Yotta Acquisition (YOTA) S-44 Jan 232022 Q3 Registration of securities issued in business combination transactionsFinancial data

Company Profile

Cover

Cover	9 Months Ended
Cover	Sep. 30, 2022
Entity Addresses [Line Items]
Document Type	S-4
Amendment Flag	false
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2022
Entity Registrant Name	YOTTA ACQUISITION CORPORATION
Entity Central Index Key	0001907730
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	1185 Avenue of the Americas
Entity Address, Address Line Two	Suite 301
Entity Address, City or Town	New York
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	10036
City Area Code	(212)
Local Phone Number	612 -1400
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Business Contact [Member]
Entity Addresses [Line Items]
Entity Address, Address Line One	1185 Avenue of the Americas
Entity Address, Address Line Two	Suite 301
Entity Address, City or Town	New York
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	10036
City Area Code	(212)
Local Phone Number	612 -1400
Contact Personnel Name	Hui Chen

BALANCE SHEET

BALANCE SHEET	Dec. 31, 2021 USD ($)
Assets
Current asset – cash	$ 196,000
Deferred offering costs	99,600
Total Assets	295,600
Current Liabilities
Accrued offering costs	20,600
Accrued formation cost – related party	1,189
Franchise taxes payable	10,580
Promissory note – related party	250,000
Total Current Liabilities	282,369
Stockholders’ Equity
Common stock, $0.0001 par value; 50,000,000 shares authorized; 2,874,999 shares issued and outstanding	287	[1],[2]
Additional paid-in capital	24,713
Accumulated deficit	(11,769)
Total Stockholders’ Equity	13,231
Total Liabilities and Stockholders’ Equity	$ 295,600

[1]Includes up to 375,000 shares of common stock subject to forfeiture if the over-allotment option is not exercised in full or in part by the underwriters (see Note 5).[2]Shares have been retroactively restated to reflect the surrender of 1,150,000 shares without consideration by the sponsor on March 7, 2022 and a dividend, payable in shares of common stock, of two-thirds of one share of common stock for each share of common stock issued and outstanding on April 5, 2022 (Note 8).

BALANCE SHEET (Parenthetical)

BALANCE SHEET (Parenthetical) - $ / shares	Sep. 30, 2022	Dec. 31, 2021
Statement of Financial Position [Abstract]
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	50,000,000	50,000,000
Common stock, shares issued	3,218,499	2,874,999
Common stock, shares outstanding	3,218,499	2,874,999

STATEMENTS OF OPERATIONS

STATEMENTS OF OPERATIONS	10 Months Ended
STATEMENTS OF OPERATIONS	Dec. 31, 2021 USD ($) $ / shares shares
Income Statement [Abstract]
Formation and operating costs	$ 1,189
Franchise tax	10,580
Net loss	$ (11,769)
Basic and diluted weighted average shares outstanding \| shares	2,499,999	[1],[2]
Basic and diluted net loss per share \| $ / shares	$ 0

[1]Excludes an aggregate of up to 375,000 shares of common stock subject to forfeiture if the over- allotment option is not exercised in full or in part by the underwriters (see Note 5).[2]Shares have been retroactively restated to reflect the surrender of 1,150,000 shares without consideration by the sponsor on March 7, 2022 and a dividend, payable in shares of common stock, of two-thirds of one share of common stock for each share of common stock issued and outstanding on April 5, 2022 (Note 8).

STATEMENTS OF CHANGES IN STOCKH

STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY - USD ($)		Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance – December 31, 2021 at Mar. 31, 2021
Ending balance, shares at Mar. 31, 2021
Balance – March 8, 2021 (Inception) at Mar. 07, 2021
Beginning balance, shares at Mar. 07, 2021
Net loss
Balance – December 31, 2021 at Mar. 31, 2021
Ending balance, shares at Mar. 31, 2021
Balance – March 8, 2021 (Inception) at Mar. 07, 2021
Beginning balance, shares at Mar. 07, 2021
Common stock issued to initial stockholders	[1],[2]	$ 287	24,713		25,000
Common stock issued to initial stockholders, shares	[1],[2]	2,874,999
Net loss				(11,769)	(11,769)
Balance – December 31, 2021 at Dec. 31, 2021		$ 287	24,713	(11,769)	13,231
Ending balance, shares at Dec. 31, 2021		2,874,999
Balance – March 8, 2021 (Inception) at Mar. 31, 2021
Beginning balance, shares at Mar. 31, 2021
Net loss
Balance – December 31, 2021 at Jun. 30, 2021
Ending balance, shares at Jun. 30, 2021
Balance – March 8, 2021 (Inception) at Mar. 31, 2021
Beginning balance, shares at Mar. 31, 2021
Balance – December 31, 2021 at Sep. 30, 2021
Ending balance, shares at Sep. 30, 2021
Balance – March 8, 2021 (Inception) at Mar. 31, 2021
Beginning balance, shares at Mar. 31, 2021
Balance – December 31, 2021 at Mar. 31, 2022		$ 287	24,713	(11,769)	13,231
Ending balance, shares at Mar. 31, 2022		2,874,999
Balance – March 8, 2021 (Inception) at Jun. 30, 2021
Beginning balance, shares at Jun. 30, 2021
Net loss
Balance – December 31, 2021 at Sep. 30, 2021
Ending balance, shares at Sep. 30, 2021
Balance – December 31, 2021 at Dec. 31, 2021		$ 287	24,713	(11,769)	13,231
Ending balance, shares at Dec. 31, 2021		2,874,999
Net loss
Balance – December 31, 2021 at Mar. 31, 2022		$ 287	24,713	(11,769)	13,231
Ending balance, shares at Mar. 31, 2022		2,874,999
Net loss				(20,219)	(20,219)
Balance – December 31, 2021 at Jun. 30, 2022		$ 321		(3,475,888)	(3,475,567)
Ending balance, shares at Jun. 30, 2022		3,218,499
Balance – March 8, 2021 (Inception) at Mar. 31, 2022		$ 287	24,713	(11,769)	13,231
Beginning balance, shares at Mar. 31, 2022		2,874,999
Balance – December 31, 2021 at Sep. 30, 2022		$ 321		(3,747,597)	(3,747,276)
Ending balance, shares at Sep. 30, 2022		3,218,499
Balance – March 8, 2021 (Inception) at Jun. 30, 2022		$ 321		(3,475,888)	(3,475,567)
Beginning balance, shares at Jun. 30, 2022		3,218,499
Net loss				248,109	248,109
Balance – December 31, 2021 at Sep. 30, 2022		$ 321		$ (3,747,597)	$ (3,747,276)
Ending balance, shares at Sep. 30, 2022		3,218,499

[1]Includes up to 375,000 shares of common stock subject to forfeiture if the over-allotment option is not exercised in full or in part by the underwriters (see Note 5).[2]Shares have been retroactively restated to reflect the surrender of 1,150,000 shares without consideration by the sponsor on March 7, 2022 and a dividend, payable in shares of common stock, of two-thirds of one share of common stock for each share of common stock issued and outstanding on April 5, 2022 (Note 8).

STATEMENTS OF CASH FLOWS

STATEMENTS OF CASH FLOWS	10 Months Ended
STATEMENTS OF CASH FLOWS	Dec. 31, 2021 USD ($)
Cash Flows from Operating Activities:
Net loss	$ (11,769)
Adjustments to reconcile net loss to net cash used in operating activities
Accrued formation cost – related party	1,189
Franchise taxes payable	10,580
Net cash used in operating activities
Cash Flows from Financing Activities:
Proceeds from issuance of promissory note to related party	250,000
Proceeds from issuance of insider shares to the initial stockholders	25,000
Payment of offering costs	(79,000)
Net cash provided by financing activities	196,000
Net change in cash	196,000
Cash, March 8, 2021 (inception)
Cash, end of the period	196,000
Supplemental Disclosure of Cash Flow Information:
Deferred offering cost included in accrued offering costs	$ 20,600

CONDENSED BALANCE SHEETS (Unaud

CONDENSED BALANCE SHEETS (Unaudited) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Current Assets
Cash	$ 354,737	$ 196,000
Prepaid expenses	166,984
Deferred offering costs		99,600
Total Current Assets	521,721	295,600
Investments held in Trust Account	115,658,994
Total Assets	116,180,715	295,600
Current Liabilities
Accrued expenses	54,568	21,789
Franchise tax accrual	61,796	10,580
Income taxes payable	127,633
Promissory note – related party		250,000
Total Current Liabilities	243,997	282,369
Deferred underwriting fee payable	4,025,000
Total Liabilities	4,268,997	282,369
Common stock subject to possible redemption, 11,500,000 shares at conversion value of $10.06 per share as of September 30, 2022	115,658,994
Stockholders’ Equity (Deficit)
Common stock, $0.0001 par value; 50,000,000 shares authorized; 3,218,499 and 2,874,999 shares issued and outstanding at September 30, 2022 and December 31, 2021, respectively (excluding 11,500,000 and 0 shares subject to possible redemption, respectively)	321	287	[1],[2]
Additional paid-in capital		24,713
Accumulated deficit	(3,747,597)	(11,769)
Total Stockholders’ Equity	(3,747,276)	13,231
Total Liabilities and Stockholders’ Equity	$ 116,180,715	$ 295,600

[1]Includes up to 375,000 shares of common stock subject to forfeiture if the over-allotment option is not exercised in full or in part by the underwriters (see Note 5).[2]Shares have been retroactively restated to reflect the surrender of 1,150,000 shares without consideration by the sponsor on March 7, 2022 and a dividend, payable in shares of common stock, of two-thirds of one share of common stock for each share of common stock issued and outstanding on April 5, 2022 (Note 8).

CONDENSED BALANCE SHEETS (Una_2

CONDENSED BALANCE SHEETS (Unaudited) (Parenthetical) - $ / shares	Sep. 30, 2022	Dec. 31, 2021
Statement of Financial Position [Abstract]
Common stock subject to possible redemption, shares	11,500,000	0
Common stock subject to possible redemption, price per share	$ 10.06
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	50,000,000	50,000,000
Common stock, shares issued	3,218,499	2,874,999
Common stock, shares outstanding	3,218,499	2,874,999

UNAUDITED CONDENSED STATEMENTS

UNAUDITED CONDENSED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended		7 Months Ended	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2021	Sep. 30, 2022
Income Statement [Abstract]
General and administrative expenses	$ 167,925			$ 303,472
Loss from operations	(167,925)			(303,472)
Other income
Interest earned on investment held in Trust Account	519,818			658,994
Net income before income taxes	351,893			355,522
Income taxes provision	(103,784)			(127,633)
Net loss	$ 248,109			$ 227,889
Basic and diluted weighted average shares outstanding, common stock subject to possible redemption	11,500,000			6,779,412
Basic and diluted net income per share, common stock subject to possible redemption	$ 0.02			$ 0.02
Basic and diluted weighted average shares outstanding, common stock	3,218,499			2,917,843
Basic and diluted net loss per share, common stock	$ 0.02			$ 0.02

UNAUDITED STATEMENTS OF CHANGES

UNAUDITED STATEMENTS OF CHANGES IN STOCKHOLDERS' DEFICIT (Unaudited) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance – December 31, 2021 at Mar. 31, 2021
Ending balance, shares at Mar. 31, 2021
Balance – March 8, 2021 (Inception) at Mar. 07, 2021
Beginning balance, shares at Mar. 07, 2021
Net loss
Balance – December 31, 2021 at Mar. 31, 2021
Ending balance, shares at Mar. 31, 2021
Balance – March 8, 2021 (Inception) at Mar. 07, 2021
Beginning balance, shares at Mar. 07, 2021
Net loss			(11,769)	(11,769)
Balance – December 31, 2021 at Dec. 31, 2021	$ 287	24,713	(11,769)	13,231
Ending balance, shares at Dec. 31, 2021	2,874,999
Balance – March 8, 2021 (Inception) at Mar. 31, 2021
Beginning balance, shares at Mar. 31, 2021
Net loss
Balance – December 31, 2021 at Jun. 30, 2021
Ending balance, shares at Jun. 30, 2021
Balance – March 8, 2021 (Inception) at Mar. 31, 2021
Beginning balance, shares at Mar. 31, 2021
Balance – December 31, 2021 at Sep. 30, 2021
Ending balance, shares at Sep. 30, 2021
Balance – March 8, 2021 (Inception) at Mar. 31, 2021
Beginning balance, shares at Mar. 31, 2021
Balance – December 31, 2021 at Mar. 31, 2022	$ 287	24,713	(11,769)	13,231
Ending balance, shares at Mar. 31, 2022	2,874,999
Balance – March 8, 2021 (Inception) at Jun. 30, 2021
Beginning balance, shares at Jun. 30, 2021
Net loss
Balance – December 31, 2021 at Sep. 30, 2021
Ending balance, shares at Sep. 30, 2021
Balance – March 8, 2021 (Inception) at Dec. 31, 2021	$ 287	24,713	(11,769)	13,231
Beginning balance, shares at Dec. 31, 2021	2,874,999
Net loss
Balance – December 31, 2021 at Mar. 31, 2022	$ 287	24,713	(11,769)	13,231
Ending balance, shares at Mar. 31, 2022	2,874,999
Sale of private placement units	$ 34	3,434,966		3,435,000
Sale of private placement units, shares	343,500
Proceeds allocated to Public Warrants classified as equity		690,000		690,000
Proceeds allocated to Public Rights classified as equity		8,280,000		8,280,000
Offering costs allocated to Public Warrants and Public Rights classified as equity		(527,624)		(527,624)
Remeasurement of common stock to redemption value		(11,902,055)	(3,443,900)	(15,345,955)
Net loss			(20,219)	(20,219)
Balance – December 31, 2021 at Jun. 30, 2022	$ 321		(3,475,888)	(3,475,567)
Ending balance, shares at Jun. 30, 2022	3,218,499
Balance – March 8, 2021 (Inception) at Mar. 31, 2022	$ 287	24,713	(11,769)	13,231
Beginning balance, shares at Mar. 31, 2022	2,874,999
Balance – December 31, 2021 at Sep. 30, 2022	$ 321		(3,747,597)	(3,747,276)
Ending balance, shares at Sep. 30, 2022	3,218,499
Balance – March 8, 2021 (Inception) at Jun. 30, 2022	$ 321		(3,475,888)	(3,475,567)
Beginning balance, shares at Jun. 30, 2022	3,218,499
Remeasurement of common stock to redemption value			(519,818)	(519,818)
Net loss			248,109	248,109
Balance – December 31, 2021 at Sep. 30, 2022	$ 321		$ (3,747,597)	$ (3,747,276)
Ending balance, shares at Sep. 30, 2022	3,218,499

