reclassification of Trend Discovery Capital Management (“TCM”), White River, Pinnacle Frac, Agora and Zest assets and liabilities from continuing operations to held for sale and reclassifications of operations of TCM, White River, Pinnacle Frac, and Capstone Equipment Leasing LLC (“Capstone”) to discontinued operations.
Noncontrolling Interests	Noncontrolling Interests In accordance with ASC 810-10-45, the Company classifies noncontrolling interests as a component of equity within the consolidated balance sheet. In addition, the Company reflected 34% of Wolf Energy as a noncontrolling interest as the Company currently represents approximately 66% of the voting interests in Wolf Energy. During the year ended March 31, 2024, Wolf Energy permanently ceased operations.
Use of Estimates	Use of Estimates The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the U.S. requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and reported amounts of revenues and expenses during the reporting period. These estimates include, but are not limited to, management’s estimate of provisions required for uncollectible accounts receivable, fair value of assets held for sale and assets and liabilities acquired, impaired value of equipment and intangible assets, estimates of discount rates in lease, liabilities to accrue, fair value of derivative liabilities associated with warrants, cost incurred in the satisfaction of performance obligations, permanent and temporary differences related to income taxes and determination of the fair value of stock awards. Actual results could differ from those estimates.
Revenue Recognition	Revenue Recognition The Company recognizes revenue under ASC 606, Revenue from Contracts with Customers The following five steps are applied to achieve that core principle: ● Step 1: Identify the contract with the customer ● Step 2: Identify the performance obligations in the contract ● Step 3: Determine the transaction price ● Step 4: Allocate the transaction price to the performance obligations in the contract ● Step 5: Recognize revenue when the Company satisfies a performance obligation
BNC Revenue	BNC Revenue Gaming revenue is recognized from the BitNile.com website primarily through the sale of tokens that provide the end user with interactive entertainment (game play) and durable goods principally for the PC and mobile platforms. The Company primarily offers the following: 1. Platform access – Provide access to main game content. 2. Sale of NileTokens (“NT”) – NT can be used for digital game play and content. 3. Rewarded – NileSweeps (“NS”) – Users can use NS to enter sweepstakes type games with a potential to win both digital goods and real world cash redemptions. While the revenue received from the sale of NT is currently nominal, the Company believes that its operation of the BitNile.com website could be a scalable source of revenue in the future. Additionally, the Company expects the website will be a mechanism to help increase its brand reputation and recognition by participants, which the Company believes will result in the acquisition and monetization of new users to the site. During the year ended March 31, 2024, the Company recognized $ 1,500
Hospitality and Services Revenue	Hospitality and Services Revenue Hospitality revenue consists of revenue from services provided to groups at certain social functions and sporting events. The Company also sells real world VIP experiences and one-of-a-kind products. Hospitality and VIP service revenue is generated through contracts with customers whereby the customer agrees to pay a contract rate, determined based on common industry prices, for the services the Company provides. The Company recognizes revenue when performance obligations to provide food and services are satisfied at the point in time when the food and services are received by the customer, which is when the event is held and services are complete. The Company recognizes revenue on a gross basis due to the fact that it has control over the food and services and the ability to direct the offerings to multiple end consumers while also ultimately determining the relative pricing offered for the services. For certain events, The Company also uses certain subcontractors that it selects and hires to help transfer services to the end customer. The Company has evaluated its agreements with its food and service subcontractors and based on the preceding facts and has determined that it is the principal in such arrangements and the third-party food and service suppliers are the agent in accordance with ASC 606. As the principal, the Company recognizes revenue in the gross amount and as such, recognizes any fees paid to subcontractors as cost of revenues. Any future changes in these arrangements or to the Company’s games and related method of distribution may result in a different conclusion.
RiskOn360 Revenue	RiskOn360 Revenue RiskOn360 revenue consists of revenue from services provided to attendees of business and coaching conference events. Revenue is generated through contracts whereby a customer agrees to pay a contract price for services provided by the Company at individual conferences organized and held by the Company. The Company recognizes revenue when the performance obligations to provide the learning event and related services are satisfied at the point in time when the services and products are received by the customer, which is when the conference is completed, and all obligations have been satisfied.
GuyCare Revenue	GuyCare Revenue GuyCare’s revenue is derived from the sale of health care products and services (i.e., clinic visits, diagnoses, medicines and treatments, etc.) to its customers which are primarily men. Revenue is recognized when GuyCare satisfies performance obligations by performing distinct treatments and health care services to each patient and customer. For certain obligations that are performed over a series of visits, the Company recognizes revenue over time by measuring the progress toward complete satisfaction of each obligation promised to the patient.
Accounts Receivable and Concentration of Credit Risk	Accounts Receivable and Concentration of Credit Risk The Company considers accounts receivable, net of allowance for doubtful accounts, to be fully collectible. The allowance is based on management’s estimate of the overall collectability of accounts receivable, considering historical losses, credit insurance and economic conditions. Based on these same factors, individual accounts are charged off against the allowance when management determines those individual accounts are uncollectible.
Fair Value Measurements	Fair Value Measurements ASC 820, Fair Value Measurements Level 1 inputs: Quoted prices for identical instruments in active markets. Level 2 inputs: Quoted prices for similar instruments in active markets; quoted prices for identical or similar instruments in markets that are not active; and model-derived valuations whose inputs are observable or whose significant value drivers are observable. Level 3 inputs: Instruments with primarily unobservable value drivers. The carrying values of the Company’s financial instruments such as cash, investments, prepaid expenses, accounts payable, accrued expenses and derivative liabilities on preferred stock and warrants approximate their respective fair values because of the short-term nature of those financial instruments. The categorization of a financial instrument within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement.
Impairment of Assets	Impairment of Assets Management reviews assets for impairment, including intangible assets and investments whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to the undiscounted future cash flows expected to be generated by the asset. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets.
Segment Information	Segment Information The Company determines its operating segments based on how the chief operating decision maker (“CODM”) views and analyzes each segment’s operations, performance and allocates resources. Milton “Todd” Ault, Executive Chairman as of May 2024 (and between January 2024 and May 2024, the Chief Executive Officer), is the CODM. The CODM utilizes net loss as the measure of segment profit or loss. From September 30, 2022 through September 30, 2023, the Company had one aggregated reporting segment, which included the continuing operations related to Agora, Zest Labs and BNC. Most of the limited continuing operations were related to Agora and the BNC Metaverse while Zest Labs operations were immaterial. In the fourth quarter of the year ended March 31, 2024, with the launch of operations of GuyCare and the reclassification of Agora to discontinued operations, the Company changed its presentation of operating results. Herein, the Company reports the following three reporting segments: (1) BNC Metaverse & Hospitality (“BNS”), (2) RiskOn360 and (3) GuyCare. Separate financial information for the three segments is evaluated by the CODM to allocate resources and assess performance.
Net Loss Per Share of Common Stock	Net Loss Per Share of Common Stock Basic net loss per common share is computed using the weighted average number of shares of Common Stock outstanding. Diluted losses per share (“EPS”) include additional dilution from Common Stock equivalents, such as convertible notes, preferred stock and shares of Common Stock issuable pursuant to the exercise of stock options and warrants. Common Stock equivalents are not included in the computation of diluted earnings per share when the Company reports a loss because to do so would be anti-dilutive for periods presented, so only the basic weighted average number of common shares are used in the computations.
Derivative Financial Instruments	Derivative Financial Instruments The Company does not currently use derivative instruments to hedge exposures to cash flow, market, or foreign currency risks. Management evaluates all of the Company’s financial instruments, including warrants, to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. The Company generally uses a Black-Scholes model, where applicable, to value the derivative instruments at inception and subsequent valuation dates when needed. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is re-measured at the end of each reporting period. The Black-Scholes model is used to estimate the fair value of the derivative liabilities. In August 2020, the FASB issued Accounting Standards Update (“ASU”) No. 2020-06, Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging-Contracts in Entity’s Own Equity (Subtopic 815-40), Accounting for Convertible Instruments and Contract’s in an Entity’s Own Equity. The ASU simplifies accounting for convertible instruments by removing major separation models required under current GAAP. Consequently, more convertible debt instruments will be reported as a single liability instrument with no separate accounting for embedded conversion features. The ASU removes certain settlement conditions that are required for equity contracts to qualify for the derivative scope exception, which will permit more equity contracts to qualify for it. The ASU simplifies the diluted net income (loss) per share calculation in certain areas.
Convertible Instruments	Convertible Instruments The Company accounts for hybrid contracts that feature conversion options in accordance with ASC 815. ASC 815 requires companies to bifurcate conversion options from their host instruments and account for them as freestanding derivative financial instruments according to certain criteria. The criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable GAAP with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. Conversion options that contain variable settlement features such as provisions to adjust the conversion price upon subsequent issuances of equity or equity linked securities at exercise prices more favorable than that featured in the hybrid contract generally result in their bifurcation from the host instrument. The Company accounts for convertible instruments when the Company has determined that the embedded conversion options should not be bifurcated from their host instruments, in accordance with ASC 470-20, Debt with Conversion and Other Options
Debt Discounts	Debt Discounts The Company accounts for debt discount according to ASC 470-20. Debt discounts are amortized through periodic charges to interest expense over the term of the related financial instrument using the effective interest method.
Leases	Leases The Company accounts for its leases under ASC 842, Leases
Recently Issued Accounting Standards	Recently Issued Accounting Standards On November 27, 2023, the FASB issued ASU No. 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures The Company does not discuss recent pronouncements that are not anticipated to have an impact on or are unrelated to its financial condition, results of operations, cash flows or disclosures.
Impact of Business	Impact of Business The wars in Ukraine and Middle East, growing inflation and climate change factors did not materially impact the Company’s business during the years ended March 31, 2024 and 2023.

