Sharing Services Global (SHRG) S-1/A 2 Aug 24 IPO registration (amended) Financial data

Cover

Cover	12 Months Ended
	Mar. 31, 2024
Entity Addresses [Line Items]
Document Type	S-1/A
Amendment Flag	true
Amendment Description	Amendment No. 2
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 Pkwy
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 Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Business Contact [Member]
Entity Addresses [Line Items]
Entity Address, Address Line One	5200 Tennyson Pkwy
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
Contact Personnel Name	John Thatch

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Mar. 31, 2024	Mar. 31, 2023
Current Assets
Cash and cash equivalents	$ 894,206	$ 2,994,885
Trade accounts receivable, net	280,793	273,674
Other receivable	1,800,000
Inventory, net	1,318,662	1,636,120
Other current assets, net	132,674	527,827
Total Current Assets	4,426,335	5,432,506
Property and equipment, net	239,943	9,270,193
Right-of-use assets, net	403,107	448,240
Investment in unconsolidated entities, net		206,231
Intangible assets	402,144	545,372
Other assets	1,163,385	1,177,173
TOTAL ASSETS	6,634,914	17,079,715
Current Liabilities
Accounts payable	1,304,046	1,028,510
Accrued and other current liabilities	2,611,951	2,632,770
Accrued sales commission payable	1,742,309	2,357,643
Employee stock warrants liability		148,267
State and local taxes payable	1,545,463	1,446,503
Note payable	1,200,000
Convertible notes payable	262,782	24,827,086
Total Current Liabilities	8,666,551	39,362,822
Non-current convertible notes payable, related party	324,521
Lease liability, long-term	416,277	440,478
TOTAL LIABILITIES	9,407,349	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	(113,167,915)	(106,456,378)
Accumulated other comprehensive loss	(354,792)	(308,305)
TOTAL STOCKHOLDERS’ DEFICIT	(2,772,435)	(22,723,585)
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT	6,634,914	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 Assets
Trade accounts receivable, net	280,793	10,348
Current Liabilities
Note payable		$ 6,922,043

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Mar. 31, 2024	Mar. 31, 2023
Preferred stock, shares authorized	200,000,000
Common stock, par value	$ 0.0001
Common stock, shares authorized	2,000,000,000
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	10,000,000	10,000,000
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	0
Preferred stock, shares outstanding	26,000	0
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 outstanding	0	0

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Loss - USD ($)	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Income Statement [Abstract]
Net sales	$ 10,878,242	$ 16,102,136
Cost of goods sold	3,832,977	6,845,466
Gross profit	7,045,265	9,256,670
Operating expenses
Selling and marketing	4,104,991	6,989,660
General and administrative	7,839,639	17,081,915
Total operating expenses	11,944,630	24,071,575
Operating loss	(4,899,365)	(14,814,905)
Other income (expense):
Interest expense, net	(3,148,032)	(13,212,583)
Change in fair value of embedded derivatives	(87,303)
Other income	1,800,000
Gain on employee warrants liability		173,432
Loss on investment and extinguishment of debt	(108,384)
Unrealized loss on investment		(5,018,735)
Realized loss on investment in marketable securities		(4,920,556)
Other non-operating income (expense), net	(268,453)	108,184
Total other expense, net	(1,812,172)	(22,870,258)
Loss before income taxes	(6,711,537)	(37,685,163)
Income tax expense
Net loss	(6,711,537)	(37,685,163)
Other comprehensive loss, net of tax:
Currency translation adjustments	(46,487)	(243,196)
Total other comprehensive loss	(46,487)	(243,196)
Comprehensive loss	$ (6,758,024)	$ (37,928,359)
Loss per share:
Loss per share - Basic	$ (0.02)	$ (0.14)
Loss per share - Diluted	$ (0.02)	$ (0.14)
Weighted average shares:
Weighted average shares, Basic	374,987,603	274,108,025
Weighted average shares, Diluted	374,987,603	274,108,025

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (6,711,537)	$ (37,685,163)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	570,595	726,666
Stock-based compensation	(148,267)	(194,004)
Loss on disposal of property		25,053
Amortization of debt discount and other	2,040,291	10,877,730
Change in fair value of embedded derivatives	87,303
Amortization prepaid consulting Services		2,867,123
Loss (gain) on extinguishment of debt	38,215	(324,229)
Bad debt expense	413,551	162,392
Loss on investment and other assets		9,939,290
Provision for obsolete inventory	777,443	1,788,999
Changes in operating assets and liabilities:
Accounts receivable	(420,669)	1,560,481
Other receivable	(1,800,000)
Inventory	(459,984)	1,152,522
Other current assets	763,417	(97,073)
Property and equipment	(60,806)
Other assets	99,843
Accounts payable	275,537	808,008
Income taxes payable	98,960	385,013
Lease liability	20,932	25,224
Accrued and other liabilities	685,733	(1,043,420)
Net Cash Used in Operating Activities	(3,729,443)	(9,025,388)
CASH FLOWS FROM INVESTING ACTIVITIES:
Payments for property and equipment and other assets		(1,196,406)
Payments upon issuance of notes receivable		(313,592)
Purchase of marketable securities, net		(4,920,096)
Cash paid for acquisition of non-consolidated interests		(400,000)
Net Cash Used in Investing Activities		(6,830,094)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from note payable	1,175,251
Proceeds from issuance of convertible notes, related party	500,000
Net proceeds from issuance of promissory notes		10,922,329
Repayments of borrowings under promissory notes		(4,611,342)
Refinance of notes payable		(3,270,000)
Payment in connection with litigation settlement		(1,043,645)
Repayment of convertible note payable		(78,636)
Net Cash Provided by Financing Activities	1,675,251	1,918,706
IMPACT OF CURRENCY RATE CHANGES ON CASH	(46,487)	(91,605)
Decrease in cash and cash equivalents	(2,100,679)	(14,028,381)
Cash and cash equivalents, beginning of period	2,994,885	17,023,266
Cash and cash equivalents, end of period	894,206	2,994,885
Supplemental cash flow information
Cash paid for interest	168,279	1,708,409
Cash paid for income taxes	1,111	9,525
Supplemented disclosure of non-cash investing and financing activities:
Sale of commercial real property in exchange for relief from related party loans and other liabilities	7,438,692
Sale of investments in exchange for relief from related party note and other liabilities	1,500,000
Debt modification		10,363,126
Common stock issued to settle accrued interest payable	539,806	552,000
Common stock issued to settle management fees payable		$ 700,000

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Deficit - 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
Refinancing of debt and detachable warrants						2,029,454					2,029,454
Repurchase of shares of Common Stock					$ (2,609)	(23,482)		(626,187)			(652,278)
Repurchase of shares of common stock, shares					(26,091,136)
Preferred stock issued for debt modification					$ 1,485	307,206			(10,671,817)		(10,363,126)
Common stock issued for debt modification, shares					14,854,159
Common stock issued to settle management fees payable					$ 3,333	696,667					700,000
Common stock issued to settle management fees payable, shares					33,333,333
Common stock issued to settle accrued interest payable					$ 2,629	549,371					552,000
Common stock issued to settle accrued interest payable, shares					26,285,714
Common stock issued upon cancellation of stock warrants					$ 1,015	212,047			(213,062)
Common stock issued upon cancellation of stock warrants, shares					10,145,841
Stock based compensation award (stock warrants)						109,780					109,780
Currency translation adjustments										(243,196)	(243,196)
Net loss									(37,685,163)		(37,685,163)
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
Preferred 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										(46,487)	(46,487)
Net loss									(6,711,537)		(6,711,537)
Cancellation of treasury stock						(626,187)		626,187
Balance at Mar. 31, 2024	$ 310		$ 322	$ 3	$ 37,633	$ 110,699,858	$ 12,146		$ (113,167,915)	$ (354,792)	$ (2,772,435)
Balance, shares at Mar. 31, 2024	3,100,000		3,220,000	26,000	376,328,885

ORGANIZATION AND BUSINESS

ORGANIZATION AND BUSINESS	12 Months Ended
	Mar. 31, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION AND BUSINESS	NOTE 1 – ORGANIZATION AND BUSINESS Sharing Services Global Corporation (“Sharing Services”) 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. Sharing Services was incorporated in the State of Nevada in April 2015; its main business activities include: ● Sale of Health and Wellness Products TM The Company generates substantially all of its revenue from the sale of health and wellness products. ● Sale of Member-Based Travel Services The Company is in the process of revamping its travel services business and has temporarily suspended its MTV business operation to prepare for its re-launch in November 2024. 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 (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 MFA. The Company plans to open up Hapi Café in Dallas and the New York City, 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 businesses, using a combination of debt and equity financing, in efforts to leverage the Company’s resources and 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 non-traditional inventory financing, order fulfillment and logistic, CRM “Back Office” solutions, and other success-critical services to these businesses.

GOING CONCERN

GOING CONCERN	12 Months Ended
	Mar. 31, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GOING CONCERN	NOTE 2 - GOING CONCERN The accompanying consolidated financial statements 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 years ended March 31, 2024 and 2023, the Company had a net loss of approximately $ 6.7 million and $ 37.7 million, respectively. In addition, the Company had reported consecutive years of declining net sales. 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	12 Months Ended
	Mar. 31, 2024
Accounting Policies [Abstract]
SIGNIFICANT ACCOUNTING POLICIES	NOTE 3 – SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying consolidated financial statements are prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) and include the accounts of the Company and its consolidated subsidiaries. All significant intercompany accounts and transactions have been eliminated in consolidation. 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 trade accounts and other 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 March 31, 2024 and 2023, cash and cash equivalents included cash held by our merchant processors of approximately $ 0.05 million and $ 0.5 million, respectively. In addition, as of March 31, 2024 and 2023, cash and cash equivalents held in bank accounts in foreign countries in the ordinary course of business were approximately $ 0.4 million and $ 1.3 million, respectively. Amounts held by our merchant processor or held in bank accounts located in foreign countries are generally not insured by any federal agency. Trade Accounts Receivable and Allowance for Credit Losses In May 2019, the Financial Accounting Standards Board (FASB) issued the Accounting Standards Update (ASU) 2019-05, which is an update to ASU Update No. 2016-13, Financial Instruments — Credit Losses (ASC 326): Measurement of Credit Losses on Financial Instruments, which introduced the expected credit losses methodology for the measurement of credit losses on financial assets measured at amortized cost basis, replacing the previous incurred loss methodology. The Company adopted this standard on April 1, 2023 using a modified retrospective approach and did not restate the comparable prior periods. The adoption did not have a material impact on the Company’s consolidated financial statements. The Company maintains an allowance for credit losses in accordance with ASC 326 and records the allowance for credit losses as an offset to assets such as accounts receivable. The expected credit losses are classified as general and administrative expenses in the consolidated statements of operations and comprehensive loss. The Company assesses collectability by reviewing receivables on a collective basis where similar characteristics exist, primarily based on the size and nature of specific receivables. In determining the amount of the allowance for credit losses, the Company considers historical collectability based on past due status, the age of the receivable balances, credit quality of the counter party, and current and future economic conditions. On a quarterly basis, management determines if the allowance for credit losses is adequate, and adjusts the allowance, when necessary. Delinquent account balances are written-off against the allowance for credit losses after all means of collection have been exhausted and that the likelihood of collection is not probable. Inventory and Cost of Goods Sold Inventory consists of finished goods and promotional materials and is stated at the lower of cost determined using the first-in, first-out (“FIFO”) method, or net realizable value. It includes direct product costs and certain shipping and handling costs, such as in-bound freight. When estimating the net realizable value of inventory, the Company considers several factors including estimates of future demand for the product, historical sales, the age and sales history of the inventory, and historic and anticipated changes in our product offerings. The Company periodically assesses the realizability of its inventory based on evaluation of its inventory levels against historical and anticipated sales. Physical inventory counts are performed at all facilities on a quarterly basis. During the fiscal year ended March 31, 2024, and 2023, the allowance for slowing moving or obsolete inventory of $ 1.6 million and $ 1.8 million, respectively, in connection with health and wellness products that were either damaged, expired, or slow-moving, based on the Company’s historical and anticipated sales. The Company reports its allowance for obsolete or slow-moving inventory in cost of goods sold in its consolidated statements of operations. Cost of goods sold includes actual product costs, vendor rebates and allowances, if any, inventory shrinkage and certain shipping and handling costs, such as in-bound freight, associated with product sold. All other shipping and handling costs, including the cost to ship products to customers, are included in selling and marketing expenses in our consolidated statements of operations when incurred. Other Receivable and Note 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 million. Since the likelihood of receiving the ERTC credit is probable and the amount is estimable, the Company has recorded its ERTC credit in Other Receivable. 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 million, and it was recorded as a Loan Payable. The loan is for a 12-month period and carries a 2% monthly interest rate. The loan proceeds must be used solely and exclusively for working capital and other business purposes and it had an origination fee of $ 24,000 . The Company received net proceeds of approximately $ 1.18 million in September 2023. Other Assets Other assets include a multi-user license and code of a back-office platform that was acquired for $ 1 million in 2022. This back-office platform is designed to facilitate the computation and processing of commission payments to distributors, and it requires customization in order for it to be operational. Costs associated with the customization and build out of the platform has been capitalized in accordance with ASC 350 - Capitalization on Internal-Use Software Costs Property and Equipment Property and equipment are recorded at cost and reported net of accumulated depreciation. Depreciation expense is recognized over an asset’s estimated useful life using the straight-line method. Leasehold improvements are amortized over the lesser of the estimated useful lives of the assets or the term of the related lease, including lease renewals considered reasonably assured. The estimated useful lives of our property and equipment are as follows: ● Buildings and building improvements– shorter of 39 years or remaining useful life of the asset ● Furniture and fixtures – 3 years ● Office equipment – 5 years ● Computer Equipment – 3 years ● Computer software – 3 years ● Leasehold improvements – shorter of the remaining lease term or estimated useful live of the asset The estimated useful lives are periodically reviewed and, when appropriate, changes are made prospectively. The recoverability of long-lived assets is assessed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be fully recoverable, by comparing the net carrying amount of each asset to the total estimated undiscounted future cash flows expected to be generated by the asset. If the carrying amount of an asset exceeds its undiscounted future cash flows, an impairment charge is recognized for the amount by which the carrying amount of the asset exceeds the estimated fair value of the asset. Revenue Recognition The Company recognizes revenue in accordance with Accounting Standards Codification (ASC) Topic 606 when (or as) it transfers control of the promised goods and services to the customer in an amount that reflects the consideration the Company expects to be entitled to receive in exchange for those goods or services. Revenue is recognized net of amounts due to taxing authorities (such as local and state sales tax). The Company’s customers place sales orders online and through the Company’s “back-office” operations, which creates a contract and establishes the transaction price. With respect to products sold, the Company’s performance obligation is satisfied upon receipt of the products by the customer. With respect to subscription-based revenue, including independent distributor membership fees, the Company’s performance obligation is satisfied over time (generally, up to one year). With respect to customer loyalty points awarded, the Company’s performance obligation is satisfied at the earliest of (a) the redemption or expiration date, or (b) when it is no longer probable the points will be redeemed. The Company assesses the probability an awards of customer loyalty points will be redeemed, based on its historic breakage rates. The timing of revenue recognition may differ from the time when the Company invoices the customer and/or collects payment. The Company has elected to treat shipping and handling costs as an activity to fulfill its performance obligations, rather than a separate performance obligation. During the fiscal year ended March 31, 2022, a subsidiary of the Company introduced a Customer Loyalty Program which enables customers to earn points in a purchase transaction or through other means. The points are not redeemable for cash or product. Upon reaching 1,500 points, a customer may redeem the points and receive a $10 loyalty rewards card or certificate, that may be used when purchasing a product. Points and loyalty rewards cards or certificates expire one year for the issuance date. However, points, loyalty rewards cards, and certificates are forfeited if the customer fails to remain active for a period of 90-days. The Company allocates a portion of the sales transaction price to each of its performance obligations therein, including points earned, and deferred revenue recognition until the earlier of (a) redemption or expiration of the rights conferred by the points or (b) the date when it is not probable the points will be redeemed (for example, because the holder is no longer an active customer). As of March 31, 2024 and 2023, deferred revenue associated with ● product invoiced but not received by customers at the balance sheet date was $ 80,404 and $ 113,896 , respectively; ● unfulfilled performance obligations for services offered on a subscription basis was $ 37,774 and $ 80,528 , respectively; ● unfulfilled performance obligations for customers’ right of return was $ 24,703 and $ 26,894 , respectively; and ● customer loyalty points outstanding was $ 19,326 and $ 25,493 , respectively. As of March 31, 2022, deferred revenue associated with product invoiced but not received by customers at the balance sheet date was $ 344,071 ; deferred sales revenue associated with unfulfilled performance obligations for services offered on a subscription basis was $ 70,968 ; deferred sales revenue associated with unfulfilled performance obligations for customers’ right of return was $ 63,890 ; and deferred sales revenue associated with customer loyalty points outstanding was $ 68,287 . During the fiscal years ended March 31, 2024 and 2023, no individual customer, or related group of customers, represents 10% or more of the Company’s net sales. During the fiscal year ended March 31, 2024, and 2023, ● approximately 100 % and 99 %, respectively, of the Company’s net sales were from sale of health and wellness products. ● the Company’s ten top selling products represent approximately 53 % and 49 %, respectively, of its net sales. ● approximately 95 % and 91 %, respectively, of the Company’s net sales are to customers and independent distributors located in the U.S. (based on the customer’s shipping address). No other country represented more than 10% of total sales. ● product purchases from one U.S.-based supplier accounted for approximately 84 % and 92 %, respectively, of total product purchases. Sales Commissions The Company recognizes sales commission expense when incurred at the time when the revenue is recognized. In the fiscal year ended March 31, 2024, and 2023, sales commission expense was approximately $ 3.7 million and $ 5.8 million, respectively, and is included in selling and marketing expenses in the Company’s consolidated statements of operations. The Company measures and recognizes sales commission expense based on the Company’s Distributor Compensation Plan. The Company’s independent distributors earn commissions when they sell Company products to retail customers or to their downline independent distributors. Additionally, they can earn commissions when their personally sponsored distributors (or downline) sell products to end users. There is no limit as to the number of personally enrolled distributors or retail customers that an independent distributor may have and earned compensation for. Share-Based Payments The Company accounts for stock-based compensation awards to its directors, officers, and employees in accordance with ASC Topic 718, Compensation – Stock Compensation As stated above, some stock warrants issued in connection with these multi-year employment agreements are exercisable at a variable exercise price, a price equal to the discounted 10-day average stock price determined at the time of exercise. In general, 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, however, the Company remeasures compensation expense associated with these awards after the service period ends and until the warrant is exercised or expires. As such, the Company’s stock-based compensation expense contains components associated with (i) awards that have a fixed exercise price whose fair value is measured at the grant date and (ii) awards with a variable exercise price whose value is measured at the balance sheet date, including fully vested awards. The Company recognizes the income/expense component associated with the subsequent measure of fully vested awards as non-operating income/expense. In the fiscal year ended March 31, 2024, income recognized in connection with stock-based compensation awards was $ 148,267 , primarily associated with the subsequent measure of fully vested awards. In the fiscal year ended March 31, 2023, expense recognized in connection with stock-based compensation awards was $ 160,225 , primarily consisting of: (a) compensatory expense of $ 13,207 and (b) income associated with the subsequent measure of fully vested awards of $ 194,004 . Lease Accounting The Company determines if an arrangement is a lease at inception. Determining whether a contract contains a lease includes judgment regarding whether the contract conveys the right to control the use of identified property or equipment for a period of time in exchange for consideration. The Company accounts for its lease obligations in accordance with ASC Topic 842, Leases For all arrangements as a lessee, the Company has elected an accounting policy to combine non-lease components with the related-lease components and treat the combined items as a lease for accounting purposes. The Company measures lease related assets and liabilities based on the present value of lease payments, including in-substance fixed payments, variable payments that depend on an index or rate measured at the commencement date, and the amount the Company believes is probable the Company will pay the lessor under residual value guarantees when applicable. The Company discounts lease payments based on the Company’s estimated incremental borrowing rate at lease commencement (or modification), which is primarily based on the Company’s estimated credit rating, the lease term at commencement, and the contract currency of the lease arrangement. The Company has elected to exclude short term leases (leases with an original lease term one year or less) from the measurement of lease-related assets and liabilities. The Company tests right-of-use assets in an operating or finance lease at the asset group level (because these assets are long-lived nonfinancial assets and should be accounted for the same way as other long-lived nonfinancial assets) whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. The Company leases space for its corporate headquarters, warehouse space, automobiles, and office and other equipment, under lease agreements classified as operating leases. Foreign Currency Translation The Company maintains a legal entity structure that would allow management to expand its U.S.-based operation into certain key direct sales market in Asia, such as Korea. In 2021, through its wholly owned subsidiary, the Company commenced operations in the Republic of Korea (South Korea). The functional currency of the Korean subsidiary is the South Koran Won. Balance sheet accounts are translated into U.S. dollars (USD, the Company’s reporting currency) at the rates of exchange in effect at the balance sheet date, while the results of operations and cash flows are translated using average exchange rates for the periods presented. The resulting translation adjustments are recorded as a component of accumulated other comprehensive gain/loss in the Company’s consolidated balance sheets. The following exchange rates between the South Korean Won and the USD are used to translate the Company’s Korean operation’s financial statements: SCHEDULE OF FOREIGN EXCHANGE CURRENCY TRANSLATION South Korean Won per 1 USD 2024 2023 Exchange rate as of March 31st 1,346.42 1,302.31 Average exchange rate for the fiscal year then ended 1,319.86 1,309.20 During the fiscal year ended March 31, 2024 and 2023, approximately 95 % and 93 %, respectively, of the Company’s net sales are denominated in U.S. Dollars. During the fiscal year ended March 31, 2024, and 2023, sales denominated in no other currency accounted for 10% or more of net sales. Income Taxes The Company uses the asset and liability method and follows ASC Topic 740 – Income Taxes In determining the provision for income taxes, an annual effective income tax rate is used based on annual income, permanent differences between book and tax income, and statutory income tax rates. Accounting for income taxes involves judgment and the use of estimates. The Company recognizes a liability for unrecognized tax benefits resulting from uncertain tax positions taken or expected to be taken in its tax returns, unless the weight of available evidence indicates it is more-likely-than-not that the tax position will be sustained on audit, including resolution through available appeals processes. We measure the tax position as the largest amount which is more-likely-than-not of being realized. The Company considers many factors when evaluating and estimating the Company’s tax positions, which may require periodic adjustments when new facts and circumstances become known. Related Parties A party is considered to be related to the Company if it, directly or indirectly, through one or more intermediaries, controls, is controlled by, or is under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal with if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its separate interests. Comprehensive Income (Loss) Comprehensive income (loss) is defined as the increase or decrease in stockholders’ equity during a period as a result of transactions and other events and circumstances, excluding transactions resulting from investments by owners and distributions to owners. For each of the fiscal years presented herein, the Company’s components of comprehensive loss included net loss and foreign currency translation adjustments, as reported in the consolidated statements of operations and comprehensive loss. Segment Reporting The Company follows ASC Topic 280, Segment Reporting Recently Issued Accounting Standard - 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