UNAUDITED STATEMENTS OF CASH FL

UNAUDITED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	7 Months Ended	9 Months Ended
UNAUDITED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	Sep. 30, 2021	Sep. 30, 2022
Cash flows from operating activities:
Net income		$ 227,889
Adjustments to reconcile net cash used in operating activities:
Interest earned on investment held in Trust Account		(658,994)
Changes in operating assets and liabilities:
Prepaid expenses		(166,984)
Accounts payable and accrued expenses		32,779
Income tax payable		127,633
Franchise tax payable		51,216
Net cash used in operating activities		(386,461)
Cash Flows from Investing Activities:
Purchase of investment held in Trust Account		(115,000,000)
Net cash used in investing activities		(115,000,000)
Cash Flows from Financing Activities:
Proceeds from promissory note- related party	250,000
Proceeds from sale of public units through public offering		115,000,000
Proceeds from sale of private placement units		3,435,000
Repayment of promissory note to related party		(250,000)
Payment of underwriters’ commissions		(2,300,000)
Payment of deferred offering costs		(339,802)
Net cash provided by financing activities	250,000	115,545,198
Net change in cash	250,000	158,737
Cash, March 8, 2021 (inception)		196,000
Cash, end of the period	250,000	354,737
Supplemental Disclosure of Non-cash Financing Activities
Initial classification of common stock subject to redemption		106,030,000
Deferred underwriting fee		4,025,000
Remeasurement of common stock to redemption value		$ 15,865,772

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Sep. 30, 2022	Mar. 31, 2022	Mar. 31, 2021
Current assets
Cash	$ 354,737
Prepaid expenses	166,984
Total Current Assets	521,721
Other assets
Total Assets	116,180,715
Current liabilities
Other accrued expenses	54,568
Notes payable – related parties
Total Current Liabilities	243,997
Total Liabilities	4,268,997
Stockholders’ deficit
Common stock, $0.0001 par value, 900,000,000 shares authorized, 751,385,454 shares issued and 751,322,954 shares outstanding at September 30, 2022 and 674,831,624 shares issued and 674,644,124 shares outstanding at March 31, 2022, respectively	321
Additional paid in capital
Accumulated deficit	(3,747,597)
Total Stockholders’ Equity	(3,747,276)	$ 13,231
Total Liabilities and Stockholders’ Equity	116,180,715
NATURALSHRIMP INCORPORATED [Member]
Current assets
Cash	561,428	1,734,040	155,795
Accounts receivable	72,121	14,385
Escrow account	3,900,000	1,500,000
Inventory	109,249	69,170
Prepaid expenses	791,232	1,511,546	655,339
Total Current Assets	5,434,030	4,829,141	811,134
Fixed assets, net	14,989,408	14,798,103	12,236,557
Other assets
Construction-in-process	171,218	1,087,101	1,873,219
Patents, net	6,463,500	6,658,500
License Agreement, net	9,682,376	10,222,376
Right of Use asset	244,023	282,753	275,400
Deposits	20,633	20,633	20,633
Total other assets	16,581,750	18,271,363	2,169,252
Total Assets	37,005,188	37,898,607	15,216,943
Current liabilities
Accounts payable	3,176,217	2,802,787	963,289
Accrued interest	1,566,155	500,450	73,350
Accrued interest – related parties	215,316	203,520	187,520
Other accrued expenses	258,781	207,418	602,368
Accrued expenses – related parties	200,000	200,000
Short-term Promissory Note and Lines of credit	19,817	20,044	573,621
Bank loan			8,725
PPP loan			103,200
Convertible debenture			483,637
Note payable	5,057,389	96,000	96,000
Notes payable – related parties	745,412	495,412	1,151,162
Dividends payable	454,284	296,630	182,639
Derivative liability	30,028,000	13,101,000
Warrant liability	2,047,000	3,923,000
Total Current Liabilities	43,768,371	21,846,261	4,425,511
Bank loans, less current maturities			206,127
Convertible debenture, less unamortized debt discount of $9,680,000	6,709,080	2,629,079
Notes payable			5,000,000
Note payable, less current maturities	71,604	119,604	215,604
Lease Liability	250,148	286,253	275,400
Total Liabilities	50,799,203	24,881,197	10,122,642
Stockholders’ deficit
Series A Convertible Preferred stock, $0.0001 par value, 5,000,000 shares authorized, 5,000,000 shares issued and outstanding at September 30, 2022 and March 31, 2021	500	500
Common stock, $0.0001 par value, 900,000,000 shares authorized, 751,385,454 shares issued and 751,322,954 shares outstanding at September 30, 2022 and 674,831,624 shares issued and 674,644,124 shares outstanding at March 31, 2022, respectively	75,170	67,500	56,075
Additional paid in capital	118,061,820	96,701,607	56,649,491
Stock payable	662,767	20,132,650	136,000
Subscription receivable	(56,250)
Accumulated deficit	(177,927,198)	(150,036,023)	(53,683,268)
Total Stockholders’ Equity	(59,183,191)	(33,133,766)	3,158,798
Non-controlling interest in NAS			(87,830)
Total stockholders’ deficit		(33,133,766)	3,070,968
Total Liabilities and Stockholders’ Equity	37,005,188	37,898,607	15,216,943
NATURALSHRIMP INCORPORATED [Member] \| Series D Redeemable Convertible Preferred Stock [Member]
Current liabilities
Redeemable Convertible Preferred stock			2,023,333
NATURALSHRIMP INCORPORATED [Member] \| Series E Redeemable Convertible Preferred Stock [Member]
Current liabilities
Redeemable Convertible Preferred stock	1,777,176	2,539,176
NATURALSHRIMP INCORPORATED [Member] \| Series F Redeemable Convertible Preferred Stock [Member]
Current liabilities
Redeemable Convertible Preferred stock	$ 43,612,000	43,612,000
NATURALSHRIMP INCORPORATED [Member] \| Series A Preferred Stock [Member]
Stockholders’ deficit
Series A Convertible Preferred stock, $0.0001 par value, 5,000,000 shares authorized, 5,000,000 shares issued and outstanding at September 30, 2022 and March 31, 2021		$ 500	$ 500

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)	Sep. 30, 2022	Mar. 31, 2022	Mar. 31, 2021
Redeemable convertible preferred stock, par value	$ 10.06
Redeemable convertible preferred stock, shares authorized	11,500,000
Common stock, par value	$ 0.0001
Common stock, shares authorized	50,000,000
Common stock, shares issued	3,218,499
Common stock, shares outstanding	3,218,499
NATURALSHRIMP INCORPORATED [Member]
Unamortized debt discount	$ 9,680,000	$ 13,940,000
Convertible preferred stock, par value		$ 0.0001
Convertible preferred stock, shares authorized		200,000,000
Preferred Stock, Value, Issued	$ 500	$ 500
Common stock, par value	$ 0.0001	$ 0.0001	$ 0.0001
Common stock, shares authorized	900,000,000	900,000,000	900,000,000
Common stock, shares issued	751,385,454	674,831,624	560,745,180
Common stock, shares outstanding	751,322,954	674,644,124	379,742,524
NATURALSHRIMP INCORPORATED [Member] \| Series D Redeemable Convertible Preferred stock [Member]
Redeemable convertible preferred stock, par value		$ 0.0001	$ 0.0001
Redeemable convertible preferred stock, shares authorized		20,000	20,000
Redeemable convertible preferred stock, shares issued		0	6,050
Redeemable convertible preferred stock, shares outstanding		0	6,050
NATURALSHRIMP INCORPORATED [Member] \| Series D Redeemable Convertible Preferred Stock [Member]
Redeemable Convertible Preferred stock			$ 2,023,333
NATURALSHRIMP INCORPORATED [Member] \| Series E Convertible Preferred Stock [Member]
Redeemable convertible preferred stock, par value	$ 0.0001	$ 0.0001	$ 0.0001
Redeemable convertible preferred stock, shares authorized	20,000	20,000	20,000
Redeemable convertible preferred stock, shares issued	1,670	2,840	0
Redeemable convertible preferred stock, shares outstanding	1,670	2,840	0
NATURALSHRIMP INCORPORATED [Member] \| Series E Redeemable Convertible Preferred Stock [Member]
Redeemable Convertible Preferred stock	$ 1,777,176	$ 2,539,176
NATURALSHRIMP INCORPORATED [Member] \| Series F Redeemable Convertible Preferred Stock [Member]
Redeemable convertible preferred stock, par value	$ 0.0001	$ 0.0001	$ 0.0001
Redeemable convertible preferred stock, shares authorized	750,000	750,000	750,000
Redeemable convertible preferred stock, shares issued	750,000	750,000	0
Redeemable convertible preferred stock, shares outstanding	750,000	750,000	0
Redeemable Convertible Preferred stock	$ 43,612,000	$ 43,612,000
NATURALSHRIMP INCORPORATED [Member] \| Series A Preferred Stock [Member]
Convertible preferred stock, par value		$ 0.0001	$ 0.0001
Convertible preferred stock, shares authorized	5,000,000	5,000,000	5,000,000
Convertible preferred stock, shares issued		5,000,000	5,000,000
Convertible preferred stock, shares outstanding	5,000,000	5,000,000	5,000,000
Preferred Stock, Value, Issued		$ 500	$ 500
NATURALSHRIMP INCORPORATED [Member] \| Series B Preferred Stock [Member]
Convertible preferred stock, par value		$ 0.0001	$ 0.0001
Convertible preferred stock, shares authorized	5,000	5,000	5,000
Convertible preferred stock, shares issued		0	607
Convertible preferred stock, shares outstanding	0	0	607
Preferred Stock, Value, Issued
NATURALSHRIMP INCORPORATED [Member] \| Series A Convertible Preferred Stock [Member]
Convertible preferred stock, par value	$ 0.0001	$ 0.0001
Convertible preferred stock, shares authorized	5,000,000	5,000,000
Convertible preferred stock, shares issued	5,000,000	5,000,000
Convertible preferred stock, shares outstanding	5,000,000	5,000,000

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	Mar. 31, 2022	Mar. 31, 2021
NATURALSHRIMP INCORPORATED [Member]
Sales	$ 33,765
Operating expenses:
General and administrative	49,956,514	2,472,238
Research and development	407,874	79,550
Facility operations	1,922,049	403,029
Depreciation	1,307,038	346,437
Amortization	881,500
Total operating expenses	54,474,975	3,301,254
Loss from operations	(54,441,210)	(3,301,254)
Other income (expense):
Interest expense	(726,243)	(144,204)
Amortization of debt discount	(2,616,364)	(47,273)
Financing costs	(1,904,074)	(64,452)
Change in fair value of derivative liability	(116,000)	(29,000)
Change in fair value of warrant liability	1,987,000
Forgiveness of PPP loan	103,200
Gain on Vero Blue debt settlement	815,943
Legal Settlement	(29,400,000)
Total other income (expense)	(31,856,538)	(284,929)
Net income before income taxes	(86,297,748)	(3,586,183)
Provision for income taxes
Net loss	(86,297,748)	(3,586,183)
Less net loss attributable to non-controlling interest		(5,729)
Net loss	(86,297,748)	(3,580,454)
Amoritzation of beneficial conversion feature on Preferred shares	(3,349,198)	(1,720,833)
Accretion on Series D Preferred shares	(337,834)	(302,500)
Redemption and exchange of Series D Preferred shares	(5,792,947)
Dividends	(575,029)	(317,083)
Net loss available for common stockholders	$ (96,352,755)	$ (5,920,870)
EARNINGS PER SHARE (Basic and diluted)	$ (0.16)	$ (0.01)
WEIGHTED AVERAGE SHARES OUTSTANDING (Basic and diluted)	619,123,768	501,477,593

