Nascent Biotech (NBIO) 10-Q 9 Nov 23 2024 Q2 Quarterly report Financial data

Cover

Cover - shares	6 Months Ended
	Sep. 30, 2023	Nov. 09, 2023
Cover [Abstract]
Entity Registrant Name	NASCENT BIOTECH INC
Entity Central Index Key	0001622057
Document Type	10-Q
Amendment Flag	false
Current Fiscal Year End Date	--03-31
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	false
Entity Current Reporting Status	Yes
Document Period End Date	Sep. 30, 2023
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2024
Entity Common Stock Shares Outstanding		166,735,430
Entity File Number	000-55299
Entity Incorporation State Country Code	NV
Entity Tax Identification Number	46-5001940
Entity Address Address Line 1	631 Hwy 1 Suite 407
Entity Address City Or Town	North Palm Beach
Entity Address State Or Province	FL
Entity Address Postal Zip Code	33408
City Area Code	612
Local Phone Number	961-5656
Document Quarterly Report	true
Document Transition Report	false
Entity Interactive Data Current	Yes

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Sep. 30, 2023	Mar. 31, 2023
Current assets:
Cash	$ 1,003,968	$ 172,186
Prepaid	38,693	82,816
Total current assets	1,042,661	255,002
Total assets	1,042,661	255,002
Current liabilities:
Accounts payable and accrued liabilities	510,082	498,122
Accrued liabilities- related parties	54,000	0
Convertible note- net of discount	305,000	428,719
Derivative liability	179,989	663,426
Total current liabilities	1,049,071	1,551,139
Total liabilities	1,049,071	1,551,139
Commitments and contingencies	0	0
Preferred stock, $0.001 par value, 50,000,000 authorized, none issued and outstanding. respectively	0	0
Common stock, $0.001 par value; 500,000,000 authorized, 166,735,430 and 131,764,348 issued and outstanding, respectively	166,734	131,764
Additional paid-in capital	23,369,331	20,194,874
Accumulated deficit	(23,542,475)	(21,622,775)
Total stockholders' deficit	(6,410)	(1,296,137)
Total liabilities and stockholders' deficit	$ 1,042,661	$ 255,002

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Sep. 30, 2023	Mar. 31, 2023
Stockholders deficit
Preferred stock shares par value	$ 0.001	$ 0.001
Preferred stock shares authorized	50,000,000	50,000,000
Preferred stock shares issued	0	0
Preferred stock shares outstanding	0	0
Common stock shares par value	$ 0.001	$ 0.001
Common stock shares authorized	500,000,000	500,000,000
Common stock shares issued	166,735,430	131,764,348
Common stock shares outstanding	166,735,430	131,764,348

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Operating expenses:
Consulting	$ 696,190	$ 213,915	$ 925,552	$ 637,065
General and administrative expense	82,036	81,986	169,786	191,689
Clinical trials	30,921	149,592	63,365	179,528
Product manufacturing and filling	0	0	136,507	0
Research and development	28,308	75,738	54,218	132,628
Loss from operations	(837,455)	(521,231)	(1,349,428)	(1,140,910)
Other income (expense):
Interest income	371	8	392	11
Change in fair value of derivative	132,735	903,240	292,179	375,656
Financing costs	0	(5,124)	0	(5,124)
Gain on debt settlement	0	0	50,000	0
Loss on original issuance discount	0	(246,724)	0	(329,390)
Interest expense	(125,127)	(275,883)	(362,843)	(345,834)
Total other income (expense)	7,979	375,571	(20,272)	(304,680)
Net loss	$ (829,476)	$ (145,714)	$ (1,369,700)	$ (1,445,590)
Net loss per share, basic and diluted	$ (0.01)	$ 0	$ (0.01)	$ (0.01)
Weighted average number of shares outstanding, basic and diluted	148,476,353	117,167,533	143,045,066	115,094,648

CONSOLIDATED STATEMENTS OF STOC

CONSOLIDATED STATEMENTS OF STOCKHOLDERS DEFICIT (Unaudited) - USD ($)	Total	Common Stock	Additional Paid-In Capital	Retained Earnings (Accumulated Deficit)
Balance, shares at Mar. 31, 2022		111,313,175
Balance, amount at Mar. 31, 2022	$ (671,476)	$ 111,313	$ 18,039,016	$ (18,821,806)
Common stock issued to related parties, shares		1,052,500
Common stock issued to related parties, amount	305,224	$ 1,052	304,172	0
Common stock issued for warrant exercise, shares		3,700,000
Common stock issued for warrant exercise, amount	148,000	$ 3,700	144,300	0
Common stock issued for service, shares		1,000,000
Common stock issued for service, amount	60,000	$ 1,000	59,000	0
Warrants issued with convertible notes	21,336	0	21,336	0
Net loss	(1,299,876)	$ 0	0	(1,299,876)
Balance, shares at Jun. 30, 2022		117,065,675
Balance, amount at Jun. 30, 2022	(1,436,792)	$ 117,065	18,567,825	(20,121,682)
Balance, shares at Mar. 31, 2022		111,313,175
Balance, amount at Mar. 31, 2022	$ (671,476)	$ 111,313	18,039,016	(18,821,806)
Common stock issued for service, shares	379,080
Common stock issued for service, amount	$ 101,973
Warrants issued with convertible notes	21,336
Net loss	(1,445,590)
Option expense	0
Balance, shares at Sep. 30, 2022		118,195,084
Balance, amount at Sep. 30, 2022	(1,187,940)	$ 118,195	19,961,261	(20,267,396)
Balance, shares at Jun. 30, 2022		117,065,675
Balance, amount at Jun. 30, 2022	(1,436,792)	$ 117,065	18,567,825	(20,121,682)
Common stock issued to related parties, shares		212,629
Common stock issued to related parties, amount	65,916	$ 213	65,703	0
Common stock issued for warrant exercise, shares		500,000
Common stock issued for warrant exercise, amount	60,000	$ 500	59,500	0
Warrants issued with convertible notes	157,402	0	157,402	0
Net loss	(145,714)	$ 0	0	(145,714)
Common stock issued for convertible debt, shares		379,080
Common stock issued for convertible debt, amount	101,973	$ 379	101,594	0
Common stock issued for AP, shares		37,700
Common stock issued for AP, amount	9,275	$ 38	9,237	0
Balance, shares at Sep. 30, 2022		118,195,084
Balance, amount at Sep. 30, 2022	(1,187,940)	$ 118,195	19,961,261	(20,267,396)
Balance, shares at Mar. 31, 2023		131,764,348
Balance, amount at Mar. 31, 2023	(1,296,137)	$ 131,764	20,194,874	(21,622,775)
Common stock issued to related parties, shares		2,235,250
Common stock issued to related parties, amount	111,762	$ 2,235	109,527	0
Common stock issued for service, shares		100,000
Common stock issued for service, amount	5,600	$ 100	5,500	0
Net loss	(540,224)	$ 0	0	(540,224)
Common stock issued for convertible debt, shares		9,537,180
Common stock issued for convertible debt, amount	367,796	$ 9,537	358,259	0
Change in derivative at conversion	191,258	0	191,258	0
Option expense	4,911	$ 0	4,911	0
Balance, shares at Jun. 30, 2023		143,636,778
Balance, amount at Jun. 30, 2023	(1,115,034)	$ 143,636	20,864,329	(22,162,999)
Balance, shares at Mar. 31, 2023		131,764,348
Balance, amount at Mar. 31, 2023	$ (1,296,137)	$ 131,764	20,194,874	(21,622,775)
Common stock issued for service, shares	9,537,180
Common stock issued for service, amount	$ 367,796
Warrants issued with convertible notes	0
Net loss	(1,369,700)
Option expense	9,822
Deemed dividend from down round	550,000
Balance, shares at Sep. 30, 2023		166,735,430
Balance, amount at Sep. 30, 2023	(6,410)	$ 166,734	23,369,331	(23,542,475)
Balance, shares at Jun. 30, 2023		143,636,778
Balance, amount at Jun. 30, 2023	(1,115,034)	$ 143,636	20,864,329	(22,162,999)
Common stock issued to related parties, shares		4,198,652
Common stock issued to related parties, amount	528,189	$ 4,198	523,991	0
Common stock issued for service, shares		180,000
Common stock issued for service, amount	9,000	$ 180	8,820	0
Net loss	(829,476)	0	0	(829,476)
Option expense	4,911	$ 0	4,911	0
Common stock issued for cash, shares		18,720,000
Common stock issued for cash, amount	1,436,000	$ 187,200	1,417,280	0
Deemed dividend from down round	0	$ 0	550,000	(550,000)
Balance, shares at Sep. 30, 2023		166,735,430
Balance, amount at Sep. 30, 2023	$ (6,410)	$ 166,734	$ 23,369,331	$ (23,542,475)

