Sharing Services Global (SHRG) 10-Q 14 Feb 24 2024 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Dec. 31, 2023	Feb. 13, 2024
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2023
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2024
Current Fiscal Year End Date	--03-31
Entity File Number	000-55997
Entity Registrant Name	SHARING SERVICES GLOBAL CORPORATION
Entity Central Index Key	0001644488
Entity Tax Identification Number	30-0869786
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	5200 Tennyson Parkway
Entity Address, Address Line Two	Suite 400
Entity Address, City or Town	Plano
Entity Address, State or Province	TX
Entity Address, Postal Zip Code	75024
City Area Code	(469)
Local Phone Number	304-9400
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		376,328,885
Entity Information, Former Legal or Registered Name	None

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Dec. 31, 2023	Mar. 31, 2023
Current Assets
Cash and cash equivalents	$ 737,850	$ 2,994,885
Trade accounts receivable, net	494,451	273,674
Other receivable	1,800,000
Short-term advance	31,194
Inventory, net	2,190,680	1,636,120
Other current assets, net	226,371	527,827
Total Current Assets	5,480,546	5,432,506
Property and equipment, net	325,523	9,270,193
Right-of-use assets, net	414,865	448,240
Deferred income taxes, net	16
Investment in unconsolidated entities, net		206,231
Intangible assets	438,002	545,372
Other assets	1,162,389	1,177,173
TOTAL ASSETS	7,821,341	17,079,715
Current Liabilities
Accounts payable	1,084,968	1,028,510
Accrued and other current liabilities	2,745,147	2,781,037
Accrued sales commission payable	1,676,362	2,357,643
Tax payable	1,518,379	1,446,503
Note payable	1,200,000
Convertible note payable, related party, net of unamortized debt discount and unamortized deferred loan cost		24,827,086
Total Current Liabilities	8,224,856	39,362,822
Lease liability, long-term	416,277	440,478
TOTAL LIABILITIES	8,641,133	39,803,300
Commitments and contingencies
STOCKHOLDERS’ DEFICIT
Treasury stock		(626,187)
Additional paid in capital	110,699,858	84,619,762
Shares to be issued	12,146	12,146
Accumulated deficit	(111,230,122)	(106,456,378)
Accumulated other comprehensive loss	(339,942)	(308,305)
TOTAL STOCKHOLDERS’ DEFICIT	(819,792)	(22,723,585)
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT	7,821,341	17,079,715
Series A Preferred Stock [Member]
STOCKHOLDERS’ DEFICIT
Preferred stock value	310	310
Series B Preferred Stock [Member]
STOCKHOLDERS’ DEFICIT
Preferred stock value
Series C Preferred Stock [Member]
STOCKHOLDERS’ DEFICIT
Preferred stock value	322	322
Series D Preferred Stock [Member]
STOCKHOLDERS’ DEFICIT
Preferred stock value	3
Common Class A [Member]
STOCKHOLDERS’ DEFICIT
Common stock value	37,633	34,745
Common Class B [Member]
STOCKHOLDERS’ DEFICIT
Common stock value
Related Party [Member]
Current Liabilities
Note payable		$ 6,922,043

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2023	Mar. 31, 2023
Series A Preferred Stock [Member]
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	100,000,000	100,000,000
Preferred stock, shares issued	3,100,000	3,100,000
Preferred stock, shares outstanding	3,100,000	3,100,000
Series B Preferred Stock [Member]
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Series C Preferred Stock [Member]
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	100,000,000	100,000,000
Preferred stock, shares issued	3,220,000	3,220,000
Preferred stock, shares outstanding	3,220,000	3,220,000
Series D Preferred Stock [Member]
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares issued	26,000	26,000
Preferred stock, shares outstanding	26,000	26,000
Common Class A [Member]
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	1,990,000,000	1,990,000,000
Common stock, shares issued	376,328,885	347,451,880
Common stock, shares outstanding	376,328,885	347,451,880
Common Class B [Member]
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	10,000,000	10,000,000
Common stock, shares issued	0	0
Common stock, shares outstanding	0	0

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations and Comprehensive Loss (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2023	Dec. 31, 2022
Income Statement [Abstract]
Net sales	$ 2,885,645	$ 3,245,903	$ 8,172,469	$ 12,737,673
Cost of goods sold	701,683	1,643,111	2,217,315	5,059,916
Gross profit	2,183,962	1,602,792	5,955,154	7,677,757
Operating expenses
Selling and marketing	948,228	928,246	3,112,773	5,723,642
General and administrative	1,972,405	4,678,620	6,375,717	13,787,444
Total operating expenses	2,920,633	5,606,866	9,488,490	19,511,086
Operating loss	(736,671)	(4,004,074)	(3,533,336)	(11,833,329)
Other income (expense):
Interest expense, net	(137,362)	(3,320,159)	(3,006,440)	(9,761,622)
Other income			1,800,000
Gain on employee warrants liability		39,375		207,210
Loss on investment and extinguishment of debt			(116,841)
Unrealized loss on investment		(3,614,242)		(10,284,002)
Other non-operating income (expense), net	(17,009)	(21,722)	86,427	118,077
Total other expense, net	(154,371)	(6,916,748)	(1,236,854)	(19,720,337)
Loss before income taxes	(891,042)	(10,920,822)	(4,770,190)	(31,553,666)
Income tax expense (benefit)	3,554	104,129	3,554	(789,803)
Net loss	(894,596)	(11,024,951)	(4,773,744)	(30,763,863)
Other comprehensive income (loss), net of tax:
Currency translation adjustments	(4,032)	251,166	(31,637)	(156,850)
Total other comprehensive (loss) income	(4,032)	251,166	(31,637)	(156,850)
Comprehensive loss	$ (898,628)	$ (10,773,785)	$ (4,805,381)	$ (30,920,713)
Loss per share:
Loss per share - Basic	$ (0.002)	$ (0.04)	$ (0.01)	$ (0.12)
Loss per share - Diluted	$ (0.002)	$ (0.04)	$ (0.01)	$ (0.12)
Weighted average shares:
Weighted average shares, Basic	376,328,885	262,832,833	374,543,761	267,956,183
Weighted average shares, Diluted	376,328,885	262,832,833	374,543,761	267,956,183

Condensed Consolidated Statem_2

Condensed Consolidated Statement of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (4,773,744)	$ (30,763,863)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	442,643	539,411
Stock-based compensation	(148,267)	(303,784)
Amortization of debt discount and other	2,015,542	10,447,435
Loss (gain) on extinguishment of debt	38,215	(350,320)
Intangible asset impairment		154,182
Bad debt expense (recovery of bad debt provision)	177,115	(85,155)
Realized/unrealized gain on investments		10,284,002
Provision for obsolete inventory (recovery of inventory provision)	(54,394)	1,012,433
Changes in operating assets and liabilities:
Accounts receivable	(397,891)	(22,413)
Short-term advance	(31,194)
Other receivable	(1,800,000)
Inventory	(500,165)	892,136
Other current assets	672,915	321,291
Property and equipment	(54,237)
Other assets	97,590	(137,112)
Accounts payable	56,458	669,048
Income taxes payable	71,860	(496,026)
Lease liability	1,578	35,008
Accrued and other liabilities	760,577	(1,042,211)
Net Cash Used in Operating Activities	(3,425,399)	(8,845,938)
CASH FLOWS FROM INVESTING ACTIVITIES:
Payments for property and equipment and other assets		(1,404,013)
Issuance of notes receivable		(216,885)
Purchase of marketable securities		(9,510,000)
Cash paid for asset purchase		(400,000)
Net Cash Used in Investing Activities		(11,530,898)
CASH FLOWS FROM FINANCING ACTIVITIES:
Net proceeds from issuance of promissory notes		10,922,329
Proceeds from note payable	1,200,000
Common stock received on litigation settlement		(1,046,254)
Retirement of loans		(3,374,416)
Net Cash Provided by Financing Activities	1,200,000	6,501,659
IMPACT OF CURRENCY RATE CHANGES ON CASH	(31,635)	(35,864)
Decrease in cash and cash equivalents	(2,257,034)	(13,911,041)
Cash and cash equivalents, beginning of period	2,994,885	17,023,266
Cash and cash equivalents, end of period	737,851	3,112,225
Supplemental cash flow information
Cash paid for interest	96,279	127,790
Cash paid for income taxes	$ 550

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Changes in Stockholders' Deficit (Unaudited) - USD ($)	Preferred Stock [Member] Series A Preferred Stock [Member]	Preferred Stock [Member] Series B Preferred Stock [Member]	Preferred Stock [Member] Series C Preferred Stock [Member]	Preferred Stock [Member] Series D Preferred Stock [Member]	Common Stock [Member] Common Class A and B [Member]	Additional Paid-in Capital [Member]	Shares To Be Issued [Member]	Treasury Stock, Common [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Total
Balance at Mar. 31, 2022	$ 310		$ 322		$ 28,892	$ 80,738,719	$ 12,146		$ (57,886,336)	$ (65,109)	$ 22,828,944
Balance, shares at Mar. 31, 2022	3,100,000		3,220,000		288,923,969
Currency translation adjustments										(156,850)	(156,850)
Net loss									(30,763,863)		(30,763,863)
Refinancing of debt and detachable warrants						1,235,516					1,235,516
Repurchase of shares of Common Stock					$ (2,609)	(23,482)		(626,187)			$ (652,278)
Repurchase of shares of common stock, shares					(26,091,136)						(26,091,136)
Balance at Dec. 31, 2022	$ 310		$ 322		$ 26,283	81,950,753	12,146	(626,187)	(88,650,199)	(221,959)	$ (7,508,531)
Balance, shares at Dec. 31, 2022	3,100,000		3,220,000		262,832,833
Balance at Mar. 31, 2023	$ 310		$ 322		$ 34,745	84,619,762	12,146	(626,187)	(106,456,378)	(308,305)	(22,723,585)
Balance, shares at Mar. 31, 2023	3,100,000		3,220,000		347,451,880
Cancellation of treasury-stock						(626,187)		626,187
Common stock issued for debt modification				$ 3		26,169,365					26,169,368
Common stock issued for debt modification, shares				26,000
Common stock issued to settle accrued interest payable					$ 2,888	536,918					539,806
Common stock issued to settle accrued interest payable, shares					28,877,005
Currency translation adjustments										(31,637)	(31,637)
Net loss									(4,773,744)		(4,773,744)
Balance at Dec. 31, 2023	$ 310		$ 322	$ 3	$ 37,633	$ 110,699,858	$ 12,146		$ (111,230,122)	$ (339,942)	$ (819,792)
Balance, shares at Dec. 31, 2023	3,100,000		3,220,000	26,000	376,328,885

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Changes in Stockholders' Deficit (Unaudited) (Parenthetical)	9 Months Ended
	Dec. 31, 2022 shares
Statement of Stockholders' Equity [Abstract]
Repurchase of shares	26,091,136

ORGANIZATION AND BUSINESS

ORGANIZATION AND BUSINESS	9 Months Ended
	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION AND BUSINESS	NOTE 1 – ORGANIZATION AND BUSINESS Description of Operations Sharing Services Global Corporation (“Sharing Services,” “SHRG”) and its subsidiaries (collectively, the “Company”) aim to build shareholder value by developing or investing in innovative emerging businesses and technologies that augment the Company’s products and services portfolio, business competencies, and geographic reach. The Company was incorporated in the State of Nevada in April 2015. The Company’s main business activities include: Sale of Health and Wellness Products TM Sale of Member-Based Travel Services In August 2021, Sharing Services and Hapi Café, Inc, a company affiliated with Heng Fai Ambrose Chan, a Director of the Company, entered into a Master Franchise Agreement (the “MFA”) pursuant to which Sharing Services acquired the exclusive franchise rights in North America to the brand “Hapi Café.” Under the terms of the MFA, Sharing Services, directly or through its subsidiaries, has the right to operate no less than five corporate-owned stores and can offer to the public sub-franchise rights to own and operate other stores, subject to the terms and conditions contained in the MFA. The Company plans to open up Hapi Café in Dallas and other major cities in North America, and is in the process of identifying and evaluating suitable locations. Directly or through its subsidiaries, the Company from time to time will invest in emerging business in the direct selling industry, using a combination of debt and equity financing, in efforts to leverage the Company’s business competencies and to participate in the growth of these businesses. As part of the Company’s commitment to the success of these emerging businesses, the Company, directly or through its subsidiaries, also plans to offer shared services, such as merchant processing, insurance, order fulfillment and logistics, and other “back office” solutions that are success-critical to these businesses in the direct sales industry.

