PetVivo (PETV) 10-K 31 Jul 19 2019 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Mar. 31, 2019	Jul. 30, 2019	Sep. 30, 2018
Document And Entity Information
Entity Registrant Name	PetVivo Holdings, Inc.
Entity Central Index Key	0001512922
Document Type	10-K
Document Period End Date	Mar. 31, 2019
Amendment Flag	false
Current Fiscal Year End Date	--03-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filer	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business Flag	true
Entity Emerging Growth Company	false
Entity Ex Transition Period	false
Entity Shell Company	false
Entity Public Float			$ 13,624,010
Entity Common Stock, Shares Outstanding		22,074,667
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2019

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Mar. 31, 2019	Mar. 31, 2018
Current Assets
Cash and cash equivalents	$ 6,460	$ 237,335
Accounts receivable		163
Inventory	12,495	25,554
Employee advance	2,500	2,500
Prepaids	34,327	19,948
Security deposit		10,200
Total Current Assets	55,782	295,700
Property and Equipment:
Property & equipment	149,802	122,682
Less: accumulated depreciation	(112,453)	(104,111)
Total Fixed Assets	37,349	18,571
Other Assets:
Trademark and patents-net	589,817	1,253,510
Security deposit	8,201
Total Other Assets	598,018	1,253,510
Total Assets	691,149	1,567,781
Current Liabilities
Accounts payable & accrued expenses	854,990	767,970
Accrued expenses - related party	576,393	559,884
Notes payable and accrued interest	18,831
Notes payable and accrued interest - related party	85,752	103,279
Total Current Liabilities	1,535,966	1,431,133
Commitments and Contingencies (Note 12)
Stockholders' Equity (Deficit):
Preferred stock, par value $0.001, 20,000,000 shares authorized, issued 0 and 0 shares outstanding at March 31, 2019 and March 31, 2018
Common stock, par value $0.001, 250,000,000 shares authorized, issued 22,074,667 and 18,279,075 shares outstanding at March 31, 2019 and March 31, 2018	22,074	18,279
Common stock to be issued	86,333	608,966
Additional Paid-In Capital	51,552,688	47,257,557
Accumulated Deficit	(52,505,912)	(47,748,154)
Total Stockholders' Equity (Deficit)	(844,817)	136,648
Total Liabilities and Stockholders' Equity (Deficit)	$ 691,149	$ 1,567,781

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Mar. 31, 2019	Mar. 31, 2018
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	20,000,000	20,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	250,000,000	250,000,000
Common stock, shares issued	22,074,667	18,279,075
Common stock, shares outstanding	22,074,667	18,279,075

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Income Statement [Abstract]
Revenues		$ 1,510
Inventory Write-Down	77,936
Total Cost of Sales	77,936
Gross Profit	(77,936)	1,510
Operating Expenses:
Research and Development	200,982	118,940
Intangible Impairment	103,800
Sales and Marketing	38,348
General and Administration:
Depreciation and Amortization	646,921	643,388
Other General and Administrative	3,604,821	1,524,499
Total General and Administration	4,251,742	2,167,887
Total Operating Expenses	4,594,872	2,286,827
Operating Loss	(4,672,808)	(2,285,317)
Other Income (Expense)
Gain on Settlement of Debt		22,000
Interest Expense	(84,950)	(74,021)
Total Other Income (Expense)	(84,950)	(52,021)
Net Loss before taxes	(4,757,758)	(2,337,338)
Income Tax Provision
Net Loss	$ (4,757,758)	$ (2,337,338)
Net Loss Per Share - Basic And Diluted	$ (0.23)	$ (0.14)
Weighted Average Common Shares Outstanding - Basic And Diluted	20,501,997	16,943,892

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Deficit [Member]	Non-controlling Interest [Member]	Common Stock to be Issued [Member]	Total
Balance at Mar. 31, 2017	$ 9,322	$ 30,567,761	$ (45,410,816)	$ 14,303,559	$ 1,349,919	$ 819,745
Balance, shares at Mar. 31, 2017	9,321,306
Common stock issued	$ 1,578	$ 945,614			$ (1,289,919)	$ (342,727)
Common stock issued, shares	1,578,528					8,957,769
Common stock sold	1,620	565,380			310,000	877,000
Common stock sold, shares	$ 1,620,000
Stock-based compensation	$ 271	$ 805,350		$ 32,171	$ 57,000	$ 894,792
Stock-based compensation, shares	271,500
Stock granted for debt conversion	$ 38	13,172			181,966	195,176
Stock granted for debt conversion, shares	37,741
Inducement dividend from warrant exercise		30,000				30,000
Change in ownership in VIE	$ 5,450	14,330,280		(14,335,730)
Change in ownership in VIE, shares	5,450,000
Common stock issued to replace shares to officer						$ 803,385
Common stock issued to replace shares to officer, shares						1,446,093
Common stock issued by officer, shares						27,093
Net loss			(2,337,338)			$ (2,337,338)
Balance at Mar. 31, 2018	$ 18,279	47,257,557	(47,748,154)		608,966	136,648
Balance, shares at Mar. 31, 2018	18,279,075
Common stock issued	$ 1,005	607,961			(608,966)
Common stock issued, shares	1,005,287					1,005,287
Common stock returned		$ (177,600)				$ (177,600)
Common stock returned, shares
Common stock sold	1,111	398,754				399,865
Common stock sold, shares	$ 1,111,026
Stock-based compensation	$ 27	$ 1,556,509			$ 86,333	$ 1,642,869
Stock-based compensation, shares	27,093
Stock granted for debt conversion	$ 849	386,863				387,712
Stock granted for debt conversion, shares	848,801
Common stock issued to replace shares to officer	$ 803	1,445,290				1,446,093
Common stock issued to replace shares to officer, shares	803,385
Common stock issued by officer		77,354				77,354
Common stock issued by officer, shares
Net loss			(4,757,758)			(4,757,758)
Balance at Mar. 31, 2019	$ 22,074	$ 51,552,688	$ (52,505,912)		$ 86,333	$ (844,817)
Balance, shares at Mar. 31, 2019	22,074,667

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
CASH FLOWS FROM OPERATING ACTIVITIES:
Net Loss For The Period	$ (4,757,758)	$ (2,337,338)
Adjustments to Reconcile Net Loss to Net Cash Used in Operating Activities:
Stock-based compensation	1,642,869	862,621
Common stock issued to replace shares given up into escrow	1,446,093
Depreciation and amortization	646,921	643,388
Intangible impairment	103,800
Inventory write-down	77,936
Common stock issued by Officer on behalf of PetVivo	77,354
Beneficial conversion feature	66,248
Interest accrued on Notes Payable - related party	9,201
Interest accrued on Notes Payable	8,593
Write-off of accounts receivable	163
Inducement dividend from warrant exercise		30,000
Gain on debt settlement		(22,000)
Stock compensation adjustment		(342,727)
Stock issued for services		32,171
Common stock returned	(177,600)
Changes in Operating Assets and Liabilities
Increase in inventory	(64,877)	(25,554)
Increase in prepaid expense	(14,379)	(11,358)
Increase in employee advance		(2,500)
Increase in accrued expenses - related party	16,509	473,969
Increase in accounts payable and accrued expense	182,482	124,080
Net Cash Used In Operating Activities	(736,445)	(575,248)
CASH FLOWS FROM INVESTING ACTIVITIES
Decrease (increase) in security deposit and other assets	1,999	(10,200)
Purchase of equipment	(27,119)	(19,179)
Increase in patents and trademarks	(78,687)	(33,540)
Net Cash Used in Investing Activities	(103,807)	(62,919)
CASH FLOWS FROM FINANCING ACTIVITIES
Common stock issued for cash	399,865	877,000
Proceeds from Notes Payable	215,000
Repayments of Notes Payable and accrued interest	(50,482)
Proceeds from Notes Payable - related parties	70,000
Repayments of Notes Payable and accrued interest - related parties	(25,006)	(7,861)
Repayments of loans and line of credit		(19,071)
Net Cash Provided by Financing Activities	609,377	850,068
Net Increase (Decrease) in Cash	(230,875)	211,901
Cash at Beginning of Period	237,335	25,434
Cash at End of Period	6,460	237,335
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Cash Paid During The Year For: Interest	20,181	7,117
Cash Paid During The Year For: Income taxes paid
SUPPLEMENTAL DISCLOSURE OF NON-CASH INVESTING AND FINANCING ACTIVITIES:
Change in variable interest equity		14,335,730
Stock granted for debt conversion	387,712	195,176
Notes Payable interest converted into common stock	4,280
Notes Payable interest converted into common stock - related parties	$ 1,722