DISCONTINUED OPERATIONS (Tables

DISCONTINUED OPERATIONS (Tables)	12 Months Ended
	Mar. 31, 2024
Discontinued Operations and Disposal Groups [Abstract]
Schedule of current assets	Schedule of current assets March 31, March 31, Wolf Energy $ - $ 1,297,801 Prepaid expenses - 4,908 $ - $ 1,302,709
Schedule of non-current assets	Schedule of non-current assets March 31, March 31, Wolf Energy $ - $ 984,071 $ - $ 984,071
Schedule of current liabilities	Schedule of current liabilities March 31, March 31, Wolf Energy $ 2,884,070 $ 3,330,043 Zest accounts payable - 532,279 Zest accrued expenses - 85,136 $ 2,884,070 $ 3,947,458
Schedule of operations to discontinued operations	Schedule of operations to discontinued operations 2024 2023 Revenue $ - $ 10,955,153 Operating expenses 7,798,588 39,928,442 Wolf Energy net loss (1,853,696 ) (11,287,671 ) Other loss (194,161 ) (824,785 ) Net loss from discontinued operations $ (9,846,445 ) $ (41,085,745 )

ASSET PURCHASE, BUSINESS COMB_2

ASSET PURCHASE, BUSINESS COMBINATIONS AND DIVESTURES (Tables)	12 Months Ended
	Mar. 31, 2024
Business Combination, Asset Acquisition, and Joint Venture Formation [Abstract]
Schedule of acquired the assets and liabilities	Schedule of acquired the assets and liabilities Prepaid expenses $ 620,616 Property and equipment 330,190 Intangible assets 6,239,000 Accounts payable and accrued expenses (3,186,513 ) Due to AAI, BNC’s former parent (4,404,350 ) Notes payable (170,222 ) $ (571,279 )
Schedule of consideration paid for the acquisition	Schedule of consideration paid for the acquisition Series B and Series C preferred stock $ 53,913,000 Total consideration $ 53,913,000
Schedule of company sold the assets and liabilities	Schedule of company sold the assets and liabilities Prepaid expenses $ 2,454 Accounts payable and accrued expenses (685,606 ) Total assets and liabilities $ (683,152 )

REVENUE (Tables)

REVENUE (Tables)	12 Months Ended
	Mar. 31, 2024
Revenue from Contract with Customer [Abstract]
Schedule of revenue	Schedule of revenue 2024 2023 RiskOn360 $ 239,839 $ - BNS 64,350 - GuyCare 28,236 - Total $ 332,425 $ -

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Mar. 31, 2024
Property, Plant and Equipment [Abstract]
Schedule of property and equipment	Schedule of property and equipment March 31, 2024 March 31, 2023 Auto – BNC $ 232,406 $ 232,406 Equipment – BNC - 84,604 Computers and software 55,935 90,000 Equipment 31,136 - Leasehold improvements 14,420 - Total property and equipment 333,897 407,010 Accumulated depreciation (70,215 ) (83,194 ) Property and equipment, net $ 263,682 $ 323,816

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	12 Months Ended
	Mar. 31, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of intangible assets	Schedule of intangible assets March 31, 2024 March 31, Trademarks $ 982,868 $ 5,097,000 Developed technology 1,142,000 1,142,000 Accumulated amortization - trademarks (153,462 ) (34,661 ) Intangible assets, net $ 1,971,406 $ 6,204,339
Schedule of amortization expense	Schedule of amortization expense 2025 $ 141,658 2026 141,658 2027 141,658 2028 141,658 2029 141,658 Thereafter 1,263,116 $ 1,971,406

ACCRUED EXPENSES (Tables)

ACCRUED EXPENSES (Tables)	12 Months Ended
	Mar. 31, 2024
Payables and Accruals [Abstract]
Schedule of accrued expenses	Schedule of accrued expenses March 31, March 31, Salaries, wages and benefits $ 166,438 $ 73,375 Professional and consulting fees 747,794 440,215 Selling, general and administrative 1,854,198 500,000 Current portion of auto loan 23,662 - Interest 260,216 61,722 Deferred revenue 30,343 - Settlement claim WTRV share distribution 4,212,022 - Other 9,556 26,135 Total $ 7,304,229 $ 1,101,447

WARRANT DERIVATIVE LIABILITIES

WARRANT DERIVATIVE LIABILITIES (Tables)	12 Months Ended
	Mar. 31, 2024
Warrant Derivative Liabilities
Schedule of fair value of each warrant is estimated using the black-scholes valuation model	Schedule of fair value of each warrant is estimated using the black-scholes valuation model Year Ended Year Ended Inception Expected term 1 5 0.25 1.85 5.00 Expected volatility 110 155% 107 110% 91% 107% Expected dividend yield - - - Risk-free interest rate 3.48 4.60% 2.98 3.88% 1.50% 2.77% Market price $ 0.02 4.50 $ 5.40 39.00
Schedule of derivative liabilities	Schedule of derivative liabilities March 31, March 31, Inception Fair value of 115,942 August 6, 2021 $ - $ 5,974 $ 11,201,869 Fair value of 8,116 August 6, 2021 - 290 744,530 Fair value of 2,100,905 April 27, 2023 15,896 - 3,334,246 $ 15,896 $ 6,264
Schedule of warrant derivative liabilities	Schedule of warrant derivative liabilities Beginning balance as of March 31, 2023 $ 6,264 Issuances of warrants – derivative liabilities 3,334,246 Change in fair value of warrant derivative liabilities (3,324,614 ) Ending balance as of March 31, 2024 $ 15,896 Activity related to the warrant derivative liabilities for the year ended March 31, 2023 is as follows: Beginning balance as of March 31, 2022 $ 4,318,630 Change in fair value of warrant derivative liabilities (4,312,366 ) Ending balance as of March 31, 2023 $ 6,264

LONG-TERM DEBT (Tables)

LONG-TERM DEBT (Tables)	12 Months Ended
	Mar. 31, 2024
Debt Disclosure [Abstract]
Schedule of long-term debt	Schedule of long-term debt March 31, March 31, Credit facility - Trend Discovery SPV 1, LLC $ 291,036 $ 291,036 Promissory notes and other 2,828,218 - Senior secured convertible note 3,874,762 - Auto loan 149,716 170,222 Total debt 7,143,732 461,258 Less: current portion (7,017,677 ) (311,542 ) Long-term debt, net of current portion $ 126,055 $ 149,716
Schedule of maturities	Schedule of maturities 2025 $ 7,017,677 2026 27,303 2027 31,505 2028 36,354 2029 30,892 Thereafter - $ 7,143,732

NOTES PAYABLE AND RELATED PAR_2

NOTES PAYABLE AND RELATED PARTIES (Tables)	12 Months Ended
	Mar. 31, 2024
Debt Disclosure [Abstract]
Schedule of amortization of discount related to the convertible note	Schedule of amortization of discount related to the convertible note Beginning balance as of March 31, 2023 $ - Issuance of convertible notes 6,875,000 Less: original issue discount – inception (1,375,000 ) Amortization of discounts 5,691,671 Principal converted to Common Stock and gain on conversion (2,630,091 ) Less: debt discount – reclassification to derivative liability (*) (4,686,818 ) Ending balance as of March 31, 2024 $ 3,874,762 (*) This amount also includes discount related to the warrants issued with the convertible note (see note 11).
Schedule of convertible note derivative liabilities	Schedule of convertible note derivative liabilities Beginning balance as of March 31, 2023 $ - Issuances of convertible note – derivative liabilities 1,352,322 Change in fair value of convertible note derivative liabilities (1,352,322 ) Ending balance as of March 31, 2024 $ -

PREFERRED STOCK (Tables)