GOING CONCERN

GOING CONCERN	9 Months Ended
	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GOING CONCERN	NOTE 2- GOING CONCERN The accompanying unaudited condensed consolidated financial statements as of December 31, 2023 have been prepared using generally accepted accounting principles in the United States of America (“GAAP”) applicable to a going concern, which contemplates the realization of assets and the liquidation of liabilities in the ordinary course of business. During the nine months ended December 31, 2023 and 2022, the Company had a net loss was approximately $ 4.8 million and $ 30.8 million, respectively. These factors among other raise substantial doubt about the ability of the Company to continue as a going concern for a reasonable period of time. In order to continue as a going concern, the Company will need, among other things, additional capital resources. Management’s plan is to obtain such resources for the Company by obtaining capital from significant shareholders sufficient to meet its minimal operating expenses and seeking third party equity and/or debt financing. However, management cannot provide any assurances that the Company will be successful in accomplishing any of its plans. These financial statements do not include any adjustments related to the recoverability and classification of assets or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

SIGNIFICANT ACCOUNTING POLICIES

SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
SIGNIFICANT ACCOUNTING POLICIES	NOTE 3 – SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The unaudited condensed consolidated interim financial statements included herein have been prepared in accordance with GAAP and pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). Certain note disclosures normally included in annual financial statements prepared in accordance with GAAP have been condensed or omitted as permitted pursuant to the rules and regulations of the SEC, although we believe that the disclosures made are adequate to make the information not misleading. These condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the fiscal year ended March 31, 2023. Unless so stated, the disclosures in the accompanying condensed consolidated financial statements do not repeal the disclosures in our consolidated financial statements for year ended March 31, 2023. The accompanying unaudited condensed consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. All significant intercompany accounts and transactions have been eliminated in consolidation. Certain prior period financial information has been reclassified to conform with the current year’s presentation. Use of Estimates and Assumptions The preparation of financial statements in accordance with GAAP requires the use of judgment and requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses, and disclosures about contingent assets and liabilities, if any. Matters that require the use of estimates and assumptions include, among others: the recoverability of accounts and notes receivable, the valuation of inventory, the useful lives of fixed assets, the assessment of long-lived assets for impairment, the nature and timing of satisfaction of multiple performance obligations resulting from contracts with customers, the allocation of the transaction price to multiple performance obligations in a sales transaction, the measurement and recognition of right-of-use assets and related lease liabilities, the valuation of share-based compensation awards, the provision for income taxes, the measurement and recognition of uncertain tax positions, the valuation of long-term debt covenants, and the valuation of loss contingencies, if any. Actual results may differ from these estimates in amounts that may be material to our consolidated financial statements. We believe that the estimates and assumptions used in the preparation of our consolidated financial statements are reasonable. Cash and Cash Equivalents The Company considers all highly liquid investments with original maturities of three months or less to be cash equivalents. Cash and cash equivalents include recent customer remittances deposited with our merchant processors at the balance sheet date, which generally settle within 24 to 72 hours. As of December 31, 2023, and March 31, 2023, cash and cash equivalents included cash held by our merchant processors of approximately $ 0.08 0.5 0.4 1.3 Accounts Receivable and Allowance for Credit Losses Accounts receivable consists mainly of amounts due from a merchant processor in the normal course of business. To measure impairment on accounts receivables, the Company adopted current expected credit losses (CECL) model, which is established on management’s historical collection experience, age of the receivable, the economic environment, industry trend analysis, and the current credit profile and financial condition of the merchant processor. On a quarterly basis, management reviews its receivables to determine if the allowance for doubtful accounts is adequate and adjusts the allowance, including the base loss rate and adjustment factors, when necessary. Delinquent account balances are written-off against the allowance for doubtful accounts after all means of collection have been exhausted and that the likelihood of collection is not probable. Inventory Inventory consists of finished goods and promotional materials and are stated at the lower of cost, determined using the first-in, first-out (“FIFO”) method, or net realizable value. The Company periodically assesses its inventory levels when compared to current and anticipated sales levels. As of December 31, 2023, and March 31, 2023, the allowance for obsolete inventory was $ 843,034 880,926 Other Receivable and Loan Payable In July 2023, the Company, through its out-sourced payroll services provider (“Paychex”), submitted a claim to the Internal Revenue Services (“IRS”) for the Employee Retention Tax Credit (“ERTC credit”) based on its payroll records and other pertinent information. Refunds will be distributed based on IRS processing times and the total ERTC credit will be approximately $ 1.8 Through the introduction of Paychex, the Company successfully applied for an ERTC loan (“bridge loan”) in August 2023. The bridge loan that was approved came to $ 1.2 24,000 1.18 Other Assets Other assets include a multi-user license and code of a back-office platform that was acquired for $ 1 Capitalization on Internal-Use Software Costs Foreign Currency Translation The functional currency of each of our foreign operations is generally the respective local currency. Balance sheet accounts are translated into U.S. dollars (our reporting currency) at the rates of exchange in effect at the balance sheet date, while the results of operations and cash flows are generally translated using average exchange rates for the periods presented. Individual material transactions, if any, are translated using the actual rate of exchange on the transaction date. The resulting translation adjustments are reported in accumulated other comprehensive loss in our condensed consolidated balance sheets. In September 2021, the Company, through its wholly owned subsidiary, commenced operations in the Republic of Korea (South Korea). SCHEDULE OF FOREIGN EXCHANGE CURRENCY TRANSLATION South Korean Won per USD Exchange rate as of December 31, 2023 1,294.46 South Korean Won per USD Three Months ended Nine Months ended December 31, 2023 December 31, 2023 Average exchange rate as of December 31, 2023 1,320.54 1,316.52 Comprehensive Loss For the three and nine months ended December 31, 2023 and 2022, the Company’s comprehensive loss comprised of currency translation adjustments and net loss. Revenue Recognition As of December 31, 2023, and March 31, 2023, deferred sales revenue associated with products invoiced but not received by customers at the balance sheet date was $ 212,715 113,896 44,248 80,528 26,970 26,894 25,493 25,493 During the three and nine months ended December 31, 2023 and 2022, substantially all our consolidated net sales were from our health and wellness products. Sales Commissions The Company recognizes sales commission expenses, when incurred, in accordance with GAAP. During the three months ended December 31, 2023 and 2022, sales commission expense, which is included in selling and marketing expenses in our condensed consolidated statements of operations and comprehensive loss, was approximately $ 0.9 million and $ 1.2 million, respectively. During the nine months ended December 31, 2023 and 2022, sales commission expense was approximately $ 2.7 million and $ 5.1 million, respectively Recently Issued Accounting Standards - Pending Adoption In August 2020, the FASB issued ASU No. 2020-06, Debt – Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging – Contracts in Entity’s Own Equity

LOSS PER SHARE

LOSS PER SHARE	9 Months Ended
	Dec. 31, 2023
Loss per share:
LOSS PER SHARE	NOTE 4 – LOSS PER SHARE We calculate basic loss per share by dividing net loss attributable to common shareholders by the weighted average number of common shares outstanding during the reporting period. Diluted earnings per share is calculated similarly but reflects the potential impact of shares issuable upon the conversion or exercise of outstanding convertible preferred stock, convertible notes payable, if any, stock warrants and other commitments to issue common stock, except where the impact would be anti-dilutive. The following table sets forth the computations of basic and diluted loss per share: SCHEDULE OF COMPUTATIONS OF BASIC AND DILUTED LOSS PER SHARE 2023 2022 Three Months Ended December 31, 2023 2022 Net loss $ (894,596 ) $ (11,024,951 ) Weighted average basic and diluted shares 376,328,885 262,832,833 Loss per share: Basic and diluted $ (0.002 ) $ (0.04 ) 2023 2022 Nine Months Ended December 31, 2023 2022 Net loss $ (4,773,744 ) $ (30,763,863 ) Weighted average basic and diluted shares 374,543,761 267,956,183 Loss per share: Basic and diluted $ (0.01 ) $ (0.12 ) The following potentially dilutive securities and instruments were outstanding as of December 31, 2023, and 2022, but excluded from the table above: SCHEDULE OF POTENTIALLY DILUTIVE INSTRUMENTS OUTSTANDING 2023 2022 As of December 31, 2023 2022 Convertible preferred stock 6,320,000 6,320,000 Convertible notes payable - 1 63,612,120 - Total potential incremental shares 6,320,000 1 69,932,120

INVENTORY, NET

INVENTORY, NET	9 Months Ended
	Dec. 31, 2023
Inventory Disclosure [Abstract]
INVENTORY, NET	NOTE 5 – INVENTORY, NET Inventory consists primarily of finished goods. The Company provides an allowance for any slow-moving or obsolete inventory. As of December 31, 2023, and March 31, 2023, inventory consists of the following: SCHEDULE OF INVENTORY December 31, 2023 March 31, 2023 Finished Goods $ 3,033,714 $ 2,517,046 Allowance for inventory obsolescence (843,034 ) (880,926 ) Inventory,net $ 2,190,680 $ 1,636,120

OTHER CURRENT ASSETS, NET

OTHER CURRENT ASSETS, NET	9 Months Ended
	Dec. 31, 2023
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
OTHER CURRENT ASSETS, NET	NOTE 6 – OTHER CURRENT ASSETS, NET Other current assets consist of the following: SCHEDULE OF OTHER CURRENT ASSETS December 31,2023 March 31, 2023 Inventory-related deposits $ 334,373 $ 288,649 Accounts receivable, related parties - 167,578 Prepaid insurance and other operational expenses 46,560 105,652 Deposits for sales events - 120,614 Right to recover asset 21,079 20,975 Subtotal 402,012 703,468 Less: allowance for losses (175,641 ) (175,641 ) Other current assets $ 226,371 $ 527,827 Prepaid insurance and other operational expenses primarily consist of payments for goods and services (such as freight, trade show expenses and insurance premiums) which are expected to be realized in the next operating cycle. Prepaid interest represents interest on the 2022 Note due to Decentralized Sharing Systems, Inc. (“DSSI”) (see NOTE 14 below) for the period from July 1, 2023 inclusive to December 31, 2023. Right to recover assets is associated with our customers’ right of return and is expected to be realized in one year or less. As of December 31, 2023, and March 31, 2023, the provision for losses in connection with certain inventory-related deposits for which recoverability is less than certain was approximately $ 176,000