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	6 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Cash flows from operating activities:
Net loss	$ (1,369,700)	$ (1,445,590)
Adjustments to reconcile net loss to net cash used in operating activities:
Stock based compensation - related parties	639,951	371,140
Stock-based compensation	14,600	60,000
(Gain) loss in fair value of derivative liability	(292,179)	(375,656)
Debt discount amortization	360,409	335,226
Loss on convertible notes	0	286,265
Gain on debt settlement	(50,000)	0
Stock option expense	9,822	0
Changes in operating assets and liabilities:
Accounts payable and accrued expenses	84,756	(804)
Prepaid	44,123	(8,083)
Due to related parties	54,000	0
Net cash provided by (used in) operating activities	(504,218)	(777,502)
Cash flows from financing activities:
Proceeds from the sale of common stock	1,436,000	0
Repayments of convertible notes	(100,000)	(275,000)
Proceeds from warrant conversion	0	208,000
Proceeds from convertible notes	0	1,932,000
Net cash provided (used) by financing activities	1,336,000	1,865,000
Net increase (decrease) in cash	831,782	1,087,498
Cash -beginning of year	172,186	94,414
Cash -end of period	1,003,968	1,181,912
SUPPLEMENT DISCLOSURES:
Interest paid	0	11,135
Income taxes paid	0	0
Non Cash Transactions
Warrants issued with convertible notes	0	21,336
Initial discount from derivatives	0	178,739
Common stock issued for debt conversion	367,796	101,972
Retirement of derivative at conversion of debt	$ 191,258	$ 0
Common stock issued for AP		9,275

ORGANIZATION AND NATURE OF OPER

ORGANIZATION AND NATURE OF OPERATIONS	6 Months Ended
	Sep. 30, 2023
ORGANIZATION AND NATURE OF OPERATIONS
ORGANIZATION AND NATURE OF OPERATIONS	NOTE 1 – ORGANIZATION AND NATURE OF OPERATIONS Nascent Biotech, Inc. (“Nascent” or the “Company”) was incorporated on March 3, 2014 under the laws of the State of Nevada. The Company is actively developing Pritumumab for the treatment of brain cancer and pancreatic cancer. Nascent is also actively researching other cancers that have a high probability of benefiting from the therapeutic effects of Pritumumab because they share a common target. Pritumumab has shown to be very effective at low doses in previous clinical studies in Japan. Nascent is a phase 2 clinical trial biopharmaceutical company that focuses on biologic drug candidates that are preparing for initial clinical testing for the treatment of brain and pancreatic cancer. On March 31, 2017, the Company filed its IND submission with the United States Food and Drug Administration (FDA) for clearance to begin Phase I clinical trials. On December 7, 2018, the Company received a letter from the FDA allowing it to use a specific lot of drug substance to begin phase 1 clinical trials. On March 15, 2021, the Company opened phase1 clinical trials. On August 10, 2023 the Company received clearance from the United States Food and Drug Administration to commence phase 2 clinical trials of brain cancer.