Summary of Significant Accounti

Summary of Significant Accounting Policies and Organization	12 Months Ended
	Mar. 31, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Summary of Significant Accounting Policies and Organization	NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION (A) Basis of Presentation PetVivo Holdings, Inc. (the “Company”) was incorporated in Nevada under a former name in 2009 and entered its current business in 2014 through a stock exchange reverse merger with PetVivo, Inc., a Minnesota corporation. This merger resulted in Minnesota PetVivo becoming a wholly-owned subsidiary of the Company. In April 2017, the Company acquired another Minnesota corporation, Gel-Del Technologies, Inc., through a statutory merger, which is also a wholly-owned subsidiary of the Company. The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) and pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). The Company is in the business of distribution of medical devices and biomaterials for the treatment of afflictions and diseases in animals. The Company’s management, development, and other operations are conducted from its headquarter facilities in suburban Minneapolis, Minnesota. (B) Principles of Consolidation The accompanying consolidated financial statements include the accounts of the Company and its two wholly-owned Minnesota corporations. All intercompany accounts have been eliminated upon consolidation. The accounting for the acquisition of Gel-Del Technologies, Inc. began with the Security Exchange Agreement on April 10, 2015 which was uncompleted, and as adjusted for completion pursuant to the Agreement and Plan of Merger effective April 10, 2017 (the “Merger”). To complete the Merger, the Company issued 5,450,000 shares valued at market at $0.40 per share, which equaled $2,180,000; please see Note 11 to the financial statements. (C) Use of Estimates In preparing financial statements in conformity with generally accepted accounting principles, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and revenues and expenses during the reported period. Actual results could differ from those estimates. Significant estimates include estimated useful lives and potential impairment of property and equipment, estimate of fair value of share-based payments and derivative instruments and recorded debt discount, valuation of deferred tax assets and valuation of in-kind contribution of services and interest. (D) Cash and Cash Equivalents The Company considers all highly-liquid, temporary cash investments with an original maturity of three months or less to be cash equivalents. At March 31, 2019, and March 31, 2018 the Company had no cash equivalents. (E) Concentration-Risk The Company maintains its cash with various financial institutions, which at times may exceed federally insured limits. (F) Property & Equipment Property and equipment are recorded at cost. Expenditures for major additions and betterments are capitalized. Maintenance and repairs are charged to operations as incurred. Depreciation is computed by the straight-line method (after taking into account their respective estimated residual values) over the assets estimated useful life of (3) years for equipment, (5) years for automobile, and (7) years for furniture and fixtures. (G) Patents and Trademarks The Company capitalizes direct costs for the maintenance and advancement of their patents and trademarks and amortizes these costs over the lesser of a useful life of 60 months or the life of the patent. We evaluate the recoverability of intangible assets periodically by taking into account events or circumstances that may warrant revised estimates of useful lives or that indicate the asset may be impaired. (H) Loss Per Share Basic loss per share is computed by dividing net loss by weighted average number of shares of common stock outstanding during each period. Diluted loss per share is computed by dividing net loss by the weighted average number of shares of common stock, common stock equivalents and potentially dilutive securities outstanding during the period. The Company has 4,243,236 warrants outstanding as of March 31, 2019 with varying exercise prices ranging from $3.50 to $0.30 per share. The weighted average exercise price for these warrants is $0.50 per share. These warrants are antidilutive and have been excluded from the weighted average number of shares. (I) Revenue Recognition The Company will recognize revenue on arrangements in accordance with FASB ASC No. 606, “Revenue Recognition”. In all cases, revenue is recognized only when the price is fixed and determinable, persuasive evidence of an arrangement exists, the service is performed and collectability of the resulting receivable is reasonably assured. Revenues are expected to consist of Kush product sales to veterinary clinics. (J) Research and Development The Company expenses research and development costs as incurred. (K) Fair Value of Financial Instruments The Company applies the accounting guidance under FASB ASC 820-10, “Fair Value Measurements” The guidance also establishes a fair value hierarchy for measurements of fair value as follows: ● Level 1 - quoted market prices in active markets for identical assets or liabilities. ● Level 2 - inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices in active markets for similar assets or liabilities, quoted prices for identical or similar assets or liabilities in markets that are not active, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. ● Level 3 - unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. The Company’s financial instruments consist of accounts payable, accrued expenses, accrued expenses – related party, notes payable, and notes payable - related party. The carrying amount of the Company’s financial instruments approximates their fair value as of March 31, 2019 and March 31, 2018, due to the short-term nature of these instruments. The Company’s financial instruments consist of accounts receivable, accounts payable, accrued expenses, accrued expenses – related parties, notes payable and accrued interest, and notes payable and accrued interest - related party. The carrying amount of the Company’s financial instruments approximates their fair value as of March 31, 2019 and March 31, 2018, due to the short-term nature of these instruments and the Company’s borrowing rate of interest. In instances where the determination of the fair value measurement is based on inputs from different levels of the fair value hierarchy, the level in the fair value hierarchy within which the entire fair value measurement falls is based on the lowest level input that is significant to the fair value measurement in its entirety. The Company’s assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment, and considers factors specific to the asset or liability. The valuation of the Company’s notes recorded at fair value is determined using Level 3 inputs, which consider (i) time value, (ii) current market and (iii) contractual prices. The Company had no assets and liabilities measured at fair value on a recurring basis at March 31, 2019 and March 31, 2018. (L) Stock-Based Compensation - Non-Employees Equity Instruments Issued to Parties Other Than Employees for Acquiring Goods or Services The Company accounts for equity instruments issued to parties other than employees for acquiring goods or services under guidance of Sub-topic 505-50 of the FASB Accounting Standards Codification (“Sub-topic 505-50”). Pursuant to ASC Section 505-50-30, all transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable. The measurement date used to determine the fair value of the equity instrument issued is the earlier of the date on which the performance is complete or the date on which it is probable that performance will occur. If the Company is a newly formed corporation or shares of the Company are thinly traded the use of share prices established in the Company’s most recent private placement memorandum (“PPM”), or weekly or monthly price observations would generally be more appropriate than the use of daily price observations as such shares could be artificially inflated due to a larger spread between the bid and asked quotes and lack of consistent trading in the market. The fair value of share options and similar instruments is estimated on the date of grant using a Black-Scholes option-pricing valuation model. The ranges of assumptions for inputs are as follows: ● Expected term of share options and similar instruments: Pursuant to Paragraph 718-10-50-2(f)(2)(i) of the FASB Accounting Standards Codification the expected term of share options and similar instruments represents the period of time the options and similar instruments are expected to be outstanding taking into consideration of the contractual term of the instruments and holder’s expected exercise behavior into the fair value (or calculated value) of the instruments. The Company uses historical data to estimate holder’s expected exercise behavior. If the Company is a newly formed corporation or shares of the Company are thinly traded the contractual term of the share options and similar instruments is used as the expected term of share options and similar instruments as the Company does not have sufficient historical exercise data to provide a reasonable basis upon which to estimate expected term. ● Expected volatility of the entity’s shares and the method used to estimate it. Pursuant to ASC Paragraph 718-10-50-2(f)(2)(ii) a thinly-traded or nonpublic entity that uses the calculated value method shall disclose the reasons why it is not practicable for the Company to estimate the expected volatility of its share price, the appropriate industry sector index that it has selected, the reasons for selecting that particular index, and how it has calculated historical volatility using that index. The Company uses the average historical volatility of the comparable companies over the expected contractual life of the share options or similar instruments as its expected volatility. If shares of a company are thinly traded the use of weekly or monthly price observations would generally be more appropriate than the use of daily price observations as the volatility calculation using daily observations for such shares could be artificially inflated due to a larger spread between the bid and asked quotes and lack of consistent trading in the market. ● Expected annual rate of quarterly dividends. An entity that uses a method that employs different dividend rates during the contractual term shall disclose the range of expected dividends used and the weighted-average expected dividends. The expected dividend yield is based on the Company’s current dividend yield as the best estimate of projected dividend yield for periods within the expected term of the share options and similar instruments. ● Risk-free rate(s). An entity that uses a method that employs different risk-free rates shall disclose the range of risk-free rates used. The risk-free interest rate is based on the U.S. Treasury yield curve in effect at the time of grant for periods within the expected term of the share options and similar instruments. Pursuant to Paragraphs 505-50-25-8 and 505-50-25-9, an entity may grant fully vested, non-forfeitable equity instruments that are exercisable by the grantee only after a specified period of time if the terms of the agreement provide for earlier exercisability if the grantee achieves specified performance conditions. Any measured cost of the transaction shall be recognized in the same period(s) and in the same manner as if the entity had paid cash for the goods or services or used cash rebates as a sales discount instead of paying with, or using, the equity instruments. A recognized asset, expense, or sales discount shall not be reversed if a share option and similar instrument that the counterparty has the right to exercise expires unexercised. (M) Income Taxes The Company accounts for income taxes under Accounting Standards Codification (ASC) Topic 740. Deferred tax assets and liabilities are determined based upon differences between financial reporting and tax bases of assets and liabilities and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. A valuation allowance is provided when it is more likely than not that some portion or all of a deferred tax asset will not be realized. As required by ASC Topic 450, the Company recognizes the financial statement benefit of a tax position only after determining that the relevant tax authority would more likely than not sustain the position following an audit. For tax positions meeting the more-likely-than-not threshold, the amount recognized in the financial statements is the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement with the relevant tax authority. At the adoption date, the Company applied ASC Topic 740 to all tax positions for which the statute of limitations remained open. As a result of the implementation of ASC Topic 740, the Company did not recognize any change in the liability for unrecognized tax benefits. The Company is not currently under examination by any federal or state jurisdiction. The Company’s policy is to record tax-related interest and penalties as a component of operating expenses. (N) Inventory Inventories are recorded in accordance with ASC 330 and are stated at the lower of cost or net realizable value. We account for inventories using the first in first out (FIFO) methodology and capitalize costs on a project basis as they occur. The current marketed shelf life of our Kush inventory is 2 years. However, management reserves the right to review and adjust this as appropriate. (O) Recent Accounting Pronouncements The FASB issued ASC 606 as guidance on the recognition of revenue from contracts with customers in May 2014 with amendments in 2015 and 2016. Revenue recognition will depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The guidance also requires disclosures regarding the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers. The guidance permits two methods of adoption: retrospectively to each prior reporting period presented, or retrospectively with the cumulative effect of initially applying the guidance recognized at the date of initial application (the cumulative catch-up transition method). The Company adopted the guidance on April 1, 2018 and applied the cumulative catchup transition method. The transition adjustment was not material. In July 2018, the FASB issued ASU 2018-07, Compensation—Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting, an accounting standard update to improve non-employee share-based payment accounting. The accounting standard update more closely aligns the accounting for employee and non-employee share-based payments. The accounting standards update is effective as of the beginning of 2019 with early adoption permitted. We have elected to adopt this standard as of April 1, 2018, the beginning of our 2019 fiscal year, with the main reason for adoption being comparability between both employee and non-employee share-based payments. The adoption of this standard did not have any material effect on the Company’s financial statements or any component of stockholder’s equity. In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842) to increase transparency and comparability among organizations by recognizing lease assets and lease liabilities on the balance sheet and disclosing key information about leasing arrangements. Topic 842 affects any entity that enters into a lease, with some specified scope exemptions. The guidance in this ASU supersedes Topic 840, Leases. The core principle of Topic 842 is that a lessee should recognize the assets and liabilities that arise from leases. A lessee should recognize in the statement of financial position a liability to make lease payments (the lease liability) and a right-of-use (“ROU”) asset representing its right to use the underlying asset for the lease term. For public companies, the amendments in this ASU are effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. The Company expects to recognize ROU assets and related obligations upon adoption of ASU 2016-02. The Company does not expect the adoption on this new standard to have any material effect upon the financial statements. At June 30, 2019, the Company expects to realize an operating lease right-of-use asset and a corresponding, equal and offsetting operating lease liability valued at approximately $96,801. All other newly issued accounting pronouncements but not yet effective have been deemed either immaterial or not applicable. P) Reclassification As of March 31, 2019, the Company reclassified transactions relating to the fiscal years ended March 31, 2018 to conform to March 31, 2019 that are included in the statement of equity for presentation purposes as well as expense categories. The purpose of this reclassification within the statement of equity are included to summarize the activity that took place during the fiscal year for presentation purposes as well as changes in expense categories to separate out depreciation and amortization from other general and administrative expenses.

Inventory

Inventory	12 Months Ended
	Mar. 31, 2019
Inventory Disclosure [Abstract]
Inventory	NOTE 2 – INVENTORY On November 1, 2018 the Company and its independent contract quality control organization discovered a possible contamination in vials produced from lots #1, #2 and #3 of three separate lots that were included in inventory. No vials derived from lots #2 and #3 have been distributed to customers. No evidence of contamination of vials distributed from lot #1 has been identified to date. No adverse events arising from use of product from lot #1 have been reported to the Company. The identified lots and vials were produced by the Company’s former third-party contract manufacturer. On November 5, 2018 we issued a formal Notice of Product Quarantine and Product Monitoring Period whereby we asked for any unused vials to be quarantined while the Company’s scientific team and third-party contract testing organization coordinated and performed testing on lots #1 and #2, and analyzed the events leading to this situation. A reserve of approximately $78,000 in inventory has been taken in relation to this event due to the lack of sales when product was available leading to substantial doubt in the Company’s ability to obtain material sales if the product gets cleared for release, the amount of time it has taken the Company to analyze whether release of product is appropriate leaving little time before the product’s expiration date arrives, and the level of uncertainty as it relates to how pervasive any unidentified contamination may be in existing units of Kush in lots #1 and #2. Approximately $10,000 in inventory has been written off in relation to additional third-party product testing of lot #1 and approximately $5,000 in relation to lot #2. We also wrote-down the entirety of lot #3 in the amount of $5,166, which was a work-in-process when contamination was discovered. The $12,495 of Total Inventory is broken out as follows: March 31, 2019 Finished Goods $ 77,936 Reserve for Obsolete Inventory (77,936 ) Work in Process -0- Manufacturing Supplies 3,127 Raw Materials 9,368 Total Inventory $ 12,495

Property and Equipment

Property and Equipment	12 Months Ended
	Mar. 31, 2019
Property and Equipment:
Property and Equipment	NOTE 3 – PROPERTY AND EQUIPMENT The components of property and equipment were as follows: As of March 31 2019 2018 Leasehold improvements $ 4,602 $ 4,602 Furniture and office equipment 10,130 5,278 Production equipment 108,882 78,397 R&D equipment 26,188 34,405 Total, at cost 149,802 122,682 Accumulated depreciation (112,453 ) (104,111 ) Total, net $ 37,349 $ 18,571 During fiscal years 2019 and 2018, depreciation expense was $8,342 and $1,117, respectively.

Intangible Assets

Intangible Assets	12 Months Ended
	Mar. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	NOTE 4 – INTANGIBLE ASSETS The components of intangible assets, all of which are finite-lived, were as follows: As of March 31 2019 2018 Patents $ 3,820,374 $ 3,845,847 Trademarks 22,829 22,469 Total, at cost 3,843,203 3,868,316 Accumulated Amortization (3,253,386 ) (2,614,806 ) Total, net $ 589,817 $ 1,253,510 During fiscal years 2019 and 2018, amortization expense was $638,579 and $642,271, respectively. The Company performed an annual intangible impairment analysis as of March 31, 2019 and concluded that approximately $104,000 in patents needed to be impaired. We conducted this analysis pursuant to ASC 350 and ASC 360.

Related Party Notes Payable

Related Party Notes Payable	12 Months Ended
	Mar. 31, 2019
Related Party Transactions [Abstract]
Related Party Notes Payable	NOTE 5 - RELATED PARTY NOTES PAYABLE At March 31, 2019, the Company is obligated for a related party note payable and accrued interest in the total amount of $85,752; the maturity date of this note is April 30, 2020. The related party note payable terms are accrual of interest at eight percent annually with payments of $3,100 per month, which are applied to interest first, then principal. The terms also include a stipulation that if the Company receives additional financing during any 24-month period from the date of the note in the amount greater than $3,500,000, the Company will immediately pay the officer the principal amount of the note along with all interest due. During the year ended March 31, 2019, the Company entered into bridge note agreements with related parties totaling $70,000 in principal. Upon entering into these bridge note agreements, the note-holders were issued one warrant for every $2.00 in principal loaned to the Company. These warrants were exercisable at $1.00 for a term of three years and vested immediately. Pursuant to ASC 470 the relative fair value of the warrants attributable to a discount on the debt was $15,677. The note terms dictate 12% simple interest, compounding daily based on a 365-day year, paid out 6 months from the date of the note along with the principal amount loaned to the Company; these notes were to mature in calendar Q1 of 2019. The entire $70,000 in principal and $1,722 in accrued interest was converted into 239,073 shares of common stock at a rate of $.30 per share pursuant to bridge note conversion agreements in December of 2018. An additional $13,333 in equity issuance expense was recognized due to a beneficial conversion feature whereby $20,000 of the $70,000 in principal was converted at $.30 per share when the stock price on the date of the conversion agreement was $.50 per share. Also, pursuant to the bridge note conversion agreements, for every $2.00 in outstanding balance converted into equity the note-holder received one warrant exercisable at $.30 per share through December 31, 2018; 35,861 of these warrants were issued. The entire balance remaining in debt discount of $15,677 was charged to interest expense upon conversion of these notes. At March 31, 2018, the Company was obligated for related party notes payable and accrued interest in the total amount of $103,279. As of March 31, 2018, monthly payments were $1,000 per month, which increased to $3,100 when the Company reached total financing of $1,400,000 within a 24-month period subsequent to the note amendment’s inception; this occurred during the year ended March 31, 2019.