INVESTMENT IN UNCONSOLIDATED EN

INVESTMENT IN UNCONSOLIDATED ENTITIES, NET	9 Months Ended
	Dec. 31, 2023
Investments, All Other Investments [Abstract]
INVESTMENT IN UNCONSOLIDATED ENTITIES, NET	NOTE 7 – INVESTMENT IN UNCONSOLIDATED ENTITIES, NET In September 2021, the Company, Stemtech Corporation (“Stemtech”) and Globe Net Wireless Corp. (“GNTW”) entered into a Securities Purchase Agreement (the “SPA”) pursuant to which the Company invested $ 1.4 1.4 500,000 September 9, 2024 10 September 13, 2024 1.4 154,173 The Company carries its investment in the Convertible Note, the GNTW Warrant and the shares of GNTW common stock at fair value in accordance with GAAP. During the three months ended September 30, 2022, the Company recognized unrealized gains, before income tax, of $ 4,865,354 Effective June 30, 2023, subject to the terms of a certain Loan Purchase Contract, Assignment of Note and Liens and Other Loan Documents, and Note Allonge document, DSSI purchased from SHRG the Stemtech promissory note in the amount of $ 1.4 1.1 1.1 27.0 1.4 In September 2021, the Company entered into a Membership Unit Purchase Agreement pursuant to which the Company acquired a 30.75 1,537,000 On October 1, 2023, MojiLife and its principals Darin Davis and Kimberlee Davis (collectively the “Seller”) and Moji Life International, Inc., a Nevada corporation (the “Purchaser”), a wholly-owned subsidiary of the Company (collectively the “Parties”) entered into an Asset Purchase Agreement (the “MojiLife Asset Purchase Agreement”). Pursuant to the MojiLife Asset Purchase Agreement, the Purchaser purchased the Seller’s real and personal property including, machinery and equipment, intellectual property, trade names, patents, marketing strategies and materials, all product formulas, all saleable inventory, the Seller’s organization database of distributors and customers, and assumed certain liabilities of the Seller. In connection with the Moji Asset Purchase Agreement, on October 1, 2023, the Purchaser and SHRG Development Ventures, LLC (“SHRGDV”), an affiliate of the Purchaser and subsidiary of the Company also entered an Exchange Agreement whereby SHRDV relinquished and surrendered its 30.75 On a quarterly basis, the Company evaluates the recoverability of its investments and reviews current economic trends to determine the adequacy of its allowance for impairment losses based on each investee financial performance data and other relevant information. An estimate for impairment losses is recognized when recovery in full of the Company’s investment is no longer probable. Investment balances are written off against the allowance after the potential for recovery is considered remote. Investment in unconsolidated entities consists of the following: SUMMARY OF INVESTMENT IN UNCONSOLIDATED ENTITIES December 31, 2023 March 31, 2023 Investment in detachable GNTW stock warrant $ - $ 143,641 Investment in GNTW common stock - 18,300 Investment in Stemtech convertible note - 44,290 Investment in MojiLife, LLC - 1,537,000 Subtotal - 1,743,231 Less, allowance for impairment losses - (1,537,000 ) Investments $ - $ 206,231

PROPERTY AND EQUIPMENT, NET

PROPERTY AND EQUIPMENT, NET	9 Months Ended
	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT, NET	NOTE 8 – PROPERTY AND EQUIPMENT, NET Property and equipment consist of the following: SUMMARY OF PROPERTY AND EQUIPMENT December 31, 2023 March 31, 2023 Building and building improvements $ - $ 8,952,555 Computer software 1,024,274 1,024,274 Furniture and fixtures 287,421 237,042 Computer equipment 220,264 220,264 Leasehold improvements and other  399,306 394,306 Total property and equipment 1,931,265 10,828,441 Accumulated depreciation and amortization (1,605,742 ) (1,558,248 ) Property and equipment, net $ 325,523 $ 9,270,193 Effective June 30, 2023, the Company and DSSI entered into an Assignment of Limited Liability Company Interests agreement pursuant to which: (a) DSSI assumed approximately $ 7.24 million in SHRG liabilities secured by certain Commercial Real Estate, (b) DSSI credited SHRG approximately $ 240,000 towards amounts owed under the 2022 Note (the “$ 27.0 million loan”), and (c) DSSI acquired ownership of Linden Real Estate Holdings LLC, with its sole asset being a commercial lot and commercial building located in Lindon, Utah, subject to the assumed indebtedness.

ACCRUED AND OTHER CURRENT LIABI

ACCRUED AND OTHER CURRENT LIABILITIES	9 Months Ended
	Dec. 31, 2023
Payables and Accruals [Abstract]
ACCRUED AND OTHER CURRENT LIABILITIES	NOTE 9 – ACCRUED AND OTHER CURRENT LIABILITIES Accrued and other current liabilities consist of the following: SUMMARY OF ACCRUED AND OTHER CURRENT LIABILITIES December 31, 2023 March 31, 2023 Deferred sales revenues $ 369,726 $ 246,811 Liability associated with uncertain tax positions 925,785 925,795 Accrued interest payable - 536,123 Payroll and employee benefits 302,276 329,762 Lease liability, current portion 33,790 41,385 Other accruals 1,113,570 701,161 Accrued and other current liabilities $ 2,745,147 $ 2,781,037 Lease liability, current portion, represents obligations due within one year under operating leases for office space, automobiles, and office equipment. See Note 16 - LEASES below for more information. As of December 31, 2023, and March 31, 2023, other accruals include amounts due to related parties of $ 0 167,578 1,113,570 533,583

NOTES PAYABLE, RELATED PARTY

NOTES PAYABLE, RELATED PARTY	9 Months Ended
	Dec. 31, 2023
Debt Disclosure [Abstract]
NOTES PAYABLE, RELATED PARTY	NOTE 10 – NOTES PAYABLE, RELATED PARTY Notes payable, related party, consisted of the following: SCHEDULE OF NOTE PAYABLE RELATED PARTY December 31, 2023 March 31, 2023 APB Loan $ - $ 5,594,253 APB Revolving Note - 1,530,569 Unamortized discount and deferred financing costs - (202,779 ) Note payable to related party, net $ - $ 6,922,043 On June 15, 2022, the Company, through one of its subsidiaries, Linden Real Estate Holdings LLC (“SHRG Subsidiary”), entered into a secured real estate promissory note with American Pacific Bancorp, Inc. (“APB”), pursuant to which APB loaned the Company approximately $ 5.7 June 1, 2024 8% 43,897 5,522,829 On August 11, 2022, the Company executed a revolving credit promissory note with APB (“the APB Revolving Note”) pursuant to which the Company had access to advances with a maximum principal balance not to exceed the principal sum of $ 10 600,000 8% 6.0 1.5 54,384 Effective June 30, 2023 subject to the terms of an Assignment of Limited Liability Company Interests agreement, Decentralized Sharing Systems, Inc. (“DSSI”) purchased the SHRG Subsidiary with the financial terms generally summarized as follows: (a) DSSI assumed approximately $ 7.24 240,000 27.0

CONVERTIBLE NOTE PAYABLE, RELAT

CONVERTIBLE NOTE PAYABLE, RELATED PARTY	9 Months Ended
	Dec. 31, 2023
Convertible Note Payable Related Party
CONVERTIBLE NOTE PAYABLE, RELATED PARTY	NOTE 11 – CONVERTIBLE NOTE PAYABLE, RELATED PARTY Note payable, related party, consists of the following: SCHEDULE OF RELATED PARTY CONVERTIBLE NOTES PAYABLE Issuance Date Maturity Date Interest Rate Conversion Price (per share) December 31, 2023 March 31, 2023 September 2022 September 2024 8 % $ N/A $ - $ 27,000,000 Unamortized debt discount and deferred financing costs - (2,172,914 ) Convertible debt - 24,827,086 Less: current portion of note payable - 24,827,086 Long-term note payable $ - $ - On April 5, 2021, the Company and DSSI entered into a Securities Purchase Agreement, pursuant to which the Company issued: (a) a Convertible Promissory Note in the principal amount of $ 30.0 150,000,000 0.22 30.0 3.0 0.20 8% 0.20 0.20 On September 15, 2022, the Company and DSSI which, together with DSS, a major shareholder of the Company, entered into an agreement pursuant to which the Company issued, to DSSI: (a) a two-year Convertible, Advancing Promissory Note in the principal amount of $ 27.0 818,181,819 0.033 8% 818,181,819 270,000 30.0 150,000,000 0.22 30.0 . In March 2023, the Company and DSSI entered into a Securities Exchange and Amendment Agreement pursuant to which the parties agreed to amend the 2022 Note by removing the conversion rights granted by the 2022 Note. The Company recognized the transaction with DSSI as a debt extinguishment in accordance with GAAP . 10.7 Effective June 30, 2023, the Company and DSSI entered into two transactions, involving the sale of certain assets to DSSI, pursuant to which DSSI credited, in the aggregate, $ 641,790 546,000 On August 31, 2023, the Company and DSSI executed a debt exchange agreement whereby DSSI cancelled the $ 27 million loan and accepted 26,000 shares of the Company’s Series D Preferred Stock, $ 0.0001 par value per share (“Preferred D Stock”) in exchange for the cancellation of the $ 27.0 million loan. Pursuant to the debt exchange agreement, the principal amount together with all unpaid interest, totaling $ 26,169,367 was deemed to be repaid. The holder of Preferred D Stock is entitled to receive dividends in cash valued at a rate of 25% per annum of the operating income of the Company. Any accrued and unpaid dividends shall be payable in cash commencing on August 31, 2024 and continuing each annual anniversary of such date on a perpetual basis.

INCOME TAXES

INCOME TAXES	9 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 12 – INCOME TAXES The statutory rates for our domestic and our material foreign operations are as follows for the periods shown: SCHEDULE OF STATUTORY RATES FOR OUR DOMESTIC AND FOREIGN OPERATION Country 2023 2022 United States 21 % 21 % Republic of Korea 21 % 21 % Effective income tax rate 21 % 21 % Our consolidated effective income tax rate reconciliation is as follows: SCHEDULE OF INCOME TAX RATE RECONCILIATION RATE 2023 2022 Nine Months Ended December 31, 2023 2022 Federal statutory rate 21.0 % 21.0 % Permanent differences 0.8 - Change in valuation allowance for NOL carry-forwards (21.0 ) (21.0 ) Stock warrant transactions and other items - (2.5 ) Effective income tax rate 0.8 % (2.5 )% Income taxes applicable to our foreign operations are not material in the periods presented.