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	12 Months Ended
	Mar. 31, 2024
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	NOTE 4 – FAIR VALUE MEASUREMENTS The Company’s financial instruments consist of cash equivalents, if any, accounts receivable, notes receivable, investments in unconsolidated entities, accounts payable, and notes payable, including convertible notes. The carrying amounts of cash equivalents, if any, accounts receivable, notes receivable, and accounts payable approximate their respective fair values due to the short-term nature of these financial instruments. The Company measures and discloses the fair value of its financial instruments under the provisions of ASC Topic 820 – Fair Value Measurement Consistent with the valuation hierarchy contained in ASC 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 As of March 31, 2024 Total Level 1 Level 2 Level 3 Assets Investment in unconsolidated entities $ - $ - $ - $ - Total assets $ - $ - $ - $ - Liabilities Convertible notes payable $ 587,303 $ - $ 587,303 $ - Notes payable Total liabilities $ 587,303 $ - $ 587,303 $ - 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 $ - Certain of the Company’s investments in unconsolidated entities are valued for purposes of this disclosure using unobservable inputs, since there are no observable market transactions for such investments. The fair value of notes receivable approximates the carrying value due to the short-term nature of the note. As of March 31, 2024, convertible notes payable (including current maturities) are reported in our consolidated financial statements at fair value of approximately $ 0.5 million. As of March 31, 2023, notes payable (including current maturities) are reported in our consolidated financial statements at amortized cost of $ 27.0 million, less unamortized debt discount and deferred financing costs, in the aggregate, of approximately $ 2.2 million.

LOSS PER SHARE

LOSS PER SHARE	12 Months Ended
	Mar. 31, 2024
Loss per share:
LOSS PER SHARE	NOTE 5 – LOSS PER SHARE The Company calculates basic loss per share by dividing net loss available 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 our outstanding convertible Preferred Stock, convertible notes payable, stock warrants and other commitments to issue Common Stock, except where the impact would be anti-dilutive, as defined in GAAP. The following table sets forth the computations of basic and diluted earnings (loss) per share for the periods indicated: SCHEDULE OF COMPUTATIONS OF BASIC AND DILUTED EARNINGS (LOSS) PER SHARE 2024 2023 Fiscal Year Ended March 31, 2024 2023 Net loss $ (6,711,537 ) $ (37,685,163 ) Weighted average basic and diluted shares 374,987,603 274,108,025 Loss per share: Basic and diluted $ (0.02 ) $ (0.14 ) The following potentially dilutive securities and instruments were outstanding on the dates indicated, but excluded from the table above because their impact would be anti-dilutive: SCHEDULE OF POTENTIALLY DILUTIVE INSTRUMENTS OUTSTANDING 2024 2023 As of March 31, 2024 2023 Convertible notes payable 333,333,333 663,546,451 Stock warrants 200,933,515 669,010,148 Convertible Preferred Stock 6,320,000 6,320,000 Total potential incremental shares 540,586,848 1,338,876,599

TRADE ACCOUNTS RECEIVABLE, NET

TRADE ACCOUNTS RECEIVABLE, NET	12 Months Ended
	Mar. 31, 2024
Receivables [Abstract]
TRADE ACCOUNTS RECEIVABLE, NET	NOTE 6 – TRADE ACCOUNTS RECEIVABLE, NET SCHEDULE OF TRADE ACCOUNTS RECEIVABLE, NET 2024 2023 As of March 31, 2024 2023 Trade accounts receivable $ 420,135 $ 344,841 Allowance for credit losses (139,342 ) (71,167 ) Trade accounts receivable, net $ 280,793 $ 273,674 Trade accounts receivable as of March 31, 2024 and 2023 includes amount due from a merchant processor of approximately $ 280,793 and $ 10,348 , respectively. The following table reflects the activity in the allowance for credit losses for the periods presented: SCHEDULE OF ALLOWANCE FOR CREDIT LOSSES 2024 2023 Fiscal Year Ended March 31, 2024 2023 Balance at beginning of fiscal year $ 71,167 $ - Provision for credit losses 68,175 71,167 Balance at end of fiscal year $ 139,342 $ 71,167

INVENTORY, NET

INVENTORY, NET	12 Months Ended
	Mar. 31, 2024
Inventory Disclosure [Abstract]
INVENTORY, NET	NOTE 7 – INVENTORY, NET Inventory consists of the following: SCHEDULE OF INVENTORY 2024 2023 As of March 31, 2024 2023 Finished goods $ 2,878,569 $ 2,517,046 Promotional items 5,940 - Raw materials 77,902 - Allowance for obsolescence (1,643,749 ) (880,926 ) Inventory, net $ 1,318,662 $ 1,636,120 The following table reflects the activity in the allowance for inventory obsolescence for the periods presented: SCHEDULE OF ALLOWANCE FOR INVENTORY OBSOLESCENCE 2024 2023 Fiscal Year Ended March 31, 2024 2023 Balance at beginning of fiscal year $ 880,926 $ 108,055 Provision for estimated obsolescence 778,445 1,788,999 Write-offs (15,622 ) (1,016,128 ) Balance at end of fiscal year $ 1,643,749 $ 880,926

OTHER CURRENT ASSETS, NET

OTHER CURRENT ASSETS, NET	12 Months Ended
	Mar. 31, 2024
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
OTHER CURRENT ASSETS, NET	NOTE 8 – OTHER CURRENT ASSETS, NET Other current assets consist of the following: SCHEDULE OF OTHER CURRENT ASSETS 2024 2023 As of March 31, 2024 2023 Inventory-related deposits $ 252,867 $ 288,649 Accounts receivable, related parties - 167,578 Prepaid insurance and other operational expenses 31,598 105,652 Deposits for sales events 23,850 120,614 Right to recover asset - 20,975 Subtotal 308,315 703,468 Allowance for losses (175,641 ) (175,641 ) Other current assets $ 132,674 $ 527,827 Prepaid insurance and other operational expenses 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. Right to recover asset is associated with our customers’ right of return and is expected to be realized in one year or less. As of March 31, 2024 and 2023, the allowance for losses in connection with certain inventory-related deposits for which recoverability is less than certain was approximately $ 176,000 .

PROPERTY AND EQUIPMENT, NET

PROPERTY AND EQUIPMENT, NET	12 Months Ended
	Mar. 31, 2024
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT, NET	NOTE 9 – PROPERTY AND EQUIPMENT, NET Property and equipment consist of the following: SCHEDULE OF PROPERTY AND EQUIPMENT 2024 2023 As of March 31, 2024 2023 Building and building improvements $ - $ 8,952,555 Computer software 1,024,274 1,024,274 Furniture and fixtures 285,732 237,042 Computer equipment 220,264 220,264 Leasehold improvements and other 399,306 394,306 Total property and equipment 1,929,576 10,828,441 Accumulated depreciation and amortization (1,689,633 ) (1,558,248 ) Property and equipment, net $ 239,943 $ 9,270,193 Depreciation and amortization expense in connection with the Company’s property and equipment for the fiscal year ended March 31, 2024 and 2023 was $ 427,422 and $ 583,369 , respectively. In December 2021, the Company, through its subsidiary, Linden Real Estate Holdings LLC, purchased a commercial building in Lindon, Utah for $ 8,942,640 , including $ 3,675,000 allocated to land. The capitalized costs include legal and other professional fees incurred directly in connection with the purchase of the property. On June 15, 2022, the Company and American Pacific Bancorp, Inc. (“APB”) entered a Loan Agreement pursuant to which APB loaned to the Company approximately $ 5.7 million. The loan was secured by a first mortgage interest on the Lindon, Utah building. 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 building located in Lindon, Utah, subject to the assumed indebtedness.

INVESTMENT IN UNCONSOLIDATED EN

INVESTMENT IN UNCONSOLIDATED ENTITIES, NET	12 Months Ended
	Mar. 31, 2024
Investments, All Other Investments [Abstract]
INVESTMENT IN UNCONSOLIDATED ENTITIES, NET	NOTE 10 – 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 million in Stemtech in exchange for: (a) a Convertible Promissory Note in the amount of $ 1.4 million in favor of the Company (the “Convertible Note”) and (b) a detachable Warrant to purchase shares of GNTW common stock (the “GNTW Warrant”). Stemtech is a subsidiary of GNTW. As an inducement to enter into the SPA, GNTW agreed to pay to the Company an origination fee of $ 500,000 , payable in shares of GNTW’s common stock. The Convertible Note matures on September 9, 2024 , bears interest at the annual rate of 10 %, and is convertible, at the option of the holder, into shares of GNTW’s common stock at a conversion rate calculated based on the closing price per share of GNTW’s common stock during the 30-day period ended September 19, 2021. The GNTW Warrant expires on September 13, 2024 and conveys the right to purchase up to 1.4 million shares of GNTW’s common stock at a purchase price calculated based on the closing price per share of GTNW’s common stock during the 10-day period ended September 13, 2021. In September 2021, GNTW issued to the Company 154,173 shares of its common stock, or less than 1% of the shares of GNTW then issued and outstanding, in payment of the origination fee. In November 2021, Globe Net Wireless Corp. changed its corporate name to Stemtech Corporation. In connection therewith, the investee’s common stock is now traded under the symbol “STEK”. 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 U.S. GAAP. During the fiscal year end March 31, 2023, the Company recognized unrealized losses, before income tax, of approximately $ 4.9 million in connection with its investment in the Convertible Note, the GNTW Warrant and the shares of GNTW common stock. 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 million, along with all SHRG’s rights in any Stemtech warrants, for a purchase price of $ 1.1 million, with the financial terms generally summarized as follows: (a) DSSI paid the $ 1.1 million purchase price by crediting the $ 27.0 million loan, first to interest and then to principal, and (b) DSSI acquired ownership of the $ 1.4 million promissory note payable by Stemtech, free and clear of any liens, and any equity or warrant interest in the Stemtech that SHRG may have held. As of September 30, 2023, as a result of the transaction, the Company no longer has an investment in Stemtech. In September 2021, the Company entered into a Membership Unit Purchase Agreement pursuant to which the Company acquired a 30.75 % equity interest in MojiLife, a limited liability company organized in the State of Utah, in exchange for $ 1,537,000 . MojiLife is a distributor of technology-based consumer products, such as cordless scent diffusers, for the home and the car, as well as proprietary home cleaning products and accessories. 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 MojiLife 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 into an Exchange Agreement whereby SHRDV relinquished and surrendered its 30.75 % LLC unit ownership interest in Seller. 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: SCHEDULE OF INVESTMENT IN UNCONSOLIDATED ENTITIES 2024 2023 As of March 31, 2024 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 - 1,537,000 Subtotal - 1,743,231 Allowance for impairment losses - (1,537,000 ) Investments $ - $ 206,231 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 fill 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. The following table reflects the activity in the allowance for impairment losses for the periods presented: SCHEDULE OF NOTES PAYABLE 2024 2023 Fiscal Year Ended March 31, 2024 2023 Balance at beginning of fiscal year $ 1,537,000 $ 1,537,000 Write-off (1,537,000 ) - Balance at end of fiscal year $ - $ 1,537,000

NOTES PAYABLE, RELATED PARTY

NOTES PAYABLE, RELATED PARTY	12 Months Ended
	Mar. 31, 2024
Debt Disclosure [Abstract]
NOTES PAYABLE, RELATED PARTY	NOTE 11 – NOTES PAYABLE, RELATED PARTY Notes payables consist of the following: SCHEDULE OF NOTE PAYABLE RELATED PARTY 2024 2023 As of March 31, 2024 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 million (the “APB Loan”). The APB Loan would mature on June 1, 2024 , bore interest at the annual rate of 8 %, with interest payable in equal monthly installments of $ 43,897 commencing on July 1, 2022 (with the remainder due on June 1, 2024). The loan was secured by a first mortgage interest on the Company’s Lindon, Utah office building. In connection with this loan, the Company received net proceeds of $ 5,522,829 from APB on June 17, 2022. APB is a subsidiary of DSS. The Company paid $ 418,323 in principal and interest related to the loan for the twelve months ended March 31, 2023. 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 million. The APB Revolving Note included origination fees of $ 600,000 . The APB Revolving Note was collateralized by the assets of the Company, and it bore interest at the annual rate of 8 %. On December 9, 2022, APB and the Company mutually agreed to limit and/or end any further commitment by APB to fund or to readvance under the terms of the APB Revolving Note to $ 6.0 million. As of March 31, 2023, the Company had $ 1.5 million outstanding under the APB Revolving Note and accrued interest of $ 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 million in SHRG liabilities (namely, all amounts due under the APB Loan and the APB Revolving Note), (b) DSSI credited SHRG approximately $ 240,000 towards amounts owned 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	12 Months Ended
	Mar. 31, 2024
Payables and Accruals [Abstract]
ACCRUED AND OTHER CURRENT LIABILITIES	NOTE 12 – ACCRUED AND OTHER CURRENT LIABILITIES Accrued and other current liabilities consist of the following: SCHEDULE OF ACCRUED AND OTHER CURRENT LIABILITIES 2024 2023 As of March 31, 2024 2023 Deferred sales revenues $ 162,207 $ 246,811 Liability associated with uncertain tax positions 925,786 925,795 Accrued interest payable 5,833 536,123 Payroll and employee benefits 206,426 329,762 Lease liability, current portion 21,909 41,385 Other accruals 1,289,790 552,894 Accrued and other current liabilities $ 2,611,951 $ 2,632,770 Lease liability, current portion, represents obligations due withing one year under operating leases for office space, automobiles, and office equipment. Other accruals include primarily operational accruals.

CONVERTIBLE NOTES PAYABLE _ REL

CONVERTIBLE NOTES PAYABLE – RELATED PARTY	12 Months Ended
	Mar. 31, 2024
Convertible Notes Payable Related Party
CONVERTIBLE NOTES PAYABLE – RELATED PARTY	NOTE 13 – CONVERTIBLE NOTES PAYABLE – RELATED PARTY Convertible notes payable consists of the following: SCHEDULE OF CONVERTIBLE NOTES PAYABLE Issuance Date Date Rate (per share) 2024 2023 Maturity Interest Conversion Price As of March 31, Issuance Date Date Rate (per share) 2024 2023 June 2022 June 2024 8 % N/A $ - $ 27,000,000 January 2024 July 2024 10 % See Note 250,000 - March 2024 March 2027 6 % $ 0.0012 250,000 - Total convertible notes payable 500,000 27,000,000 Unamortized debt discount and deferred financing costs - (2,172,914 ) Change in fair value of embedded derivatives 87,303 - Subtotal 587,303 24,827,086 Less: current portion of convertible notes payable 262,782 24,827,086 Long-term convertible notes payable $ 324,521 $ - Note: The price for conversion of Principal Amount into shares of Common Stock shall be the average closing market price within last three trading days of the Common Stock form the date of Conversion Notice. 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 million (the “Note”) in favor of DSSI, and (b) a detachable Warrant to purchase up to 150,000,000 shares of the Company’s Class A Common Stock, at $ 0.22 per share, and DSSI loaned to the Company $ 30.0 million. DSSI, is a subsidiary of DSS, Inc. (“DSS”), and, together with DSS, is a shareholder of the Company. Under the terms of the Note, the Company agreed to pay to DSSI a loan Origination Fee of $3.0 million, payable in shares of the Company’s Class A Common Stock, at the rate of $ 0.20 per share. The Note bore interest at the annual rate of 8 %, with a maturity date of April 5, 2024, subject to certain accelerated provisions upon the occurrence of an Event of Default, as was defined in the Note. At any time during the term of the Note, all or part of the Note, including the principal amount less unamortized prepaid interest, if any, plus any accrued interest could have been converted into shares of the Company’s Class A Common Stock at the rate of $ 0.20 per share, at the option of the holder. Interest on the Note was pre-payable annually in cash or in shares of the Company’s Class A Common Stock, at the option of the Company, except that interest for the first year was pre-payable in shares of the Company’s Class A Common Stock, at the rate of $ 0.20 per share. As further discussed below, the Note and the detachable Warrant were redeemed in June 2022. On June 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 million (the “2022 Note”) in favor of DSSI and (b) a detachable Warrant to purchase up to 818,181,819 shares of the Company’s Class A Common Stock at the exercise price of $ 0.033 per share. The 2022 Note bore interest at the annual rate of 8 %, was due and payable on demand or, if no demand, on May 1, 2024. At any time during the term of the 2022 Note, all or part of the Note may be converted into up to 818,181,819 shares of the Company’s Class A Common Stock, at the option of the holder. Under the terms of the agreement, the Company agreed to pay to DSSI a loan origination fee of $ 270,000 . In addition, DSSI agreed to surrender to the Company all DSSI’s rights pursuant to: (a) a certain Convertible Promissory Note in the principal amount of $ 30.0 million issued by the Company in April 2021 in favor of DSSI, and (b) a certain detachable Warrant to purchase up to 150,000,000 shares of the Company’s Class A Common Stock, at $ 0.22 per share, issued concurrently with such $ 30.0 million note. The Company recognized the transaction with DSSI as a debt extinguishment in accordance with GAAP . 2.0 million within additional paid-in capital in the Company’s consolidated financial statements. 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 million on the Company’s consolidated financial statements. Effective June 30, 2023, the Company and DSSI entered into two transactions, involving the sale of certain assets of the Company to DSSI, pursuant to which DSSI credited, in the aggregate, $ 641,790 to principal outstanding on the 2022 Note. In addition, effective June 30, 2023, DSSI also credited, in the aggregate, $ 546,000 in accrued interest due on the 2022 Note in connection with transactions involving the sale of certain assets to DSSI. 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. On January 17, 2024, the Company executed a convertible promissory note for $ 250,000 with Alset Inc, a Texas corporation (“Alset”) and a shareholder of the Company. The convertible promissory note (“Alset Note”) bears a 10 % interest per annum and had an origination fee of $ 25,000 which is payable in cash or convertible into common shares of the Company at the option of Alset. The note and related accrued interest shall be due and payable in full on the earliest of (i) six months from the date of issuance; (ii) the acceleration of the Alset Note upon an occurrence of an event of default (as defined in the Alset Note); (iii) the third business day after the holder has delivered the Company a written demand for payment of the Alset Note; or (iv) upon the Company’s successful listing on The Nasdaq Stock Market LLC. Alset may, at its option, at any time during the term of the Alset Note, redeem a portion or all amounts of outstanding principal amount, without incurring penalties, additional interest, or other fees or charges. On March 18, 2024, the Company entered into a securities purchase agreement with HWH International Inc., a Delaware corporation (“HWH”) whereby the Company issued to HWH (i) a convertible promissory note in an aggregate principal amount of $ 250,000.00 which shall be convertible into 208,333,333 shares of the Company’s common stock at the option of HWH and (ii) a common stock purchase warrant agreement which shall be exercisable into up to 208,333,333 shares of the Company’s common stock for an aggregate purchase price of $ 250,000 . The convertible promissory note (the “HWH Note”) bears a 6 % interest per annum and had a commitment fee of $ 15,000 . The note, together with any accrued interest reduced by any unamortized prepaid interest shall, at the discretion of HWH, either be repaid in cash and/or convert into shares of common stock of the Company at a conversion rate of $ 0.0012 per share; and it shall be due and payable in full on the earliest of: (i) the third anniversary of the note; (ii) the acceleration of the note upon the occurrence of an event of default (as defined in the note); or (iii) on the fifth business day after HWH has delivered to the Company a written demand for payment of this Note. The Company may, at its option, at any time during the term of the HWH Note, redeem a portion or all amounts of outstanding Principal Amount, without incurring penalties, additional interest, or other fees or charges. The purchase price of one share of common stock of the Company under this warrant shall be equal to $ 0.0012 . The exercise period for each warrant will be five years from the date of this warrant. During the fiscal year ended March 31, 2024, and 2023, interest expense associated with the Company’s convertible notes was approximately $ 0.2 million and $ 2.2 million, excluding amortization of debt discounts and deferred financing fees of approximately $ 2.0 million and $ 10.0 million, respectively. These amounts are included in interest expense, net, in our consolidated statements of operations.