Notes Payable

Notes Payable	12 Months Ended
	Mar. 31, 2019
Debt Disclosure [Abstract]
Notes Payable	NOTE 6 – NOTES PAYABLE At March 31, 2019 the Company is obligated for one note payable and accrued interest in the total amount of $18,831 and $-0-, respectively. The note terms dictate 12% simple interest, compounding daily based on a 365-day year, paid out 6 months from the date of the note and the issuance of a detachable warrant for purchase of half of the principal amount in shares exercisable at $1.00 per share for a 3-year term. All debt discount associated with the warrants issued in conjunction with this note was charged to interest expense as of the maturity date of the note in February of 2019. Upon maturity of the note we entered into a note amendment whereby instead of paying out the entire outstanding balance of principal and interest, we were to pay an initial installment of $5,000 and then monthly payments of $3,000 until the amended maturity date of September 30, 2019, at which time the entire outstanding balance will be paid. During the year ended March 31, 2019 the Company entered into bridge note agreements with several bridge note holders in the principal amount of $215,000. There were 107,500 detachable warrants issued in conjunction with bridge notes entered into in the year ending March 31, 2019. Pursuant to ASC 470 the relative fair value of the warrants attributable to a discount on the debt is $49,880; this amount was amortized to interest expense on a straight-line basis over the term of the loans. During the year ended March 31, 2019 and pursuant to bridge note conversion agreements, $150,000 in principal and $4,280 in accrued interest was converted into 514,264 shares of common stock at a rate of $.30 per share. Pursuant to the conversion of the notes, each note-holder who converted their note(s) received a warrant for purchase of half of the outstanding balance in shares exercisable at $.30 per share through December 31, 2018; 77,140 of these warrants were issued. An additional $33,822 in equity issuance expense was recognized due to a beneficial conversion feature whereby $50,734 in principal and interest was converted at $.30 per share when the stock price on the date of the conversion agreement was $.50 per share. During the year ended March 31, 2019, $46,169 in principal was repaid, and $4,313 in accrued interest was paid out. Each of the warrants issued pursuant to conversion of these notes, if exercised, qualified for 1 additional share of common stock transferred from a founder of the Company for every 3 shares received through exercising of these warrants; 33,351 shares were transferred to these note-holders by a founder. During the year ended March 31, 2019 the entire total of $49,880 in debt discount has been relieved to interest expense due to amortization and the conversions. At March 31, 2018 the Company had no outstanding notes payable. During the year ended March 31, 2018 the Company repaid $45,088 in a bank credit line, while the remainder of $18,333 was forgiven. During the year ended March 31, 2018 the Company repaid $16,524 in credit card debt, while the remainder of $3,667 was forgiven. During the year ended March 31, 2018 the Company converted $66,230 in principal and accrued interest of a note payable into 96,614 shares of common stock at a rate of $.70 per share. During the year ended March 31, 2018 the Company converted $13,209 in principal and accrued interest of two notes payable into 37,740 shares of common stock at a rate of $.35 per share.

Accounts Payable and Accrued Ex

Accounts Payable and Accrued Expenses	12 Months Ended
	Mar. 31, 2019
Payables and Accruals [Abstract]
Accounts Payable and Accrued Expenses	NOTE 7 – ACCOUNTS PAYABLE AND ACCRUED EXPENSES At March 31, 2019, the Company is obligated to pay $854,990 in accounts payable and accrued expenses. Of the total, $524,273 is made up of accounts payable, while the $330,717 in accrued expenses is made up of past employee’s accrued salaries and related payroll taxes payable. The Company has not paid the related payroll taxes, consisting primarily of Social Security and Medicare taxes. As a result, the Company has established an accrued liability for the unpaid salaries, along with related taxes of approximately $58,124 and $-0- at March 31, 2019 and 2018, respectively. At March 31, 2018, the Company was obligated to pay $767,970 in accounts payable and accrued expenses. Of the total, $526,001 was made up of accounts payable, while $241,969 was made up of past employee’s accrued salaries.

Accrued Expenses - Related Part

Accrued Expenses - Related Party	12 Months Ended
	Mar. 31, 2019
Payables and Accruals [Abstract]
Accrued Expenses - Related Party	NOTE 8 – ACCRUED EXPENSES – RELATED PARTY At March 31, 2019, the Company is obligated to pay $576,393 in accrued expenses due to related parties. Of the total, $89,186 is made up of accounts payable, while $487,207 is made up of accrued salaries and payroll taxes payable. At March 31, 2018, the Company was obligated to pay $559,884 in accrued expenses due to related parties. Of the total, $89,820 was made up of accounts payable, while $470,064 was made up of accrued salaries.

Going Concern

Going Concern	12 Months Ended
	Mar. 31, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Going Concern	NOTE 9 - GOING CONCERN The accompanying financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America, which contemplate continuation of the Company as a going concern. The Company incurred net losses of $4,757,758 for the year ended March 31, 2019 and had net cash used in operating activities of $736,445 for the same period. Additionally, the Company has an accumulated deficit of $52,505,912 at March 31, 2019. These conditions raise substantial doubt about the Company’s ability to continue as a going concern for a period of at least twelve months after the date of issuance on these financial statements. In view of these matters, the Company’s ability to continue as a going concern is dependent upon the Company’s ability to achieve a level of profitability and/or to obtain adequate financing through the issuance of debt or equity in order to finance its operations. Management intends to raise additional funds either through a private placement or public offering of its equity securities. Management believes that the actions presently being taken to further implement its business plan will enable the Company to continue as a going concern. While the Company believes in its viability to raise additional funds, there can be no assurances to that effect. The ability of the Company to continue as a going concern is dependent upon the Company’s ability to further implement its business plan and raise additional funds. These financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

Common Stock and Warrants

Common Stock and Warrants	12 Months Ended
	Mar. 31, 2019
Equity [Abstract]
Common Stock and Warrants	NOTE 10 – COMMON STOCK AND WARRANTS During the fiscal year ended March 31, 2018 the Company issued 8,957,769 shares of common stock. Equity transactions including common stock and warrants for purchase of the Company’s common stock during the fiscal year ended March 31, 2018 are as follows: Common Stock Issued The Company issued a total of 1,578,528 shares of common stock pursuant to agreements entered into in previous fiscal years. 1,418,528 shares were issued to executive officers to satisfy accrued salaries of $867,192 and 160,000 shares valued at $80,000 were issued to an officer for service provided. Originally, pursuant to salary settlements entered into as of January 20, 2017, the Company planned to issue 2,100,128 shares for settlement of $1,209,919 in accrued salaries; this was made up of 2,600,128 shares granted and adjusted for (500,000) shares (“Escrow Shares”) that John Lai gave up into an escrow that he did not satisfy the conditions of and therefore the issuance of accrued salary settlement shares was netted with the shares he gave up into escrow, which were released to him. However, on June 26, 2017, the Company entered into an accrued salary settlement amendment whereby the original $1,209,919 in accrued salary settlements was adjusted to $867,192, resulting in an adjustment of ($342,727). The amended settlements’ amount was in consideration of issuance of 1,368,220 shares; this was made up of 1,868,220 shares and adjusted for the (500,000) Escrow Shares described in this section Common Stock Issued section above. Pursuant to the accrued salary settlement amendment, John Lai is to return 50,308 shares of common stock as follows: (500,000) Escrow Shares, 449,692 shares granted pursuant to the accrued salary settlement amendment. The Company also issued 160,000 shares to Wesley Hayne in consideration of his service as the former Chief Revenue Officer; this stock was valued at $.50 per share which was the market price on the date of the grant, March 1, 2017, and led to $80,000 in expense recorded on that date. Common Stock Sold The Company granted a total of 1,930,000 shares pursuant to warrant exercises and subscription agreements. 1,620,000 shares were issued to accredited investors for cash of $567,000; 250,000 shares were granted but not issued during the fiscal year ended March 31, 2018 to an accredited investor for cash of $250,000; 60,000 shares were granted but not issued during the fiscal year ended March 31, 2018 to an accredited investor for cash of $60,000. Stock-Based Compensation The Company issued 271,500 shares valued at $134,825 to third parties for their legal, marketing, and management consulting services incurred during the fiscal year ended March 31, 2018. The Company granted but did not issue 10,000 shares valued at $15,000 to a third party for their services for management consulting. The Company granted but did not issue 200,000 shares valued at $42,000 to the former CEO, Wesley Hayne, during the fiscal year ended March 31, 2018 pursuant to his service as the former CEO. The Company also recognized $300,796 in expense related to warrant vesting that occurred during the fiscal year ended March 31, 2018 as follows: i) $35,714 in expense related to warrants issued pursuant to a conversion of a convertible note payable and accrued interest in the total amount of $22,786; ii) $8,251 in expense related to warrants issued pursuant to services provided by our patent attorney; iii) $68,000 in expense related to vesting of warrants issued to employees; iv) $60,987 in expense related to vesting of warrants issued to directors; v) $74,961 in expense related to vesting of warrants issued to officers; vi) $51,000 in expense related to vesting of warrants issued to advisors. During the fiscal year ended March 31, 2018 John Lai, the Company’s President, entered into an escrow agreement with Wesley Hayne, the Company’s former CEO, whereby John escrowed 1,250,000 shares of common stock valued at $.296 to be issued to Wesley pursuant to the escrow agreement’s terms. Since the Company received benefit for the services that John paid for in stock, the Company recognized expense with an offset to additional paid in capital in the amount of $370,000 for this transaction. Stock Granted for Debt Conversion During the fiscal year ended March 31, 2018 the Company i) granted 37,741 shares of common stock pursuant to conversions of convertible notes in the total amount of $13,210; ii) granted but didn’t issue 425,287 shares of common stock pursuant to the conversion of two bridge notes with a total outstanding balance in principal and accrued interest of $181,966 Inducement Dividend from Warrant Exercise During the fiscal year ended March 31, 2018 the Company induced one warrant holder into exercising their warrant to purchase 60,000 share of common stock by reducing the strike price from $1.50 per share to $1.00 per share; this resulted in $30,000 recorded to additional paid in capital. Change in Ownership of Variable Interest Entity (“VIE”) The Company granted and issued 5,450,000 shares valued at $0.40/share to shareholders of Gel-Del on a pro rata basis incident to our Gel-Del merger (See Note 11) for a total purchase price of $2,180,000. Equity transactions including common stock and warrants for purchase of the Company’s common stock during the fiscal year ended March 31, 2019 are as follows: Common Stock Issued The Company issued a total of 1,005,287 shares of common stock during the fiscal year ended March 31, 2019 pursuant to agreements entered into in previous years as follows: i) 425,287 shares pursuant to conversions of $181,966 in debt; $66,230 was converted into 94,614 shares at $.70 per share and $115,736 was converted into 330,673 shares at $.35 per share; ii) 310,000 shares pursuant to subscription agreements for $310,000 in cash; iii) 60,000 shares pursuant to a warrant exercise agreement for $60,000 in cash; iv) 10,000 shares valued at $1.50 per share to a service provider for management consulting services rendered in the amount of $15,000; v) 200,000 shares valued based on the stock price on the date of the issuance on June 7, 2017 at $.21 per share for total consideration of $42,000 to the Company’s former CEO, Wesley Hayne, for serving in that capacity. Common Stock Returned During the fiscal year ended March 31, 2018 the Company recognized $370,000 in expense for 1,250,000 shares valued at $.296 per share that were escrowed from John Lai to Wesley Hayne, both of which were our officers during that time. Pursuant to this escrow agreement Wesley Hayne vested and received 650,000 shares. During the fiscal year ended March 31, 2019 600,000 of these shares were returned to the Company’s treasury and a reduction of expense and corresponding reduction of additional paid in capital was recorded in the amount of ($177,600), which was based on the $.296 share price at the time of original valuation. Common Stock Sold During the fiscal year ended March 31, 2019, the Company i) issued 332,786 shares of common stock to several accredited investors in consideration of $166,393 in cash pursuant to warrant exercises; ii) issued 778,240 shares of common stock to several accredited investors in consideration of $233,472 in cash pursuant to discounted warrant exercise agreements whereby the company offered all warrant holders the option to exercise their warrants at $.30 per share and they would receive 1 share for every 3 shares received pursuant to the discounted warrant exercise agreement from John Lai, the President of the Company. Stock-Based Compensation Granted During the fiscal year ended March 31, 2019, the Company issued 27,093 shares of common stock to two service providers as follows: i) 2,093 shares of common stock valued at $2,700 for website services; ii) 25,000 shares of common stock valued at $24,750 for marketing services. Also, stock-based compensation expense was recognized pursuant to several warrants’ vesting periods in the amount of $1,449,348 as follows: i) $99,882 in expense pursuant to vesting of warrants granted to service providers; ii) $258,031 in expense pursuant to vesting of warrants granted to advisors; iii) $780,181 in expense pursuant to vesting of warrants granted to directors; iv) $161,750 in expense pursuant to vesting of warrants granted to employees; v) $149,505 in expense pursuant to vesting of warrants granted to officers. There were also several warrants granted in conjunction with bridge notes that were entered into during the fiscal year ended March 31, 2019 that led to recognition of $14,181 in stock-based compensation expense. Also, warrants granted in conjunction with these bridge notes led to the setup and subsequent amortization of a debt discount to interest expense in the amount of $65,557 with the offset recorded in additional paid in capital. Finally, pursuant to a manufacturing and production agreement with CytoMedical Design Group (“CMDG”) the Company has granted but not issued CMDG 86,333 shares of common stock valued at $86,333 which has been recorded to general and administrative expense with an offset to stock to be issued. Stock Granted for Debt Conversion During the fiscal year ended March 31, 2019 the Company issued 95,462 shares of common stock to a third party to convert their accounts payable in the amount of $95,462. We also issued 753,339 shares of common stock pursuant to conversions of bridge notes with principal and accrued interest in the total amount of $226,002; some of these conversions took place on a date when the stock price was publicly-quoted at a price higher than that of the conversion price, which led to expense recognized due to these beneficial conversion features with an offset to additional paid in capital in the amount of $66,248. Common Stock Issued to Replace Shares to Officer During the fiscal year ended March 31, 2019, the Company issued 803,385 shares of common stock valued at $1,446,093 to John Lai, the Company’s President, to replace shares he had previously given up as follows: i) 324,723 shares of common stock valued at $584,501; these shares were issued to replace 324,723 shares given to a third party by John Lai in order to secure funding in 2015; this transaction is included in Common stock issued to replace shares to officer on the statement of equity; ii) 478,662 shares of common stock valued at $861,592; these shares were issued to virtually restore 500,000 shares of common stock John lost to escrow pursuant to its terms. Common Stock Issued by Officer During the fiscal year ended March 31, 2019, the Company recognized $77,354 in stock-based compensation expense with an offset to additional paid in capital pursuant to stock transfer agreements whereby John Lai transferred 1 share for every three shares warrant holders received pursuant to their discounted warrant exercises entered into in December of 2018 during our discounted warrant exercise offering.; this is explained more in the below section titled Warrant Grants. Warrant Grants During the fiscal year ended March 31, 2019 the Company granted warrants to purchase a total of 1,980,531 shares of common stock including: i) warrants for 80,000 shares to two advisory board members for service, vested semi-annually over two years, and exercisable over a five-year term at $1.00/share and valued at $70,434; ii) warrants for 230,000 shares to John Carruth, the Company’s Acting CFO, in consideration of his employment, vested quarterly over two years, with a strike price of $.30 per share and exercisable over a five-year term and valued at $69,072; iii) warrants for 30,000 shares to a lawyer for general legal counsel, fully-vested and exercisable over a five-year term at $1.00/share valued at $52,818; iv) warrants for 60,000 shares to various information technology service providers for IT services, vested as billed, exercisable over a five-year term, which are valued as earned and have not yet been earned; v) warrants for 300,000 shares to three new Directors in consideration of their service, vested quarterly over two years, and exercisable over a five-year term at $1.00/share and valued at $259,920; vi) warrants for 142,500 shares to several note holders pursuant to their bridge note agreements, vested immediately, and exercisable over a three-year term at $1.00/share and valued at $85,218; vii) warrants for 113,031 shares to several note holders pursuant to their conversion of notes into equity, vested immediately, exercisable through December 31, 2018 at $.30/share and valued at $11,170; viii) warrants for 1,025,000 shares to several board members, valued at $561,910, vested immediately, for a term of ten years with a strike price of $.30/share and a one-time protection against a reverse split whereby the strike price will not be adjusted upon combination of outstanding shares of stock, as follows: i) Sheryll Grisewood 187,500 ii) David Merrill 187,500 iii) John Dolan 187,500 iv) David Deming 93,750 v) Peter Vezmar 93,750 vi) Joseph Jasper 93,750 vii) Robert Rudelius 87,500 viii) David Masters 46,875 ix) Randall Meyer 46,875 Also, during the year ended March 31, 2019 the Company reduced the strike price of 587,500 warrants for members of the board of directors to $.30 per share. They also reduced the strike price of 80,000 warrants to $.30 per share issued to John Carruth, the Acting CFO. Pursuant to ASC 718-20-35-3 the Company did not realize any additional expense associated with these reductions in strike price, as the change in fair value of these instruments was not in excess of the original instrument. During the fiscal year ended March 31, 2019 the Company cancelled previous grants of warrants to purchase 100,000 shares of common stock including: i) warrants for 60,000 shares from a service provider due to the termination of a contract pursuant to its terms that were valued at $102,000; ii) warrants for 40,000 shares from a former advisory board member due to the termination of a contract that were valued at $68,000. During December 2018 the Company offered its warrant-holders the option to exercise their warrants at a discounted rate of $.30 per share if exercised within 15 days of the offer date. Pursuant to this discounted warrant exercise agreement (“DWEA”), warrant-holders were entitled to 1 share issued by way of stock transfer from a founder of the Company for every 3 shares received pursuant to the DWEA. Several warrant-holders entered into such agreements whereby they received 678,187 shares of newly-issued common stock and 226,062 shares of common stock from John Lai, a founder of the Company, in exchange for $203,456 in cash. During December 2018, the Company offered its note-holders the option to convert their notes and receive 1 warrant for every $2.00 in outstanding balance of principal and interest converted. There were 113,031 of these warrants issued; 12,977 expired on December 31, 2018 and the remaining 100,054 were exercised in exchange for $30,016 in cash. Pursuant to these exercised warrants, each warrant-holder received 1 share of common stock from a founder, John Lai; the total number of shares transferred by John Lai to these warrant-holders was 33,351 shares, which were valued at $11,759. During the fiscal year ended March 31, 2018 the Company granted warrants to purchase a total of 3,413,459 shares of common stock including: i) warrants for 353,459 shares to lenders converting outstanding debt to common stock, fully vested, and exercisable over a three-year term at $0.50/share; ii) warrants for 340,000 shares to various service providers for operational consulting and professional advisory services, fully vested, and exercisable over a five-year term at $1.00/share valued at $238,000; iii) warrants for 60,000 shares to a law firm for patent services, vested and valued when billed, and exercisable over a three-year term at $1.00/share; iv) warrants for 110,000 shares to key employees as incentive grants, fully vested, and exercisable over a five-year term at $1.00/share valued at $187,000; v) warrants for 1,500,000 shares to accredited investors who purchased units at $.35/unit in a private placement that were comprised of 1 share of common stock and 1 warrant for purchase of common stock, fully vested, and exercisable over a three-year term at $0.50/share; vi) warrants with five-year terms for 300,000 shares to three independent directors (100,000 apiece) for their agreements to become a member of the Board of Directors, vesting quarterly over a two-year period, with 200,000 shares exercisable at $0.35/share and 100,000 shares exercisable at $1.00/share, which were valued at $263,260; and vii) warrants for 750,000 shares to the President of the Company for past management services, vesting semi-annually over a two-year period, and each vested tranche is exercisable at $0.30/share for a two-year term from its vesting date; this grant was valued at $224,886. A summary of warrant activity for fiscal years ending March 31, 2018 and 2019 is as follows: Number of Warrants Weighted- Warrants Exercisable Weighted- Outstanding, March 31, 2017 133,250 2.00 133,250 2.00 Granted 3,413,459 .54 Exercised 60,000 1.50 Outstanding, March 31, 2018 3,486,709 .59 2,433,601 .57 Granted 1,980,531 .41 Exercised 1,111,027 .36 Expired 12,977 .30 Canceled 100,000 1.00 Outstanding, March 31, 2019 4,243,236 .50 3,372,261 .49 At March 31, 2019, the range of warrant prices for shares under warrants and the weighted-average remaining contractual life is as follows: Warrants Outstanding Warrants Exercisable Range of Warrant Number of Warrants Weighted- Weighted- (Years) Number of Warrants Weighted- .30-.50 3,552,486 .35 1.24 2,949,986 .37 .51-1.00 577,500 1.00 6.48 327,500 1.00 1.01-3.50 113,250 2.35 2.19 94,775 2.52 Total 4,243,236 .50 4.35 3,372,261 .49 It is expected that the Company will recognize expense after March 31, 2019 related to warrants issued, outstanding, and valued using the Black Scholes pricing model as of March 31, 2019 in the amount of approximately $495,000. The Company granted warrants during the fiscal years ended March 31, 2018 and 2019 based on the following ranges: Fiscal Year Ended March 31, 2019 2018 Stock price on valuation date $.24 - $1.80 $.30 - $1.70 Exercise price $.30 - $1.50 $.30 - $1.00 Term (years) .003 - 10 2 - 5 Weighted-average volatility* 238 % 584 % Risk-free rate 1.4% - 2.4 % 1.0% - 1.4 % *Weighted-average volatility disclosed as opposed to a range The fair value of each warrant award is estimated on the date of grant using a Black-Scholes valuation model that uses the assumptions noted in the table below. Because the Black-Scholes valuation model incorporates ranges of assumptions for inputs, those ranges are disclosed in the table below. Implied volatilities are based on historical volatility of the Company’s stock. No reserve is taken for warrants granted that we estimate will not vest as there is not enough historical data to come to a reasonable estimation of the same. The risk-free rate for periods within the contractual lives of the warrants is based on the 13-week U.S. Treasury bill rates in effect at the time of grants. For the years ended March 31, 2019 and 2018, the total stock-based compensation on all instruments was $2,988,716 and $552,065, respectively.