CONSOLIDATED STATEMENTS OF STOC

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' DEFICIT - NATURALSHRIMP INCORPORATED [Member] - USD ($)	Preferred Stock Series A [Member]	Preferred Stock Series B [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Stock Payable [Member]	Retained Earnings [Member]	Noncontrolling Interest [Member]	Total [Member]
Beginning balance, value at Mar. 31, 2020	$ 500		$ 37,975	$ 43,533,242		$ (46,427,396)	$ (82,101)	$ (2,937,780)
Beginning balance, shares at Mar. 31, 2020	5,000,000	2,250	379,742,524
Issuance of common stock upon conversion			$ 3,974	547,047				551,021
Issuance of common stock upon conversion, shares			39,735,626
Reclass of derivative liability upon conversion or redemption of related convertible debentures				205,000				205,000
Purchase of Series B Preferred shares				3,250,000				3,250,000
Purchase of Series B Preferred shares, shares		3,250
Beneficial conversion feature related to the Series B Preferred Shares				1,335,000		(1,335,000)
Dividends payable on Series B PS						(317,085)		(317,085)
Series B PS Dividends in kind issued				134,442				134,442
Series B PS Dividends in kind issued, shares		115
Conversion of Series B PS to common stock			$ 11,351	(11,351)
Conversion of Series B PS to common stock, shares		(5,008)	113,517,030
Common stock issued in Vista Warrant settlement			$ 1,750	608,250				610,000
Common stock issued in Vista Warrant settlement, shares			17,500,000
Reclass of warrant liability upon the cancellation of warrants under Vista Warrant settlement				90,000				90,000
Common stock issued to consultants			$ 425	744,825				745,250
Common stock issued to consultants, shares			4,250,000
Beneficial conversion feature related to the Series D Preferred Shares				6,050,000				6,050,000
Amortization of beneficial conversion feature related to Series D Preferred Shares						(1,720,833)		(1,720,833)
Accretion on Series D Preferred shares						(302,500)		(302,500)
Commitment shares issued with Series D Preferred Shares			$ 600	(600)
Commitment shares issued with Series D Preferred Shares, shares			6,000,000
Common stock to be issued as finder’s fees related to asset acquisition					136,000			136,000
Beneficial conversion feature related to convertible debenture				163,636				163,636
Net loss						(3,580,454)	(5,729)	(3,586,183)
Ending balance, value at Mar. 31, 2021	$ 500		$ 56,075	56,649,491	136,000	(53,683,268)	(87,830)	3,070,968
Ending balance, shares at Mar. 31, 2021	5,000,000	607	560,745,180
Ending balance, value at Mar. 31, 2021	$ 500		$ 56,075	56,649,491	136,000	(53,683,268)	(87,830)	3,070,968
Ending balance, shares at Mar. 31, 2021	5,000,000	607	560,745,180
Issuance of common stock upon conversion			$ 133	421,353				421,486
Issuance of common stock upon conversion, shares			1,329,246
Conversion of Series B PS to common stock			$ 314	(314)
Conversion of Series B PS to common stock, shares		(262)	3,144,000
Net loss						(2,562,743)		(2,562,743)
Conversion of Series D PS to common stock			$ 43	(43)
Stock Issued During Period, Shares, Conversion of Units			428,572
Exchange of Series D PS to Series E PS						(3,258,189)		(3,258,189)
Sale of common shares and warrants for cash, less offering costs and commitment shares			$ 3,577	17,273,546				17,277,123
Sale of common shares and warrants for cash, less offering costs and commitment shares, shares			35,772,729
Exercise of warrants related to the sale of common shares			$ 110	10,890				11,000
Exercise of warrants related to the sale of common shares, shares			1,100,000
Beneficial conversion feature related to the Series E Preferred Shares				3,269,505				3,269,505
Amortization of beneficial conversion feature related to Series E Preferred Shares						(817,376)		(817,376)
Redemption of Series D Preferred shares						(2,534,758)		(2,534,758)
Common shares to be issued for the acquisition of the non-controlling interest subsidiary’s remaining equity				(3,087,830)	2,000,000		87,830	(1,000,000)
Common shares to be issued for Patent acquisition					5,000,000			5,000,000
Common stock vested to consultants			$ 13	48,738	24,900			73,651
Common stock vested to consultants, shares			125,000
Ending balance, value at Jun. 30, 2021	$ 500		$ 60,265	74,585,336	7,160,900	(62,856,334)		18,950,668
Ending balance, shares at Jun. 30, 2021	5,000,000	345	602,644,727
Beginning balance, value at Mar. 31, 2021	$ 500		$ 56,075	56,649,491	136,000	(53,683,268)	(87,830)	3,070,968
Beginning balance, shares at Mar. 31, 2021	5,000,000	607	560,745,180
Ending balance, value at Sep. 30, 2021	$ 500		$ 60,683	74,609,294	11,948,176	(67,408,142)		19,210,511
Ending balance, shares at Sep. 30, 2021	5,000,000	345	606,821,513
Beginning balance, value at Mar. 31, 2021	$ 500		$ 56,075	56,649,491	136,000	(53,683,268)	(87,830)	3,070,968
Beginning balance, shares at Mar. 31, 2021	5,000,000	607	560,745,180
Issuance of common stock upon conversion			$ 133	421,353				421,486
Issuance of common stock upon conversion, shares			1,329,246
Series B PS Dividends in kind issued				278,400				278,400
Series B PS Dividends in kind issued, shares		232
Conversion of Series B PS to common stock			$ 1,007	(1,007)
Conversion of Series B PS to common stock, shares		(839)	10,068,000
Common stock issued to consultants			$ 48	158,285				158,333
Common stock issued to consultants, shares			476,946
Net loss						(86,297,748)		(86,297,748)
Conversion of Series D PS to common stock			$ 43	(43)
Stock Issued During Period, Shares, Conversion of Units			428,572
Exchange of Series D PS to Series E PS						(3,258,189)		(3,258,189)
Sale of common shares and warrants for cash, less offering costs and commitment shares			$ 3,577	17,273,546				17,277,123
Sale of common shares and warrants for cash, less offering costs and commitment shares, shares			35,772,729
Exercise of warrants related to the sale of common shares			$ 110	10,890				11,000
Exercise of warrants related to the sale of common shares, shares			1,100,000
Beneficial conversion feature related to the Series E Preferred Shares				3,439,219				3,439,219
Amortization of beneficial conversion feature related to Series E Preferred Shares						(3,349,198)		(3,349,198)
Redemption of Series D Preferred shares						(2,534,758)		(2,534,758)
Common shares to be issued for the acquisition of the non-controlling interest subsidiary’s remaining equity				(3,087,830)	2,000,000		87,830	(1,000,000)
Common shares to be issued for Patent acquisition					5,000,000			5,000,000
Common stock vested to consultants			$ 47	221,424				221,472
Common stock vested to consultants, shares			412,500
Common stock issued to employees			$ 18	82,954	24,600			107,572
Common stock issued to employees, shares			275,000
Common shares to be issued for Technical Rights Agreement					4,762,376			4,762,376
Revision of dividends payable on Series B Preferred Shares (See Note 2)						(182,639)		(182,639)
Conversion of Series E PS to common stock			$ 822	2,879,179				2,880,001
Conversion of Series E PS to common stock, shares			8,228,572
Dividends payable on Preferred Shares						(392,390)		(392,390)
Accretion of Series E Preferred Shares						(337,834)		(337,834)
Common shares issued for Technical Rights Agreement			$ 1,287	4,761,089	(4,762,376)
Common shares issued for Technical Rights Agreement, shares			12,871,287
Common shares issued for acquisition of non-controlling interest and Patent acquisition			$ 1,386	6,998,614	(7,000,000)
Common shares issued for acquisition of non-controlling interest and Patent acquisition, shares			13,861,386
Reclassification of warrants to liability				(2,935,000)				(2,935,000)
Common stock to be issued for legal settlement to NSH shareholders					29,388,000			29,388,000
Common stock issued for legal settlement to NSH shareholders			$ 2,889	9,413,060	(9,415,950)
Common stock issued for legal settlement to NSH shareholders, shares			28,494,706
Common stock issued for financing expense			$ 58	137,982				138,040
Common stock issued for financing expense, shares			580,000
Ending balance, value at Mar. 31, 2022	$ 500		$ 67,500	96,701,607	20,132,650	(150,036,023)		(33,133,766)
Ending balance, shares at Mar. 31, 2022	5,000,000		674,644,124
Beginning balance, value at Jun. 30, 2021	$ 500		$ 60,265	74,585,336	7,160,900	(62,856,334)		18,950,668
Beginning balance, shares at Jun. 30, 2021	5,000,000	345	602,644,727
Net loss						(2,849,635)		(2,849,635)
Amortization of beneficial conversion feature related to Series E Preferred Shares						(1,341,948)		(1,341,948)
Common stock vested to consultants			$ 6	24,369	24,900			49,275
Common stock vested to consultants, shares			62,500
Revision of dividends payable on Series B Preferred Shares (See Note 2)						(182,639)		(182,639)
Dividends payable on Preferred Shares						(177,586)		(177,586)
Ending balance, value at Sep. 30, 2021	$ 500		$ 60,683	74,609,294	11,948,176	(67,408,142)		19,210,511
Ending balance, shares at Sep. 30, 2021	5,000,000	345	606,821,513
Ending balance, value at Mar. 31, 2022	$ 500		$ 67,500	96,701,607	20,132,650	(150,036,023)		(33,133,766)
Ending balance, shares at Mar. 31, 2022	5,000,000		674,644,124
Net loss						(2,200,176)		(2,200,176)
Beneficial conversion feature related to the Series E Preferred Shares				99,000		(99,000)
Amortization of beneficial conversion feature related to Series E Preferred Shares						(42,500)		(42,500)
Common stock vested to consultants			$ 6	24,369				24,375
Common stock vested to consultants, shares
Dividends payable on Preferred Shares						(102,227)		(102,227)
Accretion of Series E Preferred Shares						(278,500)		(278,500)
Common stock issued for legal settlement to NSH shareholders			$ 6,112	19,311,486	(19,317,598)
Common stock issued for legal settlement to NSH shareholders, shares			61,154,136
Ending balance, value at Jun. 30, 2022	$ 500		$ 74,097	117,032,233	815,052	(152,758,426)		(34,892,794)
Ending balance, shares at Jun. 30, 2022	5,000,000		740,585,500
Beginning balance, value at Mar. 31, 2022	$ 500		$ 67,500	96,701,607	20,132,650	(150,036,023)		(33,133,766)
Beginning balance, shares at Mar. 31, 2022	5,000,000		674,644,124
Ending balance, value at Sep. 30, 2022			$ 75,170	118,061,820	662,767	(177,927,198)		(59,183,191)
Ending balance, shares at Sep. 30, 2022			751,322,954
Beginning balance, value at Jun. 30, 2022	$ 500		$ 74,097	117,032,233	815,052	(152,758,426)		(34,892,794)
Beginning balance, shares at Jun. 30, 2022	5,000,000		740,585,500
Net loss						(24,528,345)		(24,528,345)
Amortization of beneficial conversion feature related to Series E Preferred Shares						(42,500)		(42,500)
Common stock vested to consultants			$ 6	24,369				24,375
Common stock vested to consultants, shares			62,500
Dividends payable on Preferred Shares						(55,427)		(55,427)
Accretion of Series E Preferred Shares						(278,500)		(278,500)
Common stock issued for legal settlement to NSH shareholders			$ 40	127,646	(127,686)
Common stock issued for legal settlement to NSH shareholders, shares			404,067
Ending balance, value at Sep. 30, 2022			$ 75,170	$ 118,061,820	$ 662,767	$ (177,927,198)		$ (59,183,191)
Ending balance, shares at Sep. 30, 2022			751,322,954

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	Mar. 31, 2022	Mar. 31, 2021
NATURALSHRIMP INCORPORATED [Member]
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss attributable to NaturalShrimp Inc.	$ (86,297,748)	$ (3,580,454)
Adjustments to reconcile net loss to net cash used in operating activities
Depreciation expense	1,307,038	346,437
Amortization expense	881,500
Amortization of debt discount	2,616,364	47,273
Change in fair value of derivative liability	116,000	29,000
Change in fair value of warrant liability	(1,987,000)
Financing costs	1,890,072
Default penalty		41,112
Net loss attributable to non-controlling interest		(5,729)
Forgiveness of PPP loan	(103,200)
Gain on Vero Blue debt settlement	(815,943)
Legal settlement	29,388,000
Shares issued for services	44,099,376	745,250
Changes in operating assets and liabilities:
Accounts receivable	(14,385)
Inventory	(69,170)
Prepaid expenses and other current assets	(1,506,207)	(526,646)
Accounts payable	(2,657,052)	325,264
Other accrued expenses	(79,007)	117,957
Accrued expenses – related parties	200,000
Accrued interest	440,118	39,063
Accrued interest – related parties	16,000	44,096
Net cash used in operating activities	(12,575,244)	(2,377,377)
CASH FLOWS FROM INVESTING ACTIVITIES
Cash paid for machinery and equipment	(1,452,652)	(1,739,186)
Cash paid for asset acquisition with VeroBlue Farms, Inc.		(5,000,000)
Cash received from Insurance settlement		917,210
Cash paid for patent acquisition with F & T	(2,000,000)
Cash paid for acquisition of shares of NCI	(1,000,000)
Cash paid for License Agreement	(2,350,000)
Cash paid for construction in process	(1,629,813)	(1,715,654)
Net cash used in investing activities	(8,432,465)	(7,537,630)
CASH FLOWS FROM FINANCING ACTIVITIES
Payments on bank loan	(214,852)	(19,889)
Payments of notes payable	(4,596,000)
Payments on notes payable, related party	(655,750)	(72,000)
Repayment line of credit short-term	(553,577)
Proceeds from PPP loan		103,200
Proceeds from issuance of common shares under equity agreeement	17,277,123
Proceeds from sale of Series B Convertible Preferred stock		3,250,000
Proceeds from convertible debentures	8,905,000	600,000
Escrow account in relation to the proceeds from convertible debenture	5,000,000
Payments on convertible debentures	(421,486)
Proceeds from sale of Series E PS	1,348,000
Proceeds from sale of Series D PS		6,050,000
Redemption of Series D PS	(3,513,504)
Shares issued upon exercise of warrants	11,000
Cash received in relation to Vista warrant settlement		50,000
Net cash provided by financing activities	22,585,954	9,961,311
NET CHANGE IN CASH	1,578,245	46,304
Cash, March 8, 2021 (inception)	155,795	109,491
Cash, end of the period	1,734,040	155,795
INTEREST PAID	1,153,343	100,108
Supplemental Disclosure of Non-Cash Investing and Financing Activities:
Shares issued upon conversion of convertible debentures	421,486	551,021
Shares issued upon conversion of Preferred stock	2,880,000
Cancellation of Right of Use asset and Lease liability	275,400
Right of Use asset and Lease liability	332,566
Dividends in kind issued	278,400	134,442
Shares issued as consideration for Patent acquisition	5,000,000
Shares issued as consideration for acquisition of remaining NCI	$ 2,000,000
Shares issued as consideration for Rights Agreement	4,762,376
Shares issued/to be issued, for legal settlement	$ 29,388,000
Shares issued on Vista Warrant settlement		610,000
Note payable, related party, issued in place of Settlement Agreement		$ 383,604
Notes payable, issued as consideration in VeroBlue Farms, Inc. asset acquisition		5,000,000
Shares payable, to be issued as finders fee in VeroBlue Farms, Inc. asset acquisition		$ 136,000