PREFERRED STOCK (Tables)	12 Months Ended
	Mar. 31, 2024
Class of Stock [Line Items]
Schedule of activity related to the preferred stock derivative liabilities	Schedule of derivative liabilities March 31, March 31, Inception Fair value of 115,942 August 6, 2021 $ - $ 5,974 $ 11,201,869 Fair value of 8,116 August 6, 2021 - 290 744,530 Fair value of 2,100,905 April 27, 2023 15,896 - 3,334,246 $ 15,896 $ 6,264
Schedule of preferred stock liability is estimated using the black scholes valuation model	Schedule of preferred stock liability is estimated using the black scholes valuation model March 31, March 31, Inception Expected term 0.67 1.66 1.66 2.00 2.00 Expected volatility 110 155% 108 110% 108% Expected dividend yield - - - Risk-free interest rate 3.81 4.59% 3.48 3.88% 3.69% Market price $ 0.02 1.15 $ 3.60 22.80 $ 22.80
Schedule of activity related to the preferred stock derivative liabilities	Schedule of assumptions March 31, March 31, Inception Expected term 1.93 1.39 2.00 1.93 2.00 Expected volatility 110 114% 110% 110% Expected dividend yield - - - Risk-free interest rate 3.48 4.74% 4.17 3.48% 4.17% Market price $ 3.52 0.67 $ 6.00 3.52 $ 6.00 The derivative liability classification was reassessed as of March 31, 2024, in accordance with ASC 815, and it was determined that the classification of the Series B and Series C no longer constituted a derivative liability and was therefore reclassified to equity. For the year ended March 31, 2024, and prior to reclassification, a gain in the change in fair value of $ 18,287,228 543,532 Activity related to the Series B and Series C preferred stock derivative liabilities for the year ended March 31, 2024 was as follows: Schedule of activity related to the preferred stock derivative liabilities Beginning balance as of March 31, 2023 $ 18,830,760 Change in fair value of preferred stock derivative liabilities (18,287,228 ) Reclassification to equity (543,532 ) Ending balance as of March 31, 2024 $ - Activity related to the Series B and Series C preferred stock derivative liabilities for the year ended March 31, 2023 was as follows: Beginning balance as of March 31, 2022 $ - Recognition of derivative liability at inception 53,913,000 Gain on fair value at inception (11,486,931 ) Change in fair value of preferred stock derivative liabilities (23,595,309 ) Ending balance as of March 31, 2023 $ 18,830,760
Series A [Member]
Class of Stock [Line Items]
Schedule of activity related to the preferred stock derivative liabilities	Schedule of activity related to the preferred stock derivative liabilities Beginning balance as of March 31, 2023 $ 1,025,202 Reclassification – advances to AAI, former parent of BNC 1,940,000 Redemption of Series A (1,305,000 ) Change in fair value of preferred stock derivative liabilities (1,658,789 ) Gain on conversion of derivative liability (1,413 ) Ending balance as of March 31, 2024 $ - Activity related to the preferred stock derivative liabilities for the year ended March 31, 2023 was as follows: Beginning balance as of March 31, 2022 $ - Reclassification of mezzanine equity to preferred stock liability 10,096,664 Gain on fair value at inception (2,878,345 ) Conversion of preferred stock for Common Stock (541,667 ) Redemption of Series A (635,000 ) Change in fair value of preferred stock derivative liabilities (5,016,450 ) Ending balance as of March 31, 2023 $ 1,025,202
Series B And Series C Preferred Stock [Member]
Class of Stock [Line Items]
Schedule of activity related to the preferred stock derivative liabilities	Schedule of activity related to the preferred stock derivative liabilities Beginning balance as of March 31, 2023 $ 18,830,760 Change in fair value of preferred stock derivative liabilities (18,287,228 ) Reclassification to equity (543,532 ) Ending balance as of March 31, 2024 $ - Activity related to the Series B and Series C preferred stock derivative liabilities for the year ended March 31, 2023 was as follows: Beginning balance as of March 31, 2022 $ - Recognition of derivative liability at inception 53,913,000 Gain on fair value at inception (11,486,931 ) Change in fair value of preferred stock derivative liabilities (23,595,309 ) Ending balance as of March 31, 2023 $ 18,830,760

SHAREHOLDERS_ DEFICIT (Tables)

SHAREHOLDERS’ DEFICIT (Tables)	12 Months Ended
	Mar. 31, 2024
Equity [Abstract]
Schedule of changes in the warrants	Schedule of changes in the warrants 2024 2023 Number Weighted Number Weighted Beginning balance 264,058 $ 107.93 167,362 $ 208.20 Granted 2,100,905 179.10 133,333 7.50 Exercised — — — — Cancelled — — — — Expired (13,333 ) — (36,637 ) — Ending balance 2,351,630 $ 208.20 264,058 $ 107.93 Intrinsic value of warrants $ - $ - Weighted average remaining contractual life (years) 4.9 3.4
Schedule of changes in the non-qualified stock options	Schedule of changes in the non-qualified stock options 2024 2023 Number Weighted Number Weighted Beginning balance 28,471 $ 164.10 39,598 $ 152.10 Granted - - - - Exercised - - - - Cancelled - - (11,127 ) (171.90 ) Forfeited - - - - Ending balance 28,471 $ 164.10 28,471 $ 164.10 Intrinsic value of options $ - $ - Weighted average remaining contractual life (years) 5.1 6.1
Schedule of changes in stock options	Schedule of changes in stock options 2024 2023 Number Weighted Number Weighted Beginning balance 2,250 $ 390.00 4,250 $ 390.00 Granted - - - - Options granted in exchange for shares - - - - Exercised - - - - Expired/Cancelled (2,250 ) - (2,000 ) - Forfeited - - - - Ending balance - $ 390.00 2,250 $ 390.00 Intrinsic value of options $ - $ - Weighted average remaining contractual life (years) - 4.5 There were no service-based grants outstanding as of March 31, 2024 and 2023. 2017 Omnibus Incentive Plan Under the 2017 Omnibus Incentive Plan, the Company may grant nonqualified stock options, incentive stock options, stock appreciation rights, restricted stock, restricted stock units, performance shares, performance units, and other awards. Awards of up to 26,667 shares of Common Stock to Company employees, officers, directors, consultants and advisors are authorized for issuance under the 2017 Omnibus Incentive Plan. The type of grant, vesting provisions, exercise price and expiration dates are to be established by the Board at the date of grant. 2024 2023 Number Weighted Number Weighted Beginning balance 12,449 $ 229.50 19,941 $ 198.60 Granted - - - Shares modified to options - - - - Exercised - - (4,492 ) - Cancelled - - - - Forfeited - - (3,000 ) - Ending balance 12,449 $ 229.50 12,449 $ 229.50 Intrinsic value of options $ - Weighted average remaining contractual life (years) 5.1 6.1

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	12 Months Ended
	Mar. 31, 2024
Fair Value Disclosures [Abstract]
Schedule of assets and liabilities that are measured and recognized at fair value on a recurring basis	Schedule of assets and liabilities that are measured and recognized at fair value on a recurring basis Level 1 Level 2 Level 3 Total Gains March 31, 2024 Derivative liabilities $ - $ - $ 15,896 $ 24,623,202 Investment – WTRV - - 7,219,765 - March 31, 2023 Derivative liabilities - - 19,862,226 19,862,226 Bitcoin - - - (9,122 ) Investment – WTRV - - 9,224,785 (20,775,215 )
Schedule of reconciliation of the beginning and ending liabilities	Schedule of reconciliation of the beginning and ending liabilities Beginning balance as of March 31, 2023 $ (10,637,441 ) Issuance – convertible notes with warrants (4,686,817 ) Redemption of derivative liabilities and preferred, net 633,338 Series B and Series C preferred conversion to equity 543,532 Net change in fair value included in earnings 24,623,202 Ending balance as of March 31, 2024 $ 10,475,814 There were no transfers between Level 1, 2 or 3 during the year ended March 31, 2024. The table below shows a reconciliation of the beginning and ending liabilities measured at fair value using significant unobservable inputs (Level 3) for the year ended March 31, 2023: Beginning balance as of March 31, 2022 $ (4,318,630 ) Net change in unrealized (depreciation) appreciation included in earnings 32,924,126 Reclassification from mezzanine equity (10,096,664 ) Recognition of derivative liability at inception on Series B and Series C preferred stock (53,913,000 ) Gain on derivative at inception of amendment 14,365,276 Net change in investment – WTRV (20,775,215 ) Purchases 30,000,000 Sales/conversions to equity 541,666 Ending balance as of March 31, 2023 $ (11,272,441 )

LEASES (Tables)

LEASES (Tables)	12 Months Ended
	Mar. 31, 2024
Leases [Abstract]
Schedule of operating leases	Schedule of operating leases 2024 2023 Operating right-of-use assets $ 247,261 $ - Operating lease liability - current 42,461 - Operating lease liability - non-current 199,752 -
Schedule of total lease cost	Schedule of total lease cost 2024 2023 Operating lease cost $ 30,952 $ - Short-term lease cost 160,157 -
Schedule of other information related	Schedule of other information related 2024 2023 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 36,000 $ - Right-of-use assets obtained in exchange for new operating lease liabilities $ 270,007 $ - Weighted-average remaining lease term - operating leases 3.2 - Weighted-average discount rate - operating leases 10.0% -
Schedule of maturity of lease liability	Schedule of maturity of lease liability 2025 $ 65,719 2026 $ 101,257 2027 $ 104,295 2028 $ 17,727 Thereafter $ - Imputed interest $ (46,785 ) Total lease liability $ 242,213
Schedule of amortization of the right-of-use asset	Schedule of amortization of the right-of-use asset 2025 $ 69,598 2026 $ 76,678 2027 $ 85,728 2028 $ 15,257 Total $ 247,261