Merger Agreement with Gel-Del

Merger Agreement with Gel-Del	12 Months Ended
	Mar. 31, 2019
Merger Agreement With Gel-del
Merger Agreement with Gel-Del	NOTE 11 – MERGER AGREEMENT WITH GEL-DEL On November 21, 2014, the respective Boards of Directors and executive officers of our Company and of Gel-Del Technologies, Inc., a Minnesota corporation (“Gel-Del”), entered into and agreed to a merger between our company and Gel-Del, subject to approval by our shareholders and the shareholders of Gel-Del. Approval of our shareholders of this initial merger was obtained by us on April 10, 2015 through a Written Consent pursuant to Nevada corporate statutes, and approval of Gel-Del shareholders was obtained through a meeting of its shareholders duly held on March 25, 2015 pursuant to Minnesota corporate statutes. Concurrent with obtaining full shareholder approval, we also appointed the directors of Gel-Del as directors of our company. We then controlled Gel-Del, combined all Gel-Del operations with ours, and became responsible to provide future funding for Gel-Del. Accordingly, we concluded that Gel-Del was a VIE entity for which we were the primary beneficiary and that for accounting purposes, we would consolidate our financial statements with those of Gel-Del. As required by US GAAP accounting, our initial consolidation of this VIE was accounted for similar to a business combination with the assets and liabilities of Gel-Del stated at their fair value. In light of the pending merger, we determined the fair value of Gel-Del based on the agreed consideration of 4,150,000 common shares using the $4.02 per share trading price of our common stock at April 10, 2015. The assets of Gel-Del equaled $295,716 and its liabilities were $2,295,462 for a difference of $1,999,746 that resulted in a total purchase consideration of $18,978,462. We allocated $13,407,693 to goodwill and $5,570,769 to patents and trademarks. We recorded a non-controlling interest of $16,683,000. We were unable to consummate the initial merger agreement with Gel-Del due primarily to a substantial public market decline in the trading value of our common stock. In order to complete our Gel-Del merger, in early 2017 we agreed to provide Gel-Del an additional 31.3% of our common shares than was provided for in the initial merger agreement. Accordingly, pursuant to an Agreement of Merger dated March 20, 2017, our management and Gel-Del management revised the structure and terms of the Gel-Del merger to provide for the issuance of these additional shares to Gel-Del and to effect the transaction through a statutory triangular merger. The revised merger was then completed under Minnesota Statutes whereby Gel-Del and a wholly-owned subsidiary of ours (which was incorporated in Minnesota expressly for this transaction) completed this triangular merger (the “Merger”). Pursuant to the Merger, Gel-Del was the surviving entity and concurrently became our wholly-owned subsidiary, resulting in our obtaining full ownership of Gel-Del. Our primary reason to effect the Merger was to obtain 100% ownership and control of Gel-Del and its patented bioscience technology, including ownership of Gel-Del’s Cosmeta subsidiary. The effective date for the Merger was April 10, 2017 when the Merger was filed officially with the Secretary of State of Minnesota. Pursuant to the Merger, we issued a total of 5,450,000 shares of our common stock pro rata to the pre-merger shareholders of Gel-Del, resulting in each outstanding common share of Gel-Del being converted into 0.798 common share of our Company; Gel-Del did not have any outstanding options, warrants, convertible debt, or other rights convertible into equity. The 5,450,000 shares represented approximately 30% of our total post-merger outstanding common shares and were valued at the closing price of our common shares on the effective date of the Merger of $0.40 per share, resulting in total consideration of $2,180,000. Incident to completion of the Merger, we recorded an impairment loss of approximately $14,700,000 including $13,407,693 in goodwill and approximately $1,292,307 in patents and trademarks, in order to account for the decline in our initial valuation of Gel-Del. In accordance with authoritative guidance, the non-controlling interest associated with Gel-Del was reclassified to additional paid-in capital, including the difference between the non-controlling interest and the consideration paid.

Lease and Commitments

Lease and Commitments	12 Months Ended
	Mar. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
Lease and Commitments	NOTE 12 – LEASE AND COMMITMENTS During the three months ended March 31, 2018 the Company entered into a lease with a 90-day notice clause for 500 square feet of manufacturing and office space in Rochester, MN. On July 2 nd The Company entered into an eighty-four-month lease for 3,577 square feet of newly constructed office, laboratory and warehouse space located in Edina, Minnesota on May 3, 2017. The base rent is $2,078 per month and the Company is responsible for its proportional share of common space expenses, property taxes, and building insurance. Future minimum rental commitments are as follows: Year Ended March 31, 2020 $ 24,932 2021 24,932 2022 24,932 2023 24,932 2024 8,311 Total $ 108,039 During the years ended March 31, 2019 and 2018 the Company had $69,758 and $22,172, respectively in total lease expenses. Pursuant to a lease wherein our subsidiary, Gel-Del Technologies, Inc. was the lessee until the lease’s termination in 2017, the Company owes approximately $330,000 to the lessor as of the balance sheet date; this amount is included in accounts payable.