CONDENSED Consolidated STATEMEN

CONDENSED Consolidated STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Mar. 31, 2022	Mar. 31, 2021
Operating expenses:
General and administrative	$ 167,925
Loss from operations	(167,925)
Other income (expense):
Net income before income taxes	351,893
Provision for income taxes	103,784
Net loss	248,109
NATURALSHRIMP INCORPORATED [Member]
Sales	51,725		$ 88,061		$ 33,765
Operating expenses:
General and administrative	540,716	591,468	962,853	1,002,078
Rent	55,633	16,870	82,255	20,955
Salaries and Wages	540,773	1,023,206	984,076	1,655,527
Stock Compensation
Professional services	312,470	378,853	746,440	976,099	50,000	50,000
General and administrative	1,449,592	2,010,397	2,775,624	3,654,659	49,956,514	2,472,238
Research and development	4,000	196,872	176,643	196,872	407,874	79,550
Facility operations	488,427	172,431	1,020,163	411,756	1,922,049	403,029
Depreciation	408,232	257,772	933,461	612,275	881,500
Amortization	367,500	146,500	735,000	146,500
Total operating expenses	2,717,751	2,783,972	5,640,891	5,022,062	54,474,975	3,301,254
Loss from operations	(2,666,026)	(2,783,972)	(5,552,830)	(5,022,062)	(54,441,210)	(3,301,254)
Other income (expense):
Interest expense	(579,291)	(65,663)	(1,081,663)	(147,199)
Interest expense – related parties	(3,522)		(3,522)
Amortization of debt discount	(2,136,389)		(4,176,389)	(236,364)	(2,616,364)	(47,273)
Financing costs				(109,953)
Change in fair value of derivative liability	(18,241,000)		(16,927,000)		(116,000)	(29,000)
Change in fair value of warrant liability	(39,000)		1,876,000		1,987,000
Forgiveness of PPP loan				103,200	103,200
Loss due to fire	(863,117)		(863,117)
Total other income (expense)	(21,862,319)	(65,663)	(21,175,691)	(390,316)	(31,856,538)	(284,929)
Net income before income taxes	(24,528,345)	(2,849,635)	(26,728,521)	(5,412,378)	(86,297,748)	(3,586,183)
Provision for income taxes
Net loss	(24,528,345)	(2,849,635)	(26,728,521)	(5,412,378)	(86,297,748)	(3,586,183)
Amortization of beneficial conversion feature on Preferred shares	(42,500)	(1,341,948)	(184,000)	(817,376)	(3,349,198)	(1,720,833)
Accretion on Preferred shares	(278,500)		(557,000)		(337,834)	(302,500)
Redemption and exchange of Series D Preferred shares				(5,792,947)	(5,792,947)
Dividends	(55,427)	(360,225)	(157,654)	(360,225)	(575,029)	(317,083)
Net loss available for common stockholders	$ (24,904,772)	$ (4,551,808)	$ (27,627,175)	$ (12,382,926)	$ (96,352,755)	$ (5,920,870)
EARNINGS PER SHARE (Basic and diluted)	$ (0.03)	$ 0	$ (0.04)	$ (0.02)	$ (0.16)	$ (0.01)
WEIGHTED AVERAGE SHARES OUTSTANDING (Basic and diluted)	731,616,343	603,775,024	675,370,057	594,359,747	619,123,768	501,477,593

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN SHAREHOLDERS' (DEFICIT) (Unaudited) - NATURALSHRIMP INCORPORATED [Member] - USD ($)	Preferred Stock Series A [Member]	Preferred Stock Series B [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Stock Payable [Member]	Subscription Receivable [Member]	Retained Earnings [Member]	Noncontrolling Interest [Member]	Total [Member]
Beginning balance, value at Mar. 31, 2020	$ 500		$ 37,975	$ 43,533,242			$ (46,427,396)	$ (82,101)	$ (2,937,780)
Beginning balance, shares at Mar. 31, 2020	5,000,000	2,250	379,742,524
Issuance of common stock upon conversion			$ 3,974	547,047					551,021
Issuance of common stock upon conversion, shares			39,735,626
Conversion of Series B PS to common stock			$ 11,351	(11,351)
Conversion of Series B PS to common stock, shares		(5,008)	113,517,030
Net loss							(3,580,454)	(5,729)	(3,586,183)
Ending balance, value at Mar. 31, 2021	$ 500		$ 56,075	56,649,491	136,000		(53,683,268)	(87,830)	3,070,968
Ending balance, shares at Mar. 31, 2021	5,000,000	607	560,745,180
Ending balance, value at Mar. 31, 2021	$ 500		$ 56,075	56,649,491	136,000		(53,683,268)	(87,830)	3,070,968
Ending balance, shares at Mar. 31, 2021	5,000,000	607	560,745,180
Issuance of common stock upon conversion			$ 133	421,353					421,486
Issuance of common stock upon conversion, shares			1,329,246
Conversion of Series B PS to common stock			$ 314	(314)
Conversion of Series B PS to common stock, shares		(262)	3,144,000
Conversion of Series D PS to common stock			$ 43	(43)
Conversion of Series D PS to common stock, shares			428,572
Exchange of Series D PS to Series E PS							(3,258,189)		(3,258,189)
Sale of common shares and warrants for cash, less offering costs and commitment shares			$ 3,577	17,273,546					17,277,123
Sale of common shares and warrants for cash, less offering costs and commitment shares, shares			35,772,729
Exercise of warrants related to the sale of common shares			$ 110	10,890					11,000
Exercise of warrants related to the sale of common shares, shares			1,100,000
Beneficial conversion feature related to the Series E Preferred Shares				3,269,505					3,269,505
Amortization of beneficial conversion feature related to Series E Preferred Shares							(817,376)		(817,376)
Redemption of Series D Preferred shares							(2,534,758)		(2,534,758)
Common shares to be issued for the acquisition of the non-controlling interest subsidiary’s remaining equity				(3,087,830)	2,000,000			87,830	(1,000,000)
Common shares to be issued for Patent acquisition					5,000,000				5,000,000
Common stock vested to consultants			$ 13	48,738	24,900				73,651
Common stock vested to consultants, shares			125,000
Net loss							(2,562,743)		(2,562,743)
Ending balance, value at Jun. 30, 2021	$ 500		$ 60,265	74,585,336	7,160,900		(62,856,334)		18,950,668
Ending balance, shares at Jun. 30, 2021	5,000,000	345	602,644,727
Beginning balance, value at Mar. 31, 2021	$ 500		$ 56,075	56,649,491	136,000		(53,683,268)	(87,830)	3,070,968
Beginning balance, shares at Mar. 31, 2021	5,000,000	607	560,745,180
Ending balance, value at Sep. 30, 2021	$ 500		$ 60,683	74,609,294	11,948,176		(67,408,142)		19,210,511
Ending balance, shares at Sep. 30, 2021	5,000,000	345	606,821,513
Beginning balance, value at Mar. 31, 2021	$ 500		$ 56,075	56,649,491	136,000		(53,683,268)	(87,830)	3,070,968
Beginning balance, shares at Mar. 31, 2021	5,000,000	607	560,745,180
Issuance of common stock upon conversion			$ 133	421,353					421,486
Issuance of common stock upon conversion, shares			1,329,246
Conversion of Series B PS to common stock			$ 1,007	(1,007)
Conversion of Series B PS to common stock, shares		(839)	10,068,000
Conversion of Series D PS to common stock			$ 43	(43)
Conversion of Series D PS to common stock, shares			428,572
Exchange of Series D PS to Series E PS							(3,258,189)		(3,258,189)
Sale of common shares and warrants for cash, less offering costs and commitment shares			$ 3,577	17,273,546					17,277,123
Sale of common shares and warrants for cash, less offering costs and commitment shares, shares			35,772,729
Exercise of warrants related to the sale of common shares			$ 110	10,890					11,000
Exercise of warrants related to the sale of common shares, shares			1,100,000
Common stock issued for legal settlement to NSH shareholders			$ 2,889	9,413,060	(9,415,950)
Common stock issued for legal settlement to NSH shareholders, shares			28,494,706
Beneficial conversion feature related to the Series E Preferred Shares				3,439,219					3,439,219
Amortization of beneficial conversion feature related to Series E Preferred Shares							(3,349,198)		(3,349,198)
Revision of dividends payable on Series B Preferred Shares (See Note 2)							(182,639)		(182,639)
Redemption of Series D Preferred shares							(2,534,758)		(2,534,758)
Common shares to be issued for the acquisition of the non-controlling interest subsidiary’s remaining equity				(3,087,830)	2,000,000			87,830	(1,000,000)
Common shares to be issued for Patent acquisition					5,000,000				5,000,000
Accretion of Series E Preferred Shares							(337,834)		(337,834)
Dividends payable on Preferred Shares							(392,390)		(392,390)
Common stock vested to consultants			$ 47	221,424					221,472
Common stock vested to consultants, shares			412,500
Net loss							(86,297,748)		(86,297,748)
Ending balance, value at Mar. 31, 2022	$ 500		$ 67,500	96,701,607	20,132,650		(150,036,023)		(33,133,766)
Ending balance, shares at Mar. 31, 2022	5,000,000		674,644,124
Beginning balance, value at Jun. 30, 2021	$ 500		$ 60,265	74,585,336	7,160,900		(62,856,334)		18,950,668
Beginning balance, shares at Jun. 30, 2021	5,000,000	345	602,644,727
Conversion of Series E PS to common stock			$ 411	(411)
Conversion of Series E PS to common stock, shares			4,114,286
Amortization of beneficial conversion feature related to Series E Preferred Shares							(1,341,948)		(1,341,948)
Revision of dividends payable on Series B Preferred Shares (See Note 2)							(182,639)		(182,639)
Dividends payable on Preferred Shares							(177,586)		(177,586)
Common shares to be issued for Technical and Equipment Rights Agreement					4,762,376				4,762,376
Common stock vested to consultants			$ 6	24,369	24,900				49,275
Common stock vested to consultants, shares			62,500
Net loss							(2,849,635)		(2,849,635)
Ending balance, value at Sep. 30, 2021	$ 500		$ 60,683	74,609,294	11,948,176		(67,408,142)		19,210,511
Ending balance, shares at Sep. 30, 2021	5,000,000	345	606,821,513
Ending balance, value at Mar. 31, 2022	$ 500		$ 67,500	96,701,607	20,132,650		(150,036,023)		(33,133,766)
Ending balance, shares at Mar. 31, 2022	5,000,000		674,644,124
Common stock issued for legal settlement to NSH shareholders			$ 6,112	19,311,486	(19,317,598)
Common stock issued for legal settlement to NSH shareholders, shares			61,154,136
Conversion of Series E PS to common stock			$ 454	839,546					840,000
Conversion of Series E PS to common stock, shares			4,537,240
Beneficial conversion feature related to the Series E Preferred Shares				99,000			(99,000)
Amortization of beneficial conversion feature related to Series E Preferred Shares							(42,500)		(42,500)
Accretion of Series E Preferred Shares							(278,500)		(278,500)
Dividends payable on Preferred Shares							(102,227)		(102,227)
Common stock issued in business agreement			$ 25	56,225		(56,250)
Common stock issued in business agreement ,shares			250,000
Common stock vested to consultants			$ 6	24,369					24,375
Common stock vested to consultants, shares
Net loss							(2,200,176)		(2,200,176)
Ending balance, value at Jun. 30, 2022	$ 500		$ 74,097	117,032,233	815,052	(56,250)	(152,758,426)		(34,892,794)
Ending balance, shares at Jun. 30, 2022	5,000,000		740,585,500
Beginning balance, value at Mar. 31, 2022	$ 500		$ 67,500	96,701,607	20,132,650		(150,036,023)		(33,133,766)
Beginning balance, shares at Mar. 31, 2022	5,000,000		674,644,124
Ending balance, value at Sep. 30, 2022			$ 75,170	118,061,820	662,767	(56,250)	(177,927,198)		(59,183,191)
Ending balance, shares at Sep. 30, 2022			751,322,954
Beginning balance, value at Jun. 30, 2022	$ 500		$ 74,097	117,032,233	815,052	(56,250)	(152,758,426)		(34,892,794)
Beginning balance, shares at Jun. 30, 2022	5,000,000		740,585,500
Common stock issued for legal settlement to NSH shareholders			$ 40	127,646	(127,686)
Common stock issued for legal settlement to NSH shareholders, shares			404,067
Conversion of Series E Preferred Shares to common stock			$ 992	827,008			(108,000)		720,000
Conversion of Series E Preferred Shares to common stock, shares			9,920,887
Increase of 10% in Series E Preferred Shares to one holder based on certain rights							(156,000)		(156,000)
Amortization of beneficial conversion feature related to Series E Preferred Shares							(42,500)		(42,500)
Accretion of Series E Preferred Shares							(278,500)		(278,500)
Dividends payable on Preferred Shares							(55,427)		(55,427)
Common stock issued in business agreement			$ 25	25,975					26,000
Common stock issued in business agreement ,shares			250,000
Common stock issued from shares payable			$ 10	24,590	(24,600)
Common stock issued from shares payable, shares			100,000
Common stock vested to consultants			$ 6	24,369					24,375
Common stock vested to consultants, shares			62,500
Net loss							(24,528,345)		(24,528,345)
Ending balance, value at Sep. 30, 2022			$ 75,170	$ 118,061,820	$ 662,767	$ (56,250)	$ (177,927,198)		$ (59,183,191)
Ending balance, shares at Sep. 30, 2022			751,322,954