STOCKHOLDERS_ EQUITY

STOCKHOLDERS’ EQUITY	9 Months Ended
	Dec. 31, 2023
Equity [Abstract]
STOCKHOLDERS’ EQUITY	NOTE 13 - STOCKHOLDERS’ EQUITY Common Stock On September 15, 2022, the Company and DSSI which, together with DSS, a shareholder of the Company, entered into an agreement pursuant to which the Company issued, to DSSI: (a) a two-year Convertible, Advancing Promissory Note in the principal amount of $ 27.0 818,181,819 0.033 8% May 1, 2024 818,181,819 270,000 30.0 150,000,000 0.22 30.0 . 2.0 On February 3, 2023, the Company mutually agreed with DSS to enter into a Letter Agreement (the “DSS Letter Agreement”), pursuant to which the Company and DSS have agreed to terminate and release all obligations of the Consulting Agreement effective as of December 31, 2022. In accordance with the DSS Letter Agreement, the Company also agreed to issue 33,333,333 700,000 On February 28, 2023, the Company and DSSI mutually agreed in a Letter Agreement (the “First DSSI Letter Agreement”) to a mutual settlement of the interest accrued on the 2022 Note issued by the Company to DSSI. In accordance with the DSSI Letter Agreement, the Company agreed to issue 26,285,714 0.021 552,000 On March 24, 2023, the Company, DSS and DSSI, entered into a Securities Exchange and Amendment Agreement (the “Agreement”). Pursuant to the Agreement, the parties decided to: 1) exchange and surrender the Assigned Warrants, 2) exchange and surrender the Service Warrants, 3) exchange and surrender the DSSI Warrants, and 4) amend the 2022 Note by removing all conversion rights granted by the 2022 Note. Under the terms of the Agreement, the Company issued 10,145,841 213,062 14,854,159 . 10.7 In May 2022, the Company and certain of its subsidiaries, on the one hand, and Alchemist, the former officer and certain entities affiliated with the former officer, on the other hand, entered into a Confidential Settlement Agreement with Mutual Releases (the “May 2022 Settlement Agreement”) pursuant to which the parties amicably settled all claims and disputes among them; (b) the former officer sold to the Company 26,091,136 1,043,645 0.25 626,187 324,230 26,091,136 On April 17, 2023, the Company and DSSI, mutually agreed in a subsequent Letter Agreement (the “Second DSSI Letter Agreement”) to a mutual settlement of the interest accrued on the 2022 Note between January 1, 2023, through and including March 31, 2023. In accordance with the Second DSSI Letter Agreement, the Company issued 28,877,005 0.0187 539,806 0.0180 On October 30, 2023, the Company filed a Definitive Information Statement on Schedule 14C with the Securities and Exchange Commission and disclosed that a majority of the Company’s stockholders had approved by majority written consent an amendment to the Company’s articles of incorporation with the Secretary of State of Nevada to effect a Reverse Split (the “Reverse Split”) of the Company’s Class A Common Stock, par value $ 0.0001 700-for-1 and not more than 1,800-for-1 On December 15, 2023, the Board approved the exact ratio of the Reverse Split at 1,400-for-1 As of December 31, 2023, and March 31, 2023, 376,328,885 347,451,880 no Preferred Stock On August 31, 2023, the Company and DSSI executed a debt exchange agreement whereby DSSI cancelled the $ 27 million loan and accepted 26,000 shares of the Company’s Series D Preferred Stock, $ 0.0001 par value per share (“Preferred D Stock”) in exchange for the cancellation of the $ 27.0 million loan. Pursuant to the debt exchange agreement, the principal amount together with all unpaid interest, totaling $ 26,169,367 was deemed to be repaid. The holder of Preferred D Stock is entitled to receive dividends in cash valued at a rate of 25% per annum of the operating income of the Company. Any accrued and unpaid dividends shall be payable in cash commencing on August 31, 2024 and continuing each annual anniversary of such date on a perpetual basis.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Dec. 31, 2023
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 14 - RELATED PARTY TRANSACTIONS Decentralized Sharing Systems, Inc. In April 2021, the Company and DSSI entered into a Securities Purchase Agreement, pursuant to which DSSI granted a $ 30.0 30.0 150,000,000 0.22 0.20 3.0 0.20 27.0 15.0 12.0 On September 15, 2022, the Company and DSSI entered into a Securities Purchase Agreement (the “SPA”), pursuant to which the Company issued: (a) a Convertible Promissory Note in the principal amount of $ 27.0 818,181,819 0.033 27.0 8% 818,181,819 In connection with the loan, the Company agreed to pay to DSSI a loan Origination Fee of $ 270,000 30.0 150,000,000 0.22 30.0 On February 3, 2023, the Company mutually agreed with DSS to enter into a Letter Agreement (the “DSS Letter Agreement”), pursuant to which the Company and DSS have agreed to terminate and release all obligations of the Consulting Agreement effective as of December 31, 2022. In accordance with the DSS Letter Agreement, the Company also agreed to issue 33,333,333 700,000 On February 28, 2023, the Company and DSSI mutually agreed in a Letter Agreement (the “First DSSI Letter Agreement”) to a mutual settlement of the interest accrued on the 2022 Note issued by the Company to DSSI. In accordance with the DSSI Letter Agreement, the Company agreed to issue 26,285,714 0.021 552,000 On March 24, 2023, the Company, DSS and DSSI, entered into a Securities Exchange and Amendment Agreement (the “Agreement”) pursuant to which the parties agreed to: (1) exchange and surrender of the Assigned 60 693,194 818,181,819 9,452,647 14,854,159 25,000,000 . On April 17, 2023, the Company and DSSI mutually agreed in a subsequent Letter Agreement (the “Second DSSI Letter Agreement”) to a mutual settlement of the interest accrued on the 2022 Note between January 1, 2023, through and including March 31, 2023. In accordance with the Second DSSI Letter Agreement, the Company agreed to issue 28,877,005 0.0187 539,806 On May 4, 2023, DSS and DSSI distributed, in the aggregate, 280,528,500 Effective June 30, 2023, subject to the terms of a certain Loan Purchase Contract, Assignment of Note and Liens and Other Loan Documents, and Note Allonge document, DSSI purchased from SHRG a Stemtech promissory note in the amount of $ 1.4 1.1 1.1 27.0 1.4 On July 1, 2023, the Company and DSSI, entered into a Securities Purchase Agreement, pursuant to which the Company purchased 1,000 0.001 10 711,300 Effective July 1, 2023, the Company and DSSI cancelled the previously executed Securities Purchase Agreement related to HWHW and replaced it with an Asset Purchase Agreement whereby the Company agreed to purchase the inventory of HWHW as of June 30, 2023 and assumed certain account payable of HWHW as of June 30, 2023. Pursuant to the Asset Purchase Agreement, the Company agreed to pay DSSI a maximum of $ 757,641.98 Effective July 31, 2023, the Company and HWHW also entered into an Exclusive Intellectual Property License Agreement (the “IP Agreement”). Pursuant to the IP Agreement, HWHW granted the Company an exclusive, non-transferable worldwide license to use HWHW’s intellectual property (the “IP”) as set forth in the IP Agreement. The purchase price from the Company to HWHW for the IP was (i) $ 10.00 On July 1, 2023, the Company and DSSI, entered into a Securities Purchase Agreement (“HWHH SPA”), pursuant to which the Company purchased 1,000 0.001 10.00 1,210,224 Effective July 1, 2023, the Company, DSSI and Ascend Management Pte, a Singaporean private limited company (“Ascend Management”) executed an Assignment and Assumption Agreement whereby Ascend Management purchased 1,000 0.01 On January 31, 2024, DSSI and Ascend Management executed an agreement whereby the obligations under the HWHH SPA were deemed fully complied with and that Ascend Management has been fully released and discharged from all liabilities, obligations, claims and demands whatsoever arising out of or in connection with the HWHH SPA and in respect of anything done or omitted to be done under or in connection with the HWHH SPA. On August 31, 2023, the Company and DSSI executed a debt exchange agreement whereby DSSI cancelled the $ 27 million loan and accepted 26,000 shares of the Company’s Series D Preferred Stock, $ 0.0001 par value per share (“Preferred D Stock”) in exchange for the cancellation of the $ 27.0 million loan. Pursuant to the debt exchange agreement, the principal amount together with all unpaid interest, totaling $ 26,169,367 was deemed to be repaid. The holder of Preferred D Stock is entitled to receive dividends in cash valued at a rate of 25% per annum of the operating income of the Company. Any accrued and unpaid dividends shall be payable in cash commencing on August 31, 2024 and continuing each annual anniversary of such date on a perpetual basis. Hapi Café, Inc. In November 2021, Sharing Services and Hapi Café, Inc., a company affiliated with Heng Fai Ambrose Chan, a Director of the Company, entered into a Master Franchise Agreement pursuant to which Sharing Services acquired the exclusive franchise rights in North America to the brand “Hapi Café.” Under the terms, Sharing Services, directly or through its subsidiaries, has the right to operate no less than five (5) corporate-owned stores and can offer to the public sub-franchise rights to own and operate other stores, subject to the terms and conditions contained in the Master Franchise Agreement. American Pacific Bancorp On September 15, 2022, Sharing Services, through one of its subsidiaries, entered into a secured real estate promissory note with American Pacific Bancorp, Inc. (“APB”), and the Company entered into a Loan Agreement pursuant to which APB loaned the Company approximately $ 5.7 8% 43,897 5,522,829 On August 11, 2022, the Company executed a revolving credit promissory note with APB pursuant to which the Company has access to advances with a maximum principal balance not to exceed the principal sum of $ 10.0 8% 6.0 As discussed above, effective June 30, 2023 subject to the terms of an Assignment of Limited Liability Company Interests agreement, DSSI purchased the SHRG subsidiary, Linden Real Estate Holdings LLC, with the financial terms generally summarized as follows: (a) DSSI assumed approximately $ 7.24 239,790 27.0 HWH World, Inc. A subsidiary of the Company operating in the Republic of Korea subleases office space, on a month-to-month basis, from HWH World, Inc. (“HWH World”), until September 30, 2023, a subsidiary of DSS and a company affiliated with Heng Fai Ambrose Chan, a Director of the Company. Pursuant to the terms of the sublease agreement, the Company recognized a right-of-use asset and an operating lease liability in connection therewith. In May 2022, the Company and HWH World amended the related sublease agreement to significantly reduce the space subleased by the Company and the related rent obligation. On June 30, 2022, the right-of-use asset and liability were written off and a new month-to-month rental agreement was entered into for the reduced space subleased by the Company. The company recognized approximately $ 630

STOCK-BASED COMPENSATION

STOCK-BASED COMPENSATION	9 Months Ended
	Dec. 31, 2023
Share-Based Payment Arrangement [Abstract]
STOCK-BASED COMPENSATION	NOTE 15 – STOCK-BASED COMPENSATION Stock Warrants Stock Warrants Issued to Related Parties, Directors, Officers and Employees In January 2022, the Company and DSS who, together with its subsidiaries, was then a majority shareholder of the Company, entered into a one-year Business Consulting Agreement (the “Consulting Agreement”) pursuant to which the DSS would provide to the Company certain consulting services, as defined in the Consulting Agreement. In connection with the Consulting Agreement, the Company agreed to pay DSS and flat monthly fee of sixty thousand dollars ($ 60,000 50.0 0.0001 0.07 3.5 0 594,521 50.0 In September 2022, the Company and DSSI entered into a Securities Purchase Agreement (the “SPA”) pursuant to which the Company issued: (a) a Convertible Promissory Note in the principal amount of $ 27.0 818,181,819 0.033 818,181,819 30.0 150,000,000 . In the fiscal year ended March 31, 2023, the Company issued a fully vested warrant to purchase up to 8,444,663 0.0001 109,780 During fiscal year 2020, subsidiaries of the Company entered multi-year employment agreements with its key employees. In general, each employment contract contained a fully vested initial grant of warrants exercisable at a fixed exercise price and, provided for subsequent grants that were exercisable at a discounted price based on the 10-day average stock price determined at the time of exercise. The subsequent grants would vest at each anniversary date of the employment agreement effective date. The Company begins recognizing the compensatory nature of the warrants at the service inception date and ceases recognition at the vesting date. Due to the variable nature of the exercise price for some grants, the Company will continue to recognize expense (or benefit) after the end of the service period until the warrants are exercised or expire. As such, the Company disclosures below are based on either (i) the fixed exercise price of the warrant; or (ii) the variable exercise price of the warrant as determined on the last day of the period. During the three months ended December 31, 2023, and 2022, the Company recognized a compensatory gain of $ 0 39,375 0 207,210

LEASES

LEASES	9 Months Ended
	Dec. 31, 2023
Leases
LEASES	NOTE 16 – LEASES The Company leases space for its offices and warehouse space, under lease agreements classified as “operating leases” as defined in ASC Topic 842. The Company leases space for its corporate headquarters, warehouse space, automobiles, and office and other equipment, under lease agreements classified as operating leases. The Company has remaining lease terms of approximately 1 10 10% 12% The following information pertains to the Company’s leases as of the balance sheet dates indicated: SCHEDULE OF OPERATING LEASE ASSETS AND LIABILITIES Assets Classification December 31, 2023 March 31, 2023 Operating leases Right-of-use assets, net $ 414,865 $ 448,240 Total lease assets $ 414,865 $ 448,240 Liabilities Operating leases Accrued and other current liabilities $ 33,790 $ 41,385 Operating leases Lease liability, non-current 416,277 440,478 Total lease liabilities $ 450,067 $ 481,863 The following information pertains to the Company’s leases for the periods indicated: SCHEDULE OF OPERATING LEASE COSTS Operating lease cost General $ 28,289 $ 21,831 Three Months Ended December 31, Lease cost Classification 2023 2022 Operating lease cost General and administrative expenses $ 28,289 $ 21,831 Total lease cost $ 28,289 $ 21,831 Nine Months Ended December 31, Lease cost Classification 2023 2022 Operating lease cost General and administrative expenses $ 84,112 $ 45,009 Total lease cost $ 84,112 $ 45,009 The Company’s lease liabilities are payable as follows: SCHEDULE OF OPERATING LEASE LIABILITY PAYABLE Twelve months ending December 31, Amount 2024 $ 100,062 2025 102,842 2026 105,621 2027 108,400 2028 111,180 Thereafter 113,960 Total remaining payments 642,065 Less imputed interest (191,998 ) Total lease liability $ 450,067