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Mar. 31, 2024
Income Tax Disclosure [Abstract]
Schedule of federal statutory tax rate	Schedule of federal statutory tax rate 2024 2023 Federal income taxes at statutory rate 21.00 % 21.00 % State income taxes at statutory rate (4.14 )% 2.95 % Permanent differences and one-time adjustments 1.23 % (10.78 )% True-up impact (16.61 )% (6.31 )% Change in valuation allowance (1.48 )% (6.83 )% Totals 0.00 % 0.03 %
Schedule of deferred tax asset	Schedule of deferred tax asset As of As of March 31, March 31, Deferred tax assets: Net operating losses $ 50,041,937 $ 43,516,584 Accrued expenses 309,804 253,377 Stock options 8,917,673 10,348,313 ROU liability 52,066 86,321 Intangibles – other 820,507 - Depreciation, fixed asset gain/loss and other 1,173,192 1,412,142 Total deferred tax assets 61,315,179 55,616,737 Deferred tax liabilities: ROU assets (53,151 ) (84,656 ) Total deferred tax assets, net liabilities 61,262,028 55,532,081 Valuation allowance (61,262,028 ) (55,532,081 ) Net deferred tax assets/liabilities $ - $ -
Schedule of provision for income taxes	Schedule of provision for income taxes 2024 2023 Current $ - $ - Deferred - - Total $ - $ -

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	12 Months Ended
	Mar. 31, 2024
Segment Reporting [Abstract]
Schedule of segment reporting information	Schedule of segment reporting information BNS (1) RiskOn360 GuyCare Discontinued Total Operating revenue BNS revenue $ 64,350 $ - $ - $ - $ 64,350 RiskOn360 revenue - 239,839 - - 239,839 GuyCare revenue - - 28,236 - 28,236 Cost of revenue 114,748 2,058,024 1,282 - 2,174,054 Gross (loss) income before other expenses (50,398 ) (1,818,185 ) 26,954 - (1,841,629 ) Operating expenses Salaries, wages and benefits 3,206,957 202,786 354,396 - 3,764,139 Professional fees 1,161,218 - - - 1,161,218 Selling, general and administration 24,997,442 969,420 176,403 - 26,143,265 Depreciation and amortization 4,398,882 1,912 2,678 - 4,403,472 Total operating expenses 33,764,499 1,174,118 533,477 - 35,472,094 Operating loss (33,814,897 ) (2,992,303 ) (506,523 ) - (37,313,723 ) Other income 11,984,416 - - - 11,984,416 Loss from discontinued operations - - - (9,163,293 ) (9,163,293 ) Net loss $ (21,830,481 ) $ (2,992,303 ) $ (506,523 ) $ (9,163,293 ) $ (34,492,600 ) Segment assets $ 7,383,966 $ 2,807,151 $ 353,002 $ 124,974 $ 10,669,093 (1) The BNS segment includes expenses allocated from the parent holding company.

ORGANIZATION AND SUMMARY OF S_3

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)		10 Months Ended	12 Months Ended
	May 04, 2023	Nov. 09, 2023	Mar. 31, 2024	Mar. 31, 2023	Nov. 14, 2023	Oct. 16, 2023	Aug. 25, 2023
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Purchase of percentage							100%
Total purchase price					$ 15,085,931
Cash advances		$ 15,085,931
Stated value per share					$ 25,000
Conversion price					$ 0.51
Converted shares		29,580,392
Fair value					$ 15,085,931
Reverse stock split, description	1-for-30 reverse stock split
Shares authorized, description	The Company also reduced its authorized shares on a 1-for-30 basis going from 100,000,000 authorized shares down to 3,333,333 authorized shares.
Common stock shares authorized			500,000,000	500,000,000		500,000,000
Revenues			$ 64,350
Metaverse Coin Sales [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Revenues			1,500
Zest Labs [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Gain on disposal amount			$ 683,152

LIQUIDITY, GOING CONCERN AND _2

LIQUIDITY, GOING CONCERN AND MANAGEMENT’S PLANS (Details Narrative) - USD ($)	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Cash and cash equivalents	$ 26,410	$ 65,838
Working capital deficits	28,000,000
Net income (loss) from continued operation	$ 25,000,000	$ 34,000,000

DISCONTINUED OPERATIONS (Detail

DISCONTINUED OPERATIONS (Details) - USD ($)	Mar. 31, 2024	Mar. 31, 2023
Discontinued Operations and Disposal Groups [Abstract]
Wolf Energy		$ 1,297,801
Prepaid expenses		4,908
Current assets of discontinued operations		$ 1,302,709

DISCONTINUED OPERATIONS (Deta_2

DISCONTINUED OPERATIONS (Details 1) - USD ($)	Mar. 31, 2024	Mar. 31, 2023
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Total non-current assets		$ 984,071
Wolf Energy Services Inc [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Total non-current assets		$ 984,071

DISCONTINUED OPERATIONS (Deta_3

DISCONTINUED OPERATIONS (Details 2) - USD ($)	Mar. 31, 2024	Mar. 31, 2023
Total current liabilities	$ 2,884,070	$ 3,947,458
Wolf Energy Services Inc [Member]
Total current liabilities	2,884,070	3,330,043
Zest Accounts Payable [Member]
Total current liabilities		532,279
Zest Accrued Expenses [Member]
Total current liabilities		$ 85,136

DISCONTINUED OPERATIONS (Deta_4

DISCONTINUED OPERATIONS (Details 3) - USD ($)	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Discontinued Operations and Disposal Groups [Abstract]
Revenue		$ 10,955,153
Operating expenses	7,798,588	39,928,442
Wolf Energy net loss	(1,853,696)	(11,287,671)
Other loss	(194,161)	(824,785)
Net loss from discontinued operations	$ (9,846,445)	$ (41,085,745)

DISCONTINUED OPERATIONS (Deta_5

DISCONTINUED OPERATIONS (Details Narrative)	1 Months Ended
	Aug. 25, 2023
Discontinued Operations and Disposal Groups [Abstract]
Issued and outstanding stock percenatge	100%

ASSET PURCHASE, BUSINESS COMB_3

ASSET PURCHASE, BUSINESS COMBINATIONS AND DIVESTURES (Details) - BNC [Member]	Mar. 31, 2024 USD ($)
Business Acquisition [Line Items]
Prepaid expenses	$ 620,616
Property and equipment	330,190
Intangible assets	6,239,000
Accounts payable and accrued expenses	(3,186,513)
Due to AAI, BNC’s former parent	(4,404,350)
Notes payable	(170,222)
Total assets and liabilities	$ (571,279)

ASSET PURCHASE, BUSINESS COMB_4

ASSET PURCHASE, BUSINESS COMBINATIONS AND DIVESTURES (Details 1) - Zest Labs [Member]	12 Months Ended
	Mar. 31, 2024 USD ($)
Business Acquisition [Line Items]
Series B and Series C preferred stock	$ 53,913,000
Total consideration	$ 53,913,000

ASSET PURCHASE, BUSINESS COMB_5

ASSET PURCHASE, BUSINESS COMBINATIONS AND DIVESTURES (Details 2) - Zest Labs [Member]	Mar. 31, 2024 USD ($)
Business Acquisition [Line Items]
Prepaid expenses	$ 2,454
Accounts payable and accrued expenses	(685,606)
Total assets and liabilities	$ (683,152)

ASSET PURCHASE, BUSINESS COMB_6

ASSET PURCHASE, BUSINESS COMBINATIONS AND DIVESTURES (Details Narrative) - Zest Labs [Member] - USD ($)	1 Months Ended	3 Months Ended	12 Months Ended
	Aug. 25, 2023	Mar. 31, 2024	Mar. 31, 2023
Defined Benefit Plan Disclosure [Line Items]
Recognized loss acquisition			$ 54,484,279
Percentage of issued and outstanding	100%
Gain on disposal of assets		$ 683,152

REVENUE (Details)

REVENUE (Details) - USD ($)	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Disaggregation of Revenue [Line Items]
Revenue	$ 332,425
Risk On 360 Revenue [Member]
Disaggregation of Revenue [Line Items]
Revenue	239,839
BNS [Member]
Disaggregation of Revenue [Line Items]
Revenue	64,350
Guy Care [Member]
Disaggregation of Revenue [Line Items]
Revenue	$ 28,236

REVENUE (Details Narrative)

REVENUE (Details Narrative) - USD ($)	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Hospitality And Vip Service [Member]
Defined Benefit Plan Disclosure [Line Items]
Sales service amount	$ 62,850	$ 0

SENIOR SECURED PROMISSORY NOT_2

SENIOR SECURED PROMISSORY NOTE RECEIVABLE (Details Narrative) - USD ($)		12 Months Ended
	May 15, 2023	Mar. 31, 2024
Financing Receivable, Modified [Line Items]
Principal amount		$ 4,250,000
Interest rate percentage	5%	5%
Maturity date		Jun. 16, 2025
Minimum [Member]
Financing Receivable, Modified [Line Items]
Principal amount	$ 4,250,000
Maturity date	May 15, 2025
Maximum [Member]
Financing Receivable, Modified [Line Items]
Principal amount	$ 4,443,870
Maturity date	Jun. 16, 2025