Income Taxes

Income Taxes	12 Months Ended
	Mar. 31, 2019
Income Tax Disclosure [Abstract]
Income Taxes	NOTE 13 – INCOME TAXES The following table presents the net deferred tax assets as of March 31, 2019 and 2018: 2019 2018 Net operating loss carryforwards: Federal $ (3,801,404 ) $ (2,897,981 ) State (1,773,989 ) (1,352,391 ) Total net operating loss carryforwards (5,575,393 ) (4,250,372 ) Total deferred tax assets (5,575,393 ) (4,250,372 ) Valuation allowance 5,575,393 4,250,372 Net deferred tax assets $ – $ – Current income taxes are based upon the year’s income taxable for federal and state tax reporting purposes. Deferred income taxes (benefits) are provided for certain income and expenses, which are recognized in different periods for tax and financial reporting purposes. Deferred tax assets and liabilities are computed for differences between the financial statements and tax bases of assets and liabilities that will result in taxable or deductible amounts in the future based on enacted tax laws and rates applicable to the period in which the differences are expected to affect taxable income. The Company’s deferred income taxes arise from the temporary differences between financial statement and income tax recognition of net operating losses. These loss carryovers would be limited under the Internal Revenue Code should a significant change in ownership occur within a three-year period. At March 31, 2019 and 2018, respectively, the Company had net operating loss carryforwards of approximately $18,100,000 and $13,800,000. The deferred tax assets arising from the net operating loss carryforwards are approximately $5,580,000 and $4,250,000 as of March 31, 2019 and 2018, respectively. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities, the projected future taxable income and tax planning strategies in making this assessment. Based on management’s analysis, they concluded not to retain a deferred tax asset since it is uncertain whether the Company can utilize this asset in future periods. Therefore, they have established a full reserve against this asset. The change in the valuation allowance during the years ended March 31, 2019 and 2018 was approximately $1,325,021 and ($1,685,083), respectively. The net operating loss carryforwards, if not utilized, will begin to expire in 2021 for federal and Minnesota purposes. Of the approximately $18,100,000 in net operating loss carryforwards, approximately $7,000,000 has been accumulated in our pre-merger operating subsidiary, Gel-Del Technologies, Inc. IRC 382 provides guidance around whether or not the Company is able to utilize the pre-merger Gel-Del Technologies, Inc. net operating loss of approximately $7,000,000. Management is currently analyzing whether or not these pre-merger dollars will be allowable if our deferred tax asset is ever realized. A reconciliation of the expected tax computed at the U.S. statutory federal income tax rate to the total benefit for income taxes at March 31, 2019, 2018 is as follows: 2019 2018 Expected tax at 21% and 9.8% $ (5,575,393 ) $ (4,250,372 ) Valuation allowance 5,575,393 4,250,372 Provision for income taxes $ – $ – The Company’s continuing practice is to recognize interest and/or penalties related to income tax matters in income tax expense. As of March 31, 2019 and 2018, the Company had no accrued interest and penalties related to uncertain tax positions. The Company is subject to taxation in the U.S. and Minnesota. Our tax years for 2016 and forward are subject to examination by tax authorities. The Company is not currently under examination by any tax authority. Management has evaluated tax positions in accordance with FASB ASC 740, and has not identified any tax positions, other than those discussed above, that require disclosure.

Subsequent Events

Subsequent Events	12 Months Ended
	Mar. 31, 2019
Subsequent Events [Abstract]
Subsequent Events	NOTE 14 – SUBSEQUENT EVENTS On June 3, 2019, shareholders owning a majority of our outstanding common stock approved the Election to our Board of Directors of the following ten persons to serve as directors of PetVivo Holdings, Inc. until their successors are elected and shall qualify: David B. Masters, John F. Dolan, Randall A. Meyer, James R. Martin, John Lai, Robert Rudelius, Scott M. Johnson, Joseph Jasper, David Deming, and Gregory D. Cash. On the date of the written action the Company had 22,074,667 shares of voting common stock issued and outstanding. The consenting stockholders who approved these written actions own an aggregate of 14,486,591 shares of common stock, which represents approximately 65.6% of the voting rights associated with the Company’s outstanding shares of common stock. Each shareholder is entitled to one vote per share of common stock. Each of the three newly-elected directors received a warrant for purchase of 100,000 shares of PetVivo common stock at $.30 per share, 50,000 vested immediately and 50,000 vested quarterly during the second year from the date of the warrant, exercisable for a term of 5 years. On July 11, 2019, the Board of Directors voted to elect Gregory Cash as the Chairman of the Board, John Lai as the CEO, John Carruth as the CFO, and John Dolan as the Executive Director and Secretary. The Board elected the following individuals to be the sole members of the Company’s Nominating and Governance committee: John Dolan, Robert Rudelius, Joseph Jasper. The Board elected the following individuals to be the sole members of the Company’s Audit committee: James Martin, Joseph Jasper, David Deming. The Board elected the following individuals to be the sole members of the Company’s Compensation committee: Randall Meyer, Robert Rudelius, David Deming, Scott Johnson.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies and Organization (Policies)	12 Months Ended
	Mar. 31, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	(A) Basis of Presentation PetVivo Holdings, Inc. (the “Company”) was incorporated in Nevada under a former name in 2009 and entered its current business in 2014 through a stock exchange reverse merger with PetVivo, Inc., a Minnesota corporation. This merger resulted in Minnesota PetVivo becoming a wholly-owned subsidiary of the Company. In April 2017, the Company acquired another Minnesota corporation, Gel-Del Technologies, Inc., through a statutory merger, which is also a wholly-owned subsidiary of the Company. The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) and pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). The Company is in the business of distribution of medical devices and biomaterials for the treatment of afflictions and diseases in animals. The Company’s management, development, and other operations are conducted from its headquarter facilities in suburban Minneapolis, Minnesota.
Principles of Consolidation	(B) Principles of Consolidation The accompanying consolidated financial statements include the accounts of the Company and its two wholly-owned Minnesota corporations. All intercompany accounts have been eliminated upon consolidation. The accounting for the acquisition of Gel-Del Technologies, Inc. began with the Security Exchange Agreement on April 10, 2015 which was uncompleted, and as adjusted for completion pursuant to the Agreement and Plan of Merger effective April 10, 2017 (the “Merger”). To complete the Merger, the Company issued 5,450,000 shares valued at market at $0.40 per share, which equaled $2,180,000; please see Note 11 to the financial statements
Use of Estimates	(C) Use of Estimates In preparing financial statements in conformity with generally accepted accounting principles, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and revenues and expenses during the reported period. Actual results could differ from those estimates. Significant estimates include estimated useful lives and potential impairment of property and equipment, estimate of fair value of share-based payments and derivative instruments and recorded debt discount, valuation of deferred tax assets and valuation of in-kind contribution of services and interest.
Cash and Cash Equivalents	(D) Cash and Cash Equivalents The Company considers all highly-liquid, temporary cash investments with an original maturity of three months or less to be cash equivalents. At March 31, 2019, and March 31, 2018 the Company had no cash equivalents.
Concentration-Risk	(E) Concentration-Risk The Company maintains its cash with various financial institutions, which at times may exceed federally insured limits.
Property & Equipment	(F) Property & Equipment Property and equipment are recorded at cost. Expenditures for major additions and betterments are capitalized. Maintenance and repairs are charged to operations as incurred. Depreciation is computed by the straight-line method (after taking into account their respective estimated residual values) over the assets estimated useful life of (3) years for equipment, (5) years for automobile, and (7) years for furniture and fixtures.
Patents and Trademarks	(G) Patents and Trademarks The Company capitalizes direct costs for the maintenance and advancement of their patents and trademarks and amortizes these costs over the lesser of a useful life of 60 months or the life of the patent. We evaluate the recoverability of intangible assets periodically by taking into account events or circumstances that may warrant revised estimates of useful lives or that indicate the asset may be impaired.
Loss Per Share	(H) Loss Per Share Basic loss per share is computed by dividing net loss by weighted average number of shares of common stock outstanding during each period. Diluted loss per share is computed by dividing net loss by the weighted average number of shares of common stock, common stock equivalents and potentially dilutive securities outstanding during the period. The Company has 4,243,236 warrants outstanding as of March 31, 2019 with varying exercise prices ranging from $3.50 to $0.30 per share. The weighted average exercise price for these warrants is $0.50 per share. These warrants are antidilutive and have been excluded from the weighted average number of shares.
Revenue Recognition	(I) Revenue Recognition The Company will recognize revenue on arrangements in accordance with FASB ASC No. 606, “Revenue Recognition”. In all cases, revenue is recognized only when the price is fixed and determinable, persuasive evidence of an arrangement exists, the service is performed and collectability of the resulting receivable is reasonably assured. Revenues are expected to consist of Kush product sales to veterinary clinics.
Research and Development	(J) Research and Development The Company expenses research and development costs as incurred.
Fair Value of Financial Instruments	(K) Fair Value of Financial Instruments The Company applies the accounting guidance under FASB ASC 820-10, “Fair Value Measurements” The guidance also establishes a fair value hierarchy for measurements of fair value as follows: ● Level 1 - quoted market prices in active markets for identical assets or liabilities. ● Level 2 - inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices in active markets for similar assets or liabilities, quoted prices for identical or similar assets or liabilities in markets that are not active, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. ● Level 3 - unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. The Company’s financial instruments consist of accounts payable, accrued expenses, accrued expenses – related party, notes payable, and notes payable - related party. The carrying amount of the Company’s financial instruments approximates their fair value as of March 31, 2019 and March 31, 2018, due to the short-term nature of these instruments. The Company’s financial instruments consist of accounts receivable, accounts payable, accrued expenses, accrued expenses – related parties, notes payable and accrued interest, and notes payable and accrued interest - related party. The carrying amount of the Company’s financial instruments approximates their fair value as of March 31, 2019 and March 31, 2018, due to the short-term nature of these instruments and the Company’s borrowing rate of interest. In instances where the determination of the fair value measurement is based on inputs from different levels of the fair value hierarchy, the level in the fair value hierarchy within which the entire fair value measurement falls is based on the lowest level input that is significant to the fair value measurement in its entirety. The Company’s assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment, and considers factors specific to the asset or liability. The valuation of the Company’s notes recorded at fair value is determined using Level 3 inputs, which consider (i) time value, (ii) current market and (iii) contractual prices. The Company had no assets and liabilities measured at fair value on a recurring basis at March 31, 2019 and March 31, 2018.
Stock-Based Compensation - Non-employees	(L) Stock-Based Compensation - Non-Employees Equity Instruments Issued to Parties Other Than Employees for Acquiring Goods or Services The Company accounts for equity instruments issued to parties other than employees for acquiring goods or services under guidance of Sub-topic 505-50 of the FASB Accounting Standards Codification (“Sub-topic 505-50”). Pursuant to ASC Section 505-50-30, all transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable. The measurement date used to determine the fair value of the equity instrument issued is the earlier of the date on which the performance is complete or the date on which it is probable that performance will occur. If the Company is a newly formed corporation or shares of the Company are thinly traded the use of share prices established in the Company’s most recent private placement memorandum (“PPM”), or weekly or monthly price observations would generally be more appropriate than the use of daily price observations as such shares could be artificially inflated due to a larger spread between the bid and asked quotes and lack of consistent trading in the market. The fair value of share options and similar instruments is estimated on the date of grant using a Black-Scholes option-pricing valuation model. The ranges of assumptions for inputs are as follows: ● Expected term of share options and similar instruments: Pursuant to Paragraph 718-10-50-2(f)(2)(i) of the FASB Accounting Standards Codification the expected term of share options and similar instruments represents the period of time the options and similar instruments are expected to be outstanding taking into consideration of the contractual term of the instruments and holder’s expected exercise behavior into the fair value (or calculated value) of the instruments. The Company uses historical data to estimate holder’s expected exercise behavior. If the Company is a newly formed corporation or shares of the Company are thinly traded the contractual term of the share options and similar instruments is used as the expected term of share options and similar instruments as the Company does not have sufficient historical exercise data to provide a reasonable basis upon which to estimate expected term. ● Expected volatility of the entity’s shares and the method used to estimate it. Pursuant to ASC Paragraph 718-10-50-2(f)(2)(ii) a thinly-traded or nonpublic entity that uses the calculated value method shall disclose the reasons why it is not practicable for the Company to estimate the expected volatility of its share price, the appropriate industry sector index that it has selected, the reasons for selecting that particular index, and how it has calculated historical volatility using that index. The Company uses the average historical volatility of the comparable companies over the expected contractual life of the share options or similar instruments as its expected volatility. If shares of a company are thinly traded the use of weekly or monthly price observations would generally be more appropriate than the use of daily price observations as the volatility calculation using daily observations for such shares could be artificially inflated due to a larger spread between the bid and asked quotes and lack of consistent trading in the market. ● Expected annual rate of quarterly dividends. An entity that uses a method that employs different dividend rates during the contractual term shall disclose the range of expected dividends used and the weighted-average expected dividends. The expected dividend yield is based on the Company’s current dividend yield as the best estimate of projected dividend yield for periods within the expected term of the share options and similar instruments. ● Risk-free rate(s). An entity that uses a method that employs different risk-free rates shall disclose the range of risk-free rates used. The risk-free interest rate is based on the U.S. Treasury yield curve in effect at the time of grant for periods within the expected term of the share options and similar instruments. Pursuant to Paragraphs 505-50-25-8 and 505-50-25-9, an entity may grant fully vested, non-forfeitable equity instruments that are exercisable by the grantee only after a specified period of time if the terms of the agreement provide for earlier exercisability if the grantee achieves specified performance conditions. Any measured cost of the transaction shall be recognized in the same period(s) and in the same manner as if the entity had paid cash for the goods or services or used cash rebates as a sales discount instead of paying with, or using, the equity instruments. A recognized asset, expense, or sales discount shall not be reversed if a share option and similar instrument that the counterparty has the right to exercise expires unexercised.
Income Taxes	(M) Income Taxes The Company accounts for income taxes under Accounting Standards Codification (ASC) Topic 740. Deferred tax assets and liabilities are determined based upon differences between financial reporting and tax bases of assets and liabilities and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. A valuation allowance is provided when it is more likely than not that some portion or all of a deferred tax asset will not be realized. As required by ASC Topic 450, the Company recognizes the financial statement benefit of a tax position only after determining that the relevant tax authority would more likely than not sustain the position following an audit. For tax positions meeting the more-likely-than-not threshold, the amount recognized in the financial statements is the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement with the relevant tax authority. At the adoption date, the Company applied ASC Topic 740 to all tax positions for which the statute of limitations remained open. As a result of the implementation of ASC Topic 740, the Company did not recognize any change in the liability for unrecognized tax benefits. The Company is not currently under examination by any federal or state jurisdiction. The Company’s policy is to record tax-related interest and penalties as a component of operating expenses.
Inventory	(N) Inventory Inventories are recorded in accordance with ASC 330 and are stated at the lower of cost or net realizable value. We account for inventories using the first in first out (FIFO) methodology and capitalize costs on a project basis as they occur. The current marketed shelf life of our Kush inventory is 2 years. However, management reserves the right to review and adjust this as appropriate.
Recent Accounting Pronouncements	(O) Recent Accounting Pronouncements The FASB issued ASC 606 as guidance on the recognition of revenue from contracts with customers in May 2014 with amendments in 2015 and 2016. Revenue recognition will depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The guidance also requires disclosures regarding the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers. The guidance permits two methods of adoption: retrospectively to each prior reporting period presented, or retrospectively with the cumulative effect of initially applying the guidance recognized at the date of initial application (the cumulative catch-up transition method). The Company adopted the guidance on April 1, 2018 and applied the cumulative catchup transition method. The transition adjustment was not material. In July 2018, the FASB issued ASU 2018-07, Compensation—Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting, an accounting standard update to improve non-employee share-based payment accounting. The accounting standard update more closely aligns the accounting for employee and non-employee share-based payments. The accounting standards update is effective as of the beginning of 2019 with early adoption permitted. We have elected to adopt this standard as of April 1, 2018, the beginning of our 2019 fiscal year, with the main reason for adoption being comparability between both employee and non-employee share-based payments. The adoption of this standard did not have any material effect on the Company’s financial statements or any component of stockholder’s equity. In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842) to increase transparency and comparability among organizations by recognizing lease assets and lease liabilities on the balance sheet and disclosing key information about leasing arrangements. Topic 842 affects any entity that enters into a lease, with some specified scope exemptions. The guidance in this ASU supersedes Topic 840, Leases. The core principle of Topic 842 is that a lessee should recognize the assets and liabilities that arise from leases. A lessee should recognize in the statement of financial position a liability to make lease payments (the lease liability) and a right-of-use (“ROU”) asset representing its right to use the underlying asset for the lease term. For public companies, the amendments in this ASU are effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. The Company expects to recognize ROU assets and related obligations upon adoption of ASU 2016-02. The Company does not expect the adoption on this new standard to have any material effect upon the financial statements. At June 30, 2019, the Company expects to realize an operating lease right-of-use asset and a corresponding, equal and offsetting operating lease liability valued at approximately $96,801. All other newly issued accounting pronouncements but not yet effective have been deemed either immaterial or not applicable.
Reclassification	P) Reclassification As of March 31, 2019, the Company reclassified transactions relating to the fiscal years ended March 31, 2018 to conform to March 31, 2019 that are included in the statement of equity for presentation purposes as well as expense categories. The purpose of this reclassification within the statement of equity are included to summarize the activity that took place during the fiscal year for presentation purposes as well as changes in expense categories to separate out depreciation and amortization from other general and administrative expenses.