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 17 – COMMITMENTS AND CONTINGENCIES Legal Matters in General The Company has incurred several claims in the normal course of business. The Company believes such claims can be resolved without any material adverse effect on our consolidated financial position, results of operations, or cash flows. The Company maintains certain liability insurance. However, certain costs of defending lawsuits are not covered by or only partially covered by its insurance policies, including claims that are below insurance deductibles. Additionally, insurance carriers could refuse to cover certain claims, in whole or in part. The Company accrues costs to defend itself from litigation as they are incurred. The outcome of litigation is uncertain, and despite management’s view of the merits of any litigation, or the reasonableness of the Company’s estimates and reserves, the Company’s financial statements could nonetheless be materially affected by an adverse judgment. The Company believes it has adequately reserved for the contingencies arising from current legal matters where an outcome was deemed to be probable, and the loss amount could be reasonably estimated. No provision for legal matters was deemed necessary as of December 31, 2023. Legal Proceedings The Company from time to time is involved in various claims and lawsuits incidental to the conduct of its business in the ordinary course. We do not believe that the ultimate resolution of these matters will have a material adverse impact on our consolidated financial position, results of operations or cash flows. Case No. 4:20-cv-00946; Dennis Burback, Ken Eddy and Mark Andersen v. Robert Oblon, Jordan Brock, Jeff Bollinger, Four Oceans Global, LLC, Four Oceans Holdings, Inc., Alchemist Holdings, LLC, Elepreneurs U.S., LLC, Elevacity U.S., LLC, Sharing Services Global Corporation, Custom Travel Holdings, Inc., and Does 1-5,

FAIR VALUE MEASUREMENTS OF FINA

FAIR VALUE MEASUREMENTS OF FINANCIAL INSTRUMENTS	9 Months Ended
	Dec. 31, 2023
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS OF FINANCIAL INSTRUMENTS	NOTE 18 - FAIR VALUE MEASUREMENTS OF FINANCIAL INSTRUMENTS Our financial instruments consist of cash equivalents, if any, accounts receivable, notes receivable, investments in unconsolidated entities, accounts payable and notes payable. The carrying amounts of cash equivalents, if any, trade accounts receivable and accounts payable approximate their respective fair values due to the short-term nature of these financial instruments. Consistent with the valuation hierarchy contained in ASC Topic 820, we categorized certain of our financial assets and liabilities as follows: SCHEDULE OF VALUATION HIERARCHY FINANCIAL ASSETS AND LIABILITIES Total Level 1 Level 2 Level 3 December 31, 2023 Total Level 1 Level 2 Level 3 Assets Investment in unconsolidated entities $ - $ - $ - - Total assets $ - $ - $ - $ - Liabilities Notes payable $ - $ - $ - $ - Total liabilities $ - $ - $ - $ - Total Level 1 Level 2 Level 3 As of March 31, 2023 Total Level 1 Level 2 Level 3 Assets Investment in unconsolidated entities $ 206,231 $ - $ - $ 206,231 Total assets $ 206,231 $ - $ - $ 206,231 Liabilities Notes payable $ 24,827,086 $ - $ 24,827,086 - Total liabilities $ 24,827,086 $ - $ 24,827,086 $ -

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Dec. 31, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 19 – SUBSEQUENT EVENTS On January 17, 2024, the Company executed a convertible promissory note for $ 250,000 10% 20,000 On January 31, 2024, DSSI and Ascend Management executed an agreement whereby the obligations under the HWHH SPA (see Note 14) were deemed fully complied with and that Ascend Management was fully released and discharged from all liabilities, obligations, claims and demands whatsoever arising out of or in connection with the HWHH SPA and in respect of anything done or omitted to be done under or in connection with the HWHH SPA.

SIGNIFICANT ACCOUNTING POLICI_2

SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The unaudited condensed consolidated interim financial statements included herein have been prepared in accordance with GAAP and pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). Certain note disclosures normally included in annual financial statements prepared in accordance with GAAP have been condensed or omitted as permitted pursuant to the rules and regulations of the SEC, although we believe that the disclosures made are adequate to make the information not misleading. These condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the fiscal year ended March 31, 2023. Unless so stated, the disclosures in the accompanying condensed consolidated financial statements do not repeal the disclosures in our consolidated financial statements for year ended March 31, 2023. The accompanying unaudited condensed consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. All significant intercompany accounts and transactions have been eliminated in consolidation. Certain prior period financial information has been reclassified to conform with the current year’s presentation.
Use of Estimates and Assumptions	Use of Estimates and Assumptions The preparation of financial statements in accordance with GAAP requires the use of judgment and requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses, and disclosures about contingent assets and liabilities, if any. Matters that require the use of estimates and assumptions include, among others: the recoverability of accounts and notes receivable, the valuation of inventory, the useful lives of fixed assets, the assessment of long-lived assets for impairment, the nature and timing of satisfaction of multiple performance obligations resulting from contracts with customers, the allocation of the transaction price to multiple performance obligations in a sales transaction, the measurement and recognition of right-of-use assets and related lease liabilities, the valuation of share-based compensation awards, the provision for income taxes, the measurement and recognition of uncertain tax positions, the valuation of long-term debt covenants, and the valuation of loss contingencies, if any. Actual results may differ from these estimates in amounts that may be material to our consolidated financial statements. We believe that the estimates and assumptions used in the preparation of our consolidated financial statements are reasonable.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly liquid investments with original maturities of three months or less to be cash equivalents. Cash and cash equivalents include recent customer remittances deposited with our merchant processors at the balance sheet date, which generally settle within 24 to 72 hours. As of December 31, 2023, and March 31, 2023, cash and cash equivalents included cash held by our merchant processors of approximately $ 0.08 0.5 0.4 1.3
Accounts Receivable and Allowance for Credit Losses	Accounts Receivable and Allowance for Credit Losses Accounts receivable consists mainly of amounts due from a merchant processor in the normal course of business. To measure impairment on accounts receivables, the Company adopted current expected credit losses (CECL) model, which is established on management’s historical collection experience, age of the receivable, the economic environment, industry trend analysis, and the current credit profile and financial condition of the merchant processor. On a quarterly basis, management reviews its receivables to determine if the allowance for doubtful accounts is adequate and adjusts the allowance, including the base loss rate and adjustment factors, when necessary. Delinquent account balances are written-off against the allowance for doubtful accounts after all means of collection have been exhausted and that the likelihood of collection is not probable.
Inventory	Inventory Inventory consists of finished goods and promotional materials and are stated at the lower of cost, determined using the first-in, first-out (“FIFO”) method, or net realizable value. The Company periodically assesses its inventory levels when compared to current and anticipated sales levels. As of December 31, 2023, and March 31, 2023, the allowance for obsolete inventory was $ 843,034 880,926
Other Receivable and Loan Payable	Other Receivable and Loan Payable In July 2023, the Company, through its out-sourced payroll services provider (“Paychex”), submitted a claim to the Internal Revenue Services (“IRS”) for the Employee Retention Tax Credit (“ERTC credit”) based on its payroll records and other pertinent information. Refunds will be distributed based on IRS processing times and the total ERTC credit will be approximately $ 1.8 Through the introduction of Paychex, the Company successfully applied for an ERTC loan (“bridge loan”) in August 2023. The bridge loan that was approved came to $ 1.2 24,000 1.18
Other Assets	Other Assets Other assets include a multi-user license and code of a back-office platform that was acquired for $ 1 Capitalization on Internal-Use Software Costs
Foreign Currency Translation	Foreign Currency Translation The functional currency of each of our foreign operations is generally the respective local currency. Balance sheet accounts are translated into U.S. dollars (our reporting currency) at the rates of exchange in effect at the balance sheet date, while the results of operations and cash flows are generally translated using average exchange rates for the periods presented. Individual material transactions, if any, are translated using the actual rate of exchange on the transaction date. The resulting translation adjustments are reported in accumulated other comprehensive loss in our condensed consolidated balance sheets. In September 2021, the Company, through its wholly owned subsidiary, commenced operations in the Republic of Korea (South Korea). SCHEDULE OF FOREIGN EXCHANGE CURRENCY TRANSLATION South Korean Won per USD Exchange rate as of December 31, 2023 1,294.46 South Korean Won per USD Three Months ended Nine Months ended December 31, 2023 December 31, 2023 Average exchange rate as of December 31, 2023 1,320.54 1,316.52
Comprehensive Loss	Comprehensive Loss For the three and nine months ended December 31, 2023 and 2022, the Company’s comprehensive loss comprised of currency translation adjustments and net loss.
Revenue Recognition	Revenue Recognition As of December 31, 2023, and March 31, 2023, deferred sales revenue associated with products invoiced but not received by customers at the balance sheet date was $ 212,715 113,896 44,248 80,528 26,970 26,894 25,493 25,493 During the three and nine months ended December 31, 2023 and 2022, substantially all our consolidated net sales were from our health and wellness products.
Sales Commissions	Sales Commissions The Company recognizes sales commission expenses, when incurred, in accordance with GAAP. During the three months ended December 31, 2023 and 2022, sales commission expense, which is included in selling and marketing expenses in our condensed consolidated statements of operations and comprehensive loss, was approximately $ 0.9 million and $ 1.2 million, respectively. During the nine months ended December 31, 2023 and 2022, sales commission expense was approximately $ 2.7 million and $ 5.1 million, respectively
Recently Issued Accounting Standards - Pending Adoption	Recently Issued Accounting Standards - Pending Adoption In August 2020, the FASB issued ASU No. 2020-06, Debt – Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging – Contracts in Entity’s Own Equity

SIGNIFICANT ACCOUNTING POLICI_3

SIGNIFICANT ACCOUNTING POLICIES (Tables)	9 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
SCHEDULE OF FOREIGN EXCHANGE CURRENCY TRANSLATION	SCHEDULE OF FOREIGN EXCHANGE CURRENCY TRANSLATION South Korean Won per USD Exchange rate as of December 31, 2023 1,294.46 South Korean Won per USD Three Months ended Nine Months ended December 31, 2023 December 31, 2023 Average exchange rate as of December 31, 2023 1,320.54 1,316.52

LOSS PER SHARE (Tables)

LOSS PER SHARE (Tables)	9 Months Ended
	Dec. 31, 2023
Loss per share:
SCHEDULE OF COMPUTATIONS OF BASIC AND DILUTED LOSS PER SHARE	The following table sets forth the computations of basic and diluted loss per share: SCHEDULE OF COMPUTATIONS OF BASIC AND DILUTED LOSS PER SHARE 2023 2022 Three Months Ended December 31, 2023 2022 Net loss $ (894,596 ) $ (11,024,951 ) Weighted average basic and diluted shares 376,328,885 262,832,833 Loss per share: Basic and diluted $ (0.002 ) $ (0.04 ) 2023 2022 Nine Months Ended December 31, 2023 2022 Net loss $ (4,773,744 ) $ (30,763,863 ) Weighted average basic and diluted shares 374,543,761 267,956,183 Loss per share: Basic and diluted $ (0.01 ) $ (0.12 )
SCHEDULE OF POTENTIALLY DILUTIVE INSTRUMENTS OUTSTANDING	The following potentially dilutive securities and instruments were outstanding as of December 31, 2023, and 2022, but excluded from the table above: SCHEDULE OF POTENTIALLY DILUTIVE INSTRUMENTS OUTSTANDING 2023 2022 As of December 31, 2023 2022 Convertible preferred stock 6,320,000 6,320,000 Convertible notes payable - 1 63,612,120 - Total potential incremental shares 6,320,000 1 69,932,120

INVENTORY, NET (Tables)

INVENTORY, NET (Tables)	9 Months Ended
	Dec. 31, 2023
Inventory Disclosure [Abstract]
SCHEDULE OF INVENTORY	Inventory consists primarily of finished goods. The Company provides an allowance for any slow-moving or obsolete inventory. As of December 31, 2023, and March 31, 2023, inventory consists of the following: SCHEDULE OF INVENTORY December 31, 2023 March 31, 2023 Finished Goods $ 3,033,714 $ 2,517,046 Allowance for inventory obsolescence (843,034 ) (880,926 ) Inventory,net $ 2,190,680 $ 1,636,120

OTHER CURRENT ASSETS, NET (Tabl

OTHER CURRENT ASSETS, NET (Tables)	9 Months Ended
	Dec. 31, 2023
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
SCHEDULE OF OTHER CURRENT ASSETS	Other current assets consist of the following: SCHEDULE OF OTHER CURRENT ASSETS December 31,2023 March 31, 2023 Inventory-related deposits $ 334,373 $ 288,649 Accounts receivable, related parties - 167,578 Prepaid insurance and other operational expenses 46,560 105,652 Deposits for sales events - 120,614 Right to recover asset 21,079 20,975 Subtotal 402,012 703,468 Less: allowance for losses (175,641 ) (175,641 ) Other current assets $ 226,371 $ 527,827