BASIS OF PRESENTATION

BASIS OF PRESENTATION	6 Months Ended
	Sep. 30, 2023
BASIS OF PRESENTATION
BASIS OF PRESENTATION	NOTE 2- BASIS OF PRESENTATION The accompanying consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles. The Company has elected a fiscal year ending on March 31. The accompanying unaudited interim consolidated financial statements of the Company for the three and six months ended September 30, 2023 and 2022 have been prepared in accordance with accounting principles generally accepted in the United States for interim financial information in accordance with Securities and Exchange Commission and should be read in conjunction with the audited financial statements and notes thereto contained in the Company’s annual report on Form 10-K for the year ended March 31, 2023. In the opinion of management, the unaudited financial statements have been prepared on the same basis as the annual financial statements and reflect all adjustments, which include only normal recurring adjustments, necessary to present fairly the financial position and the results of operations for the interim periods presented herein. The results of operations for the interim periods are not necessarily indicative of the results to be expected for any subsequent quarters or for an entire year. Basis of Presentation The Company computes net loss per share in accordance with ASC 260, Earnings per Share We have identified the conversion features of certain of our convertible notes payable as derivatives. We estimate the fair value of the derivatives using the American Option Binomial pricing model. We estimate the fair value of the derivative liabilities at the inception of the financial instruments, at the date of conversions to equity and at each reporting date, recording a derivative liability, debt discount, and a gain or loss on change in derivative liabilities as applicable. These estimates are based on multiple inputs, including the market price of our stock, interest rates, our stock price volatility and variable conversion prices based on market prices as defined in the respective agreements. These inputs are subject to significant changes from period to period and to management's judgment; therefore, the estimated fair value of the derivative liabilities will fluctuate from period to period, and the fluctuation may be material. Revenue recognition In April 2016, the FASB issued ASU 2016–10 Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing. The amendments in this Update do not change the core principle of the guidance in Topic 606. Rather, the amendments in this Update clarify the following two aspects of Topic 606: identifying performance obligations and the licensing implementation guidance, while retaining the related principles for those areas. Topic 606 includes implementation guidance on (a) contracts with customers to transfer goods and services in exchange for consideration and (b) determining whether an entity’s promise to grant a license provides a customer with either a right to use the entity’s intellectual property (which is satisfied at a point in time) or a right to access the entity’s intellectual property (which is satisfied over time). The amendments are intended to render more detailed implementation guidance with the expectation to reduce the degree of judgement necessary to comply with Topic 606. ASC Topic 606 prescribes a new five-step model entities should follow in order to recognize revenue in accordance with the core principle. These five steps are: 1. Identify the contract(s) with a customer. 2. Identify the performance obligations in the contract. 3. Determine the transaction price. 4. Allocate the transaction price to the performance obligations in the contract. 5. Recognize revenue when (or as) the entity satisfied the performance obligations. The Company implemented the transition using the modified retrospective method of transition. The funds are not earned on milestones that have not been reached per the contract. Based on the cut off treatment of the recognition of revenue per the milestones specific to the license agreements, the Company has determined that there are no adjustments in the value of the revenue recognized from these contracts. Derivative debt In August 2020, the FASB issued ASU 2020-06 Debt – Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging – Contracts in Entity’s Own Equity (Subtopic 815-40) ASC 470-20 ASC 740-10-55-51 The amendments in the ASU are effective for public business entities that meet the definition of an SEC filer, excluding entities eligible to be smaller reporting companies as defined by the SEC, for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years. For all other entities, the amendments are effective for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years. Early adoption is permitted at the beginning of an entity’s annual fiscal year, but no earlier than fiscal years beginning after December 15, 2020. The Company is still evaluating the effects of the adoption of the amendment.

GOING CONCERN

GOING CONCERN	6 Months Ended
	Sep. 30, 2023
GOING CONCERN
GOING CONCERN	NOTE 3 - GOING CONCERN The Company’s consolidated financial statements are prepared using accounting principles generally accepted in the United States of America applicable to a going concern that contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has minimal working capital and has incurred losses from operations. The Company has no revenue to cover its operating costs and the Company will incur additional expenses in the future developing their product. These factors raise substantial doubt about the company’s ability to continue as a going concern. The Company engages in research and development activities that must be satisfied in cash secured through outside funding. The Company may offer noncash consideration and seek equity lines as a means of financing its operations. If the Company is unable to obtain revenue producing contracts or financing or if the revenue or financing it does obtain is insufficient to cover any operating losses it may incur, it may substantially curtail or terminate its operations or seek other business opportunities through strategic alliances, acquisitions or other arrangements that may dilute the interests of existing stockholders. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended
	Sep. 30, 2023
RELATED PARTY TRANSACTIONS
RELATED PARTY TRANSACTIONS	NOTE 4 – RELATED PARTY TRANSACTIONS On September 1, 2015, the Company entered five-year employment contracts with three of its officers and directors. One of the officers and director resigned as of September 30, 2020. Under the terms of the agreements the Company issued shares of common stock to the officers and directors equaling 11% of the outstanding shares of the Company as of the date of the contracts. As additional future shares are issued, the officers and directors are entitled to additional shares, so their aggregate ownership percentage initially remained at 11% (undated to 18% as noted below) of the outstanding shares of the Company. The agreements were amended on September 1, 2020, as noted below, and the table reflects the amendment to these agreements. The following table sets forth the shares earned under these contracts for the two active officers as of September 30, 2023: Officer and Director Initial Share Awards Under the Contracts Additional Shares Earned to Maintain Ownership Percentage Total Shares Earned President 1,028,910 14,248,369 15,277,279 Chief Financial Officer 617,346 7,356,523 7,973,869 Total 1,646,256 21,604,892 23,251,148 On September 1, 2020, the Company entered five-year compensation agreements with two of its officers and directors. Under the terms of the agreements the Company issued shares of common stock to the two senior officers equaling 18% of the outstanding shares of the Company as additional future shares are issued. The officers are entitled to additional future shares, so their aggregate ownership percentage remains at 18% of the future outstanding shares of the Company. Officer and Director Fiscal Year Annualized Compensation Being Paid President $ 250,000 Chief Financial Officer $ 180,000 Total $ 430,000 During the six months ended September 30, 2023, two officers and a director were issued 6,433,902 shares of common stock with a value of $639,951 for service.

EQUITY

EQUITY	6 Months Ended
	Sep. 30, 2023
EQUITY
EQUITY	NOTE 5 – EQUITY Common During the six months ended September 30, 2022, two officers and a director were issued 1,265,129 shares of common stock with a value of $371,140 for service. During the six months ended September 30, 2022, four entities were issued 3,700,000 shares of common stock with a value of $148,000 for the exercise of 3,700,000 warrants. During the six months ended September 30, 2022, the Company issued 37,700 shares of common stock with a value of $9,275 for accounts payable. During the six months ended September 30, 2022, the medical director was issued 1,000,000 shares of common stock with a value of $60,000 for service. During the six months ended September 30, 2022, the Company issued 500,000 shares of common stock with a value of $60,000 for the exercise of 500,000 warrants. During the six months period ended September 30, 2022, the Company issued 379,080 shares of common stock with a value of $101,973 for the conversion of $100,000 of convertible notes and $1,973 in interest. During the six months ended September 30, 2023, two officers and a director were issued 6,433,902 shares of common stock with a value of $639,951 for service. During the six months ended September 30, 2023, the Company issued 9,537,180 shares of common stock with a value of $367,796 for the conversion of debt and accrued interest. During the six months ended September 30, 2023, the Company issued 100,000 shares of common stock with a value of $5,600 for service. During the six months ended September 30, 2023, the Company issued 18,720,000 shares of common stock with a value of $1,436,000 for cash. During the six months ended September 30, 2023, the Company issued 180,000 shares of common stock with a value of $9,000 for service.

OPTIONS

OPTIONS	6 Months Ended
	Sep. 30, 2023
OPTIONS
OPTIONS	NOTE 6– OPTIONS During the six months period ended September 30, 2023, the Company recognized $9,822 in option expense leaving a balance of unrecognized option expense of $66,170. The following sets forth the options granted and outstanding during the six months ended September 30, 2023: Options Weighted Average Exercise Price Weighted Average Remaining Contract Life Number of Options Exercisable Intrinsic Value Outstanding at March 31, 2023 1,430,000 $ 0.28 3.81 930,000 $ -- Granted -- -- -- -- Exercised -- -- -- -- -- Outstanding at September 30, 2023 1,430,000 $ 0.28 3.31 1,080,000 $ 37,900 The weighted average remaining life and intrinsic value of the options as of September 30, 2023, was 3.31 years and $37,900, respectively.