LEASES

LEASES	12 Months Ended
	Mar. 31, 2024
Leases
LEASES	NOTE 14 – LEASES 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 to 10 years on the remaining Leases. Leases with an initial term in excess of 12 months are recognized on the consolidated balance sheet based on the present value of future lease payments over the defined lease term at the lease commencement date. Future lease payments were discounted using an implicit rate of 10 % to 12 % in connection with most leases. 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 2024 2023 As of March 31, Assets Classification 2024 2023 Operating leases Right-of-use assets, net $ 403,107 $ 448,240 Total lease assets $ 403,107 $ 448,240 Liabilities Operating leases Accrued and other current liabilities $ 21,909 $ 41,385 Operating leases Lease liability, long-term 416,277 440,478 Total lease liabilities $ 438,186 $ 481,863 Expense pertaining to the Company’s leases for the periods indicated is as follows: SCHEDULE OF OPERATING LEASE COSTS Lease cost Classification 2024 2023 Fiscal Year Ended March 31, Lease cost Classification 2024 2023 Operating lease cost General and administrative expenses $ 112,413 $ 303,157 Operating lease cost Depreciation and amortization - - Operating lease cost Interest expense, net - - Total lease cost $ 112,413 $ 303,157 The Company’s lease liabilities are payable as follows: SCHEDULE OF OPERATING LEASE LIABILITY PAYABLE Twelve months ending March 31, Amount 2024 $ 21,909 2025 50,726 2026 103,536 2027 106,316 2028 109,095 Thereafter 197,345 Total remaining payments 588,927 Less imputed interest (150,741 ) Total lease liability $ 438,186

INCOME TAXES

INCOME TAXES	12 Months Ended
	Mar. 31, 2024
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 15 – INCOME TAXES The Company’s provision for (benefit from) income taxes is as follows: SCHEDULE OF PROVISION FOR INCOME TAXES 2024 2023 Fiscal Year Ended March 31, 2024 2023 Current: Federal $ - $ - State and local - - Foreign - - Total current - - Deferred: Federal - - State and local - - Foreign - - Total deferred - - Total consolidated income tax benefit $ - $ - Our consolidated effective income tax rate reconciliation is as follows: SCHEDULE OF INCOME TAX RATE RECONCILIATION RATE 2024 2023 Fiscal Year Ended March 31, 2024 2023 Federal statutory rate 21.0 % 21.0 % State and local income taxes - - Change in valuation allowance for NOL carry-forwards (21.0 ) (21.0 ) Stock warrant transactions and other items - - Effective income tax rate - % - % Our deferred tax asset (liability) is as follows: SCHEDULE OF DEFERRED TAX ASSET LIABILITY Deferred tax assets: 2024 2023 As of March 31, Deferred tax assets: 2024 2023 Share-based compensation $ - $ 928,525 Accruals and reserves not currently deductible 2 2 Impairment of investments and inventory 707,699 661,050 Other 99,294 215,542 Total deferred tax assets 806,995 1,805,119 Less: valuation allowance (806,995 ) (1,805,119 ) Total deferred tax assets, net $ - $ - During the fiscal year ended March 31, 2024 and 2023, the Company recognized a valuation allowance of approximately $ .8 million and $ 1.8 million, respectively, connection with certain deferred tax assets because of significant uncertainty about the Company’s ability to generate sufficient earnings in the foreseeable future to realize such assets. During the fiscal year ended March 31, 2024 and 2023, the Company recognized, in the aggregate, $ 0 and $ 163,192 , respectively, in deferred income tax benefits in connection with certain foreign start-up operations. In addition, during the fiscal year ended March 31, 2024, and 2023, the Company recognized a valuation allowance of $ 0 and $ 163,192 , respectively, in connection with the associated deferred tax assets because these start-up operations do not yet have a history of profits. The Company has adopted the comprehensive model for how an entity should recognize, measure, present, and disclose in its financial statements uncertain tax positions that it has taken or expects to take on a tax return, consistent with ASC 740. Accordingly, the Company recognizes the impact of tax positions that meet a “more likely than not” threshold, based on the technical merits of the position. The tax benefits recognized in the consolidated financial statements from such a position is measured based on the largest benefit that has a greater than fifty percent likelihood of being realized upon ultimate settlement. For the fiscal year ended March 31, 2024 and 2023, the Company had recognized a liability of $ 0 and $ 3,809 , respectively, related to uncertain income tax positions, which is reported in other current liabilities. As of March 31, 2024 and 2023, the Company had unrecognized tax benefits of $ 925,786 and $ 925,786 , respectively, that, if recognized, would impact the Company’s effective tax rate. A reconciliation of the Company’s unrecognized tax benefits for the years indicated is as follows: SCHEDULE OF UNRECOGNIZED TAX BENEFITS 2024 2023 Fiscal Year Ended March 31, 2024 2023 Balance at beginning of fiscal year $ 925,786 $ 921,977 Additions for tax positions related to the current year 3,809 Balance at end of fiscal year $ 925,786 $ 925,786 The company recognizes interest and/or penalties related to uncertain tax positions in current income tax provision. For the year ended March 31, 2024, and 2023, the Company did no t recognize and interest and penalties. Although it is not reasonably possible to estimate the amount by which unrecognized tax benefits may increase or decrease in the next twelve months due to uncertainties regarding timing and outcome of any examinations, the Company is evaluating alternatives that may impact the recognition of uncertain tax positions in the next twelve months. The Company files consolidated federal income tax returns in the United States and files income tax returns in various state and foreign jurisdictions. As of March 31, 2024, the Company’s income tax returns for the following tax years remained subject to examination: SCHEDULE OF INCOME TAX RETURNS SUBJECT TO EXAMINATION Tax Jurisdiction Open Years United States 2018 – 2023 Republic of Korea 2023 Other Countries N/A

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Mar. 31, 2024
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 16 – RELATED PARTY TRANSACTIONS Alset Inc. On January 17, 2024, the Company executed a convertible promissory note for $ 250,000 with Alset Inc, a Texas corporation (“Alset”) and a shareholder of the Company. The convertible promissory note (“Alset Note”) bears a 10 % interest per annum and had an origination fee of $ 25,000 which is payable in cash or convertible into common shares of the Company at the option of Alset. The note and related accrued interest shall be due and payable in full on the earliest of (i) six months from the date of issuance; (ii) the acceleration of the Alset Note upon an occurrence of an event of default (as defined in the Alset Note); (iii) the third business day after the holder has delivered the Company a written demand for payment of the Alset Note; or (iv) upon the Company’s successful listing on The Nasdaq Stock Market LLC. Alset may, at its option, at any time during the term of the Alset Note, redeem a portion or all amounts of outstanding principal amount, without incurring penalties, additional interest, or other fees or charges. HWH International Inc. On March 18, 2024, the Company entered into a securities purchase agreement with HWH International Inc., a Delaware corporation (“HWH”) whereby the Company issued to HWH (i) a convertible promissory note in an aggregate principal amount of $ 250,000.00 which shall be convertible into 208,333,333 shares of the Company’s common stock at the option of HWH and (ii) a common stock purchase warrant agreement which shall be exercisable into up to 208,333,333 shares of the Company’s common stock for an aggregate purchase price of $ 250,000 . The convertible promissory note (the “HWH Note”) bears a 6 % interest per annum and had a commitment fee of $ 15,000 . The note, together with any accrued interest reduced by any unamortized prepaid interest shall, at the discretion of HWH, either be repaid in cash and/or convert into shares of common stock of the Company at a conversion rate of $ 0.0012 per share; and it shall be due and payable in full on the earliest of: (i) the third anniversary of the note; (ii) the acceleration of the note upon the occurrence of an event of default (as defined in the note); or (iii) on the fifth business day after HWH has delivered to the Company a written demand for payment of this Note. The Company may, at its option, at any time during the term of the HWH Note, redeem a portion or all amounts of outstanding Principal Amount, without incurring penalties, additional interest, or other fees or charges. The purchase price of one share of common stock of the Company under this warrant shall be equal to $ 0.0012 . The exercise period for each warrant will be five years from the date of this warrant. On June 19, 2024, the Company and HWH executed an amended to revise the conversion rate from $ 0.0001 to $ 0.002 . Mr. Chan, the Company’s chairman is the executive chairman and a director of HWH; Mr. Thatch, the Company’s chief executive officer (CEO) is the CEO of HWH. 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 million loan to the Company in exchange for: (a) a Convertible Promissory Note in the principal amount of $ 30.0 million (the “Note”) in favor of DSSI, and (b) a detachable Stock Warrant to purchase up to 150,000,000 shares of the Company’s Class A Common Stock, at $ 0.22 per share. At any time during the term of the Note, all or part of the Note, including the principal amount less unamortized prepaid interest, if any, plus any accrued interest can be converted into shares of the Company’s Class A Common Stock at the rate of $ 0.20 per share, at the option of the holder. Under the terms of the loan agreement, the Company agreed to pay to DSSI a loan origination fee of $ 3.0 million, payable in shares of the Company’s Class A Common Stock, with the number of shares to be calculated at the rate of $ 0.20 per share. In April 2021, Sharing Services issued 27.0 million shares of its Class A Common Stock to DSSI, including 15.0 million shares in payment of the loan origination fee and 12.0 million shares in prepayment of interest on a loan for the first year. In January 2022, the Company and DSS who, together with its subsidiaries, entered into a one-year Business Consulting Agreement (the “Consulting Agreement”) pursuant to which the DSS will provide to the Company certain consulting services, as defined in the Consulting Agreement. The Consulting Agreement may be terminated by either party on a 60-day’s written notice. In connection with the Consulting Agreement, the Company agreed to pay DSS and flat monthly fee of sixty thousand dollars ($ 60,000 ) and DSS received a fully vested detachable Stock Warrant to purchase up to 50.0 million shares of the Company’s Class A Common Stock, at the exercise price of $ 0.0001 per share. On the effective date of the Consulting Agreement, the closing price of the Company’s common stock was $ 0.07 per share and the fair value of the Stock Warrant was $ 3.5 million. The fair value of the Stock Warrant is being recognized as consulting expense over the term of one year. During the fiscal year ended March 31, 2023 and 2022, the Company recognized consulting expense of approximately $ 3.5 million and $ 0.8 million, respectively, in connection with the Consulting Agreement. No service was recognized during the fiscal year ended March 31, 2024. In February 2022, the Company issued 50.0 million shares of its Common Stock Class A to DSS in connection with exercise of the Stock Warrant. As of March 31, 2023, the prepaid consulting expense of $ 2.9 million was fully amortized on the Company’s consolidated financial statements. On June 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 million (the “2022 Note”) in favor of DSSI and (b) a detachable Warrant to purchase up to 818,181,819 shares of the Company’s Class A Common Stock (the “Warrant”), at $ 0.033 per share, in exchange for the $ 27.0 million. The 2022 Note bears interest at the annual rate of 8 % and is due and payable on demand or, if no demand, on May 1, 2024. At any time during the term of the 2022 Note, all or part of the Note may be converted into up to 818,181,819 shares of the Company’s Class A Common Stock, at the option of the holder. In connection with the loan, the Company agreed to pay to DSSI a loan Origination Fee of $ 270,000 . In addition, DSSI agreed to surrender to the Company all DSSI’s rights pursuant to: (a) a certain Convertible Promissory Note in the principal amount of $ 30.0 million issued by the Company in April 2021 in favor of DSSI, and (b) a certain detachable Warrant to purchase up to 150,000,000 shares of the Company’s Class A Common Stock, at $ 0.22 per share, issued concurrently with such $ 30.0 million note. The Company recognized the transaction with DSSI as a debt extinguishment in accordance with GAAP . 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 shares of the Company’s Common Stock in lieu of cash payment to satisfy the accrued and unpaid service fees equal to $ 700,000 owed to DSS under the Consulting Agreement. 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 shares of the Company’s Common Stock, at a price per share of $ 0.021 in lieu of cash payment to satisfy the accrued and unpaid interest through and including December 31, 2022, in the amount of $ 552,000 owed to DSS. 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 million Warrants in exchange for 693,194 shares of the Company’s Class A common stock; (2) exchange and surrender the Service Warrants of 818,181,819 warrants for 9,452,647 shares of the Company’s Class A common stock; (3) exchange and surrender the DSSI Warrants; and (4) amend the 2022 Note by removing all conversion rights granted by the 2022 Note in exchange for 14,854,159 shares of the Company’s Class A common stock. The Company issued 25,000,000 shares of the Company’s Class A Common Stock in full satisfaction, exchange and payment for the exchanges and amendments set forth in the Agreement. The Company recognized the transaction with DSSI as a debt extinguishment in accordance with GAAP . 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 shares of the Company’s Common Stock, at a price per share of $ 0.0187 in lieu of cash payment to satisfy the accrued and unpaid interest between January 1, 2023, through and including March 31, 2023, in the amount of $ 540,000 owed to DSSI. On May 4, 2023, DSS and DSSI distributed, in the aggregate, 280,528,500 shares of SHRG they then held to DSS, Inc. shareholders in connection with the Form S-1 (file no. 333-271184) initially filed with the Securities and Exchange Commission on April 7, 2023, and declared effective on April 25, 2023. Accordingly, after the distribution, DSS ceased to be a majority shareholder of the Company. 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 million, along with all SHRG’s rights in any Stemtech warrants, for a purchase price of $ 1.1 million, with the financial terms generally summarized as follows: (a) DSSI pays the $ 1.1 million purchase price by crediting the $ 27.0 million loan, first to interest and then to principal, and (b) DSSI acquired ownership of certain $ 1.4 million promissory note payable by Stemtech, free and clear of any liens, and any equity or warrant interest in the Stemtech that SHRG may have held. As of June 30, 2023, as a result of the transaction, the Company no longer has an investment in Stemtech. On July 1, 2023, the Company and DSSI, entered into a Securities Purchase Agreement, pursuant to which the Company purchased 1,000 shares of common stock, par value $ 0.001 per share, (the “Shares”) representing all of the issued and outstanding shares of common stock of HWH World, Inc., a Texas corporation (“HWHW”). The Company purchased the Shares for a consideration of (i) $ 10 paid immediately in cash, and (ii) up to $ 711,300 payable from the gross proceeds generated from the sale of HWHW’s inventory, payable quarterly, and as described in detail in the Securities Purchase Agreement. 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 from gross proceeds generated from the sale of HWHW inventory. 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 paid in cash and (ii) 1% of the gross sales price of all new products made and sold, outside of the existing inventory conveyed under the terms of the Asset Purchase Agreement, which commenced on November 1, 2023. The IP Agreement terminates on November 1, 2033. On July 1, 2023, the Company and DSSI, entered into a Securities Purchase Agreement (“HWHH SPA”), pursuant to which the Company purchased 1,000 shares of common stock, par value $ 0.001 per share, (the “HWHH Shares”) representing all of the issued and outstanding shares of common stock of HWH Holdings, Inc., a Texas corporation (“HWHH”). The Company purchased the HWHH Shares for a consideration of (i) $ 10.00 paid immediately in cash, and (ii) up to $ 1,210,224 payable from the gross proceeds generated from the sale of HWHH’s inventory, payable quarterly, and as described in detail in the Securities Purchase Agreement. 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 shares of common stock, par value $ 0.01 per share, of HWHH, representing all of the issued and outstanding shares of capital stock of HWHH, pursuant to that certain Securities Purchase Agreement made as of July 1, 2023 by and between DSSI and the Company. In connection with the Assignment and Assumption Agreement, the Company and HWHH entered into a business consulting agreement to assist in the management of the business of HWHH. 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, Inc., currently known as American Pacific Financial, Inc. On June 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 million. The loan bore interest at the annual rate of 8 %, would mature on September 1, 2024, was payable in equal monthly instalments of $ 43,897 commencing on July 1, 2022 (with the remainder due on September 1, 2024). The loan was secured by a first mortgage interest on the Company’s Lindon, Utah office building. In connection with this loan, the Company received net proceeds of $ 5,522,829 from APB on June 17, 2022. APB is a subsidiary of DSS. 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 million. The APB Revolving Note is collateralized by the assets of the Company, and it bears interest at the annual rate of 8 % and such interest shall be due and payable quarterly as it accrues on the outstanding balance. On December 9, 2022, APB and the Company mutually agreed to limit and/or end any further commitment by APB to fund or to readvance under the terms of the APB Revolving Note to $ 6.0 million. 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 million in SHRG liabilities (namely, all amounts due under the APB Loan and the APB Revolving Note), (b) DSSI credited SHRG $ 239,790 towards accrued interest payable 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. 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 in monthly rent expense in connection with the new lease. Premier Packaging Corporation In the fiscal years ended March 31, 2024 and 2023, a wholly owned subsidiary of the Company issued purchase orders to Premier Packaging Corporation, a subsidiary of DSS, to acquire printed packaging materials for approximately $ 0 and $ 108,000 , respectively. New Electric CV Corp. (formerly, American Premium Water Corporation) In July 2021, the Company and American Premium Water Corporation (“American Premium”) entered into a business consulting agreement pursuant to which the Company provides consulting services to American Premium in exchange for a monthly fee of $ 4,166 . Mr. John “JT” Thatch, a director of the Company, also serves on the Board of Directors of American Premium. During the fiscal year ended March 31, 2023, the Company recognized consulting fee income of approximately $ 50,000 . No consulting fee income was recognized in the fiscal year ended March 31, 2024.