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	6 Months Ended		7 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2021	Sep. 30, 2022	Mar. 31, 2022	Mar. 31, 2021
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss				$ 227,889
Changes in operating assets and liabilities:
Net cash used in operating activities				(386,461)
CASH FLOWS FROM INVESTING ACTIVITIES
Net cash used in investing activities				(115,000,000)
CASH FLOWS FROM FINANCING ACTIVITIES
Payments of notes payable				(250,000)
Proceeds from promissory note			250,000
Net cash provided by financing activities			250,000	115,545,198
Cash, March 8, 2021 (inception)				196,000
Cash, end of the period	$ 354,737	$ 250,000	250,000	354,737
NATURALSHRIMP INCORPORATED [Member]
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	(26,728,521)	(5,412,378)			$ (86,297,748)	$ (3,580,454)
Adjustments to reconcile net loss to net cash used in operating activities
Amortization	933,461	612,275			881,500
Amortization expense	735,000
Amortization of debt discount	4,176,389	236,364			2,616,364	47,273
Change in fair value of derivative liability	16,927,000
Change in fair value of warrant liability	(1,876,000)				(1,987,000)
Financing costs		109,953
Forgiveness of PPP loan		(103,200)			(103,200)
Shares issued for services	74,750	122,926			44,099,376	745,250
Changes in operating assets and liabilities:
Accounts receivable	(57,736)				(14,385)
Inventory	(40,079)				(69,170)
Prepaid expenses and other current assets	720,314	(281,729)
Accounts payable	376,056	(138,766)			(2,657,052)	325,264
Other accrued expenses	51,363	(58,396)			(79,007)	117,957
Accrued expenses – related parties		600,000			200,000
Accrued interest	1,065,705	13,018			440,118	39,063
Accrued interest – related parties	11,796				16,000	44,096
Net cash used in operating activities	(3,630,503)	(4,299,933)			(12,575,244)	(2,377,377)
CASH FLOWS FROM INVESTING ACTIVITIES
Cash paid for machinery and equipment	(208,883)	(645,705)			(1,452,652)	(1,739,186)
Cash paid for patent acquisition with F & T		(2,000,000)			(2,000,000)
Cash paid for acquisition of shares of NCI		(1,000,000)			(1,000,000)
Cash paid for License Agreement		(2,350,000)			(2,350,000)
Cash paid for construction in process		(1,297,819)			(1,629,813)	(1,715,654)
Net cash used in investing activities	(208,883)	(7,293,524)			(8,432,465)	(7,537,630)
CASH FLOWS FROM FINANCING ACTIVITIES
Payments on bank loan		(4,114)			(214,852)	(19,889)
Payments of notes payable	(48,000)	(48,000)			(4,596,000)
Payments on notes payable, related party		(655,750)
Repayment of short-term promissory note and lines of credit	(227)	(553,577)
Borrowing on Notes payable related party
Notes receivable
Lines of credit
Proceeds from issuance of common shares under equity agreeement		17,277,123
Proceeds from promissory note	4,865,000
Proceeds from promissory note, related parties	250,000
Proceeds from convertible debentures, receipt from escrow	1,500,000				8,905,000	600,000
Escrow account in relation to the proceeds from promissory notes	(3,900,000)
Payments on convertible debentures		(421,486)			(421,486)
Proceeds from sale of Series E PS					1,348,000
Proceeds from sale of Series D PS						6,050,000
Redemption of Series D PS		(3,513,504)			(3,513,504)
Shares issued upon exercise of warrants		11,000
Net cash provided by financing activities	2,666,773	12,091,692			22,585,954	9,961,311
NET CHANGE IN CASH	(1,172,613)	498,236			1,578,245	46,304
Cash, March 8, 2021 (inception)	1,734,040	155,795			155,795	109,491
Cash, end of the period	561,428	654,031	$ 654,031	$ 561,428	1,734,040	155,795
INTEREST PAID	4,162	147,199			1,153,343	100,108
Supplemental Disclosure of Non-Cash Investing and Financing Activities:
Construction in process transferred to fixed assets	915,883
Shares issued upon conversion of convertible debentures		421,486			421,486	551,021
Shares issued upon conversion of Preferred stock	1,560,000				2,880,000
Cancellation of Right of Use asset and Lease liability		275,400			275,400
Shares issued as consideration for Patent acquisition		5,000,000			5,000,000
Shares issued as consideration for acquisition of remaining NCI		$ 2,000,000			$ 2,000,000

Description of Organization and

Description of Organization and Business Operations	9 Months Ended	10 Months Ended
Description of Organization and Business Operations	Sep. 30, 2022	Dec. 31, 2021
Accounting Policies [Abstract]
Description of Organization and Business Operations	Note 1 — Description of Organization and Business Operations Organization and General Yotta Acquisition Corporation (the “Company”) is a newly organized blank check company incorporated as a Delaware corporation on March 8, 2021. The Company was formed for the purpose of effecting a merger, share exchange, asset acquisition, share purchase, reorganization or similar business combination with one or more businesses or entities (“Business Combination”). The Company intends to focus on target businesses in and around the high technology, blockchain and other general business industries globally. As of September 30, 2022, the Company had not commenced any operations. All activities through September 30, 2022 are related to the Company’s formation and the initial public offering (“IPO” as described below in Note 3) and, subsequent to the IPO, identifying a target company for a Business Combination. The Company will not generate any operating revenues until after the completion of a Business Combination, at the earliest. The Company will generate non-operating income in the form of interest income from the proceeds derived from the IPO. The Company has selected December 31 as its fiscal year end. The Company’s sponsor is Yotta Investments LLC (the “Sponsor”), a Delaware limited liability company. The registration statement for the Company’s IPO became effective on April 19, 2022. On April 22, 2022, the Company consummated the IPO of 10,000,000 10.00 100,000,000 313,500 10.00 3,135,000 The Company granted the underwriters a 45-day option to purchase up to 1,500,000 1,500,000 10.00 15,000,000 30,000 10.00 300,000 Transaction costs amounted to $ 6,764,402 2,300,000 4,025,000 439,402 Upon the closing of the IPO and the private placement on April 22, 2022, and the exercise of the over-allotment option and the sale of the additional Private Units on April 27, 2022, a total of $ 115,000,000 Pursuant to Nasdaq listing rules, the Company’s initial Business Combination must occur with one or more target businesses having an aggregate fair market value equal to at least 80 50 The Company will provide its holders of the outstanding Public Shares (the “Public Stockholders”) with the opportunity to redeem all or a portion of their Public Shares upon the completion of a Business Combination either (i) in connection with a stockholder meeting called to approve the Business Combination or (ii) by means of a tender offer. The decision as to whether the Company will seek stockholder approval of a Business Combination or conduct a tender offer will be made by the Company, solely in its discretion. The Public Stockholders will be entitled to redeem their Public Shares for a pro rata portion of the amount then in the Trust Account (initially anticipated to be $ 10.00 The Company will proceed with a Business Combination if the Company has net tangible assets of at least $ 5,000,001 If the Company seeks stockholder approval of a Business Combination and it does not conduct redemptions pursuant to the tender offer rules, the Amended and Restated Certificate of Incorporation provides that a public stockholder, together with any affiliate of such stockholder or any other person with whom such stockholder is acting in concert or as a “group” (as defined under Section 13 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”)), will be restricted from redeeming its shares with respect to more than an aggregate of 20% or more of the Public Shares, without the prior consent of the Company. The Initial Stockholders and underwriters have agreed (a) to waive their redemption rights with respect to the Insider Shares, Private Shares, and Public Shares held by them in connection with the completion of a Business Combination and (b) not to propose, or vote in favor of, an amendment to the Amended and Restated Certificate of Incorporation that would affect the substance or timing of the Company’s obligation to redeem 100% of its Public Shares if the Company does not complete a Business Combination, unless the Company provides the public stockholders with the opportunity to redeem their Public Shares in conjunction with any such amendment. The Company will have until 9 months (or up to 15 months if the time to complete a business combination is extended as described herein) from the closing of the IPO to consummate a Business Combination. In addition, if the Company anticipates that it may not be able to consummate initial business combination within 9 months, the Company’s insiders or their affiliates may, but are not obligated to, extend the period of time to consummate a business combination two times by an additional three months each time (for a total of 18 months to complete a business combination) (the “Combination Period”). In order to extend the time available for the Company to consummate a Business Combination, the Sponsor or its affiliate or designees must deposit into the Trust Account $ 1,000,000 0.10 2,000,000 If the Company is unable to complete a Business Combination within the Combination Period, the Company will (i) cease all operations except for the purpose of winding up, (ii) as promptly as reasonably possible but not more than ten business days thereafter, redeem the Public Shares, at a per-share price, payable in cash, equal to the aggregate amount then on deposit in the Trust Account including interest (which interest shall be net of taxes payable, and less certain amount of interest to pay dissolution expenses) divided by the number of then outstanding Public Shares, which redemption will completely extinguish public stockholders’ rights as stockholders (including the right to receive further liquidating distributions, if any), subject to applicable law, and (iii) as promptly as reasonably possible following such redemption, subject to the approval of the Company’s remaining stockholders and the Company’s board of directors, dissolve and liquidate, subject in each case to the Company’s obligations under Delaware law to provide for claims of creditors and the requirements of other applicable law. The Sponsor and the other Initial Stockholders have agreed to waive their liquidation rights with respect to the Insider Shares, and Private Shares if the Company fails to complete a Business Combination within the Combination Period. However, if the Sponsor or the other Initial Stockholders acquires Public Shares in or after the IPO, such Public Shares will be entitled to liquidating distributions from the Trust Account if the Company fails to complete a Business Combination within the Combination Period. The underwriters have agreed to waive their rights to their deferred underwriting commission (see Note 6) held in the Trust Account in the event the Company does not complete a Business Combination within in the Combination Period and, in such event, such amounts will be included with the other funds held in the Trust Account that will be available to fund the redemption of the Public Shares. In the event of such distribution, it is possible that the per share value of the assets remaining available for distribution will be less than $10.00. In order to protect the amounts held in the Trust Account, the Sponsor has agreed to be liable to the Company if and to the extent any claims by a vendor for services rendered or products sold to the Company, or a prospective target business with which the Company has discussed entering into a transaction agreement, reduce the amount of funds in the Trust Account to below $10.00 per Public Share, except as to any claims by a third party who executed a valid and enforceable agreement with the Company waiving any right, title, interest or claim of any kind they may have in or to any monies held in the Trust Account and except as to any claims under the Company’s indemnity of the underwriters of IPO against certain liabilities, including liabilities under the Securities Act of 1933, as amended (the “Securities Act”). Moreover, in the event that an executed waiver is deemed to be unenforceable against a third party, the Sponsor will not be responsible to the extent of any liability for such third party claims. Business Combination On October 24, 2022, the Company, NaturalShrimp Incorporated, a Nevada corporation (the “NaturalShrimp”), the Company, and Yotta Merger Sub, Inc., a Nevada corporation (“Merger Sub”) and wholly-owned subsidiary of the Company, entered into a Merger Agreement (the “Agreement”), pursuant to which Merger Sub will merge with and into the NaturalShrimp (the “Merger”) with the NaturalShrimp as the surviving corporation of the Merger and becoming a wholly-owned subsidiary of the Company. In connection with the Merger, the Company will change its name to “NaturalShrimp, Incorporated” or such other name designated by NaturalShrimp by notice to the Company. The Board of Directors of the Company has unanimously (i) approved and declared advisable the Agreement, the Merger and the other transactions contemplated thereby and (ii) resolved to recommend approval of the Agreement and related matters by the stockholders of the Company. At the closing of the Merger, the Company will issue 17.5 million shares of common stock to the former security holders of NaturalShrimp. In addition, the stockholders of Natural Shrimp are entitled to receive an additional 5.0 million common shares (current valuation of $50.0 million) based on achieving certain revenue targets for 2024 and 5 million common shares (current valuation of $50 million) based on achieving certain revenue targets for 2025. In the event the Company or NaturalShrimp validly terminates the Agreement because of a default by the other, a breakup fee of $3.0 million will be due to the terminating party. The proposed business combination is expected to close in the first quarter of 2023, subject to the satisfaction of customary closing conditions, including the effectiveness of the registration statement on Form S-4 that the Company is required to file with the SEC, required Nasdaq approval, and the approval of the proposed transaction and the Agreement by a majority of the stockholders of the Company and NaturalShrimp. Going Concern Consideration As of September 30, 2022, the