WARRANTS

WARRANTS	6 Months Ended
	Sep. 30, 2023
WARRANTS
WARRANTS	NOTE 7 – WARRANTS During the year ended March 31, 2021 the Company issued 3,700,000 warrants and used the Binomial Pricing model to estimate the fair value of the warrants as of grant date, using the following key inputs: market prices of the Company’s common stock at dates of grant between $0.08-0.11 per share, conversion price of $0.15, volatility of 312.5%-314.49% and discount rate of 0.14-0.16%. Based on the fair value of the common stock of $437,000 and value of the warrants of $349,605 the fair value of the warrants was calculated to be 41% of the total value or $303,000. During the year ended March 31, 2021 the valuation resulted in a deemed dividend from the down round calculation of $555,000. As of September 30, 2022 3,700,000 warrants were converted into 3,700,000 shares of common stock for cash at a value for $148,000. On April 7, 2022, the Company issued 500,000 warrants as part of a convertible note issued the same date. The Company used the Binomial Pricing model to estimate the fair value of the warrants as of grant date using the following key inputs; market prices of the Company’s stock at date of grant of $0.08 per share, conversion price of $0.12 per share, volatility of 132% and discount of 1.78%. The fair value of the warrants were calculated to be $ 26,000 and was used to allocate the proceeds to the two elements based on the relative fair value of the debt instruments without the warrants and of the warrants at the time of issuance. The portion of the proceeds allocated to the warrants of $21,336 is accounted for as paid in capital. As of September 23, 2022 the 500,000 warrants were converted into 500,000 shares of common stock with a value of $60,000. On August 31, 2022 the Company issued 750,000 warrants as part of a convertible note issued the same date. The Company used the Binomial Pricing model to estimate the fair value of the warrants as of grant date using the following key inputs; market prices of the Company’s stock at date of grant of $0.41 per share, conversion price of $0.60 per share, volatility of 137% and discount of 3.50%. The fair value of the warrants were calculated to be $ 188,760 and was used to allocate the proceeds to the two elements based on the relative fair value of the debt instruments without the warrants and of the warrants at the time of issuance. The portion of the proceeds that were allocated to the warrants of $9,902 is accounted for as paid in capital. On September 2, 2022 the Company issued 250,000 warrants as part of a convertible note issued the same date. The Company used the Binomial Pricing model to estimate the fair value of the warrants as of grant date using the following key inputs; market prices of the Company’s stock at date of grant of $0.345 per share, conversion price of $0.60 per share, volatility of 137% and discount of 3.47%. The fair value of the warrants were calculated to be $50,273 and was used to allocate the proceeds to the two elements based on the relative fair value of the debt instruments without the warrants and of the warrants at the time of issuance. The portion of the proceeds were allocated to the warrants of $2,484 is accounted for as paid in capital. The warrants contain an anti-dilution clause which become effective if any instrument is issued after the warrant issuance is converted into common stock at a price lower than the warrant conversion price. During the six months ended September 30, 2023 the valuation resulted in a deemed dividend from the down round calculation of $550,000 with a recalculated conversion price change to $0.05 per share. The weighted average remaining life and intrinsic value of the warrants as of September 30, 2023 was: Warrants Weighted Average Exercise Price Weighted Average Remaining Contract Life Intrinsic Value Outstanding at March 31, 2022 3,700,000 $ 0.15 1.35 $ - Granted 1,500,000 0.44 1.75 - Exercised (4,200,000 ) - - - Expired - - - - Outstanding as of March 31, 2023 1,000,000 0.60 1.50 - Granted - - - - Exercised - - - - Expired - - - - Balance at September 30, 2023 1,000,000 $ 0.05 .91 $ - As of September 30, 2023 there were 1,000,000 warrants outstanding. The remaining life weighted average was 0.91 and intrinsic value of zero.

CONVERTIBLE DEBT

CONVERTIBLE DEBT	6 Months Ended
	Sep. 30, 2023
CONVERTIBLE DEBT
CONVERTIBLE DEBT	NOTE 8 - CONVERTIBLE DEBT On August 31, 2022 the Company entered into an agreement with an unrelated third party for convertible debentures totaling $1,500,000. The first $500,000 was paid at closing with the second $500,000 paid on September 20, 2022, upon filing of an S-1 Registration, and the third $500,000 paid on September 27, 2022, upon the S-1 becoming effective. Each debenture matures one year from date of issuance. The interest rate for each debenture is six percent (6%) per annum and the Debenture may be converted at the lesser of $0.30 per share or eighty percent (80%) of the lowest VWAP of the Company’s common stock for ten consecutive trading days immediately prior to the conversion date and carried an original discount of 3% of the debenture face value. The Company also issued a warrant to purchase 750,000 shares of the Company’s common stock for a period of two years, expiring on August 30, 2024, at an exercise price of $0.60 per share. As part of the agreement the Company filed an S-1 registration statement registering the underlying common shares for the debenture conversion and the warrants. The initial derivatives were calculated for each debenture as follows: 1. Debenture 1- risk free interest of 3.50%, volatility of 137% and expected life of 1.00 years 2. Debenture 2- risk free interest of 4.03%, volatility of 140% and expected life of 1.00 years 3. Debenture 3- risk free interest of 3.98%, volatility of 141% and expected life of 1.00 years During the six months ended September 30, 2023, the Company issued to the note holder 8,205,263 shares of common stock for the conversion of $300,000 of the convertible notes plus $17,556 of accrued interest. On June 29, 2023 the Company signed a redemption agreement, amended on August 31, 2023, with the debentures owner pertaining to the outstanding principal balance of $400,000. Under the terms of the agreement the Company paid the debenture owner $50,000 on August 24, 2023. The terms of the agreement requires principal payments of $50,000, which was made before September 30, 2023, $50,000 to be paid on or before October 31, 2023 and the balance of $250,000 on or before December 31, 2023. The debenture owner has agreed not to convert any of the principal or interest to common stock through December 31, 2023 and if the terms of the agreement are met will forgive any interest on the outstanding amounts of the debentures. If the note is not satisfied as of December 31, 2023, the note holder could convert the outstanding balance into common stock. On September 2, 2022 the Company entered into an agreement with an unrelated third party for convertible debentures totaling $500,000. The first $250,000 was advanced to the Company at closing with the second $250,000 to be paid to the Company upon the S-1 becoming effective. Each debenture matures one year from date of issuance. The interest rate for each debenture is six percent (6%) per annum and the Debenture may be converted at the lesser of $0.30 per share or eighty percent (80%) of the lowest VWAP of the Company’s common stock for ten consecutive trading days immediately prior to the conversion date and carried an original discount of 3% of the debenture face value. The Company also issued a warrant to purchase 250,000 shares of the Company’s common stock for a period of two years, expiring on August 30, 2024, at an exercise price of $0.60 per share. As part of the agreement the Company filed an S-1 registration statement registering the underlying common shares for the debenture conversion and the warrants. The initial derivative was calculated using risk free interest of 3.47%, volatility of 137% and expected life of 1 year. As of September 30, 2023 the funds for the second debenture were not received by the Company. During the six months ended September 30, 2023, the Company issued to the note holder 1,331,919 shares of common stock for the conversion of $45,000 of the convertible note plus $5,240 of accrued interest leaving a note balance of $5,000 plus accrued interest. During the six months ended September 30, 2023, the Company issued an aggregate of 9,537,180 shares of common stock with a value of $367,796 for the conversion of $345,000 of convertible note and $22,795 in interest. The conversion of the shares plus the principal payment noted above leaves a balance due of $305,000 in convertible notes plus accrued interest.