STOCKHOLDERS_ DEFICIT

STOCKHOLDERS’ DEFICIT	12 Months Ended
	Mar. 31, 2024
Equity [Abstract]
STOCKHOLDERS’ DEFICIT	NOTE 17 - STOCKHOLDERS’ DEFICIT The Company’s shareholders had ratified the Third Amended and Restated Articles of Incorporation of the Company and approved the maximum number of shares which the Corporation now has the authority to issue Two Billion Two Hundred Million ( 2,200,000,000 ) shares, $ 0.0001 par value per share, of which: (a) Two Billion ( 2,000,000,000 ) Shares of Common Stock having a par value of $ 0.0001 per share (“Common Stock”) and (b) Two Hundred Million ( 200,000,000 ) Shares of Preferred Stock comprised of Series A, Series C, and Series D having a par value of $ 0.0001 per share or as authorized (“Preferred Stock”). The Board may divide the authorization into one or more series, each with distinct powers, designations, preferences, and rights. Preferred Stock Series A Convertible Preferred Stock The Board has authorized the issuance of up to 100,000,000 shares of Series A Convertible Preferred Stock (the “Series A Preferred Stock”). Shares of our Series A Preferred Stock are senior in rank to shares of our Series C Preferred Stock. The affirmative vote of the holders of 86 % of the issued and outstanding shares of our Series A Preferred Stock is required for the Board: (i) to declare dividends upon shares of our Common Stock unless, with respect to cash dividends, the shares of our Series A Preferred Stock are to receive the same dividend as the common shares, on an as converted basis; (ii) to redeem the shares of our Series A Preferred Stock at a redemption price of $ 0.001 per share; (iii) to authorize or issue additional or other capital stock that is junior or equal in rank to shares of our Series A Preferred Stock with respect to the preferences as to distributions and payments upon the liquidation, dissolution, or winding up of the Company; and 0.001 per share before any payment or distribution shall be made on our shares of Common Stock, or any other class of capital stock ranking junior to the Series A Preferred Stock. For a period of 10 years from the date of issuance, the holders of the Series A Preferred Stock may elect to convert each share of the Series A Preferred Stock into one share of the Company’s Common Stock. Each share of our Series A Preferred Stock is entitled to one vote when voting as a class or together with the shares of our Common Stock. During the fiscal year ended March 31, 2021, stockholders converted an aggregate of 21,750,000 shares of the Company’s Series A Preferred Stock into an equal number of shares of the Company’s Common Stock. There were no similar conversions in the fiscal year ended March 31, 2024 and 2023, respectively. As of March 31, 2024 and 2023, 3,100,000 shares, respectively, of the Company’s Series A Preferred Stock remain outstanding. The shares of the Company’s Series A Preferred Stock reported in the Company’s financial statements as of March 31, 2024 and 2023, include 2,900,000 shares purportedly held by Research & Referral BZ, pending cancellation of the stock certificate when presented by Research & Referral BZ in the future. Series B Convertible Preferred Stock The Board has authorized the issuance of up to 10,000,000 shares of Series B Convertible Preferred Stock (the Series B Preferred Stock”). Issued and outstanding shares of our Series B Preferred Stock, if any, are senior in rank to shares of our Series A and Series C Preferred Stock. During the fiscal year ended March 31, 2021, all shares of the Company’s Series B Preferred Stock previously issued were converted into shares of the Company’s Class A Common Stock. As of March 31, 2024, and 2023, no shares of the Company’s Series B Preferred Stock remain outstanding. Series C Convertible Preferred Stock The Board has authorized the issuance of up to 10,000,000 shares of Series C Convertible Preferred Stock (the Series C Preferred Stock”). Shares of our Series C Preferred Stock are junior in rank to the Series A and Series B Preferred Stock. The affirmative vote of the holders of 86 % of the issued and outstanding shares of our Series C Preferred Stock is required for the Board: (i) to declare dividends upon shares of our Common Stock unless, with respect to cash dividends, the shares of our Series C Preferred Stock are to receive the same dividend as the common shares, on an as converted basis; (ii) to redeem the shares of Series C Preferred Stock at a redemption price of $ 0.001 per share; (iii) to authorize or issue additional or other capital stock that is junior or equal in rank to our Series C Preferred Stock with respect to the preferences as to distributions and payments upon the liquidation, dissolution, or winding up of the Company; and (iv) to amend, alter, change, or repeal any of the powers, designations, preferences, and rights of the Series C Preferred Stock. Upon the dissolution, liquidation, or winding up of the Company, whether voluntary or involuntary, the holders of the Series C Preferred Stock are entitled to receive out of the assets of the Company the sum of $ 0.001 per share before any payment or distribution shall be made on our shares of Common Stock, or any other class of capital stock of the Company ranking junior to the Series C Preferred Stock. For a period of 10 years from the date of issuance, the holders of the Series C Preferred Stock may elect to convert each share of Series C Preferred Stock into one share of the Company’s Common Stock. Each share of our Series C Preferred Stock is entitled to one vote when voting as a class or together with shares of our Common Stock. During the fiscal year ended March 31, 2022, holders of 10,000 shares of the Company’s Series C Preferred Stock converted their holdings into an equal number of shares of the Company’s Common Stock. As of March 31, 2024, and 2023, respectively 3,220,000 shares of the Company’s Series C Preferred Stock remain outstanding. Series D 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. Common Stock The Board has authorized the issuance of up to 1,990,000,000 shares of Class A Common Stock and up to 10,000,000 shares of Class B Common Stock, each with a par value of $ 0.0001 per share. Holders of our Common Stock are entitled to dividends, subject to the rights of the holders of other classes of capital stock outstanding having priority rights with respect to dividends. At the time of this Annual Report, no shares of the Company’s Class B Common Stock remain outstanding. References to the “Common Stock” throughout this report include the Company’s Class A Common Stock and Class B Common Stock, unless otherwise indicated or the context otherwise requires. On June 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 million (the “2022 Note”) in favor of DSSI and (b) a detachable Warrant to purchase up to 818,181,819 shares of the Company’s Class A Common Stock at the exercise price of $ 0.033 per share. The 2022 Note bore interest at the annual rate of 8 % and was due and payable on demand or, if no demand, on May 1, 2024. At any time during the term of the 2022 Note, all or part of the Note may be converted into up to 818,181,819 shares of the Company’s Class A Common Stock, at the option of the holder. Under the terms of the agreement, the Company agreed to pay to DSSI a loan origination fee of $ 270,000 . In addition, DSSI agreed to surrender to the Company all DSSI’s rights pursuant to: (a) a certain Convertible Promissory Note in the principal amount of $ 30.0 million issued by the Company in April 2021 in favor of DSSI, and (b) a certain detachable Warrant to purchase up to 150,000,000 shares of the Company’s Class A Common Stock, at $ 0.22 per share, issued concurrently with such $ 30.0 million note. The Company recognized the transaction with DSSI as a debt extinguishment in accordance with GAAP . 2.0 million in additional paid in capital on the Company’s consolidated balance sheet. 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 shares of the Company’s Common Stock in lieu of cash payment to satisfy the accrued and unpaid service fees equal to $ 700,000 owed to DSS under the Consulting Agreement. 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 shares of the Company’s Common Stock, at a price per share of $ 0.021 in lieu of cash payment to satisfy the accrued and unpaid interest through and including December 31, 2022, in the amount of $ 552,000 owed to DSSI. 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 shares of its Class A Common Stock in connection with the exchange and surrender of the Assigned Warrants and the Service Warrants. In accordance with GAAP, the Company recognized a deemed dividend of $ 213,062 on the Company’s consolidated financial statements. In addition, the Company issued 14,854,159 shares of its Class A Common Stock in connection with removal of all conversion rights granted by the 2022 Note. The Company recognized the debt modification transaction as a debt extinguishment in accordance with GAAP . 10.7 million on the Company’s consolidated financial statements. 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 shares of the Company’s common stock then under the voting and dispositive control of the former officer; (c) the Company made a one-time payment of $ 1,043,645 ; and (d) the Company and its relevant subsidiaries, on the one hand, and the former officer and relevant entities affiliated with the former officer, on the other hand, exchanged customary mutual releases of any prior obligations among them. On May 19, 2022, the closing price for the Company’s common stock was $ 0.25 per share. In the fiscal quarter ending June 30, 2022, the Company measured and recognized the repurchase of its common stock at its fair value of $ 652,278 , derecognized its remaining liability under the Co-Founder’s Agreement, and recognized a recovery of $ 324,230 in connection with the previously recognized loss related to the Co-Founder’s Agreement. The Company reported the 26,091,136 shares of the Company’s common stock in Treasury Stock until the interim period ended June 30, 2023, when it cancelled the stock certificate. 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 shares of the Company’s Common Stock, at a price per share of $ 0.0187 in lieu of cash payment to satisfy the accrued and unpaid interest between January 1, 2023, through and including March 31, 2023, equal to $ 539,806 owed to DSSI under the Second DSSI Letter Agreement. The Company’s shares were trading at $ 0.0180 on April 17, 2023. 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 per share (the “Common Stock”) by a ratio of not less than 700-for-1 and not more than 1,800-for-1 , with the Board of Directors (the “Board”) of the Company having the discretion as to the exact date and ratio of any Reverse Split to be set at a whole number within the above range. On December 15, 2023, the Board approved the exact ratio of the Reverse Split at 1,400-for-1 . The Company intends on effecting the Reverse Split for the purpose of enabling a future uplisting of the Company’s Common Stock to a national securities exchange. The Reverse Split remains subject to approval by the Financial Industry Regulatory Authority (“FINRA”). There is no guarantee that the Company will be successful in achieving FINRA’s approval or uplisting to a national exchange. As of March 31, 2024 and 2023, and 347,451,880 shares, respectively, of our Class A Common Stock remained issued and outstanding. As of March 31, 2024 and 2023, there were no shares of the Company’s Class B Common Stock outstanding.

STOCK-BASED COMPENSATION

STOCK-BASED COMPENSATION	12 Months Ended
	Mar. 31, 2024
Share-Based Payment Arrangement [Abstract]
STOCK-BASED COMPENSATION	NOTE 18 – 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 ) and DSS received a fully vested detachable Stock Warrant to purchase up to 50.0 million shares of the Company’s Class A Common Stock, at the exercise price of $ 0.0001 per share. On the effective date of the Consulting Agreement, the closing price of the Company’s common stock was $ 0.07 per share and the fair value of the Stock Warrant was $ 3.5 million. The fair value of the Stock Warrant is being recognized as consulting expense over the term of one year. During the fiscal year ended March 31, 2023, and 2022, the Company recognized consulting expense of approximately $ 3.5 million and $ 0.8 million, respectively, in connection with the Consulting Agreement. In February 2023, the Company issued 50.0 million shares of its Common Stock Class A to DSS in connection with exercise of the Stock Warrant. In June 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 million (the “2022 Note”) in favor of DSSI and (b) a detachable Warrant to purchase up to 818,181,819 shares of the Company’s Class A Common Stock (the “Warrant”), at $ 0.033 per share. At any time during the term of the 2022 Note, all or part of the Note was convertible into up to 818,181,819 shares of the Company’s Class A Common Stock, at the option of the holder. In connection with the SPA, DSSI surrendered to the Company all DSSI’s rights pursuant to: (a) the Convertible Promissory Note in the principal amount of $ 30.0 million discussed in the preceding paragraph, and (b) the detachable Warrant to purchase up to 150,000,000 shares of the Company’s Class A Common Stock discussed in the preceding paragraph. In March 2023, the parties 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 . In the fiscal year ended March 31, 2023, the Company issued a fully vested warrant to purchase up to 8,444,663 shares of the Company’s Common Stock, at the exercise price of $ 0.0001 per share, to the Company’s CEO John “JT” Thatch. The fair value of the warrant on the grant date was $ 109,780 . The following table summarizes the activity relating to the Company’s stock warrants held by Related Parties (all of which are fully vested): SCHEDULE OF WARRANT ACTIVITY Number of Weighted Average Exercise Price Weighted Average Remaining Term Outstanding at March 31, 2022 210,333,333 $ 0.18 4.1 Granted 818,181,819 0.033 Exercised - - - Expired, terminated, or forfeited (1,028,515,152 ) 0.06 - Outstanding at March 31, 2023 - $ - - Granted - - - Exercised - - - Expired, terminated, or forfeited - - - Outstanding at March 31, 2024 - $ - - In February 2023, the Company issued a fully vested warrant to purchase up to 8,444,663 shares of the Company’s Common Stock, at an exercise price of $ 0.0001 per share (the “Warrant”), to its Chief Executive Officer in connection with the executive existing employment agreement. The Warrant expires in February 2028. The fair value of the warrant on the grant date was $ 109,780 . The following table summarizes the activity relating to the Company’s vested and unvested stock warrants held by Directors, Officers, and Employees: SCHEDULE OF WARRANT ACTIVITY Number of Weighted Average Exercise Price Weighted Average Remaining Term Outstanding at March 31, 2022 19,700,000 $ 0.03 2.6 Granted 8,444,663 0.0001 5.0 Exercised - - - Expired or forfeited (4,700,000 ) Outstanding at March 31, 2023 23,444,663 $ 0.02 2.9 Less: unvested at March 31, 2023 1,875,000 $ 0.01 1.1 Vested at March 31, 2023 21,569,663 $ 0.02 3.1 Granted - - - Exercised - - - Expired or forfeited - - - Vested at March 31, 2024 21,569,663 $ 0.02 3.1 Stock Warrants Issued to Our Independent Sales Force In the fiscal year ended March 31, 2021, the Company issued fully vested warrants to purchase up to 4,013,000 shares of its Common Stock to members of its independent sales force, with a fair value of $ 1.5 million. The warrants are exercisable for a period ranging from one to two years from the issuance date, at the exercise price ranging from $ 0.01 per share to $ 0.25 per share. In the fiscal year ended March 31,2022 warrants held by independent distributors to purchase up to 1,507,200 shares and 2,066,600 shares, respectively, of the Company’s Common Stock expired or were otherwise terminated or forfeited. As of March 31, 2024 and 2023, the warrants held by independent distributors had all expired and no additional shares were granted. The following table summarizes the activity relating to the Company’s stock warrants held by members of the Company’s independent sales force (all of which are fully vested): SCHEDULE OF WARRANT ACTIVITY Number of Warrants Weighted Average Exercise Price Weighted Average Remaining Term Outstanding at March 31, 2022 2,180,000 $ 0.02 1.2 Granted - Exercised - Expired or forfeited - Outstanding at March 31,2023 2,180,000 $ 0.01 0.2 Granted - Exercised - Expired or forfeited - Outstanding at March 31,2024 2,180,000 $ 0.01 0.2 The following table summarizes additional information relating to all stock warrants outstanding and warrants exercisable as of March 31, 2024: - SUMMARY OF WARRANT OUTSTANDING AND EXERCISABLE WARRANTS All Warrants Outstanding All Warrants Exercisable Weighted Weighted Weighted Number of Shares life (in years) Exercise Price Number of Shares Exercise Price 208,333,333 3.0 $ 0.0012 208,333,333 $ 0.0012 208,333,333 208,333,333

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Mar. 31, 2024
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 19 - COMMITMENTS AND CONTINGENCIES 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, 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 March 31, 2024.

BUSINESS SEGMENT AND GEOGRAPHIC

BUSINESS SEGMENT AND GEOGRAPHIC AREA INFORMATION	12 Months Ended
	Mar. 31, 2024
Segment Reporting [Abstract]
BUSINESS SEGMENT AND GEOGRAPHIC AREA INFORMATION	NOTE 20 - BUSINESS SEGMENT AND GEOGRAPHIC AREA INFORMATION Business Segments As of March 31, 2024, and 2023, the Company, through its subsidiaries, markets and sells its products and services to consumers, through its independent sales force and proprietary websites, and to its independent distributors. The Company has determined its reportable segments are: (a) the sale of health and wellness products, and (b) the sale of member-based travel services. The Company’s determination of its reportable segments is based on how its chief operating decision maker manages the business. The Company’s segment information is as follows: SCHEDULE OF SEGMENT INFORMATION 2024 2023 Fiscal Year Ended March 31, 2024 2023 Net sales Health and wellness products $ 10,671,528 $ 15,990,756 Other 206,714 111,380 Total net sales $ 10,878,242 $ 16,102,136 Operating earnings (loss): Segment gross profit: Health and wellness products $ 7,013,426 $ 9,192,641 Other 31,839 64,029 Total segment gross profit 7,045,265 9,256,670 Selling and marketing expenses 4,104,991 6,989,660 General and administrative expenses 7,839,639 17,081,915 Consolidated operating loss $ (4,899,365 ) $ (14,814,905 ) Total Assets: Health and wellness $ 1,927,213 $ 4,961,068 Corporate 4,707,701 12,118,647 Consolidated total assets $ 6,634,914 $ 17,079,715 Payments for property and equipment: Health and wellness $ - $ - Corporate - 1,196,406 Consolidated payments for property and equipment $ - $ 1,196,406 Depreciation and amortization expense: Health and wellness $ 79,883 $ 101,733 Corporate 490,712 624,933 Consolidated depreciation and amortization $ 570,595 $ 726,666 Geographic Area Information Our consolidated net sales, by geographic area, were as follows: SCHEDULE OF CONSOLIDATED NET SALES Country 2024 2023 Fiscal Year Ended March 31, Country 2024 2023 United States $ 10,306,213 $ 14,699,480 Canada 556,639 769,229 Republic of Korea 15,390 441,666 Other - 191,761 Total $ 10,878,242 $ 16,102,136 Our consolidated total assets, by geographic area, were as follows: SCHEDULE CONSOLIDATED TOTAL ASSETS Country 2024 2023 Fiscal Year Ended March 31, Country 2024 2023 United States $ 6,219,767 $ 15,827,730 Republic of Korea 115,333 1,053,773 Other 299,814 198,212 Total $ 6,634,914 $ 17,079,715

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Mar. 31, 2024
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 21 - SUBSEQUENT EVENTS On May 9, 2024, the Company entered into a securities purchase agreement (the “May HWH SPA”) with HWH whereby the Company issued to HWH a convertible promissory note (the “May HWH Note”) in an aggregate principal amount of $ 250,000 , for a purchase price of $ 250,000 . The May HWH Note bears interest at 8 % per annum, contains a commitment fee of $ 20,000 , and at the option of HWH, convertible into 208,333,333 shares of Common Stock. The May HWH Note, together with any accrued interest, reduced by any unamortized prepaid interest shall, at the discretion of HWH, either be repaid in cash and/or convert into shares of Common Stock of the Company at a conversion rate of $ 0.002 per share; due and payable in full on the earliest of: (i) the third anniversary of the May HWH Note; (ii) the acceleration of the May HWH Note upon the occurrence of an event of default (as defined in the May HWH Note); or (iii) on the fifth business day after HWH has delivered to the Company a written demand for payment of the May HWH Note. The Company may, at its option, at any time during the term of the May HWH Note, redeem a portion or all amounts of outstanding principal amount, without incurring penalties, additional interest, or other fees or charges. On June 6, 2024, the Company entered into a securities purchase agreement (the “June HWH SPA”) with HWH whereby the Company issued to HWH a convertible promissory note (the “June HWH Note”) in an aggregate principal amount of $ 250,000 , for a purchase price of $ 250,000 . The June HWH Note bears interest at 8 % per annum and contains a commitment fee of $ 20,000 . The June HWH Note, together with any accrued interest, reduced by any unamortized prepaid interest shall, at the discretion of HWH, either be repaid in cash and/or converted into 2,500,000,000 shares of Common Stock at a conversion rate of $ 0.0001 per share; due and payable in full on the earliest of: (i) the third anniversary of the June HWH Note; (ii) the acceleration of the June HWH Note upon the occurrence of an event of default (as defined in the June HWH Note); or (iii) on the fifth business day after HWH has delivered to the Company a written demand for payment of the June HWH Note. The Company may, at its option, at any time during the term of the June HWH Note, redeem a portion or all amounts of outstanding principal amount, without incurring penalties, additional interest, or other fees or charges. On June 19, 2024, the Company and HWH entered into an addendum to the June HWH SPA and June HWH Note to amend: (i) the number of shares of Common Stock convertible under the June HWH Note from 2,500,000 to 125,000,000 ; and (ii) the conversion rate from $ 0.0001 to $ 0.002 .