Inventory (Tables)

Inventory (Tables)	12 Months Ended
	Mar. 31, 2019
Inventory Disclosure [Abstract]
Schedule of Inventory	The $12,495 of Total Inventory is broken out as follows: March 31, 2019 Finished Goods $ 77,936 Reserve for Obsolete Inventory (77,936 ) Work in Process -0- Manufacturing Supplies 3,127 Raw Materials 9,368 Total Inventory $ 12,495

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
	Mar. 31, 2019
Property and Equipment:
Schedule of Property and Equipment	The components of property and equipment were as follows: As of March 31 2019 2018 Leasehold improvements $ 4,602 $ 4,602 Furniture and office equipment 10,130 5,278 Production equipment 108,882 78,397 R&D equipment 26,188 34,405 Total, at cost 149,802 122,682 Accumulated depreciation (112,453 ) (104,111 ) Total, net $ 37,349 $ 18,571

Intangible Assets (Tables)

Intangible Assets (Tables)	12 Months Ended
	Mar. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Intangible Assets	The components of intangible assets, all of which are finite-lived, were as follows: As of March 31 2019 2018 Patents $ 3,820,374 $ 3,845,847 Trademarks 22,829 22,469 Total, at cost 3,843,203 3,868,316 Accumulated Amortization (3,253,386 ) (2,614,806 ) Total, net $ 589,817 1,253,510

Common Stock and Warrants (Tabl

Common Stock and Warrants (Tables)	12 Months Ended
	Mar. 31, 2019
Equity [Abstract]
Schedule of Warrant Activity	A summary of warrant activity for fiscal years ending March 31, 2018 and 2019 is as follows: Number of Warrants Weighted- Warrants Exercisable Weighted- Outstanding, March 31, 2017 133,250 2.00 133,250 2.00 Granted 3,413,459 .54 Exercised 60,000 1.50 Outstanding, March 31, 2018 3,486,709 .59 2,433,601 .57 Granted 1,980,531 .41 Exercised 1,111,027 .36 Expired 12,977 .30 Canceled 100,000 1.00 Outstanding, March 31, 2019 4,243,236 .50 3,372,261 .49
Schedule of Range of Warrant Prices	At March 31, 2019, the range of warrant prices for shares under warrants and the weighted-average remaining contractual life is as follows: Warrants Outstanding Warrants Exercisable Range of Warrant Number of Warrants Weighted- Weighted- (Years) Number of Warrants Weighted- .30-.50 3,552,486 .35 1.24 2,949,986 .37 .51-1.00 577,500 1.00 6.48 327,500 1.00 1.01-3.50 113,250 2.35 2.19 94,775 2.52 Total 4,243,236 .50 4.35 3,372,261 .49
Schedule of Warrants Granted Assumptions	The Company granted warrants during the fiscal years ended March 31, 2018 and 2019 based on the following ranges: Fiscal Year Ended March 31, 2019 2018 Stock price on valuation date $.24 - $1.80 $.30 - $1.70 Exercise price $.30 - $1.50 $.30 - $1.00 Term (years) .003 - 10 2 - 5 Weighted-average volatility* 238 % 584 % Risk-free rate 1.4% - 2.4 % 1.0% - 1.4 % *Weighted-average volatility disclosed as opposed to a range

Lease and Commitments (Tables)

Lease and Commitments (Tables)	12 Months Ended
	Mar. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
Schedule of Future Minimum Rental Commitments	Future minimum rental commitments are as follows:* Year Ended March 31, 2020 $ 24,932 2021 24,932 2022 24,932 2023 24,932 2024 8,311 Total $ 108,039

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Mar. 31, 2019
Income Tax Disclosure [Abstract]
Schedule of Deferred Tax Assets	The following table presents the net deferred tax assets as of March 31, 2019 and 2018: 2019 2018 Net operating loss carryforwards: Federal $ (3,801,404 ) $ (2,897,981 ) State (1,773,989 ) (1,352,391 ) Total net operating loss carryforwards (5,575,393 ) (4,250,372 ) Total deferred tax assets (5,575,393 ) (4,250,372 ) Valuation allowance 5,575,393 4,250,372 Net deferred tax assets $ – $ –
Schedule of Effective Income Tax Rate Reconciliation	A reconciliation of the expected tax computed at the U.S. statutory federal income tax rate to the total benefit for income taxes at March 31, 2019, 2018 is as follows: 2019 2018 Expected tax at 21% and 9.8% $ (5,575,393 ) $ (4,250,372 ) Valuation allowance 5,575,393 4,250,372 Provision for income taxes $ – $ –

Summary of Significant Accoun_3

Summary of Significant Accounting Policies and Organization (Details Narrative) - USD ($)	Apr. 10, 2017	Mar. 31, 2019	Jun. 30, 2019	Mar. 31, 2018
Cash equivalents
Warrants outstanding		4,243,236
Assets and liabilities measured at fair value
Income tax likelihood percentage		Greater than 50 percent
Inventory terms		2 years
Subsequent Event [Member] | Accounting Standards Update 2016-02 [Member]
Operating lease liability			$ 96,801
Warrant [Member] | Maximum [Member]
Warrant exercise price		$ 3.50
Warrant [Member] | Minimum [Member]
Warrant exercise price		$ 0.30
Patents And Trademarks [Member]
Estimated useful life of intangible asset		60 months
Equipment [Member]
Estimated useful life of assets		3 years
Automobiles [Member]
Estimated useful life of assets		5 years
Furniture and Fixtures [Member]
Estimated useful life of assets		7 years
Gel-Del Technologies, Inc [Member]
Number of shares issued during period	5,450,000
Market price per share	$ 0.40
Issued shares equaled value	$ 2,180,000

Inventory (Details Narrative)

Inventory (Details Narrative) - USD ($)	Nov. 01, 2018	Mar. 31, 2019	Mar. 31, 2018
Inventory reserve	$ 78,000	$ 77,936
Inventory written down value	5,000	77,936
Inventory work-in-process	5,166	0
Total inventory		$ 12,495	$ 25,554
Third - Party [Member]
Inventory written down value	$ 10,000

Inventory - Schedule of Invento

Inventory - Schedule of Inventory (Details) - USD ($)	Mar. 31, 2019	Nov. 01, 2018	Mar. 31, 2018
Inventory Disclosure [Abstract]
Finished Goods	$ 77,936
Reserve for Obsolete Inventory	(77,936)	$ (78,000)
Work in Process	0	$ 5,166
Manufacturing Supplies	3,127
Raw Materials	9,368
Total Inventory	$ 12,495		$ 25,554

Property and Equipment (Details

Property and Equipment (Details Narrative) - USD ($)	12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Property and Equipment:
Depreciation expense	$ 8,342	$ 1,117

Property and Equipment - Schedu

Property and Equipment - Schedule of Property and Equipment (Details) - USD ($)	Mar. 31, 2019	Mar. 31, 2018
Total, at cost	$ 149,802	$ 122,682
Accumulated depreciation	(112,453)	(104,111)
Total, net	37,349	18,571
Leasehold Improvements [Member]
Total, at cost	4,602	4,602
Furniture and Office Equipment [Member]
Total, at cost	10,130	5,278
Production Equipment [Member]
Total, at cost	108,882	78,397
R&D Equipment [Member]
Total, at cost	$ 26,188	$ 34,405

Intangible Assets (Details Narr

Intangible Assets (Details Narrative) - USD ($)	12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Amortization expense	$ 638,579	$ 642,271
Impairment of intangible assets	103,800
Patents [Member]
Impairment of intangible assets	$ 104,000

Intangible Assets - Schedule of

Intangible Assets - Schedule of Intangible Assets (Details) - USD ($)	Mar. 31, 2019	Mar. 31, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Patents	$ 3,820,374	$ 3,845,847
Trademarks	22,829	22,469
Total, at cost	3,843,203	3,868,316
Accumulated Amortization	(3,253,386)	(2,614,806)
Total, net	$ 589,817	$ 1,253,510

Related Party Notes Payable (De

Related Party Notes Payable (Details Narrative) - USD ($)	1 Months Ended	12 Months Ended
	Dec. 31, 2018	Mar. 31, 2019	Mar. 31, 2018	Apr. 10, 2015
Notes payable and accrued interest		$ 85,752	$ 103,279
Debt instrument maturity date		Apr. 30, 2020
Interest rate		8.00%
Due amount, per month		$ 3,100
Debt term		24 months
Excess sale of equity		$ 399,865	877,000
Stock price				$ 4.02
Related Party [Member]
Notes payable and accrued interest			103,279
Due amount, per month			$ 1,000
Debt term			24 months
Financing cost			$ 1,400,000
Related Party [Member] | Maximum [Member]
Due amount, per month			$ 3,100
Warrant [Member]
Debt discount		$ 49,880
Debt conversion shares		33,351
Warrant [Member] | Maximum [Member]
Excess sale of equity		$ 3,500,000
Detachable warrant of exercisable, per share		$ 3.50
Stock price		$ 1.80	$ 1.70
Bridge Note Agreements With related Parties [Member]
Debt instrument maturity date		Jun. 30, 2019
Debt principal amount		$ 70,000
Debt description		Upon entering into these bridge note agreements, the note-holders were issued one warrant for every $2.00 in principal loaned to the Company.
Bridge Note Agreements With related Parties [Member] | Warrant [Member]
Debt term		3 years
Debt description		The note terms dictate 12% simple interest, compounding daily based on a 365-day year, paid out 6 months from the date of the note along with the principal amount loaned to the Company.
Debt maturity date, description		These notes were to mature in calendar Q1 of 2019.
Detachable warrant of exercisable, per share		$ 1
Debt discount		$ 15,677
Bridge Note Conversion Agreements With related Parties [Member]
Debt conversion amount	$ 70,000
Accrued interest	$ 1,722
Debt conversion shares	239,073
Debt conversion price per share	$ 0.30
Conversion Agreements With related Parties [Member]
Debt conversion amount		$ 20,000
Debt conversion price per share		$ 0.30
Equity issuance expense		$ 13,333
Stock price		$ 0.50
Note-Holder [Member]
Detachable warrant of exercisable, per share		$ 0.30
Debt discount		$ 15,677
Debt conversion price per share		$ 2
Warrant issued shares		35,861