FAIR VALUE MEASUREMENTS AND DER

FAIR VALUE MEASUREMENTS AND DERIVATIVE LIABILITIES	6 Months Ended
	Sep. 30, 2023
FAIR VALUE MEASUREMENTS AND DERIVATIVE LIABILITIES
FAIR VALUE MEASUREMENTS AND DERIVATIVE LIABILITIES	NOTE 9 - FAIR VALUE MEASUREMENTS AND DERIVATIVE LIABILITIES As defined in (Financial Accounting Standards Board ASC 820), fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (exit price). The Company utilized the market data of similar entities in its industry or assumptions that market participants would use in pricing the asset or liability, including assumptions about risk and the risks inherent in the inputs to the valuation technique. These inputs can be readily observable, market corroborated, or generally unobservable. The Company classifies fair value balances based on the observability of those inputs. FASB ASC 820 establishes a fair value hierarchy that prioritizes the inputs used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1 measurement) and the lowest priority to unobservable inputs (level 3 measurement). The three levels of the fair value hierarchy are as follows: Level 1 – Quoted prices are available in active markets for identical assets or liabilities as of the reporting date. Active markets are those in which transactions for the asset or liability occur in sufficient frequency and volume to provide pricing information on an ongoing basis. Level 1 primarily consists of financial instruments such as exchange-traded derivatives, marketable securities, and listed equities. Level 2 – Pricing inputs are other than quoted prices in active markets included in level 1, which are either directly or indirectly observable as of the reported date and includes those financial instruments that are valued using models or other valuation methodologies. These models are primarily industry-standard models that consider various assumptions, including quoted forward prices for commodities, time value, volatility factors, and current market and contractual prices for the underlying instruments, as well as other relevant economic measures. Substantially all of these assumptions are observable in the marketplace throughout the full term of the instrument, can be derived from observable data or are supported by observable levels at which transactions are executed in the marketplace. Instruments in this category generally include non-exchange-traded derivatives such as commodity swaps, interest rate swaps, options, and collars. Level 3 – Pricing inputs include significant inputs that are generally less observable from objective sources. These inputs may be used with internally developed methodologies that result in management’s best estimate of fair value As September 30, 2023, the Company believes the amounts reported for cash, payables, accrued liabilities and amounts due to related parties approximate their fair values, due to the nature or duration of these instruments. During the six months ended September 30, 2023, the Convertible note holder entered into an agreement in which the Company will pay the principal note balance by December 31, 2023. The note holder will not convert any amount of the outstanding notes into common stock unless the principal has not been paid per the agreement. The following table represents the change in the fair value of the derivative liabilities during the quarter ended September 30, 2023: Level 1 Level 2 Level 3 Fair value of derivative liability as of March 31, 2023 $ - $ - $ 663,426 Change at conversion (191,258 ) Change in fair value of the derivative - - (292,179 ) Balance at September 30, 2023 $ - $ - $ 179,989

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Sep. 30, 2023
COMMITMENTS AND CONTINGENCIES
COMMITMENTS AND CONTINGENCIES	NOTE 10 –COMMITMENTS AND CONTINGENCIES On September 30, 2016, the Company entered a cell line sales agreement with the product manufacturer. Under the terms of the agreement the Company is obligated to make future payments based on the milestones of its achievements. These future payments may be as followed; 1. $100,000 upon the initiation (first dose/first patient) of the first Phase I clinical trial (or equivalent) of a Product; 2. $225,000 upon the initiation (first dose/first patient) of the first Phase III clinical trial (or equivalent) of a Product 3. $225,000 payable upon the first Biologics License Application approval (or equivalent) of a product. 4. Annual maintenance fee upon completion of phase I manufacturing or the transfer of the cell line from Catalent’s control of $50,000; 5. A contingent sales fee upon first commercial sale of a product of 1% of sales or $150,000 whichever is greater payable quarterly. As of September 30, 2023 the outstanding balance was $50,090. On March 9, 2020, the Board of Directors of the Company adapted an expense bonus program. Under the program, if an acquisition, merger or change in control is affected, 10% of the value of the transaction will be allocated to pay the expenses of the transaction including but not limited to legal, accounting, transfer fees and other miscellaneous expense. The balance of the fund after expenses will be allocated 20% to directors and 80% to officers and employees of the Company as allocated by the Chief Executive Officer and approved by the Board of Directors.

LICENSE AGREEMENT

LICENSE AGREEMENT	6 Months Ended
	Sep. 30, 2023
LICENSE AGREEMENT
LICENSE AGREEMENT	NOTE 11- LICENSE AGREEMENT On March 31, 2021, the Company issued a license agreement for US $5,000,000 to BioRay Pharmaceutical Co, LTD, (Licensee) licensing Pritumumab internationally with the exclusion of North and Central America and the Caribbean Islands. Under the terms of the agreement the Company received $250,000 upon signing of the agreement plus $750,000 with the start of the phase 1 clinical trials , which started in March 2021. In addition, the Company received $750,000 upon the initial patient enrolled at the dosage level of 8.0 mg/kg. Further payments of $2,500,000 were to be received when the FDA approves the phase 2 clinical trials and $750,000 to receive when the phase 2 clinical trials begin. Upon commercialization by the Licensee, the Company was to receive a 9% royalty on net sales for 20 years. Since the inception of the license agreement the Company had receive payments totaling $1,750,000. On June 6, 2023 the Company and BioRay mutually agreed to terminate the license agreement, at no cost to either party, returning the worldwide rights to the Company.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Sep. 30, 2023
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS	NOTE 12 - SUBSEQUENT EVENTS On October 23, 2023, the Company paid $5,000 against the outstanding convertible notes payable to Platinum Point leaving a balance due of zero. On October 30, 2023 ,the Company paid $50,000 against the note outstanding per the settlement agreement with Yorkville leaving a balance due on December 31, 2023 of $250,000. The Company has evaluated subsequent events to determine events occurring after September 30, 2023 through the date of this filing that would have a material impact on the Company’s financial results or require disclosure and have determined none exist other than those noted above in this footnote.