SIGNIFICANT ACCOUNTING POLICI_2

SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Mar. 31, 2024
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying consolidated financial statements are prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) and include the accounts of the Company and its consolidated subsidiaries. All significant intercompany accounts and transactions have been eliminated in consolidation.
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 trade accounts and other 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 March 31, 2024 and 2023, cash and cash equivalents included cash held by our merchant processors of approximately $ 0.05 million and $ 0.5 million, respectively. In addition, as of March 31, 2024 and 2023, cash and cash equivalents held in bank accounts in foreign countries in the ordinary course of business were approximately $ 0.4 million and $ 1.3 million, respectively. Amounts held by our merchant processor or held in bank accounts located in foreign countries are generally not insured by any federal agency.
Trade Accounts Receivable and Allowance for Credit Losses	Trade Accounts Receivable and Allowance for Credit Losses In May 2019, the Financial Accounting Standards Board (FASB) issued the Accounting Standards Update (ASU) 2019-05, which is an update to ASU Update No. 2016-13, Financial Instruments — Credit Losses (ASC 326): Measurement of Credit Losses on Financial Instruments, which introduced the expected credit losses methodology for the measurement of credit losses on financial assets measured at amortized cost basis, replacing the previous incurred loss methodology. The Company adopted this standard on April 1, 2023 using a modified retrospective approach and did not restate the comparable prior periods. The adoption did not have a material impact on the Company’s consolidated financial statements. The Company maintains an allowance for credit losses in accordance with ASC 326 and records the allowance for credit losses as an offset to assets such as accounts receivable. The expected credit losses are classified as general and administrative expenses in the consolidated statements of operations and comprehensive loss. The Company assesses collectability by reviewing receivables on a collective basis where similar characteristics exist, primarily based on the size and nature of specific receivables. In determining the amount of the allowance for credit losses, the Company considers historical collectability based on past due status, the age of the receivable balances, credit quality of the counter party, and current and future economic conditions. On a quarterly basis, management determines if the allowance for credit losses is adequate, and adjusts the allowance, when necessary. Delinquent account balances are written-off against the allowance for credit losses after all means of collection have been exhausted and that the likelihood of collection is not probable.
Inventory and Cost of Goods Sold	Inventory and Cost of Goods Sold Inventory consists of finished goods and promotional materials and is stated at the lower of cost determined using the first-in, first-out (“FIFO”) method, or net realizable value. It includes direct product costs and certain shipping and handling costs, such as in-bound freight. When estimating the net realizable value of inventory, the Company considers several factors including estimates of future demand for the product, historical sales, the age and sales history of the inventory, and historic and anticipated changes in our product offerings. The Company periodically assesses the realizability of its inventory based on evaluation of its inventory levels against historical and anticipated sales. Physical inventory counts are performed at all facilities on a quarterly basis. During the fiscal year ended March 31, 2024, and 2023, the allowance for slowing moving or obsolete inventory of $ 1.6 million and $ 1.8 million, respectively, in connection with health and wellness products that were either damaged, expired, or slow-moving, based on the Company’s historical and anticipated sales. The Company reports its allowance for obsolete or slow-moving inventory in cost of goods sold in its consolidated statements of operations. Cost of goods sold includes actual product costs, vendor rebates and allowances, if any, inventory shrinkage and certain shipping and handling costs, such as in-bound freight, associated with product sold. All other shipping and handling costs, including the cost to ship products to customers, are included in selling and marketing expenses in our consolidated statements of operations when incurred.
Other Receivable and Note Payable	Other Receivable and Note 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 million. Since the likelihood of receiving the ERTC credit is probable and the amount is estimable, the Company has recorded its ERTC credit in Other Receivable. 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 million, and it was recorded as a Loan Payable. The loan is for a 12-month period and carries a 2% monthly interest rate. The loan proceeds must be used solely and exclusively for working capital and other business purposes and it had an origination fee of $ 24,000 . The Company received net proceeds of approximately $ 1.18 million in September 2023.
Other Assets	Other Assets Other assets include a multi-user license and code of a back-office platform that was acquired for $ 1 million in 2022. This back-office platform is designed to facilitate the computation and processing of commission payments to distributors, and it requires customization in order for it to be operational. Costs associated with the customization and build out of the platform has been capitalized in accordance with ASC 350 - Capitalization on Internal-Use Software Costs
Property and Equipment	Property and Equipment Property and equipment are recorded at cost and reported net of accumulated depreciation. Depreciation expense is recognized over an asset’s estimated useful life using the straight-line method. Leasehold improvements are amortized over the lesser of the estimated useful lives of the assets or the term of the related lease, including lease renewals considered reasonably assured. The estimated useful lives of our property and equipment are as follows: ● Buildings and building improvements– shorter of 39 years or remaining useful life of the asset ● Furniture and fixtures – 3 years ● Office equipment – 5 years ● Computer Equipment – 3 years ● Computer software – 3 years ● Leasehold improvements – shorter of the remaining lease term or estimated useful live of the asset The estimated useful lives are periodically reviewed and, when appropriate, changes are made prospectively. The recoverability of long-lived assets is assessed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be fully recoverable, by comparing the net carrying amount of each asset to the total estimated undiscounted future cash flows expected to be generated by the asset. If the carrying amount of an asset exceeds its undiscounted future cash flows, an impairment charge is recognized for the amount by which the carrying amount of the asset exceeds the estimated fair value of the asset.
Revenue Recognition	Revenue Recognition The Company recognizes revenue in accordance with Accounting Standards Codification (ASC) Topic 606 when (or as) it transfers control of the promised goods and services to the customer in an amount that reflects the consideration the Company expects to be entitled to receive in exchange for those goods or services. Revenue is recognized net of amounts due to taxing authorities (such as local and state sales tax). The Company’s customers place sales orders online and through the Company’s “back-office” operations, which creates a contract and establishes the transaction price. With respect to products sold, the Company’s performance obligation is satisfied upon receipt of the products by the customer. With respect to subscription-based revenue, including independent distributor membership fees, the Company’s performance obligation is satisfied over time (generally, up to one year). With respect to customer loyalty points awarded, the Company’s performance obligation is satisfied at the earliest of (a) the redemption or expiration date, or (b) when it is no longer probable the points will be redeemed. The Company assesses the probability an awards of customer loyalty points will be redeemed, based on its historic breakage rates. The timing of revenue recognition may differ from the time when the Company invoices the customer and/or collects payment. The Company has elected to treat shipping and handling costs as an activity to fulfill its performance obligations, rather than a separate performance obligation. During the fiscal year ended March 31, 2022, a subsidiary of the Company introduced a Customer Loyalty Program which enables customers to earn points in a purchase transaction or through other means. The points are not redeemable for cash or product. Upon reaching 1,500 points, a customer may redeem the points and receive a $10 loyalty rewards card or certificate, that may be used when purchasing a product. Points and loyalty rewards cards or certificates expire one year for the issuance date. However, points, loyalty rewards cards, and certificates are forfeited if the customer fails to remain active for a period of 90-days. The Company allocates a portion of the sales transaction price to each of its performance obligations therein, including points earned, and deferred revenue recognition until the earlier of (a) redemption or expiration of the rights conferred by the points or (b) the date when it is not probable the points will be redeemed (for example, because the holder is no longer an active customer). As of March 31, 2024 and 2023, deferred revenue associated with ● product invoiced but not received by customers at the balance sheet date was $ 80,404 and $ 113,896 , respectively; ● unfulfilled performance obligations for services offered on a subscription basis was $ 37,774 and $ 80,528 , respectively; ● unfulfilled performance obligations for customers’ right of return was $ 24,703 and $ 26,894 , respectively; and ● customer loyalty points outstanding was $ 19,326 and $ 25,493 , respectively. As of March 31, 2022, deferred revenue associated with product invoiced but not received by customers at the balance sheet date was $ 344,071 ; deferred sales revenue associated with unfulfilled performance obligations for services offered on a subscription basis was $ 70,968 ; deferred sales revenue associated with unfulfilled performance obligations for customers’ right of return was $ 63,890 ; and deferred sales revenue associated with customer loyalty points outstanding was $ 68,287 . During the fiscal years ended March 31, 2024 and 2023, no individual customer, or related group of customers, represents 10% or more of the Company’s net sales. During the fiscal year ended March 31, 2024, and 2023, ● approximately 100 % and 99 %, respectively, of the Company’s net sales were from sale of health and wellness products. ● the Company’s ten top selling products represent approximately 53 % and 49 %, respectively, of its net sales. ● approximately 95 % and 91 %, respectively, of the Company’s net sales are to customers and independent distributors located in the U.S. (based on the customer’s shipping address). No other country represented more than 10% of total sales. ● product purchases from one U.S.-based supplier accounted for approximately 84 % and 92 %, respectively, of total product purchases.
Sales Commissions	Sales Commissions The Company recognizes sales commission expense when incurred at the time when the revenue is recognized. In the fiscal year ended March 31, 2024, and 2023, sales commission expense was approximately $ 3.7 million and $ 5.8 million, respectively, and is included in selling and marketing expenses in the Company’s consolidated statements of operations. The Company measures and recognizes sales commission expense based on the Company’s Distributor Compensation Plan. The Company’s independent distributors earn commissions when they sell Company products to retail customers or to their downline independent distributors. Additionally, they can earn commissions when their personally sponsored distributors (or downline) sell products to end users. There is no limit as to the number of personally enrolled distributors or retail customers that an independent distributor may have and earned compensation for.
Share-Based Payments	Share-Based Payments The Company accounts for stock-based compensation awards to its directors, officers, and employees in accordance with ASC Topic 718, Compensation – Stock Compensation As stated above, some stock warrants issued in connection with these multi-year employment agreements are exercisable at a variable exercise price, a price equal to the discounted 10-day average stock price determined at the time of exercise. In general, 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, however, the Company remeasures compensation expense associated with these awards after the service period ends and until the warrant is exercised or expires. As such, the Company’s stock-based compensation expense contains components associated with (i) awards that have a fixed exercise price whose fair value is measured at the grant date and (ii) awards with a variable exercise price whose value is measured at the balance sheet date, including fully vested awards. The Company recognizes the income/expense component associated with the subsequent measure of fully vested awards as non-operating income/expense. In the fiscal year ended March 31, 2024, income recognized in connection with stock-based compensation awards was $ 148,267 , primarily associated with the subsequent measure of fully vested awards. In the fiscal year ended March 31, 2023, expense recognized in connection with stock-based compensation awards was $ 160,225 , primarily consisting of: (a) compensatory expense of $ 13,207 and (b) income associated with the subsequent measure of fully vested awards of $ 194,004 .
Lease Accounting	Lease Accounting The Company determines if an arrangement is a lease at inception. Determining whether a contract contains a lease includes judgment regarding whether the contract conveys the right to control the use of identified property or equipment for a period of time in exchange for consideration. The Company accounts for its lease obligations in accordance with ASC Topic 842, Leases For all arrangements as a lessee, the Company has elected an accounting policy to combine non-lease components with the related-lease components and treat the combined items as a lease for accounting purposes. The Company measures lease related assets and liabilities based on the present value of lease payments, including in-substance fixed payments, variable payments that depend on an index or rate measured at the commencement date, and the amount the Company believes is probable the Company will pay the lessor under residual value guarantees when applicable. The Company discounts lease payments based on the Company’s estimated incremental borrowing rate at lease commencement (or modification), which is primarily based on the Company’s estimated credit rating, the lease term at commencement, and the contract currency of the lease arrangement. The Company has elected to exclude short term leases (leases with an original lease term one year or less) from the measurement of lease-related assets and liabilities. The Company tests right-of-use assets in an operating or finance lease at the asset group level (because these assets are long-lived nonfinancial assets and should be accounted for the same way as other long-lived nonfinancial assets) whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. The Company leases space for its corporate headquarters, warehouse space, automobiles, and office and other equipment, under lease agreements classified as operating leases.
Foreign Currency Translation	Foreign Currency Translation The Company maintains a legal entity structure that would allow management to expand its U.S.-based operation into certain key direct sales market in Asia, such as Korea. In 2021, through its wholly owned subsidiary, the Company commenced operations in the Republic of Korea (South Korea). The functional currency of the Korean subsidiary is the South Koran Won. Balance sheet accounts are translated into U.S. dollars (USD, the Company’s reporting currency) at the rates of exchange in effect at the balance sheet date, while the results of operations and cash flows are translated using average exchange rates for the periods presented. The resulting translation adjustments are recorded as a component of accumulated other comprehensive gain/loss in the Company’s consolidated balance sheets. The following exchange rates between the South Korean Won and the USD are used to translate the Company’s Korean operation’s financial statements: SCHEDULE OF FOREIGN EXCHANGE CURRENCY TRANSLATION South Korean Won per 1 USD 2024 2023 Exchange rate as of March 31st 1,346.42 1,302.31 Average exchange rate for the fiscal year then ended 1,319.86 1,309.20 During the fiscal year ended March 31, 2024 and 2023, approximately 95 % and 93 %, respectively, of the Company’s net sales are denominated in U.S. Dollars. During the fiscal year ended March 31, 2024, and 2023, sales denominated in no other currency accounted for 10% or more of net sales. Income Taxes The Company uses the asset and liability method and follows ASC Topic 740 – Income Taxes In determining the provision for income taxes, an annual effective income tax rate is used based on annual income, permanent differences between book and tax income, and statutory income tax rates. Accounting for income taxes involves judgment and the use of estimates. The Company recognizes a liability for unrecognized tax benefits resulting from uncertain tax positions taken or expected to be taken in its tax returns, unless the weight of available evidence indicates it is more-likely-than-not that the tax position will be sustained on audit, including resolution through available appeals processes. We measure the tax position as the largest amount which is more-likely-than-not of being realized. The Company considers many factors when evaluating and estimating the Company’s tax positions, which may require periodic adjustments when new facts and circumstances become known. Related Parties A party is considered to be related to the Company if it, directly or indirectly, through one or more intermediaries, controls, is controlled by, or is under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal with if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its separate interests. Comprehensive Income (Loss) Comprehensive income (loss) is defined as the increase or decrease in stockholders’ equity during a period as a result of transactions and other events and circumstances, excluding transactions resulting from investments by owners and distributions to owners. For each of the fiscal years presented herein, the Company’s components of comprehensive loss included net loss and foreign currency translation adjustments, as reported in the consolidated statements of operations and comprehensive loss. Segment Reporting The Company follows ASC Topic 280, Segment Reporting Recently Issued Accounting Standard - 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
Income Taxes	Income Taxes The Company uses the asset and liability method and follows ASC Topic 740 – Income Taxes In determining the provision for income taxes, an annual effective income tax rate is used based on annual income, permanent differences between book and tax income, and statutory income tax rates. Accounting for income taxes involves judgment and the use of estimates. The Company recognizes a liability for unrecognized tax benefits resulting from uncertain tax positions taken or expected to be taken in its tax returns, unless the weight of available evidence indicates it is more-likely-than-not that the tax position will be sustained on audit, including resolution through available appeals processes. We measure the tax position as the largest amount which is more-likely-than-not of being realized. The Company considers many factors when evaluating and estimating the Company’s tax positions, which may require periodic adjustments when new facts and circumstances become known.
Related Parties	Related Parties A party is considered to be related to the Company if it, directly or indirectly, through one or more intermediaries, controls, is controlled by, or is under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal with if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its separate interests.
Comprehensive Income (Loss)	Comprehensive Income (Loss) Comprehensive income (loss) is defined as the increase or decrease in stockholders’ equity during a period as a result of transactions and other events and circumstances, excluding transactions resulting from investments by owners and distributions to owners. For each of the fiscal years presented herein, the Company’s components of comprehensive loss included net loss and foreign currency translation adjustments, as reported in the consolidated statements of operations and comprehensive loss.
Segment Reporting	Segment Reporting The Company follows ASC Topic 280, Segment Reporting
Recently Issued Accounting Standard - Pending Adoption	Recently Issued Accounting Standard - 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)	12 Months Ended
	Mar. 31, 2024
Accounting Policies [Abstract]
SCHEDULE OF FOREIGN EXCHANGE CURRENCY TRANSLATION	SCHEDULE OF FOREIGN EXCHANGE CURRENCY TRANSLATION South Korean Won per 1 USD 2024 2023 Exchange rate as of March 31st 1,346.42 1,302.31 Average exchange rate for the fiscal year then ended 1,319.86 1,309.20 During the fiscal year ended March 31, 2024 and 2023, approximately 95 % and 93 %, respectively, of the Company’s net sales are denominated in U.S. Dollars. During the fiscal year ended March 31, 2024, and 2023, sales denominated in no other currency accounted for 10% or more of net sales.

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	12 Months Ended
	Mar. 31, 2024
Fair Value Disclosures [Abstract]
SCHEDULE OF VALUATION HIERARCHY FINANCIAL ASSETS AND LIABILITIES	Consistent with the valuation hierarchy contained in ASC 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 As of March 31, 2024 Total Level 1 Level 2 Level 3 Assets Investment in unconsolidated entities $ - $ - $ - $ - Total assets $ - $ - $ - $ - Liabilities Convertible notes payable $ 587,303 $ - $ 587,303 $ - Notes payable Total liabilities $ 587,303 $ - $ 587,303 $ - 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 $ - Certain of the Company’s investments in unconsolidated entities are valued for purposes of this disclosure using unobservable inputs, since there are no observable market transactions for such investments. The fair value of notes receivable approximates the carrying value due to the short-term nature of the note. As of March 31, 2024, convertible notes payable (including current maturities) are reported in our consolidated financial statements at fair value of approximately $ 0.5 million. As of March 31, 2023, notes payable (including current maturities) are reported in our consolidated financial statements at amortized cost of $ 27.0 million, less unamortized debt discount and deferred financing costs, in the aggregate, of approximately $ 2.2 million.

LOSS PER SHARE (Tables)

LOSS PER SHARE (Tables)	12 Months Ended
	Mar. 31, 2024
Loss per share:
SCHEDULE OF POTENTIALLY DILUTIVE INSTRUMENTS OUTSTANDING	The following table sets forth the computations of basic and diluted earnings (loss) per share for the periods indicated: SCHEDULE OF COMPUTATIONS OF BASIC AND DILUTED EARNINGS (LOSS) PER SHARE 2024 2023 Fiscal Year Ended March 31, 2024 2023 Net loss $ (6,711,537 ) $ (37,685,163 ) Weighted average basic and diluted shares 374,987,603 274,108,025 Loss per share: Basic and diluted $ (0.02 ) $ (0.14 ) The following potentially dilutive securities and instruments were outstanding on the dates indicated, but excluded from the table above because their impact would be anti-dilutive: SCHEDULE OF POTENTIALLY DILUTIVE INSTRUMENTS OUTSTANDING 2024 2023 As of March 31, 2024 2023 Convertible notes payable 333,333,333 663,546,451 Stock warrants 200,933,515 669,010,148 Convertible Preferred Stock 6,320,000 6,320,000 Total potential incremental shares 540,586,848 1,338,876,599
SCHEDULE OF POTENTIALLY DILUTIVE INSTRUMENTS OUTSTANDING	The following potentially dilutive securities and instruments were outstanding on the dates indicated, but excluded from the table above because their impact would be anti-dilutive: SCHEDULE OF POTENTIALLY DILUTIVE INSTRUMENTS OUTSTANDING 2024 2023 As of March 31, 2024 2023 Convertible notes payable 333,333,333 663,546,451 Stock warrants 200,933,515 669,010,148 Convertible Preferred Stock 6,320,000 6,320,000 Total potential incremental shares 540,586,848 1,338,876,599

TRADE ACCOUNTS RECEIVABLE, NET

TRADE ACCOUNTS RECEIVABLE, NET (Tables)	12 Months Ended
	Mar. 31, 2024
Receivables [Abstract]
SCHEDULE OF TRADE ACCOUNTS RECEIVABLE, NET	SCHEDULE OF TRADE ACCOUNTS RECEIVABLE, NET 2024 2023 As of March 31, 2024 2023 Trade accounts receivable $ 420,135 $ 344,841 Allowance for credit losses (139,342 ) (71,167 ) Trade accounts receivable, net $ 280,793 $ 273,674
SCHEDULE OF ALLOWANCE FOR CREDIT LOSSES	SCHEDULE OF ALLOWANCE FOR CREDIT LOSSES 2024 2023 Fiscal Year Ended March 31, 2024 2023 Balance at beginning of fiscal year $ 71,167 $ - Provision for credit losses 68,175 71,167 Balance at end of fiscal year $ 139,342 $ 71,167

INVENTORY, NET (Tables)

INVENTORY, NET (Tables)	12 Months Ended
	Mar. 31, 2024
Inventory Disclosure [Abstract]
SCHEDULE OF INVENTORY	Inventory consists of the following: SCHEDULE OF INVENTORY 2024 2023 As of March 31, 2024 2023 Finished goods $ 2,878,569 $ 2,517,046 Promotional items 5,940 - Raw materials 77,902 - Allowance for obsolescence (1,643,749 ) (880,926 ) Inventory, net $ 1,318,662 $ 1,636,120
SCHEDULE OF ALLOWANCE FOR INVENTORY OBSOLESCENCE	The following table reflects the activity in the allowance for inventory obsolescence for the periods presented: SCHEDULE OF ALLOWANCE FOR INVENTORY OBSOLESCENCE 2024 2023 Fiscal Year Ended March 31, 2024 2023 Balance at beginning of fiscal year $ 880,926 $ 108,055 Provision for estimated obsolescence 778,445 1,788,999 Write-offs (15,622 ) (1,016,128 ) Balance at end of fiscal year $ 1,643,749 $ 880,926

OTHER CURRENT ASSETS, NET (Tabl

OTHER CURRENT ASSETS, NET (Tables)	12 Months Ended
	Mar. 31, 2024
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 2024 2023 As of March 31, 2024 2023 Inventory-related deposits $ 252,867 $ 288,649 Accounts receivable, related parties - 167,578 Prepaid insurance and other operational expenses 31,598 105,652 Deposits for sales events 23,850 120,614 Right to recover asset - 20,975 Subtotal 308,315 703,468 Allowance for losses (175,641 ) (175,641 ) Other current assets $ 132,674 $ 527,827