Company had cash of $ 354,737 467,153 The Company has 9 months from the closing of the IPO to consummate a Business Combination. It is uncertain that we will be able to consummate a Business Combination by this time. If a Business Combination is not consummated by this date, there will be a mandatory liquidation and subsequent dissolution. The Company expects to continue to incur significant professional costs to remain as a publicly traded company and to incur significant transaction costs in pursuit of the consummation of a Business Combination. In connection with the Company’s assessment of going concern considerations in accordance with Financial Accounting Standard Board’s Accounting Standards Update (“ASU”) 2014-15, “Disclosures of Uncertainties about an Entity’s Ability to Continue as a Going Concern,” management has determined that these conditions raise substantial doubt about the Company’s ability to continue as a going concern. The management’s plan in addressing this uncertainty is through the Working Capital Loans, as defined below (see Note 5). In addition, if the Company is unable to complete a Business Combination within the Combination Period (by January 27, 2023), the Company’s board of directors would proceed to commence a voluntary liquidation and thereby a formal dissolution of the Company. There is no assurance that the Company’s plans to consummate a Business Combination will be successful within the Combination Period. As a result, management has determined that such additional condition also raise substantial doubt about the Company’s ability to continue as a going concern. The financial statement does not include any adjustments that might result from the outcome of this uncertainty. Risks and Uncertainties Management is currently evaluating the impact of the COVID-19 pandemic on the industry and has concluded that while it is reasonably possible that the virus could have a negative effect on the Company’s future financial position, results of its operations and/or search for a target company, there has not been a significant impact as of the date of these financial statements. The financial statements do not include any adjustments that might result from the future outcome of this uncertainty. Additionally, as a result of the military action commenced in February 2022 by the Russian Federation and Belarus in the country of Ukraine and related economic sanctions, the Company’s ability to consummate a Business Combination, or the operations of a target business with which the Company ultimately consummates a Business Combination, may be materially and adversely affected. In addition, the Company’s ability to consummate a transaction may be dependent on the ability to raise equity and debt financing which may be impacted by these events, including as a result of increased market volatility, or decreased market liquidity in third-party financing being unavailable on terms acceptable to the Company or at all. The impact of this action and related sanctions on the world economy and the specific impact on the Company’s financial position, results of operations and/or ability to consummate a Business Combination are not yet determinable. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. Inflation Reduction Act of 2022 On August 16, 2022, the Inflation Reduction Act of 2022 (the “IR Act”) was signed into federal law. The IR Act provides for, among other things, a new U.S. federal 1% excise tax on certain repurchases (including redemptions) of stock by publicly traded domestic (i.e., U.S.) corporations and certain domestic subsidiaries of publicly traded foreign corporations. The excise tax is imposed on the repurchasing corporation itself, not its shareholders from which shares are repurchased. The amount of the excise tax is generally 1% of the fair market value of the shares repurchased at the time of the repurchase. However, for purposes of calculating the excise tax, repurchasing corporations are permitted to net the fair market value of certain new stock issuances against the fair market value of stock repurchases during the same taxable year. In addition, certain exceptions apply to the excise tax. The U.S. Department of the Treasury (the “Treasury”) has been given authority to provide regulations and other guidance to carry out and prevent the abuse or avoidance of the excise tax. The IR Act applies only to repurchases that occur after December 31, 2022. Any redemption or other repurchase that occurs after December 31, 2022, in connection with a Business Combination, extension vote or otherwise, may be subject to the excise tax. Whether and to what extent the Company would be subject to the excise tax in connection with a Business Combination, extension vote or otherwise would depend on a number of factors, including (i) the fair market value of the redemptions and repurchases in connection with the Business Combination, extension or otherwise, (ii) the structure of a Business Combination, (iii) the nature and amount of any “PIPE” or other equity issuances in connection with a Business Combination (or otherwise issued not in connection with a Business Combination but issued within the same taxable year of a Business Combination) and (iv) the content of regulations and other guidance from the Treasury. In addition, because the excise tax would be payable by the Company and not by the redeeming holder, the mechanics of any required payment of the excise tax have not been determined. The foregoing could cause a reduction in the cash available on hand to complete a Business Combination and in the Company’s ability to complete a Business Combination. At this time, it has been determined that none of the IR Act tax provisions have an impact to the Company’s fiscal 2022 tax provision. The Company will continue to monitor for updates to the Company’s business along with guidance issued with respect to the IR Act to determine whether any adjustments are needed to the Company’s tax provision in future periods.	Note 1 — Description of Organization and Business Operations Yotta Acquisition Corporation (the “Company”) is a newly organized blank check company incorporated as a Delaware corporation on March 8, 2021. The Company was formed for the purpose of effecting a merger, share exchange, asset acquisition, share purchase, reorganization or similar business combination with one or more businesses or entities (“Business Combination”). The Company intend to focus on target businesses in and around the high technology, blockchain and other general business industries globally. As of December 31, 2021, the Company had not commenced any operations. All activities through December 31, 2021 are related to the Company’s formation and the proposed initial public offering (“Proposed Public Offering”), which are described below. The Company will not generate any operating revenues until after the completion of a Business Combination, at the earliest. The Company will generate non-operating income in the form of interest income from the proceeds derived from the Proposed Public Offering. The Company has selected December 31 as its fiscal year end. The Company’s sponsor is Yotta Investments LLC (the “Sponsor”), a Delaware limited liability company. The Company’s ability to commence operations is contingent upon obtaining adequate financial resources through a Proposed Public Offering of 10,000,000 10.00 11,500,000 313,500 343,500 10.00 The Company’s management has broad discretion with respect to the specific application of the net proceeds of the Proposed Public Offering and the sale of the Private Units, although substantially all of the net proceeds are intended to be applied generally toward consummating a Business Combination. There is no assurance that the Company will be able to complete a Business Combination successfully. The Company must complete a Business Combination having an aggregate fair market value of at least 80 50 The Company will provide its holders of the outstanding Public Shares (the “Public Stockholders”) with the opportunity to redeem all or a portion of their Public Shares upon the completion of a Business Combination either (i) in connection with a stockholder meeting called to approve the Business Combination or (ii) by means of a tender offer. The decision as to whether the Company will seek stockholder approval of a Business Combination or conduct a tender offer will be made by the Company, solely in its discretion. The Public Stockholders will be entitled to redeem their Public Shares for a pro rata portion of the amount then in the Trust Account (initially anticipated to be $10.00 per Public Share, plus any pro rata interest earned on the funds held in the Trust Account and not previously released to the Company to pay its franchise and income tax obligations). The Public Shares subject to redemption will be recorded at a redemption value and classified as temporary equity upon the completion of the Proposed Offering in accordance with the Accounting Standards Codification (“ASC”) Topic 480 “Distinguishing Liabilities from Equity.” The Company will proceed with a Business Combination if the Company has net tangible assets of at least $ 5,000,001 If the Company seeks stockholder approval of a Business Combination and it does not conduct redemptions pursuant to the tender offer rules, the Amended and Restated Certificate of Incorporation provides that a public stockholder, together with any affiliate of such stockholder or any other person with whom such stockholder is acting in concert or as a “group” (as defined under Section 13 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”)), will be restricted from redeeming its shares with respect to more than an aggregate of 20% or more of the Public Shares, without the prior consent of the Company. The Initial Stockholders and underwriters have agreed (a) to waive their redemption rights with respect to the Insider Shares, Private Shares, and Public Shares held by them in connection with the completion of a Business Combination and (b) not to propose, or vote in favor of, an amendment to the Amended and Restated Certificate of Incorporation that would affect the substance or timing of the Company’s obligation to redeem 100% of its Public Shares if the Company does not complete a Business Combination, unless the Company provides the public stockholders with the opportunity to redeem their Public Shares in conjunction with any such amendment. The Company will have until 9 months (or up to 15 months if the time to complete a business combination is extended as described herein) from the closing of the Proposed Public Offering to consummate a Business Combination. In addition, if the Company anticipates that it may not be able to consummate initial business combination within 9 months, the Company’s insiders or their affiliates may, but are not obligated to, extend the period of time to consummate a business combination two times by an additional three months each time (for a total of 18 months to complete a business combination) (the “Combination Period”). In order to extend the time available for the Company to consummate a Business Combination, the Sponsor or its affiliate or designees must deposit into the Trust Account $ 1,000,000 0.10 2,000,000 If the Company is unable to complete a Business Combination within the Combination Period, the Company will (i) cease all operations except for the purpose of winding up, (ii) as promptly as reasonably possible but not more than ten business days thereafter, redeem the Public Shares, at a per-share price, payable in cash, equal to the aggregate amount then on deposit in the Trust Account including interest (which interest shall be net of taxes payable, and less certain amount of interest to pay dissolution expenses) divided by the number of then outstanding Public Shares, which redemption will completely extinguish public stockholders’ rights as stockholders (including the right to receive further liquidating distributions, if any), subject to applicable law, and (iii) as promptly as reasonably possible following such redemption, subject to the approval of the Company’s remaining stockholders and the Company’s board of directors, dissolve and liquidate, subject in each case to the Company’s obligations under Delaware law to provide for claims of creditors and the requirements of other applicable law. The Sponsor and the other Initial Stockholders have agreed to waive their liquidation rights with respect to the Insider Shares, and Private Shares if the Company fails to complete a Business Combination within the Combination Period. However, if the Sponsor or the other Initial Stockholders acquires Public Shares in or after the Proposed Public Offering, such Public Shares will be entitled to liquidating distributions from the Trust Account if the Company fails to complete a Business Combination within the Combination Period. The underwriters have agreed to waive their rights to their deferred underwriting commission (see Note 6) held in the Trust Account in the event the Company does not complete a Business Combination within in the Combination Period and, in such event, such amounts will be included with the other funds held in the Trust Account that will be available to fund the redemption of the Public Shares. In the event of such distribution, it is possible that the per share value of the assets remaining available for distribution will be less than $10.00. In order to protect the amounts held in the Trust Account, the Sponsor has agreed to be liable to the Company if and to the extent any claims by a vendor for services rendered or products sold to the Company, or a prospective target business with which the Company has discussed entering into a transaction agreement, reduce the amount of funds in the Trust Account to below $10.00 per Public Share, except as to any claims by a third party who executed a valid and enforceable agreement with the Company waiving any right, title, interest or claim of any kind they may have in or to any monies held in the Trust Account and except as to any claims under the Company’s indemnity of the underwriters of Proposed Public Offering against certain liabilities, including liabilities under the Securities Act of 1933, as amended (the “Securities Act”). Moreover, in the event that an executed waiver is deemed to be unenforceable against a third party, the Sponsor will not be responsible to the extent of any liability for such third party claims. Going Concern Consideration At December 31, 2021, the Company had $ 196,000 86,369 500,000