BASIS OF PRESENTATION (Policies

BASIS OF PRESENTATION (Policies)	6 Months Ended
	Sep. 30, 2023
BASIS OF PRESENTATION
Basis of Presentation	The Company computes net loss per share in accordance with ASC 260, Earnings per Share We have identified the conversion features of certain of our convertible notes payable as derivatives. We estimate the fair value of the derivatives using the American Option Binomial pricing model. We estimate the fair value of the derivative liabilities at the inception of the financial instruments, at the date of conversions to equity and at each reporting date, recording a derivative liability, debt discount, and a gain or loss on change in derivative liabilities as applicable. These estimates are based on multiple inputs, including the market price of our stock, interest rates, our stock price volatility and variable conversion prices based on market prices as defined in the respective agreements. These inputs are subject to significant changes from period to period and to management's judgment; therefore, the estimated fair value of the derivative liabilities will fluctuate from period to period, and the fluctuation may be material.
Revenue recognition	In April 2016, the FASB issued ASU 2016–10 Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing. The amendments in this Update do not change the core principle of the guidance in Topic 606. Rather, the amendments in this Update clarify the following two aspects of Topic 606: identifying performance obligations and the licensing implementation guidance, while retaining the related principles for those areas. Topic 606 includes implementation guidance on (a) contracts with customers to transfer goods and services in exchange for consideration and (b) determining whether an entity’s promise to grant a license provides a customer with either a right to use the entity’s intellectual property (which is satisfied at a point in time) or a right to access the entity’s intellectual property (which is satisfied over time). The amendments are intended to render more detailed implementation guidance with the expectation to reduce the degree of judgement necessary to comply with Topic 606. ASC Topic 606 prescribes a new five-step model entities should follow in order to recognize revenue in accordance with the core principle. These five steps are: 1. Identify the contract(s) with a customer. 2. Identify the performance obligations in the contract. 3. Determine the transaction price. 4. Allocate the transaction price to the performance obligations in the contract. 5. Recognize revenue when (or as) the entity satisfied the performance obligations. The Company implemented the transition using the modified retrospective method of transition. The funds are not earned on milestones that have not been reached per the contract. Based on the cut off treatment of the recognition of revenue per the milestones specific to the license agreements, the Company has determined that there are no adjustments in the value of the revenue recognized from these contracts.
Derivative debt	In August 2020, the FASB issued ASU 2020-06 Debt – Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging – Contracts in Entity’s Own Equity (Subtopic 815-40) ASC 470-20 ASC 740-10-55-51 The amendments in the ASU are effective for public business entities that meet the definition of an SEC filer, excluding entities eligible to be smaller reporting companies as defined by the SEC, for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years. For all other entities, the amendments are effective for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years. Early adoption is permitted at the beginning of an entity’s annual fiscal year, but no earlier than fiscal years beginning after December 15, 2020. The Company is still evaluating the effects of the adoption of the amendment.

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	6 Months Ended
	Sep. 30, 2023
RELATED PARTY TRANSACTIONS
Schedule of shares earned by related party	Officer and Director Initial Share Awards Under the Contracts Additional Shares Earned to Maintain Ownership Percentage Total Shares Earned President 1,028,910 14,248,369 15,277,279 Chief Financial Officer 617,346 7,356,523 7,973,869 Total 1,646,256 21,604,892 23,251,148
Schedule of future outstanding shares	Officer and Director Fiscal Year Annualized Compensation Being Paid President $ 250,000 Chief Financial Officer $ 180,000 Total $ 430,000

OPTIONS (Tables)

OPTIONS (Tables)	6 Months Ended
	Sep. 30, 2023
OPTIONS
Schedule of Summary of stock options outstanding	Options Weighted Average Exercise Price Weighted Average Remaining Contract Life Number of Options Exercisable Intrinsic Value Outstanding at March 31, 2023 1,430,000 $ 0.28 3.81 930,000 $ -- Granted -- -- -- -- Exercised -- -- -- -- -- Outstanding at September 30, 2023 1,430,000 $ 0.28 3.31 1,080,000 $ 37,900

WARRANTS (Tables)

WARRANTS (Tables)	6 Months Ended
	Sep. 30, 2023
WARRANTS
Schedule of weighted average remaining life and intrinsic value of the warrants	Warrants Weighted Average Exercise Price Weighted Average Remaining Contract Life Intrinsic Value Outstanding at March 31, 2022 3,700,000 $ 0.15 1.35 $ - Granted 1,500,000 0.44 1.75 - Exercised (4,200,000 ) - - - Expired - - - - Outstanding as of March 31, 2023 1,000,000 0.60 1.50 - Granted - - - - Exercised - - - - Expired - - - - Balance at September 30, 2023 1,000,000 $ 0.05 .91 $ -

FAIR VALUE MEASUREMENTS AND D_2

FAIR VALUE MEASUREMENTS AND DERIVATIVE LIABILITIES (Tables)	6 Months Ended
	Sep. 30, 2023
FAIR VALUE MEASUREMENTS AND DERIVATIVE LIABILITIES
Schedule of change in fair value of derivative liabilities	Level 1 Level 2 Level 3 Fair value of derivative liability as of March 31, 2023 $ - $ - $ 663,426 Change at conversion (191,258 ) Change in fair value of the derivative - - (292,179 ) Balance at September 30, 2023 $ - $ - $ 179,989

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details)	6 Months Ended
	Sep. 30, 2023 shares
Initial Share Awards Under the Contracts	1,646,256
Additional Shares Earned to Maintain Ownership Percentage	21,604,892
Total Shares Earned	23,251,148
Chief Financial Officer [Member]
Initial Share Awards Under the Contracts	617,346
Additional Shares Earned to Maintain Ownership Percentage	7,356,523
Total Shares Earned	7,973,869
President [Member]
Initial Share Awards Under the Contracts	1,028,910
Additional Shares Earned to Maintain Ownership Percentage	14,248,369
Total Shares Earned	15,277,279

RELATED PARTY TRANSACTIONS (D_2

RELATED PARTY TRANSACTIONS (Details 1)	6 Months Ended
	Sep. 30, 2023 USD ($)
Tatal	$ 430,000
Chief Financial Officer [Member]
Tatal	180,000
President [Member]
Tatal	$ 250,000