PROPERTY AND EQUIPMENT, NET (Ta

PROPERTY AND EQUIPMENT, NET (Tables)	12 Months Ended
	Mar. 31, 2024
Property, Plant and Equipment [Abstract]
SCHEDULE OF PROPERTY AND EQUIPMENT	Property and equipment consist of the following: SCHEDULE OF PROPERTY AND EQUIPMENT 2024 2023 As of March 31, 2024 2023 Building and building improvements $ - $ 8,952,555 Computer software 1,024,274 1,024,274 Furniture and fixtures 285,732 237,042 Computer equipment 220,264 220,264 Leasehold improvements and other 399,306 394,306 Total property and equipment 1,929,576 10,828,441 Accumulated depreciation and amortization (1,689,633 ) (1,558,248 ) Property and equipment, net $ 239,943 $ 9,270,193

INVESTMENT IN UNCONSOLIDATED _2

INVESTMENT IN UNCONSOLIDATED ENTITIES, NET (Tables)	12 Months Ended
	Mar. 31, 2024
Investments, All Other Investments [Abstract]
SCHEDULE OF INVESTMENT IN UNCONSOLIDATED ENTITIES	Investment in unconsolidated entities consists of the following: SCHEDULE OF INVESTMENT IN UNCONSOLIDATED ENTITIES 2024 2023 As of March 31, 2024 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 - 1,537,000 Subtotal - 1,743,231 Allowance for impairment losses - (1,537,000 ) Investments $ - $ 206,231
SCHEDULE OF NOTES PAYABLE	The following table reflects the activity in the allowance for impairment losses for the periods presented: SCHEDULE OF NOTES PAYABLE 2024 2023 Fiscal Year Ended March 31, 2024 2023 Balance at beginning of fiscal year $ 1,537,000 $ 1,537,000 Write-off (1,537,000 ) - Balance at end of fiscal year $ - $ 1,537,000

NOTES PAYABLE, RELATED PARTY (T

NOTES PAYABLE, RELATED PARTY (Tables)	12 Months Ended
	Mar. 31, 2024
Debt Disclosure [Abstract]
SCHEDULE OF NOTE PAYABLE RELATED PARTY	Notes payables consist of the following: SCHEDULE OF NOTE PAYABLE RELATED PARTY 2024 2023 As of March 31, 2024 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

ACCRUED AND OTHER CURRENT LIA_2

ACCRUED AND OTHER CURRENT LIABILITIES (Tables)	12 Months Ended
	Mar. 31, 2024
Payables and Accruals [Abstract]
SCHEDULE OF ACCRUED AND OTHER CURRENT LIABILITIES	Accrued and other current liabilities consist of the following: SCHEDULE OF ACCRUED AND OTHER CURRENT LIABILITIES 2024 2023 As of March 31, 2024 2023 Deferred sales revenues $ 162,207 $ 246,811 Liability associated with uncertain tax positions 925,786 925,795 Accrued interest payable 5,833 536,123 Payroll and employee benefits 206,426 329,762 Lease liability, current portion 21,909 41,385 Other accruals 1,289,790 552,894 Accrued and other current liabilities $ 2,611,951 $ 2,632,770

CONVERTIBLE NOTES PAYABLE _ R_2

CONVERTIBLE NOTES PAYABLE – RELATED PARTY (Tables)	12 Months Ended
	Mar. 31, 2024
Convertible Notes Payable Related Party
SCHEDULE OF CONVERTIBLE NOTES PAYABLE	Convertible notes payable consists of the following: SCHEDULE OF CONVERTIBLE NOTES PAYABLE Issuance Date Date Rate (per share) 2024 2023 Maturity Interest Conversion Price As of March 31, Issuance Date Date Rate (per share) 2024 2023 June 2022 June 2024 8 % N/A $ - $ 27,000,000 January 2024 July 2024 10 % See Note 250,000 - March 2024 March 2027 6 % $ 0.0012 250,000 - Total convertible notes payable 500,000 27,000,000 Unamortized debt discount and deferred financing costs - (2,172,914 ) Change in fair value of embedded derivatives 87,303 - Subtotal 587,303 24,827,086 Less: current portion of convertible notes payable 262,782 24,827,086 Long-term convertible notes payable $ 324,521 $ - Note: The price for conversion of Principal Amount into shares of Common Stock shall be the average closing market price within last three trading days of the Common Stock form the date of Conversion Notice.

LEASES (Tables)

LEASES (Tables)	12 Months Ended
	Mar. 31, 2024
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 2024 2023 As of March 31, Assets Classification 2024 2023 Operating leases Right-of-use assets, net $ 403,107 $ 448,240 Total lease assets $ 403,107 $ 448,240 Liabilities Operating leases Accrued and other current liabilities $ 21,909 $ 41,385 Operating leases Lease liability, long-term 416,277 440,478 Total lease liabilities $ 438,186 $ 481,863
SCHEDULE OF OPERATING LEASE COSTS	Expense pertaining to the Company’s leases for the periods indicated is as follows: SCHEDULE OF OPERATING LEASE COSTS Lease cost Classification 2024 2023 Fiscal Year Ended March 31, Lease cost Classification 2024 2023 Operating lease cost General and administrative expenses $ 112,413 $ 303,157 Operating lease cost Depreciation and amortization - - Operating lease cost Interest expense, net - - Total lease cost $ 112,413 $ 303,157
SCHEDULE OF OPERATING LEASE LIABILITY PAYABLE	The Company’s lease liabilities are payable as follows: SCHEDULE OF OPERATING LEASE LIABILITY PAYABLE Twelve months ending March 31, Amount 2024 $ 21,909 2025 50,726 2026 103,536 2027 106,316 2028 109,095 Thereafter 197,345 Total remaining payments 588,927 Less imputed interest (150,741 ) Total lease liability $ 438,186

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Mar. 31, 2024
Income Tax Disclosure [Abstract]
SCHEDULE OF PROVISION FOR INCOME TAXES	The Company’s provision for (benefit from) income taxes is as follows: SCHEDULE OF PROVISION FOR INCOME TAXES 2024 2023 Fiscal Year Ended March 31, 2024 2023 Current: Federal $ - $ - State and local - - Foreign - - Total current - - Deferred: Federal - - State and local - - Foreign - - Total deferred - - Total consolidated income tax benefit $ - $ -
SCHEDULE OF INCOME TAX RATE RECONCILIATION RATE	Our consolidated effective income tax rate reconciliation is as follows: SCHEDULE OF INCOME TAX RATE RECONCILIATION RATE 2024 2023 Fiscal Year Ended March 31, 2024 2023 Federal statutory rate 21.0 % 21.0 % State and local income taxes - - Change in valuation allowance for NOL carry-forwards (21.0 ) (21.0 ) Stock warrant transactions and other items - - Effective income tax rate - % - %
SCHEDULE OF DEFERRED TAX ASSET LIABILITY	Our deferred tax asset (liability) is as follows: SCHEDULE OF DEFERRED TAX ASSET LIABILITY Deferred tax assets: 2024 2023 As of March 31, Deferred tax assets: 2024 2023 Share-based compensation $ - $ 928,525 Accruals and reserves not currently deductible 2 2 Impairment of investments and inventory 707,699 661,050 Other 99,294 215,542 Total deferred tax assets 806,995 1,805,119 Less: valuation allowance (806,995 ) (1,805,119 ) Total deferred tax assets, net $ - $ -
SCHEDULE OF UNRECOGNIZED TAX BENEFITS	A reconciliation of the Company’s unrecognized tax benefits for the years indicated is as follows: SCHEDULE OF UNRECOGNIZED TAX BENEFITS 2024 2023 Fiscal Year Ended March 31, 2024 2023 Balance at beginning of fiscal year $ 925,786 $ 921,977 Additions for tax positions related to the current year 3,809 Balance at end of fiscal year $ 925,786 $ 925,786
SCHEDULE OF INCOME TAX RETURNS SUBJECT TO EXAMINATION	The Company files consolidated federal income tax returns in the United States and files income tax returns in various state and foreign jurisdictions. As of March 31, 2024, the Company’s income tax returns for the following tax years remained subject to examination: SCHEDULE OF INCOME TAX RETURNS SUBJECT TO EXAMINATION Tax Jurisdiction Open Years United States 2018 – 2023 Republic of Korea 2023 Other Countries N/A

STOCK-BASED COMPENSATION (Table

STOCK-BASED COMPENSATION (Tables)	12 Months Ended
	Mar. 31, 2024
SCHEDULE OF WARRANT ACTIVITY	The following table summarizes the activity relating to the Company’s stock warrants held by Related Parties (all of which are fully vested): SCHEDULE OF WARRANT ACTIVITY Number of Weighted Average Exercise Price Weighted Average Remaining Term Outstanding at March 31, 2022 210,333,333 $ 0.18 4.1 Granted 818,181,819 0.033 Exercised - - - Expired, terminated, or forfeited (1,028,515,152 ) 0.06 - Outstanding at March 31, 2023 - $ - - Granted - - - Exercised - - - Expired, terminated, or forfeited - - - Outstanding at March 31, 2024 - $ - -
SUMMARY OF WARRANT OUTSTANDING AND EXERCISABLE WARRANTS	The following table summarizes additional information relating to all stock warrants outstanding and warrants exercisable as of March 31, 2024: - SUMMARY OF WARRANT OUTSTANDING AND EXERCISABLE WARRANTS All Warrants Outstanding All Warrants Exercisable Weighted Weighted Weighted Number of Shares life (in years) Exercise Price Number of Shares Exercise Price 208,333,333 3.0 $ 0.0012 208,333,333 $ 0.0012 208,333,333 208,333,333
Directors Officers And Employees [Member]
SCHEDULE OF WARRANT ACTIVITY	The following table summarizes the activity relating to the Company’s vested and unvested stock warrants held by Directors, Officers, and Employees: SCHEDULE OF WARRANT ACTIVITY Number of Weighted Average Exercise Price Weighted Average Remaining Term Outstanding at March 31, 2022 19,700,000 $ 0.03 2.6 Granted 8,444,663 0.0001 5.0 Exercised - - - Expired or forfeited (4,700,000 ) Outstanding at March 31, 2023 23,444,663 $ 0.02 2.9 Less: unvested at March 31, 2023 1,875,000 $ 0.01 1.1 Vested at March 31, 2023 21,569,663 $ 0.02 3.1 Granted - - - Exercised - - - Expired or forfeited - - - Vested at March 31, 2024 21,569,663 $ 0.02 3.1
Independent Sales Force [Member]
SCHEDULE OF WARRANT ACTIVITY	The following table summarizes the activity relating to the Company’s stock warrants held by members of the Company’s independent sales force (all of which are fully vested): SCHEDULE OF WARRANT ACTIVITY Number of Warrants Weighted Average Exercise Price Weighted Average Remaining Term Outstanding at March 31, 2022 2,180,000 $ 0.02 1.2 Granted - Exercised - Expired or forfeited - Outstanding at March 31,2023 2,180,000 $ 0.01 0.2 Granted - Exercised - Expired or forfeited - Outstanding at March 31,2024 2,180,000 $ 0.01 0.2

BUSINESS SEGMENT AND GEOGRAPH_2

BUSINESS SEGMENT AND GEOGRAPHIC AREA INFORMATION (Tables)	12 Months Ended
	Mar. 31, 2024
Segment Reporting [Abstract]
SCHEDULE OF SEGMENT INFORMATION	The Company’s segment information is as follows: SCHEDULE OF SEGMENT INFORMATION 2024 2023 Fiscal Year Ended March 31, 2024 2023 Net sales Health and wellness products $ 10,671,528 $ 15,990,756 Other 206,714 111,380 Total net sales $ 10,878,242 $ 16,102,136 Operating earnings (loss): Segment gross profit: Health and wellness products $ 7,013,426 $ 9,192,641 Other 31,839 64,029 Total segment gross profit 7,045,265 9,256,670 Selling and marketing expenses 4,104,991 6,989,660 General and administrative expenses 7,839,639 17,081,915 Consolidated operating loss $ (4,899,365 ) $ (14,814,905 ) Total Assets: Health and wellness $ 1,927,213 $ 4,961,068 Corporate 4,707,701 12,118,647 Consolidated total assets $ 6,634,914 $ 17,079,715 Payments for property and equipment: Health and wellness $ - $ - Corporate - 1,196,406 Consolidated payments for property and equipment $ - $ 1,196,406 Depreciation and amortization expense: Health and wellness $ 79,883 $ 101,733 Corporate 490,712 624,933 Consolidated depreciation and amortization $ 570,595 $ 726,666
SCHEDULE OF CONSOLIDATED NET SALES	Our consolidated net sales, by geographic area, were as follows: SCHEDULE OF CONSOLIDATED NET SALES Country 2024 2023 Fiscal Year Ended March 31, Country 2024 2023 United States $ 10,306,213 $ 14,699,480 Canada 556,639 769,229 Republic of Korea 15,390 441,666 Other - 191,761 Total $ 10,878,242 $ 16,102,136
SCHEDULE CONSOLIDATED TOTAL ASSETS	Our consolidated total assets, by geographic area, were as follows: SCHEDULE CONSOLIDATED TOTAL ASSETS Country 2024 2023 Fiscal Year Ended March 31, Country 2024 2023 United States $ 6,219,767 $ 15,827,730 Republic of Korea 115,333 1,053,773 Other 299,814 198,212 Total $ 6,634,914 $ 17,079,715

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net Income (Loss) Attributable to Parent	$ 6,711,537	$ 37,685,163

SCHEDULE OF FOREIGN EXCHANGE CU

SCHEDULE OF FOREIGN EXCHANGE CURRENCY TRANSLATION (Details) - South Korean [Member]	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Exchange rate	1,346.42	1,302.31
Average exchange rate	1,319.86	1,309.20

SIGNIFICANT ACCOUNTING POLICI_4

SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)		12 Months Ended
	Sep. 09, 2023	Mar. 31, 2024	Mar. 31, 2023	Jul. 31, 2023	Dec. 31, 2022	Mar. 31, 2022
Product Information [Line Items]
Credit Card Receivables		$ 50,000	$ 500,000
Cash and Due from Banks		400,000	1,300,000
Allowance for obsolete inventory		1,600,000	1,800,000
Tax Credit Carryforward, Amount				$ 1,800,000
Origination fee				24,000
Proceeds from Notes Payable		1,175,251
Other Assets					$ 1,000,000
Deferred Revenue		80,404	113,896			$ 344,071
Sales Commissions and Fees		3,700,000	5,800,000
Share-Based Payment Arrangement, Expense		$ 148,267	160,225
Employee Benefits and Share-Based Compensation			13,207
Stock based compensation fully vested			$ 194,004
Revenue Benchmark [Member] | Customer Concentration Risk [Member] | Customer [Member]
Product Information [Line Items]
Concentration Risk, Percentage		100%	99%
Revenue Benchmark [Member] | Customer Concentration Risk [Member] | Customer One [Member]
Product Information [Line Items]
Concentration Risk, Percentage		53%	49%
Revenue Benchmark [Member] | Customer Concentration Risk [Member] | Customers and Independent Distributors [Member]
Product Information [Line Items]
Concentration Risk, Percentage		95%	91%
Purchases [Member] | Supplier Concentration Risk [Member] | Third Party [Member]
Product Information [Line Items]
Concentration Risk, Percentage		84%	92%
Foreign Currency [Member] | Customer Concentration Risk [Member] | Customers and Independent Distributors [Member]
Product Information [Line Items]
Concentration Risk, Percentage		95%	93%
Services Offered on Subscription Basis [Member]
Product Information [Line Items]
Deferred Revenue		$ 37,774	$ 80,528			70,968
Customers Right of Return [Member]
Product Information [Line Items]
Deferred Revenue		24,703	26,894			63,890
Customer Loyalty Points [Member]
Product Information [Line Items]
Deferred Revenue		$ 19,326	$ 25,493			$ 68,287
Building Improvements [Member]
Product Information [Line Items]
Property, Plant and Equipment, Useful Life		39 years
Furniture and Fixtures [Member]
Product Information [Line Items]
Property, Plant and Equipment, Useful Life		3 years
Office Equipment [Member]
Product Information [Line Items]
Property, Plant and Equipment, Useful Life		5 years
Computer Equipment [Member]
Product Information [Line Items]
Property, Plant and Equipment, Useful Life		3 years
Leasehold Improvements [Member]
Product Information [Line Items]
Property, Plant, and Equipment, Useful Life, Term, Description [Extensible Enumeration]		Useful Life, Shorter of Lease Term or Asset Utility [Member]
Bridge Loan [Member]
Product Information [Line Items]
Loans Payable				$ 1,200,000
Proceeds from Notes Payable	$ 1,180,000

SCHEDULE OF VALUATION HIERARCHY

SCHEDULE OF VALUATION HIERARCHY FINANCIAL ASSETS AND LIABILITIES (Details) - USD ($)	Mar. 31, 2024	Mar. 31, 2023
Assets
Investment in unconsolidated entities		$ 206,231
Total assets		206,231
Liabilities
Convertible notes payable	587,303
Notes payable		24,827,086
Total liabilities	587,303	24,827,086
Fair Value, Inputs, Level 1 [Member]
Assets
Investment in unconsolidated entities
Total assets
Liabilities
Convertible notes payable
Notes payable
Total liabilities
Fair Value, Inputs, Level 2 [Member]
Assets
Investment in unconsolidated entities
Total assets
Liabilities
Convertible notes payable	587,303
Notes payable		24,827,086
Total liabilities	587,303	24,827,086
Fair Value, Inputs, Level 3 [Member]
Assets
Investment in unconsolidated entities		206,231
Total assets		206,231
Liabilities
Convertible notes payable
Notes payable
Total liabilities

FAIR VALUE MEASUREMENTS (Detail

FAIR VALUE MEASUREMENTS (Details Narrative) - USD ($)	Mar. 31, 2024	Mar. 31, 2023
Debt Instrument [Line Items]
Convertible Notes Payable	$ 500,000	$ 27,000,000
Convertible Notes [Member]
Debt Instrument [Line Items]
Convertible Notes Payable	$ 500,000
Debt Securities, Available-for-Sale, Amortized Cost		27,000,000
Deferred Costs, Current		$ 2,200,000

SCHEDULE OF POTENTIALLY DILUTIV

SCHEDULE OF POTENTIALLY DILUTIVE INSTRUMENTS OUTSTANDING (Details) - USD ($)	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Net loss	$ (6,711,537)	$ (37,685,163)
Weighted Average Number of Shares Outstanding, Diluted	374,987,603	274,108,025
Earnings Per Share, Diluted	$ (0.02)	$ (0.14)
Total potential incremental shares	540,586,848	1,338,876,599
Convertible Notes [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potential incremental shares	333,333,333	663,546,451
Stock Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potential incremental shares	200,933,515	669,010,148
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

SCHEDULE OF TRADE ACCOUNTS RECE

SCHEDULE OF TRADE ACCOUNTS RECEIVABLE, NET (Details) - USD ($)	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Receivables [Abstract]
Trade accounts receivable	$ 420,135	$ 344,841
Allowance for credit losses	(139,342)	(71,167)
Trade accounts receivable, net	$ 280,793	$ 273,674

SCHEDULE OF ALLOWANCE FOR CREDI

SCHEDULE OF ALLOWANCE FOR CREDIT LOSSES (Details) - USD ($)	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Receivables [Abstract]
Balance at beginning of fiscal year	$ 71,167
Provision for credit losses	68,175	71,167
Balance at end of fiscal year	$ 139,342	$ 71,167

TRADE ACCOUNTS RECEIVABLE, NE_2

TRADE ACCOUNTS RECEIVABLE, NET (Details Narrative) - USD ($)	Mar. 31, 2024	Mar. 31, 2023
Defined Benefit Plan Disclosure [Line Items]
Accounts Receivable, after Allowance for Credit Loss, Current	$ 280,793	$ 273,674
Related Party [Member]
Defined Benefit Plan Disclosure [Line Items]
Accounts Receivable, after Allowance for Credit Loss, Current	$ 280,793	$ 10,348

SCHEDULE OF INVENTORY (Details)

SCHEDULE OF INVENTORY (Details) - USD ($)	Mar. 31, 2024	Mar. 31, 2023
Inventory Disclosure [Abstract]
Finished goods	$ 2,878,569	$ 2,517,046
Promotional items	5,940
Raw materials	77,902
Allowance for obsolescence	(1,643,749)	(880,926)
Inventory, net	$ 1,318,662	$ 1,636,120