Significant Accounting Policies

Significant Accounting Policies	9 Months Ended	10 Months Ended
Significant Accounting Policies	Sep. 30, 2022	Dec. 31, 2021
Accounting Policies [Abstract]
Significant Accounting Policies	Note 2 — Significant Accounting Policies Basis of Presentation The accompanying unaudited condensed financial statements of the Company are presented in U.S. dollars and have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim financial information and Article 10 of Regulation S-X. Accordingly, certain disclosures included in the annual financial statements have been condensed or omitted from these financial statements as they are not required for interim financial statements under GAAP and the rules of the SEC. In the opinion of management, the unaudited condensed financial statements reflect all adjustments, which include only normal recurring adjustments necessary for the fair statement of the balances and results for the periods presented. They should be read in conjunction with the Company’s Current Report on Form 8-K, as filed with the SEC on June 1, 2022. The interim results for the three months and nine months ended September 30, 2022, and for the three months ended September 30, 2021 and for the period from March 8, 2021 (inception) through September 30, 2021 are not necessarily indicative of the results that may be expected through December 31, 2022 or for any future periods. Emerging Growth Company The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act, as modified by the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the independent registered public accounting firm attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and stockholder approval of any golden parachute payments not previously approved. Further, Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s financial statements with another public company that is neither an emerging growth company nor an emerging growth company that has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used. Use of Estimates In preparing these financial statements in conformity with U.S. GAAP, the Company’s management makes estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported expenses during the reporting period. Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future confirming events. Accordingly, the actual results could differ significantly from those estimates. Cash and Cash Equivalents The Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents. The Company had $ 354,737 196,000 none Deferred Offering Costs The Company complies with the requirements of FASB ASC Topic 340-10-S99-1, “Other Assets and Deferred Costs — SEC Materials” (“ASC 340-10-S99”) and SEC Staff Accounting Bulletin Topic 5A, “Expenses of Offering”. Deferred offering costs of $ 6,764,402 Stock Compensation Expense The Company accounts for stock-based compensation expense in accordance with ASC 718, “Compensation — Stock Compensation” (“ASC 718”). Under ASC 718, stock-based compensation associated with equity-classified awards is measured at fair value upon the grant date and recognized over the requisite service period. To the extent a stock-based award is subject to a performance condition, the amount of expense recorded in a given period, if any, reflects an assessment of the probability of achieving such performance condition, with compensation recognized once the event is deemed probable to occur. The fair value of equity awards has been estimated using a market approach. Forfeitures are recognized as incurred. The Company’s Insider Shares were granted to certain independent directors subject to a performance condition, namely the occurrence of a Business Combination. This performance condition is considered in determining the grant date fair value of these instruments using Monte Carlo simulation. Compensation expense related to the Insider Shares is recognized only when the performance condition is probable of occurrence, or more specifically when a Business Combination is consummated. Therefore, no and nine months ended September 30, 2022 and the three months ended September 30, 2021 and for the period from March 8, 2021 (inception) through September 30, 2021. The estimated fair value of the 16,666 123,900 7.38 Income Taxes The Company accounts for income taxes under ASC 740, “Income Taxes.” ASC 740, Income Taxes, requires the recognition of deferred tax assets and liabilities for both the expected impact of differences between the unaudited condensed financial statements and tax basis of assets and liabilities and for the expected future tax benefit to be derived from tax loss and tax credit carry forwards. ASC 740 additionally requires a valuation allowance to be established when it is more likely than not that all or a portion of deferred tax assets will not be realized. The Company’s effective tax rate was 29.49 0.00 35.90 0.00 21 ASC 740 also clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements and prescribes a recognition threshold and measurement process for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more-likely-than-not to be sustained upon examination by taxing authorities. ASC 740 also provides guidance on derecognition, classification, interest and penalties, accounting in interim period, disclosure and transition. While ASC 740 identifies usage of an effective annual tax rate for purposes of an interim provision, it does allow for estimating individual elements in the current period if they are significant, unusual or infrequent. Computing the effective tax rate for the Company is complicated due to the potential impact of the timing of any Business Combination expenses and the actual interest income that will be recognized during the year. The Company has taken a position as to the calculation of income tax expense in a current period based on ASC 740-270-25-3 which states, “If an entity is unable to estimate a part of its ordinary income (or loss) or the related tax (benefit) but is otherwise able to make a reasonable estimate, the tax (or benefit) applicable to the item that cannot be estimated shall be reported in the interim period in which the item is reported.” The Company believes its calculation to be a reliable estimate and allows it to properly take into account the usual elements that can impact its annualized book income and its impact on the effective tax rate. As such, the Company is computing its taxable income (loss) and associated income tax provision based on actual results through September 30, 2022. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. There were no no The Company has identified the United States as its only “major” tax jurisdiction. The Company is subject to income taxation by major taxing authorities since inception. These examinations may include questioning the timing and amount of deductions, the nexus of income among various tax jurisdictions and compliance with federal and state tax laws. The Company’s management does not expect that the total amount of unrecognized tax benefits will materially change over the next twelve months. Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist of a cash account in a financial institution, which, at times, may exceed the Federal Depository Insurance Coverage of $ 250,000 Fair Value of Financial Instruments The fair value of the Company’s assets and liabilities, which qualify as financial instruments under ASC 825, “Financial Instruments,” approximates the carrying amounts represented in the accompanying balance sheet, primarily due to their short-term nature. Net Income (Loss) Per Share The Company complies with accounting and disclosure requirements of FASB ASC 260, Earnings Per Share. The Company’s unaudited condensed statements of operations for subsequent periods will include a presentation of income (loss) per redeemable share and income (loss) per non-redeemable share following the two-class method of income per share. Net income (loss) per share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period, excluding shares of common stock subject to forfeiture by the Initial Stockholders. At September 30, 2022, the Company did not have any dilutive securities and other contracts that could, potentially, be exercised or converted into shares of common stock and then share in the earnings of the Company. As a result, diluted loss per share is the same as basic loss per share for the period presented. Net loss per common share is computed by dividing net income (loss) by the weighted-average number of shares of common stock outstanding during the period. As the Public Shares are considered to be redeemable at fair value, and a redemption at fair value does not amount to a distribution different than other stockholders, redeemable and non-redeemable common stock are presented as one class of stock in calculating net income (loss) per share. The Company has not considered the effect of the warrants sold in the IPO and private placement to purchase an aggregate of 11,843,500 The Net loss per share presented in the unaudited condensed statement of operations is based on the following: Basic and diluted net loss per share Three months ended Redeemable Non-redeemable Basic and diluted net income per share: Numerators: Allocation of net income $ 193,855 $ 54,254 Denominators: Weighted-average shares outstanding 11,500,000 3,218,499 Basic and diluted net income per share $ 0.02 $ 0.02 Nine months ended Redeemable Non-redeemable Basic and diluted net income per share: Numerators: Allocation of net income $ 159,319 $ 68,570 Denominators: Weighted-average shares outstanding 6,779,412 2,917,843 Basic and diluted net income per share $ 0.02 $ 0.02 Warrants The Company accounts for warrants as either equity-classified or liability-classified instruments based on an assessment of the warrant’s specific terms and applicable authoritative guidance in Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 480, Distinguishing Liabilities from Equity (“ASC 480”) and ASC 815, Derivatives and Hedging (“ASC 815”). The assessment considers whether the warrants are freestanding financial instruments pursuant to ASC 480, meet the definition of a liability pursuant to ASC 480, and whether the warrants meet all of the requirements for equity classification under ASC 815, including whether the warrants are indexed to the Company’s own common shares and whether the warrant holders could potentially require “net cash settlement” in a circumstance outside of the Company’s control, among other conditions for equity classification. This assessment, which requires the use of professional judgment, is conducted at the time of warrant issuance and as of each subsequent quarterly period end date while the warrants are outstanding. For issued or modified warrants that meet all of the criteria for equity classification, the warrants are required to be recorded as a component of additional paid-in capital at the time of issuance. For issued or modified warrants that do not meet all the criteria for equity classification, the warrants are required to be recorded at their initial fair value on the date of issuance, and each balance sheet date thereafter. Changes in the estimated fair value of the warrants are recognized as a non-cash gain or loss on the statements of operations. As discussed in Note 7, the Company determined that upon further review of the proposed form of warrant agreement, management concluded that the Public Warrants and Private Warrants to be issued pursuant to the warrant agreement qualify for equity accounting treatment. Common Stock Subject to Possible Redemption The Company accounts for its common stock subject to possible redemption in accordance with the guidance in ASC Topic 480 “Distinguishing Liabilities from Equity.” Common stock subject to mandatory redemption (if any) are classified as a liability instrument and are measured at fair value. Conditionally redeemable common stock (including common stock that feature redemption rights that is either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) is classified as temporary equity. At all other times, common stock is classified as stockholders’ equity. The Company’s common stock features certain redemption rights that are considered to be outside of the Company’s control and subject to occurrence of uncertain future events. If it is probable that the equity instrument will become redeemable, we have the option to either (i) accrete changes in the redemption value over the period from the date of issuance (or from the date that it becomes probable that the instrument will become redeemable, if later) to the earliest redemption date of the instrument or (ii) recognize changes in the redemption value immediately as they occur and adjust the carrying amount of the instrument to equal the redemption value at the end of each reporting period. The Company has elected to recognize the changes immediately. The accretion or remeasurement will be treated as a deemed dividend (i.e., a reduction to retained earnings, or in absence of retained earnings, additional paid-in capital). Investments Held in Trust Account Upon the closing of the IPO and the private placement on April 22, 2022, and the exercise of the over-allotment option and the sale of the additional Private Units on April 27, 2022, an amount of $ 115,000,000 The Company’s investments held in the Trust Account are classified as trading securities. Trading securities are presented on the balance sheet at fair value at the end of each reporting period. Gains and losses resulting from the change in fair value of these securities is included in income from investments held in Trust Account in the accompanying unaudited condensed statement of operations. The estimated fair values of investments held in the Trust Account are determined using available market information. Recent Accounting Pronouncements In August 2020, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2020-06, Debt — Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging — Contracts in Entity’s Own Equity (Subtopic 815-40) (“ASU 2020-06”) to simplify accounting for certain financial instruments. ASU 2020-06 eliminates the current models that require separation of beneficial conversion and cash conversion features from convertible instruments and simplifies the derivative scope exception guidance pertaining to equity classification of contracts in an entity’s own equity. The new standard also introduces additional disclosures for convertible debt and freestanding instruments that are indexed to and settled in an entity’s own equity. ASU 2020-06 amends the diluted earnings per share guidance, including the requirement to use the if-converted method for all convertible instruments. The amendments are effective for smaller reporting companies for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years. The Company is currently assessing the impact, if any, that ASU 2020-06 would have on its financial position, results of operations or cash flows. Management does not believe that any other recently issued, but not yet effective, accounting pronouncements, if currently adopted, would have a material effect on the Company’s financial statement.	Note 2 — Summary of Significant Accounting Policies Basis of Presentation The accompanying financial statements are presented in conformity with accounting principles generally accepted in the United States of America (“GAAP”) and pursuant to the rules and regulations of the SEC. Emerging Growth Company The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act, as modified by the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the independent registered public accounting firm attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and stockholder approval of any golden parachute payments not previously approved. Further, Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s financial statements with another public company that is neither an emerging growth company nor an emerging growth company that has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used. Use of Estimates In preparing these financial statements in conformity with U.S. GAAP, the Company’s management makes estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported expenses during the reporting period. Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future confirming events. Accordingly, the actual results could differ significantly from those estimates. Cash and Cash Equivalents The Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents. The Company had $ 196,000 none Deferred Offering Costs Deferred offering costs consist of legal, underwriting fees and other costs incurred through the balance sheet date that are directly related to the Proposed Public Offering and that will be charged to stockholders’ equity upon the completion of the Proposed Public Offering. Should the Proposed Public Offering prove to be unsuccessful, these deferred costs, as well as additional expenses to be incurred, will be charged to operations. Stock Compensation Expense The Company accounts for stock-based compensation expense in accordance with ASC 718, “Compensation — Stock Compensation” (“ASC 718”). Under ASC 718, stock-based compensation associated with equity-classified awards is measured at fair value upon the grant date and recognized over the requisite service period. To the extent a stock-based award is subject to a performance condition, the amount of expense recorded in a given period, if any, reflects an assessment of the probability of achieving such performance condition, with compensation recognized once the event is deemed probable to occur. The fair value of equity awards has been estimated using a market approach. Forfeitures are recognized as incurred. The Company’s Insider Shares were granted to certain independent directors subject to a performance condition, namely the occurrence of a Business Combination. This performance condition is considered in determining the grant date fair value of these instruments using Monte Carlo simulation. Compensation expense related to the Insider Shares is recognized only when the performance condition is probable of occurrence, or more specifically when a Business Combination is consummated. Therefore, no Income Taxes The Company follows the asset and liability method of accounting for income taxes under ASC 740, “Income Taxes.” Deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that included the enactment date. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. ASC 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more likely than not to be sustained upon examination by taxing authorities. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. There were no no The Company has identified the United States as its only “major” tax jurisdiction. The Company may be subject to potential examination by federal and state taxing authorities in the areas of income taxes. These potential examinations may include questioning the timing and amount of deductions, the nexus of income among various tax jurisdictions and compliance with federal and state tax laws. The Company’s management does not expect that the total amount of unrecognized tax benefits will materially change over the next twelve months. The provision for income taxes was deemed to be immaterial for the period from March 8, 2021 (inception) to December 31, 2021. Net Loss Per Share Net loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period, excluding shares of common stock subject to forfeiture by the Initial Stockholders. Weighted average shares were reduced for the effect of an aggregate of 375,000 Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist of a cash account in a financial institution, which, at times, may exceed the Federal Depository Insurance Coverage of $ 250,000 Fair Value of Financial Instruments The fair value of the Company’s assets and liabilities, which qualify as financial instruments under ASC 825, “Financial Instruments,” approximates the carrying amounts represented in the accompanying balance sheet, primarily due to their short-term nature. Common Stock Subject to Possible Redemption The Company accounts for its common stock subject to possible redemption in accordance with the guidance in ASC Topic 480 “Distinguishing Liabilities from Equity.” Common stock subject to mandatory redemption (if any) are classified as a liability instrument and are measured at fair value. Conditionally redeemable common stock (including common stock that feature redemption rights that is either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) is classified as temporary equity. At all other times, common stock is classified as stockholders’ equity. The Company’s common stock features certain redemption rights that are considered to be outside of the Company’s control and subject to occurrence of uncertain future events. If it is probable that the equity instrument will become redeemable, we have the option to either (i) accrete changes in the redemption value over the period from the date of issuance (or from the date that it becomes probable that the instrument will become redeemable, if later) to the earliest redemption date of the instrument or (ii) recognize changes in the redemption value immediately as they occur and adjust the carrying amount of the instrument to equal the redemption value at the end of each reporting period. The Company has elected to recognize the changes immediately. The accretion or remeasurement will be treated as a deemed dividend (i.e., a reduction to retained earnings, or in absence of retained earnings, additional paid-in capital). Warrants The Company accounts for warrants as either equity-classified or liability-classified instruments based on an assessment of the warrant’s specific terms and applicable authoritative guidance in Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 480, Distinguishing Liabilities from Equity (“ASC 480”) and ASC 815, Derivatives and Hedging (“ASC 815”). The assessment considers whether the warrants are freestanding financial instruments pursuant to ASC 480, meet the definition of a liability pursuant to ASC 480, and whether the warrants meet all of the requirements for equity classification under ASC 815, including whether the warrants are indexed to the Company’s own common shares and whether the warrant holders could potentially require “net cash settlement” in a circumstance outside of the Company’s control, among other conditions for equity classification. This assessment, which requires the use of professional judgment, is conducted at the time of warrant issuance and as of each subsequent quarterly period end date while the warrants are outstanding. For issued or modified warrants that meet all of the criteria for equity classification, the warrants are required to be recorded as a component of additional paid-in capital at the time of issuance. For issued or modified warrants that do not meet all the criteria for equity classification, the warrants are required to be recorded at their initial fair value on the date of issuance, and each balance sheet date thereafter. Changes in the estimated fair value of the warrants are recognized as a non-cash gain or loss on the statements of operations. As discussed in Note 7, the Company determined that upon further review of the proposed form of warrant agreement, management concluded that the Public Warrants and Private Warrants to be issued pursuant to the warrant agreement qualify for equity accounting treatment. Recent accounting pronouncements In August 2020, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2020-06, Debt — Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging — Contracts in Entity’s Own Equity (Subtopic 815-40) (“ASU 2020-06”) to simplify accounting for certain financial instruments. ASU 2020-06 eliminates the current models that require separation of beneficial conversion and cash conversion features from convertible instruments and simplifies the derivative scope exception guidance pertaining to equity classification of contracts in an entity’s own equity. The new standard also introduces additional disclosures for convertible debt and freestanding instruments that are indexed to and settled in an entity’s own equity. ASU 2020-06 amends the diluted earnings per share guidance, including the requirement to use the if-converted method for all convertible instruments. ASU 2020-06 is effective January 1, 2022 and should be applied on a full or modified retrospective basis, with early adoption permitted beginning on inception date. The Company is currently assessing the impact, if any, that ASU 2020-06 would have on its financial position, results of operations or cash flows. Management does not believe that any other recently issued, but not yet effective, accounting pronouncements, if currently adopted, would have a material effect on the Company’s financial statement.