INVESTMENTS (Details Narrative)

INVESTMENTS (Details Narrative) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended	12 Months Ended
	Jul. 25, 2022	Mar. 31, 2024	Mar. 31, 2024
Non-cash gain on conversion and distribution			$ 1,400
Non-cash expense on conversion and distribution			$ 3,400
Non-cash expense		$ 4,200
Series A Convertible Preferred Stock [Member]
Shares Received	1,200

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details) - USD ($)	Mar. 31, 2024	Mar. 31, 2023
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 333,897	$ 407,010
Accumulated depreciation	(70,215)	(83,194)
Property and equipment, net	263,682	323,816
Auto BNC [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	232,406	232,406
Equipment BNC [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment		84,604
Computers And Software [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	55,935	90,000
Equipment [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	31,136
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 14,420

PROPERTY AND EQUIPMENT (Detai_2

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	1 Months Ended	12 Months Ended
	Sep. 30, 2023	Mar. 31, 2024	Mar. 31, 2023
Property, Plant and Equipment [Line Items]
Depreciation expenses		$ 77,985	$ 82,490
Property and equipment net remaining		3,895,753
Remaining lease right of use asset		247,969
Agora And Bitstream [Member]
Property, Plant and Equipment [Line Items]
Impaired assets amount	$ 5,679,942
Accumulated depreciation	$ 1,784,189
Fixe Aassets [Member]
Property, Plant and Equipment [Line Items]
Impaired assets amount		92,554
Accumulated depreciation		763
Property and equipment net remaining		$ 91,791

INTANGIBLE ASSETS (Details)

INTANGIBLE ASSETS (Details) - USD ($)	Mar. 31, 2024	Mar. 31, 2023
Finite-Lived Intangible Assets [Line Items]
Intangible assets, net	$ 1,971,406	$ 6,204,339
Trademarks [Member]
Finite-Lived Intangible Assets [Line Items]
Total intangible assets	982,868	5,097,000
Developed Technology [Member]
Finite-Lived Intangible Assets [Line Items]
Total intangible assets	1,142,000	1,142,000
Accumulated Amortization Trademarks [Member]
Finite-Lived Intangible Assets [Line Items]
Accumulated amortization	$ (153,462)	$ (34,661)

INTANGIBLE ASSETS (Details 1)

INTANGIBLE ASSETS (Details 1) - USD ($)	Mar. 31, 2024	Mar. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
2025	$ 141,658
2026	141,658
2027	141,658
2028	141,658
2029	141,658
Thereafter	1,263,116
Intangible assets, net	$ 1,971,406	$ 6,204,339

INTANGIBLE ASSETS (Details Narr

INTANGIBLE ASSETS (Details Narrative) - USD ($)	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Finite-Lived Intangible Assets [Line Items]
Amortization expense	$ 415,933	$ 34,661
Trademarks [Member]
Finite-Lived Intangible Assets [Line Items]
Impairment charges	$ 3,817,000

ACCRUED EXPENSES (Details)

ACCRUED EXPENSES (Details) - USD ($)	Mar. 31, 2024	Mar. 31, 2023
Payables and Accruals [Abstract]
Salaries, wages and benefits	$ 166,438	$ 73,375
Professional and consulting fees	747,794	440,215
Selling, general and administrative	1,854,198	500,000
Current portion of auto loan	23,662
Interest	260,216	61,722
Deferred revenue	30,343
Settlement claim WTRV share distribution	4,212,022
Other	9,556	26,135
Total	$ 7,304,229	$ 1,101,447

WARRANT DERIVATIVE LIABILITIE_2

WARRANT DERIVATIVE LIABILITIES (Details) - Warrant [Member] - $ / shares	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Expected dividend yield
Inception [Member]
Expected term		5 years
Expected dividend yield
Maximum [Member]
Expected term	1 year	3 months
Expected volatility	110%	107%
Risk-free interest rate	3.48%	2.98%
Market price (in Dollars per share)	$ 0.02	$ 5.40
Maximum [Member] | Inception [Member]
Expected volatility		107%
Risk-free interest rate		2.77%
Minimum [Member]
Expected term	5 years	1 year 10 months 6 days
Expected volatility	155%	110%
Risk-free interest rate	4.60%	3.88%
Market price (in Dollars per share)	$ 4.50	$ 39
Minimum [Member] | Inception [Member]
Expected volatility		91%
Risk-free interest rate		1.50%

WARRANT DERIVATIVE LIABILITIE_3

WARRANT DERIVATIVE LIABILITIES (Details 1) - USD ($)	Mar. 31, 2024	Mar. 31, 2023
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Fair Value Warrants	$ 15,896	$ 6,264
August Six Two Thousand Twenty One [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of warrants	115,942
Date of offering	Aug. 06, 2021
Fair Value Warrants		5,974
August Six Two Thousand Twenty One [Member] | Inception [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Fair Value Warrants		11,201,869
August Six Two Thousand Twenty One One [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of warrants	8,116
Date of offering	Aug. 06, 2021
Fair Value Warrants		290
August Six Two Thousand Twenty One One [Member] | Inception [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Fair Value Warrants		744,530
April Twenty Seven Two Thousand Twenty Three [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of warrants	2,100,905
Date of offering	Apr. 27, 2023
Fair Value Warrants	$ 15,896
April Twenty Seven Two Thousand Twenty Three [Member] | Inception [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Fair Value Warrants		$ 3,334,246

WARRANT DERIVATIVE LIABILITIE_4

WARRANT DERIVATIVE LIABILITIES (Details 2) - USD ($)	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Warrant Derivative Liabilities
Beginning balance	$ 6,264	$ 4,318,630
Issuances of warrants - derivative liabilities	3,334,246
Change in fair value of warrant derivative liabilities	(3,324,614)	(4,312,366)
Ending balance	$ 15,896	$ 6,264

WARRANT DERIVATIVE LIABILITIE_5

WARRANT DERIVATIVE LIABILITIES (Details Narrative) - USD ($)		1 Months Ended	12 Months Ended
	Aug. 06, 2021	Apr. 27, 2023	Mar. 31, 2024	Mar. 31, 2023
Offsetting Assets [Line Items]
Registered direct offering closed	20,000,000
Number of shares sold (in Shares)	115,942
Number of warrants granted (in Shares)	115,942
Price per share (in Dollars per share)	$ 172.50
Number of warrants (in Shares)			8,116
Warrant exercisable price per share (in Dollars per share)			$ 215,625
Fair value of warrants estimated			$ 0
Exercise of warrant shares (in Dollars per share)		$ 3.28
Convertible notes			3,334,246
Fair value of derivative liabilities			3,324,614	$ 4,312,366
Convertible Notes Payable [Member]
Offsetting Assets [Line Items]
Senior secured convertible promissory note		$ 6,875,000
Warrant [Member]
Offsetting Assets [Line Items]
Convertible note		$ 2,100,905
Investor Warrants [Member]
Offsetting Assets [Line Items]
Fair value of warrants estimated			11,201,869
Placement Agent Warrants [Member] | Warrant [Member]
Offsetting Assets [Line Items]
Fair value of warrants estimated			$ 744,530

LONG-TERM DEBT (Details)

LONG-TERM DEBT (Details) - USD ($)	Mar. 31, 2024	Mar. 31, 2023
Debt Instrument [Line Items]
Total long-term debt	$ 7,143,732	$ 461,258
Less: current portion	(7,017,677)	(311,542)
Long-term debt, net of current portion	126,055	149,716
Convertible Note One [Member]
Debt Instrument [Line Items]
Total long-term debt	291,036	291,036
Promissory Notes And Other [Member]
Debt Instrument [Line Items]
Total long-term debt	2,828,218
Senior Secured Convertible Note [Member]
Debt Instrument [Line Items]
Total long-term debt	3,874,762
Auto Loan [Member]
Debt Instrument [Line Items]
Total long-term debt	$ 149,716	$ 170,222

LONG-TERM DEBT (Details 1)

LONG-TERM DEBT (Details 1) - USD ($)	Mar. 31, 2024	Mar. 31, 2023
Debt Disclosure [Abstract]
2025	$ 7,017,677
2026	27,303
2027	31,505
2028	36,354
2029	30,892
Thereafter
Total	$ 7,143,732	$ 461,258

LONG-TERM DEBT (Details Narrati

LONG-TERM DEBT (Details Narrative) - USD ($)	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Debt Disclosure [Abstract]
Interest expense	$ 222,044	$ 64,598

NOTES PAYABLE AND RELATED PAR_3

NOTES PAYABLE AND RELATED PARTIES (Details) - USD ($)		12 Months Ended
		Mar. 31, 2024	Mar. 31, 2023
Short-Term Debt [Line Items]
Beginning balance
Amortization of discounts		5,979,889	$ 47,515
Ending balance		3,874,762
Convertible Notes Payable [Member]
Short-Term Debt [Line Items]
Beginning balance
Issuance of convertible notes		6,875,000
Less: original issue discount - inception		(1,375,000)
Amortization of discounts		5,691,671
Principal converted to Common Stock and gain on conversion		(2,630,091)
Less: debt discount - reclassification to derivative liability	[1]	(4,686,818)
Ending balance		$ 3,874,762
[1]This amount also includes discount related to the warrants issued with the convertible note (see note 11).