Notes Payable (Details Narrativ

Notes Payable (Details Narrative) - USD ($)	12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Notes payable
Debt interest percentage	8.00%
Debt instrument maturity date	Apr. 30, 2020
Monthly payment for installments	$ 3,100
Repayments of notes payable	50,482
Repayments of line of credit		19,071
Warrant [Member]
Debt discount	$ 49,880
Debt conversion shares	33,351
Warrant issued conversion, description	Each of the warrants issued pursuant to conversion of these notes, if exercised, qualified for 1 additional share of common stock transferred from a founder of the Company for every 3 shares received through exercising of these warrants
Bridge Note Agreements With Note Holders [Member]
Notes payable	$ 215,000
Bridge Note Agreements [Member] | Warrant [Member]
Detachable warrant purchase of exercisable, per share	$ 1
Warrant issued shares	107,500
Debt discount	$ 49,880
Bridge Note Conversion Agreements [Member]
Accrued interest	4,280
Debt conversion amount	$ 150,000
Debt conversion shares	514,264
Debt conversion price per share	$ 0.30
Bridge Note Conversion Agreements [Member] | Warrant [Member]
Detachable warrant purchase of exercisable, per share	$ 0.30
Warrant issued shares	77,140
Conversion Agreements [Member] | Warrant [Member]
Detachable warrant purchase of exercisable, per share	$ 0.30
One Note Payable [Member]
Notes payable	$ 18,831
Accrued interest	$ 0
Debt interest percentage	12.00%
Debt description	The note terms dictate 12% simple interest, compounding daily based on a 365-day year, paid out 6 months from the date of the note and the issuance of a detachable warrant for purchase of half of the principal amount in shares exercisable at $1.00 per share for a 3-year term.
Detachable warrant purchase of exercisable, per share	$ 1
Detachable warrant term	3 years
Debt maturity date description	All debt discount associated with the warrants issued in conjunction with this note was charged to interest expense as of the maturity date of the note in February of 2019.
Debt instrument maturity date	Sep. 30, 2019
Initial payment for installments	$ 5,000
Monthly payment for installments	3,000
Note Payable [Member]
Accrued interest	4,313
Debt conversion amount	$ 50,734	$ 66,230
Debt conversion shares		96,614
Debt conversion price per share	$ 0.30	$ 0.70
Equity issuance expense	$ 33,822
Repayments of notes payable	46,169
Repayments of line of credit
Note Payable [Member] | Conversion Agreements [Member]
Debt conversion price per share	$ 0.50
Bank Credit Line [Member]
Repayments of line of credit		$ 45,088
Debt instrument forgiven		18,333
Credit Card Debt [Member]
Repayments of line of credit		16,524
Debt instrument forgiven		3,667
Two Notes Payable [Member]
Debt conversion amount		$ 13,209
Debt conversion shares		37,740
Debt conversion price per share		$ 0.35

Accounts Payable and Accrued _2

Accounts Payable and Accrued Expenses (Details Narrative) - USD ($)	Mar. 31, 2019	Mar. 31, 2018
Payables and Accruals [Abstract]
Accounts payable and accrued expenses	$ 854,990	$ 767,970
Accounts payable	524,273	526,001
Accrued salaries and related payroll taxes payable	330,717	241,969
Accrued liabilities	$ 58,124	$ 0

Accrued Expenses - Related Pa_2

Accrued Expenses - Related Party (Details Narrative) - USD ($)	Mar. 31, 2019	Mar. 31, 2018
Accrued expenses due to related parties	$ 576,393	$ 559,884
Accounts payable	524,273	526,001
Accrued salaries and payroll taxes payable	330,717	241,969
Related Party [Member]
Accrued expenses due to related parties	576,393	559,884
Accounts payable	89,186	89,820
Accrued salaries and payroll taxes payable	$ 487,207	$ 470,064

Going Concern (Details Narrativ

Going Concern (Details Narrative) - USD ($)	12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net loss	$ (4,757,758)	$ (2,337,338)
Net cash used in operating activities	(736,445)	(575,248)
Accumulated deficit	$ (52,505,912)	$ (47,748,154)

Common Stock and Warrants (Deta

Common Stock and Warrants (Details Narrative) - USD ($)	Jun. 26, 2017	Jan. 20, 2017	Apr. 10, 2015	Dec. 31, 2018	Mar. 31, 2019	Mar. 31, 2018
Number of shares issued during period, shares					1,005,287	8,957,769
Value of shares issued during period						$ (342,727)
Number of shares issued during period for services, shares						27,093
Number of shares issued during period for services					77,354
Salary settlement, shares		2,100,128
Salary settlement	$ 1,209,919	$ 1,209,919
Number of common stock granted		2,600,128
Number of escrow shares adjusted	500,000	500,000
Salary settlement after adjustment	$ 867,192
Salary settlement reduction by adjustment	$ 342,727
Issuance of salary settlements consideration shares	1,368,220
Salary settlements consideration shares	1,868,220
Stock-based compensation expense					1,642,869	$ 862,621
Interest expenses					84,950	$ 74,021
Debt instrument, periodic payment					$ 3,100
Share price			$ 4.02
Warrants outstanding					4,243,236
Gel-Del Technologies, Inc [Member]
Number of shares issued during period, shares						5,450,000
Value of shares issued during period						$ 2,180,000
Shares issued price per share						$ 0.40
Convertible Note Payable [Member]
Number of common stock granted						37,741
Warrants pursuant value						$ 35,714
Accrued interest						22,786
Debt conversion amount						13,210
Conversions of Two Bridge Notes [Member]
Accrued interest						$ 181,966
Debt conversion shares						425,287
Conversions of Bridge Notes [Member]
Number of shares issued during period, shares					753,339
Additional Paid-In Capital					$ 66,248
Debt instrument, periodic payment					$ 226,002
Management Consulting Services [Member]
Number of shares issued during period for services, shares						10,000
Number of shares issued during period for services						$ 15,000
Shares issued price per share						$ 1.50
Vesting of warrants						1,449,348
Service Providers [Member]
Vesting of warrants					99,882
Accredited Investor [Member]
Common stock issued for cash						$ 250,000
Accredited Investor 1 [Member]
Number of common stock granted						60,000
Common stock issued for cash						$ 60,000
Third - Party [Member]
Number of shares issued during period, shares					95,462
Number of shares issued during period for services, shares						271,500
Number of shares issued during period for services						$ 134,825
Accounts payable					$ 95,462
Third - Party [Member] | Management Consulting [Member]
Number of shares issued during period for services						$ 15,000
Number of common stock granted						10,000
Several Accredited Investor [Member]
Number of common stock granted					60,000
Common stock issued for cash					$ 250,000
Number of warrants exercise or issued					332,786
Warrant exercise value					$ 166,393
Subscription Agreement [Member]
Common stock issued for cash, shares						310,000
Common stock issued for cash						$ 310,000
Subscription Agreement [Member] | Accredited Investor [Member]
Number of common stock granted						250,000
Common stock issued for cash, shares						1,620,000
Common stock issued for cash						$ 567,000
Escrow Agreement [Member]
Additional Paid-In Capital						$ 370,000
Warrant Exercise Agreement [Member]
Common stock issued for cash, shares						60,000
Common stock issued for cash						$ 60,000
Warrant Exercise Agreements [Member] | Several Accredited Investor [Member]
Common stock issued for cash, shares					778,240
Common stock issued for cash					$ 233,472
Warrant exercise price					$ .30
Warrant exercise agreement description					Issued 778,240 shares of common stock to several accredited investors in consideration of $233,472 in cash pursuant to discounted warrant exercise agreements whereby the company offered all warrant holders the option to exercise their warrants at $.30 per share and they would receive 1 share for every 3 shares received pursuant to the discounted warrant exercise agreement from John Lai, the President of the Company.
Production Services Agreement [Member] | CytoMedical Design Group [Member]
Number of common stock granted					86,333
Stock based compensation granted					$ 86,333
Stock Transfer Agreements [Member]
Stock-based compensation expense					$ 77,354
Number of stock shares transferred description					John Lai transferred 1 share for every three shares warrant holders received pursuant to their discounted warrant exercises entered into in December of 2018 during our discounted warrant exercise offering.; this is explained more in the below section titled Warrant Grants.
Executive Officers [Member]
Number of shares issued during period for services, shares						1,418,528
Number of shares issued during period for services						$ 867,192
Officers [Member]
Number of shares issued during period for services, shares						160,000
Number of shares issued during period for services						$ 80,000
Vesting of warrants					149,505	74,961
John Lai [Member]
Number of common stock granted	449,692
Number of escrow shares adjusted	500,000
Common stock returned - salary settlement, shares	50,308
Wesley Hayne [Member]
Number of shares issued during period for services, shares	160,000
Number of shares issued during period for services	$ 80,000
Shares issued price per share	$ .50
Wesley Hayne [Member] | Escrow Agreement [Member]
Number of shares issued during period, shares						1,250,000
Shares issued price per share						$ .296
Former CEO [Member]
Number of shares issued during period for services						$ 42,000
Number of common stock granted						200,000
Shares issued price per share						$ 0.21
Patent Attorney [Member]
Warrants pursuant value						$ 8,251
Employees [Member]
Vesting of warrants					161,750	68,000
Directors [Member]
Vesting of warrants						60,987
Advisors [Member]
Vesting of warrants					258,031	51,000
John Lai and Wesley Hayne [Member] | Escrow Agreement [Member]
Number of shares issued during period for services, shares						1,250,000
Shares issued price per share						$ 0.296
Stock-based compensation expense						$ 370,000
Number of shares vested						650,000
Number of shares returned to the treasury					600,000
Reduction in additional paid in capital					$ 177,600
Director [Member]
Vesting of warrants					780,181
Common Stock [Member]
Number of shares issued during period, shares					1,005,287	1,578,528
Value of shares issued during period					$ 1,005	$ 1,578
Number of shares issued during period for services, shares
Number of shares issued during period for services
Debt conversion amount						$ 181,966
Debt conversion shares						425,287
Warrant [Member]
Vesting of warrants						300,796
Debt conversion shares					33,351
Number of warrants exercise or issued					1,980,531
Warrant issued conversion description					Each of the warrants issued pursuant to conversion of these notes, if exercised, qualified for 1 additional share of common stock transferred from a founder of the Company for every 3 shares received through exercising of these warrants
Warrant [Member] | Several Board Members [Member]
Number of warrants exercise or issued					1,025,000
Warrant exercise value					$ 561,910
Share price					$ 0.30
Warrant vested, description					Vested immediately
Warrant term					10 years
Warrant [Member] | Subscription Agreement [Member]
Number of common stock granted						1,930,000
Warrant [Member] | Bridge Note Agreements [Member]
Number of warrants exercise or issued					142,500
Warrant exercise value					$ 85,218
Warrant exercise price					$ 1
Warrant vested, description					Vested immediately, and exercisable over a three-year term
Warrant term					3 years
Warrant [Member] | Conversion Agreements [Member]
Number of warrants exercise or issued					113,031
Warrant exercise value					$ 11,170
Warrant exercise price					$ 0.30
Warrant vested, description					Vested immediately
Warrant [Member] | Two Advisory Board Members [Member]
Number of warrants exercise or issued					80,000
Warrant exercise value					$ 70,434
Warrant exercise price					$ 1
Warrant term					5 years
Warrant [Member] | John Carruth [Member]
Number of warrants exercise or issued					230,000
Warrant exercise value					$ 69,072
Share price					$ 0.30
Warrant vested, description					vested quarterly over two years
Warrant term					5 years
Warrant [Member] | Lawyer [Member]
Number of warrants exercise or issued					30,000
Warrant exercise value					$ 52,818
Warrant exercise price					$ 1
Warrant term					5 years
Warrant [Member] | Information Technology Service [Member]
Number of warrants exercise or issued					60,000
Warrant term					5 years
Warrant [Member] | Three New Directors [Member]
Number of warrants exercise or issued					300,000
Warrant exercise value					$ 259,920
Warrant exercise price					$ 1
Warrant vested, description					vested quarterly over two years
Warrant term					5 years
Warrant [Member] | Sheryll Grisewood [Member]
Warrants outstanding					187,500
Warrant [Member] | David Merrill [Member]
Warrants outstanding					187,500
Warrant [Member] | John Dolan [Member]
Warrants outstanding					187,500
Warrant [Member] | David Deming [Member]
Warrants outstanding					93,750
Warrant [Member] | Peter Vezmar [Member]
Warrants outstanding					93,750
Warrant [Member] | Joseph Jasper [Member]
Warrants outstanding					93,750
Warrant [Member] | Robert Rudelius [Member]
Warrants outstanding					87,500
Warrant [Member] | David Masters [Member]
Warrants outstanding					46,875
Warrant [Member] | Randall Meyer [Member]
Warrants outstanding					46,875
Warrant [Member] | Board of Directors [Member]
Share price					$ 0.30
Number of warrants reduced					587,500
Warrant [Member] | CFO [Member]
Share price					$ 0.30
Number of warrants reduced					80,000
Common Stock Issued [Member]
Debt conversion amount						$ 66,230
Debt conversion shares						94,614
Debt conversion price, per share						$ 0.70
Common Stock Issued 1 [Member]
Debt conversion amount						$ 115,736
Debt conversion shares						330,673
Debt conversion price, per share						$ 0.35
One Warrant Holder [Member]
Additional Paid-In Capital						$ 30,000
Number of warrants exercise or issued						60,000
Warrant stock price maximum						$ 1.50
Warrant stock price minimum						$ 1
Common Stock [Member] | Website Consulting [Member]
Number of shares issued during period for services, shares					2,093
Number of shares issued during period for services					$ 2,700
Common Stock [Member] | Marketing Services [Member]
Number of shares issued during period for services, shares					25,000
Number of shares issued during period for services					$ 24,750
Several Warrants Granted [Member]
Stock-based compensation expense					14,181
Interest expenses					$ 65,557
Common Stock Issued to Replace Shares to Officer [Member]
Number of shares issued during period, shares					478,662
Value of shares issued during period					$ 861,592
Shares issued to virtually restore shares of common stock					500,000
Common Stock Issued to Replace Shares to Officer [Member] | Third - Party [Member]
Number of shares issued during period, shares					584,501
Value of shares issued during period					$ 324,723
Common Stock Issued to Replace Shares to Officer [Member] | John Lai [Member]
Number of shares issued during period, shares					803,385
Value of shares issued during period					$ 1,446,093
Warrant One [Member]
Number of warrants exercise or issued					100,000	200,000
Warrant exercise price						$ 0.35
Warrant One [Member] | Service Provider [Member]
Number of warrants exercise or issued					60,000
Warrant exercise value					$ 102,000
Warrant One [Member] | Former Advisory [Member]
Number of warrants exercise or issued					40,000
Warrant exercise value					$ 68,000
Warrants Holders [Member]
Number of shares issued during period, shares				678,187
Debt conversion amount				$ 203,456
Debt conversion shares				226,062
Warrant exercise price				$ 0.30
Warrant description				Pursuant to this discounted warrant exercise agreement (DWEA), warrant-holders were entitled to 1 share issued by way of stock transfer from a founder of the Company for every 3 shares received pursuant to the DWEA.
Note Holders [Member]
Common stock issued for cash, shares				100,054
Common stock issued for cash				$ 30,016
Number of warrants exercise or issued				113,031
Warrant issued conversion description				The Company offered its note-holders the option to convert their notes and receive 1 warrant for every $2.00 in outstanding balance of principal and interest converted.
Warrant shares expired				12,977
Warrant expired date				Dec. 31, 2018
Note Holders [Member] | John Lai [Member]
Number of warrants exercise or issued				33,351
Warrant exercise value				$ 11,759
Warrants [Member]
Number of warrants exercise or issued						3,413,459
Stock-based compensation expense					2,988,716	$ 552,065
Warrants expense recognized during period					$ 495,000
Warrants [Member] | Operational Consulting and Professional Advisory Services [Member]
Number of warrants exercise or issued						340,000
Warrant exercise price						$ 1
Warrant vested, description						Fully vested
Warrant term						5 years
Warrants [Member] | Law Firm [Member]
Number of warrants exercise or issued						60,000
Warrant exercise price						$ 1
Warrant vested, description						vested and valued when billed
Warrant term						3 years
Warrants [Member] | Board of Directors [Member]
Warrant exercise value						$ 263,260
Warrants [Member] | Lenders [Member]
Number of warrants exercise or issued						353,459
Warrant exercise price						$ 0.50
Warrant vested, description						Fully vested
Warrant term						3 years
Warrants [Member] | Key Employees [Member]
Number of warrants exercise or issued						110,000
Warrant exercise value						$ 187,000
Warrant exercise price						$ 1
Warrant vested, description						Fully vested
Warrant term						5 years
Warrants [Member] | Accredited Investors [Member]
Number of warrants exercise or issued						1,500,000
Warrant exercise price						$ 0.50
Warrant vested, description						Fully vested
Warrant term						3 years
Warrants [Member] | Accredited Investors [Member] | Private Placement [Member]
Warrant exercise price						$ 0.35
Warrants [Member] | Three Independent Directors [Member]
Number of warrants exercise or issued						300,000
Warrant vested, description						Vesting quarterly over a two-year period
Warrants [Member] | President [Member]
Number of warrants exercise or issued						750,000
Warrant exercise value						$ 224,886
Warrant exercise price						$ 0.30
Warrant vested, description						Vesting semi-annually over a two-year period
Warrant term						2 years
Warrant Two [Member]
Number of warrants exercise or issued						100,000
Warrant exercise price						$ 1