INVESTMENT IN UNCONSOLIDATED _2

INVESTMENT IN UNCONSOLIDATED ENTITIES, NET (Tables)	9 Months Ended
	Dec. 31, 2023
Investments, All Other Investments [Abstract]
SUMMARY OF INVESTMENT IN UNCONSOLIDATED ENTITIES	Investment in unconsolidated entities consists of the following: SUMMARY OF INVESTMENT IN UNCONSOLIDATED ENTITIES December 31, 2023 March 31, 2023 Investment in detachable GNTW stock warrant $ - $ 143,641 Investment in GNTW common stock - 18,300 Investment in Stemtech convertible note - 44,290 Investment in MojiLife, LLC - 1,537,000 Subtotal - 1,743,231 Less, allowance for impairment losses - (1,537,000 ) Investments $ - $ 206,231

PROPERTY AND EQUIPMENT, NET (Ta

PROPERTY AND EQUIPMENT, NET (Tables)	9 Months Ended
	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
SUMMARY OF PROPERTY AND EQUIPMENT	Property and equipment consist of the following: SUMMARY OF PROPERTY AND EQUIPMENT December 31, 2023 March 31, 2023 Building and building improvements $ - $ 8,952,555 Computer software 1,024,274 1,024,274 Furniture and fixtures 287,421 237,042 Computer equipment 220,264 220,264 Leasehold improvements and other  399,306 394,306 Total property and equipment 1,931,265 10,828,441 Accumulated depreciation and amortization (1,605,742 ) (1,558,248 ) Property and equipment, net $ 325,523 $ 9,270,193

ACCRUED AND OTHER CURRENT LIA_2

ACCRUED AND OTHER CURRENT LIABILITIES (Tables)	9 Months Ended
	Dec. 31, 2023
Payables and Accruals [Abstract]
SUMMARY OF ACCRUED AND OTHER CURRENT LIABILITIES	Accrued and other current liabilities consist of the following: SUMMARY OF ACCRUED AND OTHER CURRENT LIABILITIES December 31, 2023 March 31, 2023 Deferred sales revenues $ 369,726 $ 246,811 Liability associated with uncertain tax positions 925,785 925,795 Accrued interest payable - 536,123 Payroll and employee benefits 302,276 329,762 Lease liability, current portion 33,790 41,385 Other accruals 1,113,570 701,161 Accrued and other current liabilities $ 2,745,147 $ 2,781,037

NOTES PAYABLE, RELATED PARTY (T

NOTES PAYABLE, RELATED PARTY (Tables)	9 Months Ended
	Dec. 31, 2023
Debt Disclosure [Abstract]
SCHEDULE OF NOTE PAYABLE RELATED PARTY	Notes payable, related party, consisted of the following: SCHEDULE OF NOTE PAYABLE RELATED PARTY December 31, 2023 March 31, 2023 APB Loan $ - $ 5,594,253 APB Revolving Note - 1,530,569 Unamortized discount and deferred financing costs - (202,779 ) Note payable to related party, net $ - $ 6,922,043

CONVERTIBLE NOTE PAYABLE, REL_2

CONVERTIBLE NOTE PAYABLE, RELATED PARTY (Tables)	9 Months Ended
	Dec. 31, 2023
Convertible Note Payable Related Party
SCHEDULE OF RELATED PARTY CONVERTIBLE NOTES PAYABLE	Note payable, related party, consists of the following: SCHEDULE OF RELATED PARTY CONVERTIBLE NOTES PAYABLE Issuance Date Maturity Date Interest Rate Conversion Price (per share) December 31, 2023 March 31, 2023 September 2022 September 2024 8 % $ N/A $ - $ 27,000,000 Unamortized debt discount and deferred financing costs - (2,172,914 ) Convertible debt - 24,827,086 Less: current portion of note payable - 24,827,086 Long-term note payable $ - $ -

INCOME TAXES (Tables)

INCOME TAXES (Tables)	9 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
SCHEDULE OF STATUTORY RATES FOR OUR DOMESTIC AND FOREIGN OPERATION	The statutory rates for our domestic and our material foreign operations are as follows for the periods shown: SCHEDULE OF STATUTORY RATES FOR OUR DOMESTIC AND FOREIGN OPERATION Country 2023 2022 United States 21 % 21 % Republic of Korea 21 % 21 % Effective income tax rate 21 % 21 %
SCHEDULE OF INCOME TAX RATE RECONCILIATION RATE	Our consolidated effective income tax rate reconciliation is as follows: SCHEDULE OF INCOME TAX RATE RECONCILIATION RATE 2023 2022 Nine Months Ended December 31, 2023 2022 Federal statutory rate 21.0 % 21.0 % Permanent differences 0.8 - Change in valuation allowance for NOL carry-forwards (21.0 ) (21.0 ) Stock warrant transactions and other items - (2.5 ) Effective income tax rate 0.8 % (2.5 )%

LEASES (Tables)

LEASES (Tables)	9 Months Ended
	Dec. 31, 2023
Leases
SCHEDULE OF OPERATING LEASE ASSETS AND LIABILITIES	The following information pertains to the Company’s leases as of the balance sheet dates indicated: SCHEDULE OF OPERATING LEASE ASSETS AND LIABILITIES Assets Classification December 31, 2023 March 31, 2023 Operating leases Right-of-use assets, net $ 414,865 $ 448,240 Total lease assets $ 414,865 $ 448,240 Liabilities Operating leases Accrued and other current liabilities $ 33,790 $ 41,385 Operating leases Lease liability, non-current 416,277 440,478 Total lease liabilities $ 450,067 $ 481,863
SCHEDULE OF OPERATING LEASE COSTS	The following information pertains to the Company’s leases for the periods indicated: SCHEDULE OF OPERATING LEASE COSTS Operating lease cost General $ 28,289 $ 21,831 Three Months Ended December 31, Lease cost Classification 2023 2022 Operating lease cost General and administrative expenses $ 28,289 $ 21,831 Total lease cost $ 28,289 $ 21,831 Nine Months Ended December 31, Lease cost Classification 2023 2022 Operating lease cost General and administrative expenses $ 84,112 $ 45,009 Total lease cost $ 84,112 $ 45,009
SCHEDULE OF OPERATING LEASE LIABILITY PAYABLE	The Company’s lease liabilities are payable as follows: SCHEDULE OF OPERATING LEASE LIABILITY PAYABLE Twelve months ending December 31, Amount 2024 $ 100,062 2025 102,842 2026 105,621 2027 108,400 2028 111,180 Thereafter 113,960 Total remaining payments 642,065 Less imputed interest (191,998 ) Total lease liability $ 450,067

FAIR VALUE MEASUREMENTS OF FI_2

FAIR VALUE MEASUREMENTS OF FINANCIAL INSTRUMENTS (Tables)	9 Months Ended
	Dec. 31, 2023
Fair Value Disclosures [Abstract]
SCHEDULE OF VALUATION HIERARCHY FINANCIAL ASSETS AND LIABILITIES	Consistent with the valuation hierarchy contained in ASC Topic 820, we categorized certain of our financial assets and liabilities as follows: SCHEDULE OF VALUATION HIERARCHY FINANCIAL ASSETS AND LIABILITIES Total Level 1 Level 2 Level 3 December 31, 2023 Total Level 1 Level 2 Level 3 Assets Investment in unconsolidated entities $ - $ - $ - - Total assets $ - $ - $ - $ - Liabilities Notes payable $ - $ - $ - $ - Total liabilities $ - $ - $ - $ - Total Level 1 Level 2 Level 3 As of March 31, 2023 Total Level 1 Level 2 Level 3 Assets Investment in unconsolidated entities $ 206,231 $ - $ - $ 206,231 Total assets $ 206,231 $ - $ - $ 206,231 Liabilities Notes payable $ 24,827,086 $ - $ 24,827,086 - Total liabilities $ 24,827,086 $ - $ 24,827,086 $ -

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2023	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net Income (Loss) Attributable to Parent	$ 894,596	$ 11,024,951	$ 4,773,744	$ 30,763,863

SCHEDULE OF FOREIGN EXCHANGE CU

SCHEDULE OF FOREIGN EXCHANGE CURRENCY TRANSLATION (Details) - South Korean [Member]	3 Months Ended	9 Months Ended
	Dec. 31, 2023	Dec. 31, 2023
Exchange rate	1,294.46	1,294.46
Average exchange rate	1,320.54	1,316.52

SIGNIFICANT ACCOUNTING POLICI_4

SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)		3 Months Ended		9 Months Ended
	Sep. 09, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Jul. 31, 2023	Mar. 31, 2023	Jul. 31, 2022
Short-Term Debt [Line Items]
Credit card receivables		$ 80,000		$ 80,000			$ 500,000
Cash equivalents held in bank accounts		400,000		400,000			1,300,000
Provisions for obsolete inventory		843,034		843,034			880,926
Tax credit						$ 1,800,000
origination fee						24,000
Net proceeds				1,200,000
Other asset								$ 1,000,000
Deferred revenue		212,715		212,715			113,896
Sales Commissions and Fees		900,000	$ 1,200,000	2,700,000	$ 5,100,000
Services Offered on Subscription Basis [Member]
Short-Term Debt [Line Items]
Deferred revenue		44,248		44,248			80,528
Customers Right of Return [Member]
Short-Term Debt [Line Items]
Deferred revenue		26,970		26,970			26,894
Customer Loyalty Points [Member]
Short-Term Debt [Line Items]
Deferred revenue		$ 25,493		$ 25,493			$ 25,493
Bridge Loan [Member]
Short-Term Debt [Line Items]
Loans payable						$ 1,200,000
Net proceeds	$ 1,180,000

SCHEDULE OF COMPUTATIONS OF BAS

SCHEDULE OF COMPUTATIONS OF BASIC AND DILUTED LOSS PER SHARE (Details) - USD ($)	3 Months Ended		9 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2023	Dec. 31, 2022
Loss per share:
Net loss	$ (894,596)	$ (11,024,951)	$ (4,773,744)	$ (30,763,863)
Weighted average basic shares	376,328,885	262,832,833	374,543,761	267,956,183
Weighted average diluted shares	376,328,885	262,832,833	374,543,761	267,956,183
Basic	$ (0.002)	$ (0.04)	$ (0.01)	$ (0.12)
Diluted	$ (0.002)	$ (0.04)	$ (0.01)	$ (0.12)

SCHEDULE OF POTENTIALLY DILUTIV

SCHEDULE OF POTENTIALLY DILUTIVE INSTRUMENTS OUTSTANDING (Details) - shares	3 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potential incremental shares	6,320,000	1
Convertible Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potential incremental shares	6,320,000	6,320,000
Convertible Notes [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potential incremental shares		1

SCHEDULE OF INVENTORY (Details)

SCHEDULE OF INVENTORY (Details) - USD ($)	Dec. 31, 2023	Mar. 31, 2023
Inventory Disclosure [Abstract]
Finished Goods	$ 3,033,714	$ 2,517,046
Allowance for inventory obsolescence	(843,034)	(880,926)
Inventory,net	$ 2,190,680	$ 1,636,120

SCHEDULE OF OTHER CURRENT ASSET

SCHEDULE OF OTHER CURRENT ASSETS (Details) - USD ($)	Dec. 31, 2023	Mar. 31, 2023
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Inventory-related deposits	$ 334,373	$ 288,649
Accounts receivable, related parties		167,578
Prepaid insurance and other operational expenses	46,560	105,652
Deposits for sales events		120,614
Right to recover asset	21,079	20,975
Subtotal	402,012	703,468
Less: allowance for losses	(175,641)	(175,641)
Other current assets	$ 226,371	$ 527,827

OTHER CURRENT ASSETS, NET (Deta

OTHER CURRENT ASSETS, NET (Details Narrative) - USD ($)	Dec. 31, 2023	Mar. 31, 2023
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Provision for losses	$ 175,641	$ 175,641