NOTES PAYABLE AND RELATED PAR_4

NOTES PAYABLE AND RELATED PARTIES (Details 1)	12 Months Ended
	Mar. 31, 2024 USD ($)
Short-Term Debt [Line Items]
Beginning balance	$ 6,264
Ending balance	15,896
Convertible Notes Payable [Member]
Short-Term Debt [Line Items]
Beginning balance
Issuances of convertible note - derivative liabilities	1,352,322
Change in fair value of convertible note derivative liabilities	(1,352,322)
Ending balance

NOTES PAYABLE AND RELATED PAR_5

NOTES PAYABLE AND RELATED PARTIES (Details Narrative) - USD ($)				1 Months Ended		12 Months Ended
	Feb. 09, 2024	Nov. 14, 2023	Nov. 08, 2023	Oct. 16, 2023	Apr. 27, 2023	Mar. 31, 2024	Mar. 31, 2023
Short-Term Debt [Line Items]
Allocation cost						$ 2,135,065	$ 346,000
Related party advance						$ 17,511,416	1,378,294
Stated value par share		$ 25,000
Conversion Price		$ 0.51
Matured date						Jun. 16, 2025
Amortization original issue discount						$ 208,218
Accrued interest						$ 47,739
Stated interest rate						18%
Amortization original issue discount						$ 5,979,889
Amortization of conversion option						4,379,239
Convertible Notes Payable [Member]
Short-Term Debt [Line Items]
Original issue discount					$ 6,875,000	1,375,000
Matured date					Apr. 27, 2024
Proceeds from issuance of debt					$ 5,400,000
Accrued interest						$ 46,694
Stated interest rate						18%
Amortization original issue discount						$ 1,312,432
Convertible common stock price per share increase					$ 3.28
Convertible common stock price per share decrease					$ 3.28
Term Note Agreements [Member]
Short-Term Debt [Line Items]
Original issue discount	$ 20,000		$ 60,000
Matured date	Feb. 14, 2024
Interest rate	15%					10%
Principal amount	$ 1,770,000		660,000
Proceeds from issuance of debt	$ 1,750,000		$ 60,000
Accrued interest						$ 38,190
Stated interest rate						18%
Amortization original issue discount						$ 60,000
Term Note Agreement [Member]
Short-Term Debt [Line Items]
Original issue discount				$ 10,000
Matured date						Nov. 16, 2023
Interest rate						10%
Principal amount				210,000
Proceeds from issuance of debt				$ 200,000
Accrued interest						$ 16,259
Stated interest rate						18%
Amortization original issue discount						$ 10,000
Ault Alliance Inc [Member]
Short-Term Debt [Line Items]
Original issue discount						$ 10,000
Matured date						Jan. 19, 2024
Interest rate						18%
Series D Convertible Preferred Stock [Member]
Short-Term Debt [Line Items]
Shares purchase price		$ 15,085,931
Shares purchase description		This transaction closed on November 15, 2023. The purchase price was paid by the cancellation of $15,085,931 of cash advances made by AAI to the Company between January 1, 2023 and November 9, 2023.
Stated value par share		$ 25,000
Conversion Price		$ 0.51

PREFERRED STOCK (Details)

PREFERRED STOCK (Details) - USD ($)	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Class of Stock [Line Items]
Change in fair value of preferred stock derivative liabilities		$ 28,611,759
Redemption of Series A	(1,305,000)
Change in fair value of preferred stock derivative liabilities		(28,611,759)
Bit Nile Metaverse Series A [Member]
Class of Stock [Line Items]
Beginning balance	1,025,202
Reclassification of mezzanine equity to preferred stock liability		10,096,664
Gain on fair value at inception		(2,878,345)
Conversion of preferred stock for Common Stock		(541,667)
Change in fair value of preferred stock derivative liabilities	1,658,789	(5,016,450)
Reclassification - advances to AAI, former parent of BNC	1,940,000
Redemption of Series A	(1,305,000)	(635,000)
Change in fair value of preferred stock derivative liabilities	(1,658,789)	5,016,450
Gain on conversion of derivative liability	(1,413)
Ending balance		$ 1,025,202

PREFERRED STOCK (Details 1)

PREFERRED STOCK (Details 1) - Black Scholes Valuation Model [Member] - Preferred Stock [Member] - $ / shares	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Class of Stock [Line Items]
Expected dividend yield
Inception [Member]
Class of Stock [Line Items]
Expected term		2 years
Expected volatility		108%
Expected dividend yield
Risk-free interest rate		3.69%
Market price (in Dollars per share)		$ 22.80
Minimum [Member]
Class of Stock [Line Items]
Expected term	8 months 1 day	1 year 7 months 28 days
Expected volatility	110%	108%
Risk-free interest rate	3.81%	3.48%
Market price (in Dollars per share)	$ 0.02	$ 22.80
Maximum [Member]
Class of Stock [Line Items]
Expected term	1 year 7 months 28 days	2 years
Expected volatility	155%	110%
Risk-free interest rate	4.59%	3.88%
Market price (in Dollars per share)	$ 1.15	$ 3.60

PREFERRED STOCK (Details 2)

PREFERRED STOCK (Details 2) - Black Scholes Valuation Model [Member] - Series B And Series C Preferred Stock [Member] - $ / shares	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Class of Stock [Line Items]
Expected dividend yield
Inception [Member]
Class of Stock [Line Items]
Expected term		2 years
Expected volatility		110%
Expected dividend yield
Risk-free interest rate		4.17%
Market price (in Dollars per share)		$ 6
Minimum [Member]
Class of Stock [Line Items]
Expected term	1 year 11 months 4 days	2 years
Expected volatility	110%
Risk-free interest rate	3.48%	4.17%
Market price (in Dollars per share)	$ 3.52	$ 6
Maximum [Member]
Class of Stock [Line Items]
Expected term	1 year 4 months 20 days	1 year 11 months 4 days
Expected volatility	114%
Risk-free interest rate	4.74%	3.48%
Market price (in Dollars per share)	$ 0.67	$ 3.52

PREFERRED STOCK (Details 3)

PREFERRED STOCK (Details 3) - USD ($)	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Class of Stock [Line Items]
Beginning balance	$ 4,312,366
Change in fair value of preferred stock derivative liabilities		$ 28,611,759
Ending balance	3,324,614	4,312,366
Series B And Series C Preferred Stock [Member]
Class of Stock [Line Items]
Beginning balance	18,830,760
Change in fair value of preferred stock derivative liabilities	(18,287,228)	(23,595,309)
Reclassification to equity	(543,532)
Ending balance		18,830,760
Recognition of derivative liability at inception		53,913,000
Gain on fair value at inception		$ (11,486,931)

PREFERRED STOCK (Details Narrat

PREFERRED STOCK (Details Narrative) - USD ($)				10 Months Ended	12 Months Ended
	Nov. 14, 2023	Apr. 04, 2023	Feb. 08, 2023	Nov. 09, 2023	Mar. 31, 2024	Mar. 31, 2023	Mar. 07, 2023	Nov. 28, 2022	Jun. 08, 2022
Class of Stock [Line Items]
Common stock shares issued					32,634,808	1,383,832
Derivative liabilities								$ 7,218,319
Value of derivative liability					$ 3,324,614	$ 4,312,366
Change in fair value						14,365,276
Conversion amount					4,379,239
Advance payments				$ 15,085,931
Redemption amount					1,405,000
Dividend payable					1,318,345
Ault Lending LLC [Member]
Class of Stock [Line Items]
Advance payments		$ 3,250,000
White River Energy Corp [Member]
Class of Stock [Line Items]
Advance payments		$ 3,250,000
Series A [Member]
Class of Stock [Line Items]
Preferred stock shares issued									1,200
Value of derivative liability					0
Change in fair value					$ 1,658,789	$ 23,595,309
Conversion of the preferred stock (in Shares)					179.1
Conversion amount					$ 1,413
Dividend payable					$ 1,706
Common Stock [Member]
Class of Stock [Line Items]
Common stock shares issued									3,429
Series B Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock shares issued					8,994.5	8,637.5
Shares issuance for exchange			8,637.5
Preferred stock shares outstanding					8,994.5	8,637.5
Series C Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock shares issued					1,418.8	1,362.5
Shares issuance for exchange			1,362.5
Preferred stock shares outstanding					1,418.8	1,362.5
Preferred Stock [Member]
Class of Stock [Line Items]
Value of derivative liability						$ 18,830,760	$ 42,426,069
Dividend expense					$ 5,436,421
Accrued dividend					1,318,345
Series B and C Preferred Stock [Member]
Class of Stock [Line Items]
Derivative liabilities					543,532
Change in fair value					$ 18,287,228
Series D Convertible Preferred Stock [Member]
Class of Stock [Line Items]
Shares purchase description	the Company entered into the SPA with AAI, pursuant to which the Company agreed to sell to AAI 603.44 shares of Series D for a total purchase price of $15,085,931. This transaction closed on November 15, 2023. The purchase price was paid by the cancellation of $15,085,931 of cash advances made by AAI to the Company between January 1, 2023 and November 9, 2023.
Fair value of preferred stock	$ 15,085,931
Numbers of shares agreed to sell	611.2
Series D Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock shares issued					611.2	0
Preferred stock shares outstanding					611.2	0
Dividend expense					$ 86,793