Common Stock and Warrants - Sch

Common Stock and Warrants - Schedule of Warrant Activity (Details) - Warrant [Member] - $ / shares	12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Number of Warrants, Outstanding, Beginning Balance	3,486,709	133,250
Number of Warrants, Granted	1,980,531	3,413,459
Number of Warrants, Exercised	1,111,027	60,000
Number of Warrants, Expired	12,977
Number of Warrants, Cancelled	100,000
Number of Warrants, Outstanding, Ending Balance	4,243,236	3,486,709
Weighted-Average Exercise Price, Outstanding, Beginning Balance	$ 0.59	$ 2
Weighted-Average Exercise Price, Granted	0.41	0.54
Weighted-Average Exercise Price, Exercised	0.36	1.50
Weighted-Average Exercise Price, Expired	0.30
Weighted-Average Exercise Price, Cancelled	1
Weighted-Average Exercise Price, Outstanding, Ending Balance	$ 0.50	$ 0.59
Warrants Exercisable, Outstanding, Beginning Balance	2,433,601	133,250
Warrants Exercisable, Granted
Warrants Exercisable, Exercised
Warrants Exercisable, Expired
Warrants Exercisable, Cancelled
Warrants Exercisable, Outstanding, Ending Balance	3,372,261	2,433,601
Weighted-Average Exercisable Price, Outstanding, Beginning Balance	$ 0.57	$ 2
Weighted-Average Exercisable Price, Granted
Weighted-Average Exercisable Price, Exercised
Weighted-Average Exercisable Price, Expired
Weighted-Average Exercisable Price, Cancelled
Weighted-Average Exercisable Price, Outstanding, Ending Balance	$ 0.49	$ 0.57

Common Stock and Warrants - S_2

Common Stock and Warrants - Schedule of Range of Warrant Prices (Details) - Warrant [Member]	12 Months Ended
	Mar. 31, 2019$ / sharesshares
Number of Warrants, Outstanding | shares	4,243,236
Weighted-Average Exercise Price, outstanding	$ 0.50
Weighted-Average Remaining Contractual Life (Years), Outstanding	4 years 4 months 6 days
Number of Warrants, Exercisable | shares	3,372,261
Weighted-Average Exercise Price, Exercisable	$ 0.49
Range One [Member]
Range of Warrant Exercise Price, Outstanding	0.30
Range of Warrant Exercise Price, Outstanding	$ 0.50
Number of Warrants, Outstanding | shares	3,552,486
Weighted-Average Exercise Price, outstanding	$ 0.35
Weighted-Average Remaining Contractual Life (Years), Outstanding	1 year 2 months 27 days
Number of Warrants, Exercisable | shares	2,949,986
Weighted-Average Exercise Price, Exercisable	$ 0.37
Range Two [Member]
Range of Warrant Exercise Price, Outstanding	0.51
Range of Warrant Exercise Price, Outstanding	$ 1
Number of Warrants, Outstanding | shares	577,500
Weighted-Average Exercise Price, outstanding	$ 1
Weighted-Average Remaining Contractual Life (Years), Outstanding	6 years 5 months 23 days
Number of Warrants, Exercisable | shares	327,500
Weighted-Average Exercise Price, Exercisable	$ 1
Range Three [Member]
Range of Warrant Exercise Price, Outstanding	1.01
Range of Warrant Exercise Price, Outstanding	$ 3.50
Number of Warrants, Outstanding | shares	113,250
Weighted-Average Exercise Price, outstanding	$ 2.35
Weighted-Average Remaining Contractual Life (Years), Outstanding	2 years 2 months 8 days
Number of Warrants, Exercisable | shares	94,775
Weighted-Average Exercise Price, Exercisable	$ 2.52

Common Stock and Warrants - S_3

Common Stock and Warrants - Schedule of Warrants Granted Assumptions (Details) - $ / shares		12 Months Ended
		Mar. 31, 2019	Mar. 31, 2018	Apr. 10, 2015
Stock price on valuation date				$ 4.02
Warrant [Member]
Weighted-average volatility	[1]	238.00%	584.00%
Risk-free rate, minimum		1.40%	1.00%
Risk-free rate, maximum		2.40%	1.40%
Warrant [Member] | Minimum [Member]
Stock price on valuation date		$ 0.24	$ 0.30
Exercise price		$ 0.30	$ 0.30
Term (years)		11 days	2 years
Warrant [Member] | Maximum [Member]
Stock price on valuation date		$ 1.80	$ 1.70
Exercise price		$ 1.50	$ 1
Term (years)		10 years	5 years
[1]	Weighted-average volatility disclosed as opposed to a range

Merger Agreement with Gel-Del (

Merger Agreement with Gel-Del (Details Narrative) - USD ($)	Apr. 10, 2015	Mar. 31, 2019	Mar. 31, 2018
Common shares aggregate consideration	Determined the fair value of Gel-Del based on the agreed consideration of 4,150,000 common shares using the $4.02 per share trading price
Fair value determined based on agreed consideration of common shares	4,150,000
Share price	$ 4.02
Assets value		$ 295,716
Liabilities value		2,295,462
Assets acquired and liabilities assumed		1,999,746
Total purchase consideration		18,978,462
Goodwill		13,407,693
Patents and trademarks		5,570,769
Non-controlling interest		$ 16,683,000
Ownership percentage		100.00%
Number of common stock shares issued		1,005,287	8,957,769
Number of common stock value issued			$ (342,727)
Effective Date of Merger [Member]
Total purchase consideration		$ 2,180,000
Acquisition of common stock outstanding, percentage		30.00%
Share issued price per share		$ 0.40
Completion of Merger [Member]
Goodwill		$ 13,407,693
Patents and trademarks		1,292,307
Impairment loss		$ 14,700,000
Initial Merger Agreement [Member]
Ownership percentage		31.30%
Number of common stock shares issued		5,450,000
Merger agreement converted, description		Each outstandng common share of Gel-Del being converted into 0.798 common share of our company.

Lease and Commitments (Details

Lease and Commitments (Details Narrative)	12 Months Ended
	Mar. 31, 2019USD ($)ft²	Mar. 31, 2018USD ($)ft²	May 03, 2017ft²
Area of land | ft²	1,000
Rent expense | $	$ 2,078
Agreement term	1 year
Lease expenses | $	$ 69,758	$ 22,172
Gel-Del Technologies, Inc [Member]
Amount payable to lessor | $	$ 330,000
90 Days of Lease [Member]
Area of land | ft²		500
Eighty-Four Month of Lease [Member]
Area of land | ft²			3,577

Lease and Commitments - Schedul

Lease and Commitments - Schedule of Future Minimum Rental Commitments (Details)	Mar. 31, 2019USD ($)
Commitments and Contingencies Disclosure [Abstract]
2020	$ 24,932
2021	24,932
2022	24,932
2023	24,932
2024	8,311
Total	$ 108,039

Income Taxes (Details Narrative

Income Taxes (Details Narrative) - USD ($)	12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Net operating loss carry forwards	$ 18,100,000	$ 13,800,000
Deferred tax assets	5,575,393	4,250,372
Change in the valuation allowance	$ 1,325,021	1,685,083
Net operating loss carry forwards, expiration period	The net operating loss carryforwards, if not utilized, will begin to expire in 2021 for federal and Minnesota purposes.
Accrued interest and penalties related to uncertain tax positions
Gel-Del Technologies, Inc [Member]
Net operating loss carry forwards	7,000,000
Accumulated pre-merger operting loss carryforwards	$ 7,000,000

Income Taxes - Schedule of Defe

Income Taxes - Schedule of Deferred Tax Assets (Details) - USD ($)	Mar. 31, 2019	Mar. 31, 2018
Income Tax Disclosure [Abstract]
Net operating loss carryforwards: Federal	$ (3,801,404)	$ (2,897,981)
Net operating loss carryforwards: State	(1,773,989)	(1,352,391)
Total net operating loss carryforwards	(5,575,393)	(4,250,372)
Total deferred tax assets	(5,575,393)	(4,250,372)
Valuation allowance	5,575,393	4,250,372
Net deferred tax assets

Income Taxes - Schedule of Effe

Income Taxes - Schedule of Effective Income Tax Rate Reconciliation (Details) - USD ($)	12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Income Tax Disclosure [Abstract]
Expected tax at 21% and 9.8%	$ (5,575,393)	$ (4,250,372)
Change in valuation allowance	5,575,393	4,250,372
Provision for income taxes

Income Taxes - Schedule of Ef_2

Income Taxes - Schedule of Effective Income Tax Rate Reconciliation (Details) (Parenthetical)	12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Income Tax Disclosure [Abstract]
Effective tax rate, percentage	21.00%	9.80%

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - $ / shares	Jun. 03, 2019	Mar. 31, 2019	Mar. 31, 2018
Common stock shares issued		22,074,667	18,279,075
Common stock shares outstanding		22,074,667	18,279,075
Number of shares issued during period, shares		1,005,287	8,957,769
Three Directors [Member]
Number of warrants to purchase shares of common stock		100,000
Warrant exercise price		$ 0.30
Warrant vested, description		50,000 vested immediately and 50,000 vested quarterly during the second year from the date of the warrant.
Warrant term		5 years
Subsequent Event [Member] | Board of Directors [Member]
Common stock shares issued	22,074,667
Common stock shares outstanding	22,074,667
Number of shares issued during period, shares	14,486,591
Common stock shares outstanding percentage	65.60%
Voting rights description	Approximately 65.6% of the voting rights associated with the Company's outstanding shares of common stock. Each shareholder is entitled to one vote per share of common stock.