SUMMARY OF INVESTMENT IN UNCONS

SUMMARY OF INVESTMENT IN UNCONSOLIDATED ENTITIES (Details) - USD ($)	Dec. 31, 2023	Mar. 31, 2023
Impairment Effects on Earnings Per Share [Line Items]
Subtotal		$ 1,743,231
Less, allowance for impairment losses		(1,537,000)
Investments		206,231
GNTW Stock Warrant [Member]
Impairment Effects on Earnings Per Share [Line Items]
Subtotal		143,641
GNTW Common Stock [Member]
Impairment Effects on Earnings Per Share [Line Items]
Subtotal		18,300
Stemtech Convertible Note [Member]
Impairment Effects on Earnings Per Share [Line Items]
Subtotal		44,290
Moji Life, LLC. [Member]
Impairment Effects on Earnings Per Share [Line Items]
Subtotal		$ 1,537,000

INVESTMENT IN UNCONSOLIDATED _3

INVESTMENT IN UNCONSOLIDATED ENTITIES, NET (Details Narrative) - USD ($)		1 Months Ended		3 Months Ended
	Jun. 30, 2023	Sep. 30, 2021	Apr. 30, 2021	Sep. 30, 2022	Dec. 31, 2023	Oct. 01, 2023	Mar. 31, 2023
Invested amount							$ 206,231
Convertible debt							$ 24,827,086
Number of shares issued			27,000,000
Realized gains, before income tax				$ 4,865,354
Promissory note	$ 27,000,000
Promissory note	1,100,000
Proceeds from Sale, Loan, Held-for-Investment	27,000,000
Stemtech Warrants [Member]
Promissory note	1,100,000
Stemtech Promissory Note [Member]
Promissory note	$ 1,400,000
Membership Unit Purchase Agreement [Member] | Moji Life, LLC. [Member]
Equity interest, percent		30.75%				30.75%
Cash acquired in equity investment		$ 1,537,000
Stemtech Corporation [Member] | Securities Purchase Agreement [Member]
Invested amount		1,400,000
Convertible debt		1,400,000
Globe Net Wireless Corp [Member] | Security Purchase Agreement [Member]
Origination fee		$ 500,000
Maturity date		Sep. 09, 2024
Debt interest rate		10%
Warrant expiration date		Sep. 13, 2024
Warrants to purchase common stock		1,400,000
Number of shares issued		154,173

SUMMARY OF PROPERTY AND EQUIPME

SUMMARY OF PROPERTY AND EQUIPMENT (Details) - USD ($)	Dec. 31, 2023	Mar. 31, 2023
Property, Plant and Equipment [Abstract]
Building and building improvements		$ 8,952,555
Computer software	1,024,274	1,024,274
Furniture and fixtures	287,421	237,042
Computer equipment	220,264	220,264
Leasehold improvements and other	399,306	394,306
Total property and equipment	1,931,265	10,828,441
Accumulated depreciation and amortization	(1,605,742)	(1,558,248)
Property and equipment, net	$ 325,523	$ 9,270,193

PROPERTY AND EQUIPMENT, NET (De

PROPERTY AND EQUIPMENT, NET (Details Narrative)	9 Months Ended
	Dec. 31, 2023 USD ($)
Loans Assumed	$ 27,000,000
Decentralized Sharing Systems Inc [Member]
Liabilities Assumed	7,240,000
Supplemental Deferred Purchase Price	$ 240,000

SUMMARY OF ACCRUED AND OTHER CU

SUMMARY OF ACCRUED AND OTHER CURRENT LIABILITIES (Details) - USD ($)	Dec. 31, 2023	Mar. 31, 2023
Payables and Accruals [Abstract]
Deferred sales revenues	$ 369,726	$ 246,811
Liability associated with uncertain tax positions	925,785	925,795
Accrued interest payable		536,123
Payroll and employee benefits	302,276	329,762
Lease liability, current portion	33,790	41,385
Other accruals	1,113,570	701,161
Accrued and other current liabilities	$ 2,745,147	$ 2,781,037

ACCRUED AND OTHER CURRENT LIA_3

ACCRUED AND OTHER CURRENT LIABILITIES (Details Narrative) - USD ($)	Dec. 31, 2023	Mar. 31, 2023
Defined Benefit Plan Disclosure [Line Items]
Accrued Liabilities, Current	$ 1,113,570	$ 533,583
Related Party [Member]
Defined Benefit Plan Disclosure [Line Items]
Other liabilities	$ 0	$ 167,578

SCHEDULE OF NOTE PAYABLE RELATE

SCHEDULE OF NOTE PAYABLE RELATED PARTY (Details) - USD ($)	Dec. 31, 2023	Mar. 31, 2023
Defined Benefit Plan Disclosure [Line Items]
Note payable to related party, net		$ 6,922,043
Unamortized discount and deferred financing costs		(202,779)
American Pacific Bancorp, Inc [Member]
Defined Benefit Plan Disclosure [Line Items]
Note payable to related party, net		5,594,253
American Pacific Bancorp, Inc Revolving Note [Member]
Defined Benefit Plan Disclosure [Line Items]
Note payable to related party, net		$ 1,530,569

NOTES PAYABLE, RELATED PARTY (D

NOTES PAYABLE, RELATED PARTY (Details Narrative) - USD ($)			9 Months Ended
	Jun. 17, 2022	Jun. 15, 2022	Dec. 31, 2023	Dec. 31, 2022	Jun. 30, 2023	Mar. 31, 2023	Aug. 11, 2022
Defined Benefit Plan Disclosure [Line Items]
Debt liability					$ 27,000,000
Interest rate			8%			8%
Gross proceeds			$ 1,200,000
American Pacific Bancorp, Inc [Member]
Defined Benefit Plan Disclosure [Line Items]
Debt liability		$ 5,700,000
Maturity date		Jun. 01, 2024
Interest rate		8%
Periodic payment		$ 43,897
Gross proceeds	$ 5,522,829
American Pacific Bancorp, Inc Revolving Note [Member]
Defined Benefit Plan Disclosure [Line Items]
Debt liability							$ 10,000,000
Interest rate							8%
Origination fees							$ 600,000
Readvanced note payable							$ 6,000,000
Debt outstanding						$ 1,500,000
Accrued interest						$ 54,384
Decentralized Sharing Systems Inc [Member] | Assignment of Limited Liability Company Interests Agreement [Member]
Defined Benefit Plan Disclosure [Line Items]
Debt liability					27,000,000
Accrued interest					240,000
Secured debt					$ 7,240,000

SCHEDULE OF RELATED PARTY CONVE

SCHEDULE OF RELATED PARTY CONVERTIBLE NOTES PAYABLE (Details) - USD ($)	9 Months Ended	12 Months Ended
	Dec. 31, 2023	Mar. 31, 2023
Convertible Note Payable Related Party
Convertible notes issuance date	September 2022	September 2022
Convertible notes maturity date	September 2024	September 2024
Convertible notes interest rate	8%	8%
Notes payable		$ 27,000,000
Unamortized debt discount and deferred financing costs		(2,172,914)
Convertible debt		24,827,086
Less: current portion of note payable		24,827,086
Long-term note payable

CONVERTIBLE NOTE PAYABLE, REL_3

CONVERTIBLE NOTE PAYABLE, RELATED PARTY (Details Narrative) - USD ($)					1 Months Ended
	Aug. 31, 2023	Mar. 24, 2023	Sep. 15, 2022	Apr. 05, 2021	Mar. 31, 2023	Dec. 31, 2023	Jun. 30, 2023	Apr. 30, 2021
Related Party Transaction [Line Items]
Convertible notes payable					$ 27,000,000
Exercise price					$ 0.0001			$ 0.20
Annual rate					8%	8%
Debt instrument face amount							$ 27,000,000
Advancing Promissory Note [Member]
Related Party Transaction [Line Items]
Warrants to purchase shares			818,181,819
Exercise price			$ 0.033
Origination fee			$ 270,000
Annual rate			8%
Debt instrument face amount			$ 27,000,000
Debt conversion, shares converted			818,181,819
Convertible Promissory Note [Member]
Related Party Transaction [Line Items]
Warrants to purchase shares			150,000,000
Exercise price			$ 0.22
Debt instrument face amount			$ 30,000,000
2022 Note [Member]
Related Party Transaction [Line Items]
Debt instrument face amount							641,790
Accrued interest							$ 546,000
Securities Exchange and Amendment Agreement [Member]
Related Party Transaction [Line Items]
Deemed dividend					$ 10,700,000
Debt Exchange Agreement [Member] | Sharing Systems Inc [Member]
Related Party Transaction [Line Items]
Debt instrument face amount	$ 26,169,367
Other Loans Payable	$ 27,000,000
Stock Issued During Period, Shares, Other	26,000
Preferred Stock, Par or Stated Value Per Share	$ 0.0001
Payments for Loans	$ 27,000,000
Dividends rate	25%
Decentralized Sharing Systems Inc [Member]
Related Party Transaction [Line Items]
Deemed dividend		$ 10,700,000
Decentralized Sharing Systems Inc [Member] | Security Purchase Agreement [Member]
Related Party Transaction [Line Items]
Convertible notes payable				$ 30,000,000
Warrants to purchase shares				150,000,000
Exercise price				$ 0.22
Loan to company				$ 30,000,000
Origination fee				$ 3,000,000
Conversion rate				$ 0.20
Annual rate				8%

SCHEDULE OF STATUTORY RATES FOR

SCHEDULE OF STATUTORY RATES FOR OUR DOMESTIC AND FOREIGN OPERATION (Details)	9 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Effective income tax rate	21%	21%
UNITED STATES
Effective income tax rate	21%	21%
KOREA, REPUBLIC OF
Effective income tax rate	21%	21%

SCHEDULE OF INCOME TAX RATE REC

SCHEDULE OF INCOME TAX RATE RECONCILIATION RATE (Details)	9 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Federal statutory rate	21%	21%
Permanent differences	0.80%
Change in valuation allowance for NOL carry-forwards	(21.00%)	(21.00%)
Stock warrant transactions and other items		(2.50%)
Effective income tax rate	0.80%	(2.50%)

STOCKHOLDERS_ EQUITY (Details N

STOCKHOLDERS’ EQUITY (Details Narrative) - USD ($)

1 Months Ended

6 Months Ended

Dec. 15, 2023

Oct. 30, 2023

Aug. 31, 2023

May 04, 2023

Apr. 17, 2023

Mar. 24, 2023

Feb. 28, 2023

Feb. 03, 2023

Sep. 15, 2022

May 31, 2022

Apr. 30, 2021

Sep. 30, 2022

Dec. 31, 2023

Jun. 30, 2023

Mar. 31, 2023

May 19, 2022

Class of Stock [Line Items]

Promissory note

$ 27,000,000

Exercise price

$ 0.20

$ 0.0001

Number of shares issued

27,000,000

Common stock par value

$ 0.0001

Reverse stock split

1,400-for-1

700-for-1 and not more than 1,800-for-1

Decentralized Sharing Systems Inc [Member]

Class of Stock [Line Items]

Deemed dividend

$ 10,700,000

Decentralized Sharing Systems Inc [Member]

Class of Stock [Line Items]

Promissory note

$ 30,000,000

Number of shares issued

280,528,500

Common Stock [Member] | Decentralized Sharing Systems Inc [Member]

Class of Stock [Line Items]

Shares issued, price per share

$ 0.0187

Treasury Stock, Common [Member]

Class of Stock [Line Items]

Treasury stock reported

26,091,136

DSS Letter Agreement [Member]

Class of Stock [Line Items]

Number of shares issued

33,333,333

Unpaid interest

$ 700,000

DSSI First Letter Agreement [Member]

Class of Stock [Line Items]

Number of shares issued

26,285,714

Unpaid interest

$ 552,000

Price per share

$ 0.021

Confidential Settlement Agreement [Member]

Class of Stock [Line Items]

Number of sale of shares

26,091,136

One time payment

$ 1,043,645

Shares issued, price per share

$ 0.25

Co Founders Agreement [Member]

Class of Stock [Line Items]

Repurchase of common stock

$ 626,187

Liability recovery amount

$ 324,230

DSSI Second Letter Agreement [Member]

Class of Stock [Line Items]