RELATED PARTY TRANSACTIONS (D_3

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	3 Months Ended			6 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Jun. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Common stock shares issued for services, shares				9,537,180	379,080
Common stock shares issued for services, amount	$ 9,000	$ 5,600	$ 60,000	$ 367,796	$ 101,973
September 1, 2020 [Member]
Officers and directors employment agreement terms, description				the Company entered five-year compensation agreements with two of its officers and directors. Under the terms of the agreements the Company issued shares of common stock to the two senior officers equaling 18% of the outstanding shares of the Company as additional future shares are issued. The officers are entitled to additional future shares, so their aggregate ownership percentage remains at 18% of the future outstanding shares of the Company
Two Officers And A Director
Common stock shares issued for services, shares				6,433,902
Common stock shares issued for services, amount				$ 639,951
Three Officers and Director [Member] | September 1, 2015 [Member]
Officers and directors employment agreement terms, description				the Company entered five-year employment contracts with three of its officers and directors. One of the officers and director resigned as of September 30, 2020. Under the terms of the agreements the Company issued shares of common stock to the officers and directors equaling 11% of the outstanding shares of the Company as of the date of the contracts. As additional future shares are issued, the officers and directors are entitled to additional shares, so their aggregate ownership percentage initially remained at 11% (undated to 18% as noted below) of the outstanding shares of the Company

EQUITY (Details Narrative)

EQUITY (Details Narrative) - USD ($)	3 Months Ended			6 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Jun. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Mar. 31, 2023
Common stock shares, issued	166,735,430			166,735,430		131,764,348
Common stock shares value for services, amount	$ 9,000	$ 5,600	$ 60,000	$ 367,796	$ 101,973
Common stock shares issued for services				9,537,180	379,080
Conversion of convertible notes					$ 100,000
Conversion of convertible notes interest					$ 1,973
Common stock shares value for cash, amount				$ 1,436,000
Common stock shares value for cash, shares				18,720,000
Warrant [Member]
Common stock shares issued for exercise of warrants					500,000
Common stock shares issued for services				180,000	500,000
Common stock shares value for account payable, amount				$ 9,000	$ 60,000
Accounts Payable [Member]
Common stock shares issued for services					37,700
Common stock shares value for account payable, amount					$ 9,275
Four Entities [Member]
Common stock shares value for exercise of warrants, amount					$ 148,000
Common stock shares, issued					3,700,000
Common stock shares issued for exercise of warrants					3,700,000
Medical Director [Member]
Common stock shares value for services, amount					$ 60,000
Common stock shares issued for services					1,000,000
Two Officers and Director [Member]
Common stock shares issued for services				6,433,902	1,265,129
Common stock shares value for account payable, amount				$ 639,951	$ 371,140
Preferred Stock
Common stock shares issued for services				100,000
Common stock shares value for services, amount				$ 5,600

OPTIONS (Details)

OPTIONS (Details)	6 Months Ended
	Sep. 30, 2023 USD ($) $ / shares shares
Options
Option, Beginning Balance	1,430,000
Option, granted	0
Option, ending Balance	1,430,000
Weighted average exercise price
Weighted average exercise price, Beginning | $ / shares	$ 0.28
Weighted average exercise price, granted | $ / shares	0
Weighted average exercise price, ending | $ / shares	$ 0.28
Weighted Average Remaining Contract Life
Weighted Average Remaining Contract life, Beginning	3 years 9 months 21 days
Weighted Average Remaining Contract life, Ending	3 years 3 months 21 days
Number of option exercisable
Number of option exercisable, Beginning	930,000
Number of option exercisable, granted	0
Number of option exercisable, ending	1,080,000
Intrinsic value
Intrinsic value, Beginning | $	$ 0
Intrinsic value, Granted | $	0
Intrinsic value, Exercised | $	0
Intrinsic value ending | $	$ 37,900

OPTIONS (Details Narrative)

OPTIONS (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Sep. 30, 2023	Sep. 30, 2022	Mar. 31, 2023
OPTIONS
Option expense	$ 4,911	$ 4,911	$ 9,822	$ 0
Unrecognized option expense			$ 66,170
Weighted Average Remaining Contract life			3 years 3 months 21 days
Intrinsic value	$ 37,900	$ 0	$ 37,900		$ 0

WARRANTS (Details)

WARRANTS (Details) - USD ($)	6 Months Ended	12 Months Ended
	Sep. 30, 2023	Mar. 31, 2023
Number of warrants
Outstanding warrants, Beginning	1,000,000	3,700,000
Outstanding warrants, granted		1,500,000
Outstanding warrants, Exercised		(4,200,000)
Outstanding warrants, Ending	1,000,000	1,000,000
Weighted average exercise price
Weighted average exercise price, Beginning	$ 0.60	$ 0.15
Weighted average exercise price, Granted	0	0.44
Weighted average exercise price, Exercised	0	0
Weighted average exercise price, Expired	0	0
Weighted average exercise price, Ending	$ 0.05	$ 0.60
Weighted Average Remaining Contract Life
Weighted Average Remaining Contract life, Beginning	1 year 6 months	1 year 4 months 6 days
Weighted Average Remaining Contract life, Granted		1 year 9 months
Weighted Average Remaining Contract life, Ending	10 months 28 days	1 year 5 months 30 days
Intrinsic value
Intrinsic value, Beginning	$ 0	$ 0
Intrinsic value, Granted	0	0
Intrinsic value, Exercised	0	0
Intrinsic value, Expired	0	$ 0
Intrinsic value, Ending	$ 0

WARRANTS (Details Narrative)

WARRANTS (Details Narrative) - USD ($)			1 Months Ended		3 Months Ended			6 Months Ended	12 Months Ended
	Sep. 02, 2022	Apr. 07, 2022	Sep. 23, 2022	Aug. 31, 2022	Sep. 30, 2023	Jun. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Mar. 31, 2021
Deemed dividend from down round					$ 0			$ 550,000	$ 555,000
Warrant converted into common stock							3,700,000
Warrant converted into common stock amount							$ 148,000
Exercise price of warrants		$ 0.08
Warrants issued		500,000					3,700,000		3,700,000
Conversion price		$ 0.12						$ 0.05	$ 0.15
Volatility rate		132%
Adjustments to additional paid-in capital, warrant issued		$ 21,336
Discount rate		1.78%
Fair value of warrant		$ 26,000
Number of warrants outstanding					1,000,000			1,000,000
Remaining life weighted average of warrants								10 months 28 days
Conversion warrants value						$ 367,796	$ 101,973
Convertible Note Issued [Member]
Warrants issued	250,000			750,000
Market price of warrants	$ 0.345			$ 0.41
Conversion price	$ 0.60			$ 0.60
Discount rate	3.47%			3.50%
Volatility rate	137%			137%
value of warrants	$ 50,273			$ 88,760
Warrants amount accounted and paid in capital	$ 2,484			$ 9,902
Warrant [Member]
Fair value of warrants									41%
Number of warrants converted into common share			500,000
Number of new common share from conversion from warrants			500,000
Conversion warrants value			$ 60,000
value of warrants									$ 349,605
Total value of warrant									303,000
Fair value of common stock									$ 437,000
Warrant [Member] | Minimum [Member]
Exercise price of warrants									$ 0.08
Discount rate									0.14%
Volatility rate									312.50%
Warrant [Member] | Maximum [Member]
Exercise price of warrants									$ 0.11
Discount rate									0.16%
Volatility rate									314.49%