SHAREHOLDERS' DEFICIT (Details)

SHAREHOLDERS' DEFICIT (Details) - Warrant [Member] - USD ($)	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number, Beginning balance	264,058	167,362
Weighted Average Exercise Price, Beginning balance	$ 107.93	$ 208.20
Number, Granted	2,100,905	133,333
Weighted Average Exercise Price, Granted	$ 179.10	$ 7.50
Number, Exercised
Weighted Average Exercise Price, Exercised
Number, Cancelled
Weighted Average Exercise Price, Cancelled
Number Expired	(13,333)	(36,637)
Weighted Average Exercise Price, Expired
Number, Ending balance	2,351,630	264,058
Weighted Average Exercise Price, Ending balance	$ 208.20	$ 107.93
Intrinsic value of warrants
Weighted Average Remaining Contractual Life (Years)	4 years 10 months 24 days	3 years 4 months 24 days

SHAREHOLDERS' DEFICIT (Details

SHAREHOLDERS' DEFICIT (Details 1) - Non Qualified Stock Options [Member] - USD ($)	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number, Beginning balance	28,471	39,598
Weighted Average Exercise Price, Beginning balance	$ 164.10	$ 152.10
Number, Granted
Weighted Average Exercise Price, Granted
Number, Exercised
Weighted Average Exercise Price, Exercised
Number, Cancelled		(11,127)
Weighted Average Exercise Price, Cancelled		$ (171.90)
Number Forfeited
Weighted Average Exercise Price, Forfeited
Number, Ending balance	28,471	28,471
Weighted Average Exercise Price, Ending balance	$ 164.10	$ 164.10
Intrinsic value of warrants
Weighted Average Remaining Contractual Life (Years)	5 years 1 month 6 days	6 years 1 month 6 days

SHAREHOLDERS' DEFICIT (Detail_2

SHAREHOLDERS' DEFICIT (Details 2) - USD ($)	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
2013 Incentive Stock Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of Beginning balance	2,250	4,250
Weighted Average Exercise Price, Beginning balance (in Dollars per share)	$ 390	$ 390
Number of Granted
Weighted Average Exercise Price, Granted (in Dollars per share)
Number of Options granted in exchange for shares
Number of Exercised
Weighted Average Exercise Price, Exercised (in Dollars per share)
Number of Cancelled	(2,250)	(2,000)
Weighted Average Exercise Price, Cancelled (in Dollars per share)
Number of Forfeited
Weighted Average Exercise Price, Forfeited (in Dollars per share)
Number of Ending balance		2,250
Weighted Average Exercise Price, Ending balance (in Dollars per share)	$ 390	$ 390
Intrinsic value of options (in Dollars)
Weighted Average Remaining Contractual Life (Years)		4 years 6 months
Number of Ending balance		2,250
Weighted Average Exercise Price, Ending balance (in Dollars per share)	$ 390	$ 390
2017 Omnibus Incentive Stock Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of Beginning balance	12,449	19,941
Weighted Average Exercise Price, Beginning balance (in Dollars per share)	$ 229.50	$ 198.60
Number of Granted
Weighted Average Exercise Price, Granted (in Dollars per share)
Number of Exercised		(4,492)
Weighted Average Exercise Price, Exercised (in Dollars per share)
Number of Cancelled
Weighted Average Exercise Price, Cancelled (in Dollars per share)
Number of Forfeited		(3,000)
Weighted Average Exercise Price, Forfeited (in Dollars per share)
Number of Ending balance	12,449	12,449
Weighted Average Exercise Price, Ending balance (in Dollars per share)	$ 229.50	$ 229.50
Intrinsic value of options (in Dollars)
Weighted Average Remaining Contractual Life (Years)	5 years 1 month 6 days	6 years 1 month 6 days
Number of Ending balance	12,449	12,449
Weighted Average Exercise Price, Ending balance (in Dollars per share)	$ 229.50	$ 229.50
Number of Shares modified to options
Weighted Average Exercise Price Shares modified to options (in Dollars per share)

SHAREHOLDERS_ DEFICIT (Details

SHAREHOLDERS’ DEFICIT (Details Narrative) - USD ($)		1 Months Ended	10 Months Ended	12 Months Ended
	Apr. 12, 2022	Oct. 19, 2023	Nov. 09, 2023	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022	Oct. 16, 2023	May 04, 2023	Mar. 31, 2021
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock authorized (in Shares)				500,000,000	500,000,000		500,000,000
Unsold shares (in Shares)				163,393
Converted amount				$ 4,379,239
Converted shares			29,580,392
Company issued shares of common stock				120,943
Preferred stock dividend				$ 1,270,841
Preferred stock dividend shares (in Shares)				916,976
Amount received in ATM				$ 1,655,335
Common stock shares issued (in Shares)				25,000,000
Proceeds from issuance of common stock				$ 3,006,997
Restricted stock shares (in Shares)				2,833,336
Considered performance grants (in Shares)				2,166,664
Stock-based compensation				$ 12,166,680
Deployment Total				$ 23,000,000
Common stock shares issued (in Shares)				32,634,808	1,383,832
Estimated value per share (in Dollars per share)				$ 5
Share-based compensation					$ 9,631,406
Share-based compensation of stock options				$ 8,810	96,833
Accrued Share-based compensation expense				$ 645,209
Non Qualified Stock Options [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Options granted				1,567
Chief Financial Officer [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Share-based compensation					$ 3,125,000
MW Power Contract In Texas [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Restricted shares (in Shares)	500,000
Agora Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Restricted common shares issued (in Shares)						5,000,000
Share issuance percentage						89%
Common stock shares issued (in Shares)					400,000
Service Grants [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Share-based compensation					$ 6,506,406
Unrecognized share-based compensation expense				$ 8,333,320
Service Grants [Member] | Chief Financial Officer [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Share-based compensation					625,000
Performance Grants [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Unrecognized share-based compensation expense				0
Performance Grants [Member] | Chief Financial Officer [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Share-based compensation					$ 2,500,000
Agora Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares purchased (in Shares)									41,671,221
Performance based grants				10,833,320
Share-based compensation				$ 2,351,516
ELOC [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock shares issued (in Shares)				4,461,155
Common stock shares purchase amount				$ 1,396,643
Senior Secured Convertible Notes [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Converted amount		$ 2,630,091
Converted shares		5,194,581
Bit Nile Metaverse [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock authorized (in Shares)							500,000,000
Maximum [Member] | Non Qualified Stock Options [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock price				$ 388.50
Exercise price				$ 167.70
Expected term				6 years 9 months
Discount rate				2.70%
Volatility				91%
Maximum [Member] | Bit Nile Metaverse [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Authorized shares (in Shares)								100,000,000
Minimum [Member] | Non Qualified Stock Options [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock price				$ 62.40
Exercise price				$ 157.50
Expected term				5 years
Discount rate				1.90%
Volatility				60%
Minimum [Member] | Bit Nile Metaverse [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock authorized (in Shares)								3,333,333

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Loss Contingencies [Line Items]
Discount rate	10%
Right of use assets	$ 247,261
Operating lease liabilities	242,213
Minimum [Member]
Loss Contingencies [Line Items]
Purchase aggregating obligations	1,750,000
Maximum [Member]
Loss Contingencies [Line Items]
Purchase aggregating obligations	$ 1,000,000
Guy Care Operating Lease [Member]
Loss Contingencies [Line Items]
Lease commenced date	Dec. 01, 2023
Discount rate	10%
Right of use assets	$ 270,007
Operating lease liabilities	$ 270,007

FAIR VALUE MEASUREMENTS (Detail

FAIR VALUE MEASUREMENTS (Details) - USD ($)	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liabilities gains and losses	$ 24,623,202	$ 19,862,226
Gain (Loss) on Investments		(20,775,215)
Gain loss on Bitcoin		(9,122)
Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liabilities
Investments
Bitcoin
Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liabilities
Investments
Bitcoin
Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liabilities	15,896	19,862,226
Investments	$ 7,219,765	9,224,785
Bitcoin