Number of shares issued

28,877,005

Unpaid interest

$ 539,806

Price per share

$ 0.0187

Trade price per share

$ 0.0180

Debt Exchange Agreement [Member] | Sharing Systems Inc [Member]

Class of Stock [Line Items]

Promissory note

$ 26,169,367

Other Loans Payable

$ 27,000,000

Stock Issued During Period, Shares, Other

26,000

Preferred Stock, Par or Stated Value Per Share

$ 0.0001

Payments for Loans

$ 27,000,000

Dividends rate

25%

Common Class A [Member]

Class of Stock [Line Items]

Common stock par value

$ 0.0001

$ 0.0001

Common stock, shares issued

376,328,885

347,451,880

Common stock, shares outstanding

376,328,885

347,451,880

Common Class A [Member] | Decentralized Sharing Systems Inc [Member]

Class of Stock [Line Items]

Origination fee

$ 3,000,000

Number of shares issued

693,194

Common stock issued for debt modification, shares

14,854,159

Common Class A and B [Member] | Common Stock [Member]

Class of Stock [Line Items]

Number of shares issued

10,145,841

Deemed dividend

$ 213,062

Common Class B [Member]

Class of Stock [Line Items]

Common stock par value

$ 0.0001

$ 0.0001

Common stock, shares issued

0

0

Common stock, shares outstanding

0

0

Series D Preferred Stock [Member]

Class of Stock [Line Items]

Preferred Stock, Par or Stated Value Per Share

$ 0.0001

$ 0.0001

Series D Preferred Stock [Member] | Debt Exchange Agreement [Member]

Class of Stock [Line Items]

Stock Issued During Period, Shares, Other

26,000

Preferred Stock, Par or Stated Value Per Share

$ 0.0001

Advancing Promissory Note [Member]

Class of Stock [Line Items]

Promissory note

$ 27,000,000

Warrants to purchase shares

818,181,819

Exercise price

$ 0.033

Debt instrument, interest rate

8%

Debt instrument, maturity date

May 01, 2024

Debt conversion shares issued

818,181,819

Origination fee

$ 270,000

Advancing Promissory Note [Member] | Common Class A [Member]

Class of Stock [Line Items]

Debt conversion shares issued

8,181,818.19

Origination fee

$ 2,700

Convertible Promissory Note [Member]

Class of Stock [Line Items]

Promissory note

$ 30,000,000

Warrants to purchase shares

150,000,000

Exercise price

$ 0.22

Adjustment to additional paid in capital

$ 2,000,000

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative)

1 Months Ended

9 Months Ended

12 Months Ended

Aug. 31, 2023 USD ($) $ / shares shares

Jul. 31, 2023 USD ($)

Jul. 01, 2023 USD ($) $ / shares shares

May 04, 2023 shares

Apr. 17, 2023 USD ($) $ / shares shares

Mar. 24, 2023 shares

Feb. 28, 2023 USD ($) $ / shares shares

Feb. 03, 2023 USD ($) shares

Sep. 17, 2022 USD ($)

Sep. 15, 2022 USD ($) $ / shares shares

Apr. 30, 2021 USD ($) $ / shares shares

Dec. 31, 2023 USD ($) $ / shares

Mar. 31, 2023 $ / shares shares

Oct. 30, 2023 $ / shares

Jun. 30, 2023 USD ($)

Dec. 09, 2022 USD ($)

Aug. 11, 2022 USD ($)

Promissory note

$ 27,000,000

Warrants, granted | shares

8,444,663

Warrant exercise price | $ / shares

$ 0.20

$ 0.0001

Number of stock issued | shares

27,000,000

Interest rate

8%

8%

Origination fee

$ 24,000

common stock, par value | $ / shares

$ 0.0001

Loans Assumed

$ 27,000,000

APB Revolving Note [Member]

Promissory note

$ 10,000,000

Interest rate

8%

Fund or to readvance

$ 6,000,000

Advancing Promissory Note [Member]

Promissory note

$ 27,000,000

Warrant exercise price | $ / shares

$ 0.033

Loan origination fee

$ 270,000

Warrants to purchase shares | shares

818,181,819

Interest rate

8%

Debt conversion, shares converted | shares

818,181,819

Origination fee

$ 270,000

Stemtech Promissory Note [Member]

Promissory note

1,400,000

Stemtech Promissory Note [Member] | Interest Expense [Member]

Promissory note

1,100,000

Stemtech Promissory Note [Member] | Note Warrant [Member]

Promissory note

$ 1,100,000

Decentralized Sharing Systems Inc [Member]

Liabilities Assumed

7,240,000

Accrued interest payable

239,790

Loans Assumed

$ 27,000,000

Business Consulting Agreement [Member]

Number of shares of stock issued | shares

33,333,333

Accrued and unpaid service fees

$ 700,000

Securities Purchase Agreement [Member]

Number of shares purchased | shares

1,000

common stock, par value | $ / shares

$ 0.001

Shares for a consideration

$ 10

Gross proceeds generated from the sales

$ 711,300

common stock, par value | $ / shares

$ 0.01

Securities Purchase Agreement [Member] | Maximum [Member]

Gross proceeds generated from the sales

$ 1,210,224

Asset Purchase Agreement [Member]

Gross proceeds generated from the sales

$ 757,641.98

Exclusive Intellectual Property Agreement [Member]

Shares for a consideration

$ 10

Common Class A [Member]

Loan origination fee

$ 15,000,000

common stock, par value | $ / shares

$ 0.0001

$ 0.0001

Common Class A [Member] | Advancing Promissory Note [Member]

Loan origination fee

$ 2,700

Debt conversion, shares converted | shares

8,181,818.19

Decentralized Sharing Systems Inc [Member]

Loan amount

30,000,000

Promissory note

$ 30,000,000

Debt convertible rate

0.20

Number of stock issued | shares

280,528,500

Warrants exchange | shares

60,000,000

Liabilities Assumed

$ 7,240,000

Accrued interest payable

240,000

Decentralized Sharing Systems Inc [Member] | Security Purchase Agreement [Member]

Common stock isssued for payment of interest | shares

12,000,000

Decentralized Sharing Systems Inc [Member] | Common Class A [Member]

Loan origination fee

$ 3,000,000

Number of stock issued | shares

693,194

Number of shares issued for services | shares

9,452,647

Common stock issued for debt modification, shares | shares

14,854,159

Decentralized Sharing Systems Inc [Member] | Warrant [Member]

Loan amount

$ 30,000,000

Warrants, granted | shares

150,000,000

Warrant exercise price | $ / shares

$ 0.22

Number of shares issued for services | shares

818,181,819

Decentralized Sharing Systems Inc [Member] | Warrant [Member] | Common Class A [Member]

Warrants, granted | shares

25,000,000

Decentralized Sharing Systems Inc [Member] | Class A and Class B Common Stock [Member]

Common stock shares issued to settle | shares

26,285,714

Common stock shares purchase price | $ / shares

$ 0.021

Common stock value issued to settle

$ 552,000

Decentralized Sharing Systems Inc [Member] | Common Stock [Member]

Common stock shares issued to settle | shares

28,877,005

Common stock shares purchase price | $ / shares

$ 0.0187

Common stock value issued to settle

$ 539,806

Sharing Systems Inc [Member] | Debt Exchange Agreement [Member]

Promissory note

$ 26,169,367

Number of shares of stock issued | shares

26,000

Fund or to readvance

$ 27,000,000

Preferred Stock, Par or Stated Value Per Share | $ / shares

$ 0.0001

Payments for Loans

$ 27,000,000

Dividends rate

25%

American Pacific Bancorp, Inc [Member]

Loan amount

$ 5,700,000

Interest rate

8%

Monthly payaments

$ 43,897

Proceeds from loan

$ 5,522,829

HWH World Inc [Member]

Lease rent

$ 630

STOCK-BASED COMPENSATION (Detai

STOCK-BASED COMPENSATION (Details Narrative) - USD ($)

1 Months Ended

3 Months Ended

9 Months Ended

12 Months Ended

Feb. 28, 2023

Sep. 30, 2022

Jan. 31, 2022

Apr. 30, 2021

Dec. 31, 2023

Dec. 31, 2022

Dec. 31, 2023

Dec. 31, 2022

Mar. 31, 2023

Oct. 30, 2023

Jul. 01, 2023

Jun. 30, 2023

Common stock exercise price

$ 0.20

$ 0.0001

Common stock, par value

$ 0.0001

Fair value of warrant

$ 109,780

Consulting expenses

$ 0

$ 594,521

Issuance of common stock

27,000,000

Promissory note

$ 27,000,000

Vested warrant to purchase shares

8,444,663

Gain (loss) on employee warrants liability

$ 0

$ 39,375

$ 0

$ 207,210

Securities Purchase Agreement [Member]

Common stock, par value

$ 0.001

DSS [Member] | Consulting Agreement [Member]

Consulting fees

$ 60,000

Warrants to purchase

50,000,000

Common stock exercise price

$ 0.0001

Common stock, par value

$ 0.07

Fair value of warrant

$ 3,500,000

Issuance of common stock

50,000,000

DSSI [Member] | Securities Purchase Agreement [Member]

Common stock exercise price

$ 0.033

Promissory note

$ 30,000,000

Warrants to purchase

150,000,000

Conversion of stock, shares converted

818,181,819

DSSI [Member] | Securities Purchase Agreement [Member] | Warrant [Member]

Promissory note

$ 27,000,000

Warrants to purchase

818,181,819

SCHEDULE OF OPERATING LEASE ASS

SCHEDULE OF OPERATING LEASE ASSETS AND LIABILITIES (Details) - USD ($)	Dec. 31, 2023	Mar. 31, 2023
Leases
Operating leases	$ 414,865	$ 448,240
Total lease assets	414,865	448,240
Operating leases	33,790	41,385
Operating leases	416,277	440,478
Total lease liabilities	$ 450,067	$ 481,863

SCHEDULE OF OPERATING LEASE COS

SCHEDULE OF OPERATING LEASE COSTS (Details) - USD ($)	3 Months Ended		9 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2023	Dec. 31, 2022
Total lease cost	$ 28,289	$ 21,831	$ 84,112	$ 45,009
General and Administrative Expense [Member]
Total lease cost	$ 28,289	$ 21,831	$ 84,112	$ 45,009

SCHEDULE OF OPERATING LEASE LIA

SCHEDULE OF OPERATING LEASE LIABILITY PAYABLE (Details) - USD ($)	Dec. 31, 2023	Mar. 31, 2023
Leases
2024	$ 100,062
2025	102,842
2026	105,621
2027	108,400
2028	111,180
Thereafter	113,960
Total remaining payments	642,065
Less imputed interest	(191,998)
Total lease liability	$ 450,067	$ 481,863

LEASES (Details Narrative)

LEASES (Details Narrative)	Dec. 31, 2023
Minimum [Member]
Remaining lease term	1 year
Lease, discount rate	10%
Maximum [Member]
Remaining lease term	10 years
Lease, discount rate	12%

SCHEDULE OF VALUATION HIERARCHY

SCHEDULE OF VALUATION HIERARCHY FINANCIAL ASSETS AND LIABILITIES (Details) - USD ($)	Dec. 31, 2023	Mar. 31, 2023
Assets
Investment in unconsolidated entities		$ 206,231
Total assets		206,231
Liabilities
Notes payable		24,827,086
Total liabilities		24,827,086
Fair Value, Inputs, Level 1 [Member]
Assets
Investment in unconsolidated entities
Total assets
Liabilities
Notes payable
Total liabilities
Fair Value, Inputs, Level 2 [Member]
Assets
Investment in unconsolidated entities
Total assets
Liabilities
Notes payable		24,827,086
Total liabilities		24,827,086
Fair Value, Inputs, Level 3 [Member]
Assets
Investment in unconsolidated entities		206,231
Total assets		206,231
Liabilities
Notes payable
Total liabilities

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	Jan. 17, 2024	Dec. 31, 2023	Mar. 31, 2023
Subsequent Event [Line Items]
Convertible notes payable
Interest rate		8%	8%
Subsequent Event [Member] | Alset Inc [Member]
Subsequent Event [Line Items]
Convertible notes payable	$ 250,000
Interest rate	10%
Convertible notes payable origination fee	$ 20,000