CONVERTIBLE DEBT (Details Narra

CONVERTIBLE DEBT (Details Narrative) - USD ($)	1 Months Ended	6 Months Ended
	Jun. 29, 2023	Sep. 30, 2023	Sep. 30, 2022	Jun. 30, 2023	Mar. 31, 2023	Sep. 27, 2022	Sep. 20, 2022	Sep. 02, 2022	Aug. 31, 2022
Common stock				1,331,919
Convertible notes				$ 45,000
Interest				5,000
Accrued interest				$ 5,240
Common share issued				9,537,180
Common share issued		166,735,430			131,764,348
Common share value				$ 367,796
Interest on convertible notes			$ 1,973
Debenture Redemption Agreement [Member]
Debenture redemption principal amount	$ 400,000
Debenture payment description		the Company paid the debenture owner $50,000 on August 24, 2023. The terms of the agreement requires principal payments of $50,000, which was made before September 30, 2023, $50,000 to be paid on or before October 31, 2023 and the balance of $250,000 on or before December 31, 2023
Debtenture 1
Risk free interest rate		3.50%
Volatility rate		137%
Expected life		1 year
Debtenture 2
Risk free interest rate		4.03%
Volatility rate		140%
Expected life		1 year
Debtenture 3
Risk free interest rate		3.98%
Volatility rate		141%
Expected life		1 year
August 31, 2022 [Member]
Conversion price, Description		Debenture may be converted at the lesser of $0.30 per share or eighty percent (80%) of the lowest VWAP of the Company’s common stock for ten consecutive trading days immediately prior to the conversion date and carried an original discount of 3% of the debenture face value
Warrant expiry date									Aug. 30, 2024
Exercise price of warrant		$ 0.60
Convertible debentures with unrelated party									$ 1,500,000
Debt paid,first installement									$ 500,000
Debt paid,second installement							$ 500,000
Interest rate on convertible debenture		6%
Common stock issued for warrant purchase									750,000
Debt paid,third installement						$ 500,000
September 02, 2022 [Member]
Conversion price, Description		Debenture may be converted at the lesser of $0.30 per share or eighty percent (80%) of the lowest VWAP of the Company’s common stock for ten consecutive trading days immediately prior to the conversion date and carried an original discount of 3% of the debenture face value
Risk free interest rate		3.47%
Volatility rate		137%
Expected life		1 year
Warrant expiry date								Aug. 30, 2024
Exercise price of warrant		$ 0.60
Convertible debentures with unrelated party								$ 500,000
Debt paid,first installement								250,000
Debt paid,second installement								250,000
Interest rate on convertible debenture		6%
Common stock issued for warrant purchase								$ 250,000
Convertible Debt
Interest				22,795
Convertible debt				$ 300,000
Common share issued				8,205,263
Interest on convertible notes		$ 17,556
Accrued interest		$ 400,000
Convertible Notes Accrued Interest Debt [Member]
Accrued interest				$ 305,000

FAIR VALUE MEASUREMENTS AND D_3

FAIR VALUE MEASUREMENTS AND DERIVATIVE LIABILITIES (Details)	Sep. 30, 2023 USD ($)
Level 1 [Member]
Fair value of derivative liability as of March 31, 2023	$ 0
Change at conversion	0
Change in fair value of the derivative	0
Balance at September 30, 2023	0
Fair Value, Inputs, Level 2 [Member]
Fair value of derivative liability as of March 31, 2023	0
Change at conversion	0
Change in fair value of the derivative	0
Balance at September 30, 2023	0
Fair Value, Inputs, Level 3 [Member]
Fair value of derivative liability as of March 31, 2023	663,426
Change at conversion	(191,258)
Change in fair value of the derivative	(292,179)
Balance at September 30, 2023	$ 179,989

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)		1 Months Ended	6 Months Ended
	Mar. 09, 2020	Sep. 30, 2016	Sep. 30, 2023
Merger, description	Under the program, if an acquisition, merger or change in control is affected, 10% of the value of the transaction will be allocated to pay the expenses of the transaction including but not limited to legal, accounting, transfer fees and other miscellaneous expense. The balance of the fund after expenses will be allocated 20% to directors and 80% to officers and employees of the Company as allocated by the Chief Executive Officer and approved by the Board of Directors
Annual Maintenance			$ 50,090
Investment description		A contingent sales fee upon first commercial sale of a product of 1% of sales or $150,000 whichever is greater payable quarterly
First Phase I clinical trial [Member]
Future payments		$ 100,000
Annual maintenance fee		50,000
First Phase III clinical trial [Member]
Future payments		225,000
First BLA [Member]
Future payments		$ 225,000

LICENSE AGREEMENT (Details Narr

LICENSE AGREEMENT (Details Narrative) - BioRay Pharmaceutical Co LTD [Member]	6 Months Ended
	Sep. 30, 2023 USD ($)
Agreement description	Under the terms of the agreement the Company received $250,000 upon signing of the agreement plus $750,000 with the start of the phase 1 clinical trials , which started in March 2021. In addition, the Company received $750,000 upon the initial patient enrolled at the dosage level of 8.0 mg/kg. Further payments of $2,500,000 were to be received when the FDA approves the phase 2 clinical trials and $750,000 to receive when the phase 2 clinical trials begin
Issuance of license agreement	$ 5,000,000
Royalty rate	9%
Royalty on net sales	20 years
Payment received upon signing agreement	$ 250,000
Initial payment received	750,000
Aggregate Payment received from license agreement	$ 1,750,000

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	1 Months Ended		6 Months Ended
	Oct. 30, 2023	Oct. 23, 2023	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2023
Repayment of convertible notes payble			$ 100,000	$ 275,000
Subsequent Event | Platinum Point
Repayment of convertible notes payble		$ 5,000
Subsequent Event | Yorkville
Repayment of notes payble	$ 50,000
Notes payble					$ 250,000