SCHEDULE OF ALLOWANCE FOR INVEN

SCHEDULE OF ALLOWANCE FOR INVENTORY OBSOLESCENCE (Details) - USD ($)	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Inventory Disclosure [Abstract]
Balance at beginning of fiscal year	$ 880,926	$ 108,055
Provision for estimated obsolescence	778,445	1,788,999
Write-offs	(15,622)	(1,016,128)
Balance at end of fiscal year	$ 1,643,749	$ 880,926

SCHEDULE OF OTHER CURRENT ASSET

SCHEDULE OF OTHER CURRENT ASSETS (Details) - USD ($)	Mar. 31, 2024	Mar. 31, 2023
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Inventory-related deposits	$ 252,867	$ 288,649
Accounts receivable, related parties		167,578
Prepaid insurance and other operational expenses	31,598	105,652
Deposits for sales events	23,850	120,614
Right to recover asset		20,975
Subtotal	308,315	703,468
Allowance for losses	(175,641)	(175,641)
Other current assets	$ 132,674	$ 527,827

OTHER CURRENT ASSETS, NET (Deta

OTHER CURRENT ASSETS, NET (Details Narrative) - USD ($)	Mar. 31, 2024	Mar. 31, 2023
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Allowance for losses	$ 175,641	$ 175,641

SCHEDULE OF PROPERTY AND EQUIPM

SCHEDULE OF PROPERTY AND EQUIPMENT (Details) - USD ($)	Mar. 31, 2024	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	285,732	237,042
Computer equipment	220,264	220,264
Leasehold improvements and other	399,306	394,306
Total property and equipment	1,929,576	10,828,441
Accumulated depreciation and amortization	(1,689,633)	(1,558,248)
Property and equipment, net	$ 239,943	$ 9,270,193

PROPERTY AND EQUIPMENT, NET (De

PROPERTY AND EQUIPMENT, NET (Details Narrative) - USD ($)	1 Months Ended	12 Months Ended
	Dec. 31, 2021	Mar. 31, 2024	Mar. 31, 2023	Jun. 15, 2022	Apr. 30, 2021
Property, Plant and Equipment [Line Items]
Depreciation, Depletion and Amortization		$ 427,422	$ 583,369
Land	$ 3,675,000
Loans Assumed		27,000,000
American Pacific Bancorp Inc [Member]
Property, Plant and Equipment [Line Items]
Loans Payable				$ 5,700,000
Decentralized Sharing Systems Inc [Member]
Property, Plant and Equipment [Line Items]
Loans Payable					$ 30,000,000
Liabilities Assumed		7,240,000
Supplemental Deferred Purchase Price		$ 240,000
Loan Agreement [Member] | American Pacific Bancorp Inc [Member]
Property, Plant and Equipment [Line Items]
Loans Payable				$ 5,700,000
Building [Member]
Property, Plant and Equipment [Line Items]
Payments to Acquire Buildings	$ 8,942,640

SCHEDULE OF INVESTMENT IN UNCON

SCHEDULE OF INVESTMENT IN UNCONSOLIDATED ENTITIES (Details) - USD ($)	Mar. 31, 2024	Mar. 31, 2023
Impairment Effects on Earnings Per Share [Line Items]
Subtotal		$ 1,743,231
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

SCHEDULE OF NOTES PAYABLE (Deta

SCHEDULE OF NOTES PAYABLE (Details) - USD ($)	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Investments, All Other Investments [Abstract]
Balance at beginning of fiscal year	$ 1,537,000	$ 1,537,000
Write-off	(1,537,000)
Balance at end of fiscal year		$ 1,537,000

INVESTMENT IN UNCONSOLIDATED _3

INVESTMENT IN UNCONSOLIDATED ENTITIES, NET (Details Narrative) - USD ($)		1 Months Ended		12 Months Ended
	Jun. 30, 2023	Sep. 30, 2021	Apr. 30, 2021	Mar. 31, 2023	Mar. 31, 2024	Oct. 01, 2023
Investments				$ 206,231
Convertible Debt				24,827,086	$ 587,303
Stock Issued During Period, Shares, New Issues			27,000,000
Debt Securities, Realized Gain (Loss)				$ 4,900,000
Debt Instrument, Face Amount	$ 27,000,000
Payment for Acquisition, Loan, Held-for-Investment	1,100,000
Proceeds from Sale, Loan, Held-for-Investment	27,000,000
Stemtech Warrants [Member]
Debt Instrument, Face Amount	1,100,000
Stemtech Promissory Note [Member]
Debt Instrument, Face Amount	$ 1,400,000
Membership Unit Purchase Agreement [Member] | Moji Life, LLC. [Member]
Equity Method Investment, Ownership Percentage		30.75%				30.75%
Payments to Acquire Equity Method Investments		$ 1,537,000
Stemtech Corporation [Member] | Securities Purchase Agreement [Member]
Investments		1,400,000
Convertible Debt		1,400,000
Globe Net Wireless Corp [Member] | Security Purchase Agreement [Member]
Debt Instrument, Fee Amount		$ 500,000
Debt Instrument, Maturity Date		Sep. 09, 2024
Debt Instrument, Interest Rate, Effective Percentage		10%
Warrants and Rights Outstanding, Maturity Date		Sep. 13, 2024
Class of Warrant or Right, Number of Securities Called by Warrants or Rights		1,400,000
Stock Issued During Period, Shares, New Issues		154,173

SCHEDULE OF NOTE PAYABLE RELATE

SCHEDULE OF NOTE PAYABLE RELATED PARTY (Details) - USD ($)	Mar. 31, 2024	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 Ban Corp 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 ($)			12 Months Ended
	Jun. 17, 2022	Jun. 15, 2022	Mar. 31, 2024	Mar. 31, 2023	Jun. 30, 2023	Dec. 09, 2022	Aug. 11, 2022
Defined Benefit Plan Disclosure [Line Items]
Debt Instrument, Face Amount					$ 27,000,000
Proceeds from Notes Payable			$ 1,175,251
Payments for Loans				418,323
American Pacific Bancorp Inc [Member]
Defined Benefit Plan Disclosure [Line Items]
Debt Instrument, Face Amount		$ 5,700,000
Debt Instrument, Maturity Date		Jun. 01, 2024
Debt Instrument, Interest Rate, Stated Percentage		8%
Debt Instrument, Periodic Payment		$ 43,897
Proceeds from Notes Payable	$ 5,522,829
American Pacific Ban Corp Inc Revolving Note [Member]
Defined Benefit Plan Disclosure [Line Items]
Debt Instrument, Face Amount							$ 10,000,000
Debt Instrument, Interest Rate, Stated Percentage							8%
Debt Instrument, Fee Amount							$ 600,000
Other Borrowings						$ 6,000,000
Debt Instrument, Debt Default, Amount				1,500,000
Interest Payable				$ 54,384
Decentralized Sharing Systems Inc [Member] | Assignment Of Limited Liability Company Interests Agreement [Member]
Defined Benefit Plan Disclosure [Line Items]
Debt Instrument, Face Amount					27,000,000
Interest Payable					240,000
Secured Debt					$ 7,240,000

SCHEDULE OF ACCRUED AND OTHER C

SCHEDULE OF ACCRUED AND OTHER CURRENT LIABILITIES (Details) - USD ($)	Mar. 31, 2024	Mar. 31, 2023
Payables and Accruals [Abstract]
Deferred sales revenues	$ 162,207	$ 246,811
Liability associated with uncertain tax positions	925,786	925,795
Accrued interest payable	5,833	536,123
Payroll and employee benefits	206,426	329,762
Lease liability, current portion	21,909	41,385
Other accruals	1,289,790	552,894
Accrued and other current liabilities	$ 2,611,951	$ 2,632,770

SCHEDULE OF CONVERTIBLE NOTES P

SCHEDULE OF CONVERTIBLE NOTES PAYABLE (Details) - USD ($)	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Short-Term Debt [Line Items]
Total convertible notes payable	$ 500,000	$ 27,000,000
Unamortized debt discount and deferred financing costs		(2,172,914)
Change in fair value of embedded derivatives	87,303
Subtotal	587,303	24,827,086
Less: current portion of convertible notes payable	262,782	24,827,086
Long-term convertible notes payable	324,521
Maturity One [Member]
Short-Term Debt [Line Items]
Total convertible notes payable		$ 27,000,000
Issuance Date		June 2022
Maturity Date		June 2024
Debt Instrument, Interest Rate, Stated Percentage		8%
Maturity Two [Member]
Short-Term Debt [Line Items]
Total convertible notes payable	$ 250,000
Issuance Date	January 2024
Maturity Date		July 2024
Debt Instrument, Interest Rate, Stated Percentage		10%
Maturity Three [Member]
Short-Term Debt [Line Items]
Total convertible notes payable	$ 250,000
Issuance Date	March 2024
Maturity Date		March 2027
Debt Instrument, Interest Rate, Stated Percentage		6%
Debt Instrument, Convertible, Conversion Price		$ 0.0012

CONVERTIBLE NOTES PAYABLE _ R_3

CONVERTIBLE NOTES PAYABLE – RELATED PARTY (Details Narrative) - USD ($)					1 Months Ended	12 Months Ended
	Mar. 18, 2024	Aug. 31, 2023	Jun. 15, 2022	Apr. 05, 2021	Mar. 31, 2023	Mar. 31, 2024	Mar. 31, 2023	Jan. 17, 2024	Jun. 30, 2023	Feb. 28, 2023	Apr. 30, 2021
Related Party Transaction [Line Items]
Convertible Notes Payable					$ 27,000,000	$ 500,000	$ 27,000,000
Class of Warrant or Right, Exercise Price of Warrants or Rights										$ 0.0001	$ 0.20
Debt Instrument, Face Amount									$ 27,000,000
Adjustments to Additional Paid in Capital, Other			$ 2,000,000
Payments for Loans							418,323
Convertible Notes Payable, Noncurrent						324,521
Interest Expense, Nonoperating						3,148,032	13,212,583
Alset Inc [Member]
Related Party Transaction [Line Items]
Debt Instrument, Interest Rate, Stated Percentage								10%
Convertible Notes Payable, Noncurrent								$ 250,000
Debt Instrument, Fee Amount								$ 25,000
Advancing Promissory Note [Member]
Related Party Transaction [Line Items]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights			818,181,819
Class of Warrant or Right, Exercise Price of Warrants or Rights			$ 0.033
Debt Instrument, Interest Rate, Stated Percentage			8%
Debt Instrument, Face Amount			$ 27,000,000
Debt Conversion, Converted Instrument, Shares Issued			818,181,819
Loan Processing Fee			$ 270,000
Convertible Promissory Note [Member]
Related Party Transaction [Line Items]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights			150,000,000
Class of Warrant or Right, Exercise Price of Warrants or Rights			$ 0.22
Debt Instrument, Face Amount			$ 30,000,000
Adjustments to Additional Paid in Capital, Other			$ 2,000,000
Convertible Promissory Note [Member] | HWH International, Inc. [Member]
Related Party Transaction [Line Items]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights	208,333,333
Debt Instrument, Convertible, Conversion Price	$ 0.0012
Debt Instrument, Interest Rate, Stated Percentage	6%
Debt Instrument, Face Amount	$ 250,000
Debt Conversion, Converted Instrument, Shares Issued	208,333,333
Commitment fee	$ 15,000
Share Price	$ 0.0012
Two Thousand And Twenty Two Note [Member]
Related Party Transaction [Line Items]
Debt Instrument, Face Amount									641,790
Interest Payable, Current									$ 546,000
Convertible Notes [Member]
Related Party Transaction [Line Items]
Interest Expense, Nonoperating						200,000	2,200,000
Amortization of Debt Issuance Costs and Discounts						$ 2,000,000	$ 10,000,000
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] | Security Purchase Agreement [Member]
Related Party Transaction [Line Items]
Convertible Notes Payable				$ 30,000,000
Class of Warrant or Right, Number of Securities Called by Warrants or Rights				150,000,000
Class of Warrant or Right, Exercise Price of Warrants or Rights				$ 0.22
Proceeds from Loan Originations				$ 30,000,000
Debt Instrument, Convertible, Conversion Price				$ 0.20
Debt Instrument, Interest Rate, Stated Percentage				8%

SCHEDULE OF OPERATING LEASE ASS

SCHEDULE OF OPERATING LEASE ASSETS AND LIABILITIES (Details) - USD ($)	Mar. 31, 2024	Mar. 31, 2023
Leases
Operating leases	$ 403,107	$ 448,240
Total lease assets	403,107	448,240
Operating leases	21,909	41,385
Operating leases	416,277	440,478
Total lease liabilities	$ 438,186	$ 481,863

SCHEDULE OF OPERATING LEASE COS

SCHEDULE OF OPERATING LEASE COSTS (Details) - USD ($)	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Total lease cost	$ 112,413	$ 303,157
General and Administrative Expense [Member]
Total lease cost	112,413	303,157
Depreciation and Amortization [Member]
Total lease cost
Interest Expense [Member]
Total lease cost

SCHEDULE OF OPERATING LEASE LIA

SCHEDULE OF OPERATING LEASE LIABILITY PAYABLE (Details) - USD ($)	Mar. 31, 2024	Mar. 31, 2023
Leases
2024	$ 21,909
2025	50,726
2026	103,536
2027	106,316
2028	109,095
Thereafter	197,345
Total remaining payments	588,927
Less imputed interest	(150,741)
Total lease liability	$ 438,186	$ 481,863

LEASES (Details Narrative)

LEASES (Details Narrative)	Mar. 31, 2024
Minimum [Member]
Lessee, Operating Lease, Remaining Lease Term	1 year
Lessee, Operating Lease, Discount Rate	10%
Maximum [Member]
Lessee, Operating Lease, Remaining Lease Term	10 years
Lessee, Operating Lease, Discount Rate	12%

SCHEDULE OF PROVISION FOR INCOM

SCHEDULE OF PROVISION FOR INCOME TAXES (Details) - USD ($)	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Current:
Federal
State and local
Foreign
Total current
Deferred:
Federal
State and local
Foreign
Total deferred
Total consolidated income tax benefit

SCHEDULE OF INCOME TAX RATE REC

SCHEDULE OF INCOME TAX RATE RECONCILIATION RATE (Details)	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Income Tax Disclosure [Abstract]
Federal statutory rate	21%	21%
State and local income taxes
Change in valuation allowance for NOL carry-forwards	(21.00%)	(21.00%)
Stock warrant transactions and other items
Effective income tax rate

SCHEDULE OF DEFERRED TAX ASSET

SCHEDULE OF DEFERRED TAX ASSET LIABILITY (Details) - USD ($)	Mar. 31, 2024	Mar. 31, 2023
Income Tax Disclosure [Abstract]
Share-based compensation		$ 928,525
Accruals and reserves not currently deductible	2	2
Impairment of investments and inventory	707,699	661,050
Other	99,294	215,542
Total deferred tax assets	806,995	1,805,119
Less: valuation allowance	(806,995)	(1,805,119)
Total deferred tax assets, net

SCHEDULE OF UNRECOGNIZED TAX BE

SCHEDULE OF UNRECOGNIZED TAX BENEFITS (Details)	12 Months Ended
	Mar. 31, 2023 USD ($)
Income Tax Disclosure [Abstract]
Balance at beginning of fiscal year	$ 921,977
Additions for tax positions related to the current year	3,809
Balance at end of fiscal year	$ 925,786

SCHEDULE OF INCOME TAX RETURNS

SCHEDULE OF INCOME TAX RETURNS SUBJECT TO EXAMINATION (Details)	12 Months Ended
	Mar. 31, 2024
UNITED STATES | Minimum [Member]
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]
Open Tax Year	2018
UNITED STATES | Maximum [Member]
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]
Open Tax Year	2023
KOREA, REPUBLIC OF
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]
Open Tax Year	2023

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Operating Loss Carryforwards [Line Items]
Deferred Tax Assets, Valuation Allowance	$ 806,995	$ 1,805,119
Deferred Income Tax Expense (Benefit)
Liability for Uncertainty in Income Taxes, Current	0	3,809
Unrecognized Tax Benefits	925,786	925,786	$ 921,977
Income Tax Examination, Penalties and Interest Accrued		0
Foreign Startup Operation [Member]
Operating Loss Carryforwards [Line Items]
Deferred Tax Assets, Valuation Allowance	0	163,192
Deferred Income Tax Expense (Benefit)	$ 0	$ 163,192