FAIR VALUE MEASUREMENTS (Deta_2

FAIR VALUE MEASUREMENTS (Details 1) - USD ($)	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Fair Value Disclosures [Abstract]
Beginning balance	$ (10,637,441)
Net change in unrealized (depreciation) appreciation included in earnings		$ 32,924,126
Reclassification from mezzanine equity		(10,096,664)
Recognition of derivative liability at inception on Series B and Series C preferred stock		(53,913,000)
Gain on derivative at inception of amendment		14,365,276
Net change in investment - WTRV		(20,775,215)
Purchases		30,000,000
Sales/conversions to equity		541,666
Issuance - convertible notes with warrants	(4,686,817)
Redemption of derivative liabilities and preferred, net	633,338
Series B and Series C preferred conversion to equity	543,532
Net change in fair value included in earnings	24,623,202
Ending balance	10,475,814	(10,637,441)
Beginning balance	$ (11,272,441)	(4,318,630)
Ending balance		$ (11,272,441)

LEASES (Details)

LEASES (Details) - USD ($)	Mar. 31, 2024	Mar. 31, 2023
Leases [Abstract]
Operating right-of-use assets	$ 247,261
Operating lease liability - current	42,461
Operating lease liability - non-current	$ 199,752

LEASES (Details 1)

LEASES (Details 1) - USD ($)	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Leases [Abstract]
Operating lease cost	$ 30,952
Short-term lease cost	$ 160,157

LEASES (Details 2)

LEASES (Details 2) - USD ($)	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Leases [Abstract]
Operating cash flows from operating leases	$ 36,000
Right-of-use assets obtained in exchange for new operating lease liabilities	$ 270,007
Weighted-average remaining lease term - operating leases	3 years 2 months 12 days
Weighted-average discount rate - operating leases	10%

LEASES (Details 3)

LEASES (Details 3)	Mar. 31, 2024 USD ($)
Leases [Abstract]
2025	$ 65,719
2026	101,257
2027	104,295
2028	17,727
Thereafter
Imputed interest	(46,785)
Total lease liability	$ 242,213

LEASES (Details 4)

LEASES (Details 4) - USD ($)	Mar. 31, 2024	Mar. 31, 2023
Leases [Abstract]
2025	$ 69,598
2026	76,678
2027	85,728
2028	15,257
Right-of-use assets, operating leases	$ 247,261

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - Agora [Member] $ in Thousands	Nov. 13, 2021 USD ($)
Related Party Transaction [Line Items]
Amount raised	$ 7,500
Interest rate	10%

INCOME TAXES (Details)

INCOME TAXES (Details)	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Income Tax Disclosure [Abstract]
Federal income taxes at statutory rate	21%	21%
State income taxes at statutory rate	(4.14%)	2.95%
Permanent differences and one-time adjustments	1.23%	(10.78%)
True-up impact	(16.61%)	(6.31%)
Change in valuation allowance	(1.48%)	(6.83%)
Totals	0%	0.03%

INCOME TAXES (Details 1)

INCOME TAXES (Details 1) - USD ($)	Mar. 31, 2024	Mar. 31, 2023
Deferred tax assets:
Net operating losses	$ 50,041,937	$ 43,516,584
Accrued expenses	309,804	253,377
Stock options	8,917,673	10,348,313
ROU liability	52,066	86,321
Intangibles – other	820,507
Depreciation, fixed asset gain/loss and other	1,173,192	1,412,142
Total deferred tax assets	61,315,179	55,616,737
Deferred tax liabilities:
ROU assets	(53,151)	(84,656)
Total deferred tax assets, net liabilities	61,262,028	55,532,081
Valuation allowance	(61,262,028)	(55,532,081)
Net deferred tax assets/liabilities

INCOME TAXES (Details 2)

INCOME TAXES (Details 2) - USD ($)	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Income Tax Disclosure [Abstract]
Current
Deferred
Total

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative)	12 Months Ended
	Mar. 31, 2024 USD ($)
Foreign Tax Jurisdiction [Member]
Effective Income Tax Rate Reconciliation [Line Items]
Operating loss carryforward	$ 237,427,825
Operating loss carryforward description	Out of the $237,427,825 federal net operating loss carryforward $132,469,245 began to expire on April 1, 2024 and $104,958,580 will have an indefinite life.
State and Local Jurisdiction [Member] | AZERBAIJAN
Effective Income Tax Rate Reconciliation [Line Items]
Operating loss carryforward	$ 120,417
State and Local Jurisdiction [Member] | CANADA
Effective Income Tax Rate Reconciliation [Line Items]
Operating loss carryforward	821,038
State and Local Jurisdiction [Member] | MONTSERRAT
Effective Income Tax Rate Reconciliation [Line Items]
Operating loss carryforward	528,873
State and Local Jurisdiction [Member] | UT [Member]
Effective Income Tax Rate Reconciliation [Line Items]
Operating loss carryforward	$ 2,759,892

SEGMENT INFORMATION (Details)

SEGMENT INFORMATION (Details) - USD ($)		12 Months Ended
		Mar. 31, 2024	Mar. 31, 2023
Segment Reporting Information [Line Items]
BNS revenue		$ 64,350
RiskOn360 revenue		239,839
GuyCare revenue		28,236
Cost of revenue		2,174,054
Gross (loss) income before other expenses		(1,841,629)
Salaries, wages and benefits		3,764,139	1,263,537
Professional fees		1,161,218
Selling, general and administration		26,143,265	4,049,317
Depreciation and amortization		4,403,472	117,151
Total operating expenses		35,472,094
Operating loss		(37,313,723)	(6,387,552)
Other income		11,984,416
Loss from discontinued operations		(9,163,293)
Net Loss		(34,492,600)	(87,361,603)
Segment assets		10,669,093	$ 23,775,517
BNS [Member]
Segment Reporting Information [Line Items]
BNS revenue	[1]	64,350
RiskOn360 revenue	[1]
GuyCare revenue	[1]
Cost of revenue	[1]	114,748
Gross (loss) income before other expenses	[1]	(50,398)
Salaries, wages and benefits	[1]	3,206,957
Professional fees	[1]	1,161,218
Selling, general and administration	[1]	24,997,442
Depreciation and amortization	[1]	4,398,882
Total operating expenses	[1]	33,764,499
Operating loss	[1]	(33,814,897)
Other income	[1]	11,984,416
Loss from discontinued operations	[1]
Net Loss	[1]	(21,830,481)
Segment assets	[1]	7,383,966
Risk On 360 [Member]
Segment Reporting Information [Line Items]
BNS revenue
RiskOn360 revenue		239,839
GuyCare revenue
Cost of revenue		2,058,024
Gross (loss) income before other expenses		(1,818,185)
Salaries, wages and benefits		202,786
Professional fees
Selling, general and administration		969,420
Depreciation and amortization		1,912
Total operating expenses		1,174,118
Operating loss		(2,992,303)
Other income
Loss from discontinued operations
Net Loss		(2,992,303)
Segment assets		2,807,151
Guy Care [Member]
Segment Reporting Information [Line Items]
BNS revenue
RiskOn360 revenue
GuyCare revenue		28,236
Cost of revenue		1,282
Gross (loss) income before other expenses		26,954
Salaries, wages and benefits		354,396
Professional fees
Selling, general and administration		176,403
Depreciation and amortization		2,678
Total operating expenses		533,477
Operating loss		(506,523)
Other income
Loss from discontinued operations
Net Loss		(506,523)
Segment assets		353,002
Discontinued Operations [Member]
Segment Reporting Information [Line Items]
BNS revenue
RiskOn360 revenue
GuyCare revenue
Cost of revenue
Gross (loss) income before other expenses
Salaries, wages and benefits
Professional fees
Selling, general and administration
Depreciation and amortization
Total operating expenses
Operating loss
Other income
Loss from discontinued operations		(9,163,293)
Net Loss		(9,163,293)
Segment assets		$ 124,974
[1]The BNS segment includes expenses allocated from the parent holding company.

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)			1 Months Ended	3 Months Ended
	Jul. 12, 2024	Apr. 05, 2024	May 28, 2024	Jun. 30, 2024	Apr. 19, 2024
Principal amount			$ 165,000
Original issuance discount			$ 15,000
Default fee percentage			2%
Non-cash expense				$ 4,200,000
Licensing fee payable, description	The licensing fee (the “Licensing Fee”) for the License during the MSA Term will be payable as follows: (i) $666,667 within five (5) days of the Execution Date; (ii) $666,667 on the 15th day of each month, starting in August 2024 through December 2024; and (iii) $333,334 on the 15th day of each month, starting in January 2025 through the end of the MSA Term. In addition, the Company has agreed to pay MeetKai a royalty (the “Royalty”) of ten percent (10%) of all Net Income (as defined in the MSA SOW) after the Company’s askROI platform has achieved a cumulative revenue threshold of $4 million. Further, the Company shall reimburse MeetKai 100% of its Operational Costs (as defined in the MSA SOW) for maintaining the front-end and back-end of the Platform under the MSA.
Development fee payable, description	The development fee (the “Development Fee”) for the Interface during the Term will be payable as follows: (i) $166,667 within five (5) days of the Execution Date; (ii) $166,667 on the 15th day of each month, starting in August 2024 through December 2024; and (iii) $83,333 on the 15th day of each month, starting in January 2025 through the end of the term.
Monthly payment	500,000
Officer [Member]
Advance from related party					$ 50,000
Series A Preferred Stock [Member]
Number of common stock issued for dividend payable		31,433