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative)																			1 Months Ended				12 Months Ended
	Jun. 19, 2024 $ / shares shares	Jun. 18, 2024 $ / shares shares	Jun. 06, 2024 USD ($) $ / shares shares	May 09, 2024 USD ($) $ / shares shares	Mar. 18, 2024 USD ($) $ / shares shares	Aug. 31, 2023 USD ($) $ / shares shares	Jul. 31, 2023 USD ($)	Jul. 01, 2023 USD ($) $ / shares shares	Jun. 30, 2023 USD ($)	May 04, 2023 shares	Apr. 17, 2023 USD ($) $ / shares shares	Mar. 31, 2023 USD ($) $ / shares	Mar. 24, 2023 shares	Feb. 28, 2023 USD ($) $ / shares shares	Feb. 03, 2023 USD ($) shares	Jun. 17, 2022 USD ($)	Jun. 15, 2022 USD ($) $ / shares shares	Feb. 28, 2022 shares	Feb. 28, 2023 USD ($) $ / shares shares	Jan. 31, 2022 USD ($) $ / shares shares	Jul. 31, 2021 USD ($)	Apr. 30, 2021 USD ($) $ / shares shares	Mar. 31, 2024 USD ($) $ / shares shares	Mar. 31, 2023 USD ($) $ / shares shares	Mar. 31, 2022 USD ($)	Jan. 17, 2024 USD ($)	Oct. 30, 2023 $ / shares	Dec. 09, 2022 USD ($)	Aug. 11, 2022 USD ($)
Convertible Notes Payable, Noncurrent																							$ 324,521
Debt Instrument, Face Amount									$ 27,000,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Granted | shares																			8,444,663					818,181,819
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares														$ 0.0001					$ 0.0001			$ 0.20
Stock Issued During Period, Shares, New Issues | shares																						27,000,000
Fair Value Adjustment of Warrants																			$ 109,780
Origination fee							$ 24,000
Common Stock, Par or Stated Value Per Share | $ / shares																							$ 0.0001				$ 0.0001
Payments for Loans																								$ 418,323
Loans Assumed																							$ 27,000,000
Fee Income																							$ 0	50,000
APB Revolving Note [Member]
Debt Instrument, Interest Rate, Stated Percentage																													8%
Debt Instrument, Face Amount																													$ 10,000,000
Other Loans Payable																												$ 6,000,000
Business Consulting Agreement [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares																				$ 0.0001
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right | shares																				50,000,000
Stock Issued During Period, Shares, Other | shares															33,333,333
Accrued unpaid service fee															$ 700,000
Business Consulting Agreement [Member] | Related Party [Member]
Other Liabilities, Current																				$ 60,000
Consulting Agreement [Member]
Share Price | $ / shares																				$ 0.07
Fair Value Adjustment of Warrants																				$ 3,500,000
Consulting expense																								$ 3,500,000	$ 800,000
Settled consulting expense												$ 2,900,000
Securities Purchase Agreement [Member]
Share Price | $ / shares								$ 0.01
Stock Issued During Period, Shares, Purchase of Assets | shares								1,000
Common Stock, Par or Stated Value Per Share | $ / shares								$ 0.001
Sale of Stock, Consideration Received Per Transaction								$ 10
Asset Purchase Agreement [Member]
Proceeds from Sale of Productive Assets									757,641.98
Exclusive Intellectual Property Agreement [Member]
Sale of Stock, Consideration Received Per Transaction							$ 10
Common Class A [Member]
Origination fee rate																						$ 15,000,000
Common Stock, Par or Stated Value Per Share | $ / shares												$ 0.0001											$ 0.0001	$ 0.0001
Common Class A [Member] | Business Consulting Agreement [Member]
Stock Issued During Period, Shares, New Issues | shares																		50,000,000
Warrant [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Granted | shares																								8,444,663
Maximum [Member] | Securities Purchase Agreement [Member]
Proceeds from Sale of Productive Assets								711,300
Proceeds from Sale of Property, Plant, and Equipment								$ 1,210,224
Convertible Promissory Note [Member]
Debt Instrument, Face Amount																	$ 30,000,000
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | shares																	150,000,000
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares																	$ 0.22
Advancing Promissory Note [Member]
Debt Instrument, Interest Rate, Stated Percentage																	8%
Debt Instrument, Face Amount																	$ 27,000,000
Debt Conversion, Converted Instrument, Shares Issued | shares																	818,181,819
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | shares																	818,181,819
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares																	$ 0.033
Loan Processing Fee																	$ 270,000
Origination fee																	$ 270,000
Advancing Promissory Note [Member] | Common Class A [Member]
Debt Conversion, Converted Instrument, Shares Issued | shares																	8,181,818.19
Loan Processing Fee																	$ 2,700
Stemtech Promissory Note [Member]
Debt Instrument, Face Amount									1,400,000
Stemtech Promissory Note [Member] | Interest Expense [Member]
Debt Instrument, Face Amount									1,100,000
Stemtech Promissory Note [Member] | Note Warrant [Member]
Debt Instrument, Face Amount									$ 1,100,000
Decentralized Sharing Systems Inc [Member]
Liabilities Assumed																							$ 7,240,000
Supplemental Deferred Purchase Price																							239,790
Loans Assumed																							27,000,000
Alset Inc [Member]
Convertible Notes Payable, Noncurrent																										$ 250,000
Debt Instrument, Interest Rate, Stated Percentage																										10%
Debt Instrument, Fee Amount																										$ 25,000
HWH International, Inc. [Member] | Convertible Promissory Note [Member]
Debt Instrument, Interest Rate, Stated Percentage					6%
Debt Instrument, Face Amount					$ 250,000
Debt Conversion, Converted Instrument, Shares Issued | shares					208,333,333
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | shares					208,333,333
Commitment fee					$ 15,000
Debt Instrument, Convertible, Conversion Price | $ / shares					$ 0.0012
Share Price | $ / shares					$ 0.0012
HWH International, Inc. [Member] | Convertible Promissory Note [Member] | Subsequent Event [Member]
Debt Instrument, Interest Rate, Stated Percentage			8%	8%
Debt Instrument, Face Amount			$ 250,000	$ 250,000
Debt Conversion, Converted Instrument, Shares Issued | shares	125,000,000	2,500,000	2,500,000,000	208,333,333
Commitment fee			$ 20,000	$ 20,000
Debt Instrument, Convertible, Conversion Price | $ / shares	$ 0.002	$ 0.0001	$ 0.0001	$ 0.002
HWH International, Inc. [Member] | Convertible Promissory Note [Member] | Subsequent Event [Member] | Minimum [Member]
Debt Instrument, Convertible, Conversion Price | $ / shares	0.0001
HWH International, Inc. [Member] | Convertible Promissory Note [Member] | Subsequent Event [Member] | Maximum [Member]
Debt Instrument, Convertible, Conversion Price | $ / shares	$ 0.002
Decentralized Sharing Systems Inc [Member]
Debt Instrument, Face Amount																						30,000,000
Loans Payable																						$ 30,000,000
Debt Instrument, Convertible, Conversion Ratio																						0.20
Stock Issued During Period, Shares, New Issues | shares										280,528,500
Class of Warrant or Right, Outstanding | shares													60,000,000
Liabilities Assumed																							7,240,000
Supplemental Deferred Purchase Price																							240,000
Payments to Acquire Productive Assets																							0	$ 108,000
Decentralized Sharing Systems Inc [Member] | Security Purchase Agreement [Member]
Common stock shares for payment of interest, shares | shares																						12,000,000
Decentralized Sharing Systems Inc [Member] | Common Class A [Member]
Loan Processing Fee																						$ 3,000,000
Stock Issued During Period, Shares, New Issues | shares													693,194
Stock Issued During Period, Shares, Issued for Services | shares													9,452,647
Stock Issued During Period, Shares, Conversion of Convertible Securities | shares													14,854,159
Decentralized Sharing Systems Inc [Member] | Warrant [Member]
Loans Payable																						$ 30,000,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Granted | shares																						150,000,000
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares																						$ 0.22
Stock Issued During Period, Shares, Issued for Services | shares													818,181,819
Decentralized Sharing Systems Inc [Member] | Warrant [Member] | Common Class A [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Granted | shares													25,000,000
Decentralized Sharing Systems Inc [Member] | Class A And Class B Common Stock [Member]
Commonstock shares issued to settle accrued interest payable | shares														26,285,714
Shares Issued, Price Per Share | $ / shares														$ 0.021					$ 0.021
Common stock value														$ 552,000
Decentralized Sharing Systems Inc [Member] | Common Stock [Member]
Commonstock shares issued to settle accrued interest payable | shares											28,877,005
Shares Issued, Price Per Share | $ / shares											$ 0.0187
Common stock value											$ 540,000
Sharing Systems Inc [Member] | Debt Exchange Agreement [Member]
Debt Instrument, Face Amount						$ 26,169,367
Stock Issued During Period, Shares, Other | shares						26,000
Other Loans Payable						$ 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]
Debt Instrument, Interest Rate, Stated Percentage																	8%
Loans Payable																	$ 5,700,000
Debt Instrument, Periodic Payment																	$ 43,897
Proceeds from Loans																$ 5,522,829
HWH World Inc [Member]
Payments for Rent																							$ 630
New Electric CV Corp [Member] | Business Consulting Agreement [Member]
Debt Instrument, Periodic Payment																					$ 4,166

STOCKHOLDERS_ DEFICIT (Details

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

1 Months Ended

3 Months Ended

12 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

Jun. 15, 2022

May 31, 2022

Apr. 30, 2021

Jun. 30, 2022

Mar. 31, 2023

Mar. 31, 2022

Mar. 31, 2021

Mar. 31, 2024

Jun. 30, 2023

May 19, 2022

Class of Stock [Line Items]

Capital Units, Authorized

2,200,000,000

Capital stock par value

$ 0.0001

Common Stock, Shares Authorized

2,000,000,000

Common Stock, Par or Stated Value Per Share

$ 0.0001

$ 0.0001

Preferred Stock, Shares Authorized

200,000,000

Payments for Loans

$ 418,323

Debt Instrument, Face Amount

$ 27,000,000

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 0.0001

$ 0.20

Adjustments to Additional Paid in Capital, Other

$ 2,000,000

Stock Issued During Period, Shares, New Issues

27,000,000

Stockholders' Equity Note, 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]

Dividend and Interest Receivable

$ 10,700,000

Treasury Stock, Common [Member]

Class of Stock [Line Items]

Shares, Issued

26,091,136

Advancing Promissory Note [Member]

Class of Stock [Line Items]

Debt Conversion, Converted Instrument, Shares Issued

818,181,819

Debt Instrument, Face Amount

$ 27,000,000

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

818,181,819

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 0.033

Debt Instrument, Interest Rate, Effective Percentage

8%

Loan Processing Fee

$ 270,000

Convertible Promissory Note [Member]

Class of Stock [Line Items]

Debt Instrument, Face Amount

$ 30,000,000

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

150,000,000

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 0.22

Adjustments to Additional Paid in Capital, Other

$ 2,000,000

DSS Letter Agreement [Member]

Class of Stock [Line Items]

Stock Issued During Period, Shares, New Issues

33,333,333

Debt Instrument, Increase, Accrued Interest

$ 700,000

Dssi First Letter Agreement [Member]

Class of Stock [Line Items]

Stock Issued During Period, Shares, New Issues

26,285,714

Debt Instrument, Increase, Accrued Interest

$ 552,000

Share Price

$ 0.021

Confidential Settlement Agreement [Member]

Class of Stock [Line Items]

Sale of Stock, Number of Shares Issued in Transaction

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

$ 652,278

Liability recovery amount

$ 324,230

Dssi Second Letter Agreement [Member]

Class of Stock [Line Items]

Stock Issued During Period, Shares, New Issues

28,877,005

Debt Instrument, Increase, Accrued Interest

$ 539,806

Share Price

$ 0.0187

Sale of Stock, Price Per Share

0.0180

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

Class of Stock [Line Items]

Preferred Stock, Par or Stated Value Per Share

$ 0.0001

Other Loans Payable

$ 27,000,000

Stock Issued During Period, Shares, Other

26,000

Payments for Loans

$ 27,000,000

Debt Instrument, Face Amount

$ 26,169,367

Dividends rate

25%

Decentralized Sharing Systems Inc [Member]

Class of Stock [Line Items]

Debt Instrument, Face Amount

$ 30,000,000

Stock Issued During Period, Shares, New Issues

280,528,500

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

Class of Stock [Line Items]

Shares Issued, Price Per Share

$ 0.0187

Series D Preferred Stock [Member]

Class of Stock [Line Items]

Preferred Stock, Par or Stated Value Per Share

$ 0.0001

$ 0.0001

Preferred Stock, Shares Outstanding

0

26,000

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

Class of Stock [Line Items]

Preferred Stock, Par or Stated Value Per Share

$ 0.0001

Stock Issued During Period, Shares, Other

26,000

Series A Preferred Stock [Member]

Class of Stock [Line Items]

Preferred Stock, Shares Authorized

100,000,000

100,000,000

Preferred Stock, Par or Stated Value Per Share

$ 0.0001

$ 0.0001

Preferred stock, voting rights percentage

86%

Preferred Stock, Redemption Price Per Share

$ 0.001

Debt Conversion, Converted Instrument, Shares Issued

0

21,750,000

Preferred Stock, Shares Outstanding

3,100,000

3,100,000

Cancellation of stock shares

2,900,000

Series B Convertible Preferred Stock [Member]

Class of Stock [Line Items]

Preferred Stock, Shares Authorized

10,000,000

Series C Convertible Preferred Stock [Member]

Class of Stock [Line Items]

Preferred stock, voting rights percentage

86%

Preferred Stock, Redemption Price Per Share

$ 0.001

Preferred Stock, Shares Outstanding

3,220,000

Stock Issued During Period, Shares, Conversion of Convertible Securities

10,000

Series C Convertible Preferred Stock [Member] | Maximum [Member]

Class of Stock [Line Items]

Preferred Stock, Shares Authorized

10,000,000

Common Class A [Member]

Class of Stock [Line Items]

Common Stock, Shares Authorized

1,990,000,000

1,990,000,000

Common Stock, Par or Stated Value Per Share

$ 0.0001

$ 0.0001

Common Stock, Shares, Outstanding

347,451,880

376,328,885

Common stock remained shares outstanding

347,451,880

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

Class of Stock [Line Items]

Debt Conversion, Converted Instrument, Shares Issued

8,181,818.19

Loan Processing Fee

$ 2,700

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

Class of Stock [Line Items]

Stock Issued During Period, Shares, Conversion of Convertible Securities

14,854,159

Loan Processing Fee

$ 3,000,000

Stock Issued During Period, Shares, New Issues

693,194

Common Class A [Member] | Maximum [Member]

Class of Stock [Line Items]

Common Stock, Shares Authorized

1,990,000,000

Common Class B [Member]

Class of Stock [Line Items]

Common Stock, Shares Authorized

10,000,000

10,000,000

Common Stock, Par or Stated Value Per Share

$ 0.0001

$ 0.0001

Common Stock, Shares, Outstanding

0

0

Common Class B [Member] | Maximum [Member]

Class of Stock [Line Items]

Common Stock, Shares Authorized

10,000,000

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

Class of Stock [Line Items]

Stock Issued During Period, Shares, Conversion of Convertible Securities

14,854,159

Stock Issued During Period, Shares, Other

33,333,333

Stock Issued During Period, Shares, New Issues

10,145,841

10,145,841

Dividend and Interest Receivable

$ 213,062

SCHEDULE OF WARRANT ACTIVITY (D

SCHEDULE OF WARRANT ACTIVITY (Details) - $ / shares	1 Months Ended	12 Months Ended
	Feb. 28, 2023	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2021
Number of sahres, warrants oustanding			210,333,333
Weighted average exercise price, outstanding			$ 0.18
Weighted Average Remianing Term			4 years 1 month 6 days
Granted	8,444,663		818,181,819
Weighted Average Exercise Price, granted			$ 0.033
Exercised
Weighted average price, exercised
Expired or forfeited			(1,028,515,152)
Weighted Average Exercise Price, expired			$ 0.06
Number of sahres, warrants oustanding				210,333,333
Weighted average exercise price, outstanding				$ 0.18
Independent Sales Force [Member]
Number of sahres, warrants oustanding		2,180,000	2,180,000
Weighted average exercise price, outstanding		$ 0.01	$ 0.02
Weighted Average Remianing Term		2 months 12 days	1 year 2 months 12 days
Granted					4,013,000
Exercised
Expired or forfeited				(1,507,200)	(2,066,600)
Number of sahres, warrants oustanding		2,180,000	2,180,000	2,180,000
Weighted average exercise price, outstanding		$ 0.01	$ 0.01	$ 0.02
Weighted Average Remianing Term		2 months 12 days
Warrant [Member]
Number of sahres, warrants oustanding		23,444,663	19,700,000
Weighted average exercise price, outstanding		$ 0.02	$ 0.03
Weighted Average Remianing Term		3 years	2 years 7 months 6 days
Granted			8,444,663
Exercised
Weighted average price, exercised
Expired or forfeited			(4,700,000)
Number of sahres, warrants oustanding			23,444,663	19,700,000
Weighted average exercise price, outstanding		$ 0.0012	$ 0.02	$ 0.03
Weighted average price, granted			$ 0.0001
Weighted Average Remianing Term			5 years
Weighted Average Remianing Term				2 years 10 months 24 days
Number of shares, unvested			1,875,000
Weighted average exercise price, Unvested				$ 0.01
Weighted Average Remianing Term			1 year 1 month 6 days
Number of warrants vested		21,569,663
Weighted average exercise price, vested		$ 0.02
Weighted Average Remianing Term		3 years 1 month 6 days	3 years 1 month 6 days
Weighted average price, expired or forfeited
Number of warrants vested		21,569,663	21,569,663
Weighted average exercise price, vested		$ 0.02	$ 0.02

SUMMARY OF WARRANT OUTSTANDING

SUMMARY OF WARRANT OUTSTANDING AND EXERCISABLE WARRANTS (Details) - $ / shares	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Number of shares, warrants outstanding	208,333,333
Weighted Average Remianing Term		4 years 1 month 6 days
Weighted average exercise price			$ 0.18
Number of share warrants exercisable	208,333,333
Warrant [Member]
Number of shares, warrants outstanding	208,333,333
Weighted Average Remianing Term	3 years	2 years 7 months 6 days
Weighted average exercise price	$ 0.0012	$ 0.02	$ 0.03
Number of share warrants exercisable	208,333,333
weighted average exercise price	$ 0.0012

STOCK-BASED COMPENSATION (Detai

STOCK-BASED COMPENSATION (Details Narrative) - USD ($)	1 Months Ended				12 Months Ended
	Feb. 28, 2023	Jun. 30, 2022	Jan. 31, 2022	Apr. 30, 2021	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2021	Oct. 30, 2023	Jul. 01, 2023	Jun. 30, 2023
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 0.0001			$ 0.20
Common Stock, Par or Stated Value Per Share					$ 0.0001				$ 0.0001
Fair Value Adjustment of Warrants	$ 109,780
Consulting expenses					$ 3,500,000	$ 800,000
Stock Issued During Period, Shares, New Issues				27,000,000
Debt Instrument, Face Amount											$ 27,000,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Granted	8,444,663					818,181,819
Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Forfeitures and Expirations						1,028,515,152
John Thatch [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Class of Warrant or Right, Outstanding						8,444,663
Class of Warrant or Right, Exercise Price of Warrants or Rights						$ 0.0001
Fair Value Adjustment of Warrants						$ 109,780
Independent Sales Force [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Granted								4,013,000
Fair value								$ 1,500,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Forfeitures and Expirations							1,507,200	2,066,600
Independent Sales Force [Member] | Minimum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights								$ 0.01
Warrant term								1 year
Independent Sales Force [Member] | Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights								$ 0.25
Warrant term								2 years
Warrant [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Granted						8,444,663
Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Forfeitures and Expirations						4,700,000
Consulting Agreement [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Fair Value Adjustment of Warrants			$ 3,500,000
Securities Purchase Agreement [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Common Stock, Par or Stated Value Per Share										$ 0.001
DSS [Member] | Consulting Agreement [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Professional Fees			$ 60,000
Class of Warrant or Right, Outstanding			50,000,000
Class of Warrant or Right, Exercise Price of Warrants or Rights			$ 0.0001
Common Stock, Par or Stated Value Per Share			$ 0.07
Fair Value Adjustment of Warrants			$ 3,500,000
Stock Issued During Period, Shares, New Issues	50,000,000
DSSI [Member] | Securities Purchase Agreement [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights		$ 0.033
Debt Instrument, Face Amount		$ 30,000,000
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right		150,000,000
Conversion of Stock, Shares Converted		818,181,819
DSSI [Member] | Securities Purchase Agreement [Member] | Warrant [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Debt Instrument, Face Amount		$ 27,000,000
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right		818,181,819

SCHEDULE OF SEGMENT INFORMATION

SCHEDULE OF SEGMENT INFORMATION (Details) - USD ($)	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Revenue from External Customer [Line Items]
Total net sales	$ 10,878,242	$ 16,102,136
Total segment gross profit	7,045,265	9,256,670
Selling and marketing expenses	4,104,991	6,989,660
General and administrative expenses	7,839,639	17,081,915
Consolidated operating loss	(4,899,365)	(14,814,905)
Consolidated total assets	6,634,914	17,079,715
Consolidated payments for property and equipment		1,196,406
Consolidated depreciation and amortization	570,595	726,666
Corporate Segment [Member]
Revenue from External Customer [Line Items]
Consolidated total assets	4,707,701	12,118,647
Consolidated payments for property and equipment		1,196,406
Consolidated depreciation and amortization	490,712	624,933
Health And Wellness Products [Member]
Revenue from External Customer [Line Items]
Total net sales	10,671,528	15,990,756
Total segment gross profit	7,013,426	9,192,641
Consolidated payments for property and equipment
Consolidated depreciation and amortization	79,883	101,733
Other [Member]
Revenue from External Customer [Line Items]
Total net sales	206,714	111,380
Total segment gross profit	31,839	64,029
Health And Wellness [Member]
Revenue from External Customer [Line Items]
Consolidated total assets	$ 1,927,213	$ 4,961,068

SCHEDULE OF CONSOLIDATED NET SA

SCHEDULE OF CONSOLIDATED NET SALES (Details) - USD ($)	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Revenues from External Customers and Long-Lived Assets [Line Items]
Total	$ 10,878,242	$ 16,102,136
UNITED STATES
Revenues from External Customers and Long-Lived Assets [Line Items]
Total	10,306,213	14,699,480
CANADA
Revenues from External Customers and Long-Lived Assets [Line Items]
Total	556,639	769,229
KOREA, REPUBLIC OF
Revenues from External Customers and Long-Lived Assets [Line Items]
Total	15,390	441,666
Other [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Total		$ 191,761

SCHEDULE CONSOLIDATED TOTAL ASS

SCHEDULE CONSOLIDATED TOTAL ASSETS (Details) - USD ($)	Mar. 31, 2024	Mar. 31, 2023
Revenues from External Customers and Long-Lived Assets [Line Items]
Total	$ 6,634,914	$ 17,079,715
UNITED STATES
Revenues from External Customers and Long-Lived Assets [Line Items]
Total	6,219,767	15,827,730
KOREA, REPUBLIC OF
Revenues from External Customers and Long-Lived Assets [Line Items]
Total	115,333	1,053,773
Other [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Total	$ 299,814	$ 198,212

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	Jun. 19, 2024	Jun. 18, 2024	Jun. 06, 2024	May 09, 2024	Mar. 18, 2024	Jun. 30, 2023	Jun. 15, 2022
Subsequent Event [Line Items]
Debt Instrument, Face Amount						$ 27,000,000
Convertible Promissory Note [Member]
Subsequent Event [Line Items]
Debt Instrument, Face Amount							$ 30,000,000
HWH International, Inc. [Member] | Convertible Promissory Note [Member]
Subsequent Event [Line Items]
Debt Instrument, Face Amount					$ 250,000
Debt Instrument, Interest Rate, Stated Percentage					6%
Commitment fee					$ 15,000
Debt Conversion, Converted Instrument, Shares Issued					208,333,333
Debt Instrument, Convertible, Conversion Price					$ 0.0012
HWH International, Inc. [Member] | Convertible Promissory Note [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Debt Instrument, Face Amount			$ 250,000	$ 250,000
Debt Instrument, Interest Rate, Stated Percentage			8%	8%
Commitment fee			$ 20,000	$ 20,000
Debt Conversion, Converted Instrument, Shares Issued	125,000,000	2,500,000	2,500,000,000	208,333,333
Debt Instrument, Convertible, Conversion Price	$ 0.002	$ 0.0001	$ 0.0001	$ 0.002