Proposed Public Offering

Proposed Public Offering	9 Months Ended	10 Months Ended
Proposed Public Offering	Sep. 30, 2022	Dec. 31, 2021
Proposed Public Offering
Proposed Public Offering	Note 3 — Initial Public Offering Pursuant to the IPO on April 22, 2022, the Company sold 10,000,000 10.00 100,000,000 1,500,000 1,500,000 10.00 15,000,000 11.50 All of the 11,500,000 Public Shares sold as part of the Public Units in the IPO contain a redemption feature which allows for the redemption of such Public Shares if there is a stockholder vote or tender offer in connection with the Business Combination and in connection with certain amendments to the Company’s amended and restated certificate of incorporation, or in connection with the Company’s liquidation. In accordance with the SEC and its staff’s guidance on redeemable equity instruments, which has been codified in ASC 480-10-S99, redemption provisions not solely within the control of the Company require common stock subject to redemption to be classified outside of permanent equity. The Company’s redeemable common stock is subject to SEC and its staff’s guidance on redeemable equity instruments, which has been codified in ASC 480-10-S99. If it is probable that the equity instrument will become redeemable, the Company has the option to either accrete changes in the redemption value over the period from the date of issuance (or from the date that it becomes probable that the instrument will become redeemable, if later) to the earliest redemption date of the instrument or to recognize changes in the redemption value immediately as they occur and adjust the carrying amount of the instrument to equal the redemption value at the end of each reporting period. The Company has elected to recognize the changes immediately. The accretion or remeasurement is treated as a deemed dividend (i.e., a reduction to retained earnings, or in absence of retained earnings, additional paid-in capital). As of September 30, 2022, the shares of common stock reflected on the balance sheet are reconciled in the following table. Schedule of reconciliation of common stock reflected on balance sheet As of Gross proceeds $ 115,000,000 Less: Proceeds allocated to Public Warrants (690,000 ) Proceeds allocated to Public Rights (8,280,000 ) Offering costs of Public Shares (6,236,778 ) Plus: Accretion of carrying value to redemption value 15,865,772 Common stock subject to possible redemption $ 115,658,994	Note 3 — Proposed Public Offering Pursuant to the Proposed Public Offering, the Company intends to offer for sale 10,000,000 11,500,000 10.00 11.50

Private Placement

Private Placement	9 Months Ended	10 Months Ended
Private Placement	Sep. 30, 2022	Dec. 31, 2021
Private Placement
Private Placement	Note 4 — Private Placement Simultaneously with the closing of the IPO, the Sponsor purchased an aggregate of 313,500 10.00 3,135,000 30,000 10.00 300,000 11.50	Note 4 — Private Placement The Sponsor has agreed to purchase an aggregate of 313,500 343,500 10.00 3,135,000 3,435,000 11.50

Related Party Transactions

Related Party Transactions	6 Months Ended	9 Months Ended	10 Months Ended	12 Months Ended
Related Party Transactions	Sep. 30, 2022	Sep. 30, 2022	Dec. 31, 2021	Mar. 31, 2022
Related Party Transactions [Abstract]
Related Party Transactions		Note 5 — Related Party Transactions Insider Shares On December 28, 2021, the Company issued 2,875,000 25,000 0.0087 375,000 On March 7, 2022, the Sponsor surrendered 1,150,000 3,218,499 The Initial Stockholders have agreed, subject to certain limited exceptions, not to transfer, assign or sell any of their Insider Shares until, with respect to 50% of the Insider Shares, the earlier of six months after the consummation of a Business Combination and the date on which the closing price of the common stock equals or exceeds $12.50 per share (as adjusted for stock splits, stock dividends, reorganizations, recapitalizations and the like) for any 20 trading days within a 30-trading day period commencing after a Business Combination and, with respect to the remaining 50% of the Insider Shares, until the six months after the consummation of a Business Combination, or earlier, in either case, if, subsequent to a Business Combination, the Company completes a liquidation, merger, stock exchange or other similar transaction which results in all of the Company’s stockholders having the right to exchange their shares of common stock for cash, securities or other property. Promissory Note — Related Party On December 28, 2021, the Sponsor agreed to loan the Company up to an aggregate amount of $ 500,000 250,000 Related Party Loans In addition, in order to finance transaction costs in connection with an intended initial Business Combination, the Initial Stockholders or their affiliates may, but are not obligated to, loan us funds as may be required. If the Company completes an initial Business Combination, it will repay such loaned amounts. In the event that the initial Business Combination does not close, the Company may use a portion of the working capital held outside the Trust Account to repay such loaned amounts but no proceeds from the Trust Account would be used for such repayment. Certain amount of such loans may be converted into private at $10.00 per share at the option of the lender. As of September 30, 2022 and December 31, 2021, the Company had no Administrative Services Agreement The Company entered into an agreement, commencing on April 19, 2022 through the earlier of the Company’s consummation of a Business Combination and its liquidation, to pay the Sponsor a total of $ 10,000 30,000 50,000 50,000 none Professional Services An affiliate of the Sponsor provided professional services related to formation of the Company. In addition, the affiliate paid certain offering costs on behalf of the Sponsor. There was no amount outstanding as of September 30, 2022 and $1,189 due to related party which was included in the accrued expenses as of December 31, 2021. Other Mr. Michael Lazar will serve as an independent director of the board beginning on the date of the prospectus, also is the Chief Executive Officer of Empire Filings, LLC, which is engaged by the Company to provide print and filing services. The Company paid $3,550 and $18,550 during the three months and nine months ended September 30, 2022, respectively, and will pay $1,000 per quarter for ongoing compliance filings.	Note 5 — Related Party Transactions Insider Shares On December 28, 2021, the Company issued 2,875,000 25,000 0.0087 On March 7, 2022, the Sponsor surrendered 1,150,000 1,150,000 2,874,999 375,000 The Initial Stockholders have agreed, subject to certain limited exceptions, not to transfer, assign or sell any of their Insider Shares until, with respect to 50% of the Insider Shares, the earlier of six months after the consummation of a Business Combination and the date on which the closing price of the common stock equals or exceeds $12.50 per share (as adjusted for stock splits, stock dividends, reorganizations, recapitalizations and the like) for any 20 trading days within a 30-trading day period commencing after a Business Combination and, with respect to the remaining 50% of the Insider Shares, until the six months after the consummation of a Business Combination, or earlier, in either case, if, subsequent to a Business Combination, the Company completes a liquidation, merger, stock exchange or other similar transaction which results in all of the Company’s stockholders having the right to exchange their shares of common stock for cash, securities or other property. Promissory Note — Related Party On December 28, 2021, the Sponsor agreed to loan the Company up to an aggregate amount of $ 500,000 250,000 Related Party Loans In addition, in order to finance transaction costs in connection with an intended initial Business Combination, the Initial Stockholders or their affiliates may, but are not obligated to, loan us funds as may be required. If the Company completes an initial Business Combination, it will repay such loaned amounts. In the event that the initial Business Combination does not close, the Company may use a portion of the working capital held outside the Trust Account to repay such loaned amounts but no proceeds from the Trust Account would be used for such repayment. Certain amount of such loans may be converted into private at $10.00 per share at the option of the lender. As of December 31, 2021, the Company had no borrowings under the working capital loans. Administrative Support Agreement The Company intends to enter into an agreement, commencing on the effective date of the Proposed Public Offering through the earlier of the Company’s consummation of a Business Combination and its liquidation, to pay the Sponsor a total of $ 10,000 Professional Services An affiliate of the Sponsor provided professional services related to formation of the Company. The total amount of $ 1,189 Other Mr. Michael Lazar will serve as an independent director of the board beginning on the date of this prospectus, also is the Chief Executive Officer of Empire Filings, LLC, which is engaged by the Company to provide print and filing services. The Company will pay a total of $ 15,000 1,000
RELATED PARTY TRANSACTIONS		Note 5 — Related Party Transactions Insider Shares On December 28, 2021, the Company issued 2,875,000 25,000 0.0087 375,000 On March 7, 2022, the Sponsor surrendered 1,150,000 3,218,499 The Initial Stockholders have agreed, subject to certain limited exceptions, not to transfer, assign or sell any of their Insider Shares until, with respect to 50% of the Insider Shares, the earlier of six months after the consummation of a Business Combination and the date on which the closing price of the common stock equals or exceeds $12.50 per share (as adjusted for stock splits, stock dividends, reorganizations, recapitalizations and the like) for any 20 trading days within a 30-trading day period commencing after a Business Combination and, with respect to the remaining 50% of the Insider Shares, until the six months after the consummation of a Business Combination, or earlier, in either case, if, subsequent to a Business Combination, the Company completes a liquidation, merger, stock exchange or other similar transaction which results in all of the Company’s stockholders having the right to exchange their shares of common stock for cash, securities or other property. Promissory Note — Related Party On December 28, 2021, the Sponsor agreed to loan the Company up to an aggregate amount of $ 500,000 250,000 Related Party Loans In addition, in order to finance transaction costs in connection with an intended initial Business Combination, the Initial Stockholders or their affiliates may, but are not obligated to, loan us funds as may be required. If the Company completes an initial Business Combination, it will repay such loaned amounts. In the event that the initial Business Combination does not close, the Company may use a portion of the working capital held outside the Trust Account to repay such loaned amounts but no proceeds from the Trust Account would be used for such repayment. Certain amount of such loans may be converted into private at $10.00 per share at the option of the lender. As of September 30, 2022 and December 31, 2021, the Company had no Administrative Services Agreement The Company entered into an agreement, commencing on April 19, 2022 through the earlier of the Company’s consummation of a Business Combination and its liquidation, to pay the Sponsor a total of $ 10,000 30,000 50,000 50,000 none Professional Services An affiliate of the Sponsor provided professional services related to formation of the Company. In addition, the affiliate paid certain offering costs on behalf of the Sponsor. There was no amount outstanding as of September 30, 2022 and $1,189 due to related party which was included in the accrued expenses as of December 31, 2021. Other Mr. Michael Lazar will serve as an independent director of the board beginning on the date of the prospectus, also is the Chief Executive Officer of Empire Filings, LLC, which is engaged by the Company to provide print and filing services. The Company paid $3,550 and $18,550 during the three months and nine months ended September 30, 2022, respectively, and will pay $1,000 per quarter for ongoing compliance filings.	Note 5 — Related Party Transactions Insider Shares On December 28, 2021, the Company issued 2,875,000 25,000 0.0087 On March 7, 2022, the Sponsor surrendered 1,150,000 1,150,000 2,874,999 375,000 The Initial Stockholders have agreed, subject to certain limited exceptions, not to transfer, assign or sell any of their Insider Shares until, with respect to 50% of the Insider Shares, the earlier of six months after the consummation of a Business Combination and the date on which the closing price of the common stock equals or exceeds $12.50 per share (as adjusted for stock splits, stock dividends, reorganizations, recapitalizations and the like) for any 20 trading days within a 30-trading day period commencing after a Business Combination and, with respect to the remaining 50% of the Insider Shares, until the six months after the consummation of a Business Combination, or earlier, in either case, if, subsequent to a Business Combination, the Company completes a liquidation, merger, stock exchange or other similar transaction which results in all of the Company’s stockholders having the right to exchange their shares of common stock for cash, securities or other property. Promissory Note — Related Party On December 28, 2021, the Sponsor agreed to loan the Company up to an aggregate amount of $ 500,000 250,000 Related Party Loans In addition, in order to finance transaction costs in connection with an intended initial Business Combination, the Initial Stockholders or their affiliates may, but are not obligated to, loan us funds as may be required. If the Company completes an initial Business Combination, it will repay such loaned amounts. In the event that the initial Business Combination does not close, the Company may use a portion of the working capital held outside the Trust Account to repay such loaned amounts but no proceeds from the Trust Account would be used for such repayment. Certain amount of such loans may be converted into private at $10.00 per share at the option of the lender. As of December 31, 2021, the Company had no borrowings under the working capital loans. Administrative Support Agreement The Company intends to enter into an agreement, commencing on the effective date of the Proposed Public Offering through the earlier of the Company’s consummation of a Business Combination and its liquidation, to pay the Sponsor a total of $ 10,000 Professional Services An affiliate of the Sponsor provided professional services related to formation of the Company. The total amount of $ 1,189 Other Mr. Michael Lazar will serve as an independent director of the board beginning on the date of this prospectus, also is the Chief Executive Officer of Empire Filings, LLC, which is engaged by the Company to provide print and filing services. The Company will pay a total of $ 15,000 1,000
NATURALSHRIMP INCORPORATED [Member]
Related Party Transactions [Abstract]
Related Party Transactions	NOTE 8 — RELATED PARTY TRANSACTIONS Accrued Payroll — Related Parties Included in other accrued expenses on the accompanying unaudited condensed consolidated balance sheet approximately $ 119,000 50,000 Bonus Compensation — Related Party On May 11, 2021, the Company paid the Chief Financial Officer a bonus of $ 300,000 300,000 200,000 200,000 NaturalShrimp Holdings, Inc. On January 1, 2016 the Company entered into a notes payable agreement with NaturalShrimp Holdings, Inc.(“NSH”), a shareholder. The note payable has no set monthly payment or maturity date with a stated interest rate of 2 655,750 77,000 74,000 74,000 Promissory Note On August 10, 2022, the Company issued a loan agreement for $ 300,000 50,000 250,000 10 Shareholder Notes The Company has entered into several working capital notes payable to multiple shareholders of NSH and Bill Williams, a former officer and director, and a shareholder of the Company, for a total of $ 486,500 8 356,404 161,000 146,000 Shareholders Beginning in 2010, the Company started entering into several working capital notes payable with various shareholders of NSH for a total of $ 290,000 8 54,647			NOTE 14 RELATED PARTY TRANSACTIONS Accrued Payroll Related Parties Included in other accrued expenses on the accompanying consolidated balance sheet is approximately $ 119,000 154,000 50,000 35,000 Bonus Compensation Related Party On May 11, 2021, the Company paid the Chief Financial Officer a bonus of $ 300,000 300,000 200,000 200,000 NaturalShrimp Holdings, Inc. On January 1, 2016 the Company entered into a notes payable agreement with NaturalShrimp Holdings, Inc.(“NSH”), a shareholder. The note payable has no set monthly payment or maturity date with a stated interest rate of 2 655,750 77,000 735,000 74,000 66,000 Shareholder Notes The Company has entered into several working capital notes payable to multiple shareholders of NSH and Bill Williams, a former officer and director, and a shareholder of the Company, for a total of $ 486,500 8 356,404 146,000 118,000 Shareholders Beginning in 2010, the Company started entering into several working capital notes payable with various shareholders of NSH for a total of $ 290,000 54,647
RELATED PARTY TRANSACTIONS	NOTE 8 — RELATED PARTY TRANSACTIONS Accrued Payroll — Related Parties Included in other accrued expenses on the accompanying unaudited condensed consolidated balance sheet approximately $ 119,000 50,000 Bonus Compensation — Related Party On May 11, 2021, the Company paid the Chief Financial Officer a bonus of $ 300,000 300,000 200,000 200,000 NaturalShrimp Holdings, Inc. On January 1, 2016 the Company entered into a notes payable agreement with NaturalShrimp Holdings, Inc.(“NSH”), a shareholder. The note payable has no set monthly payment or maturity date with a stated interest rate of 2 655,750 77,000 74,000 74,000 Promissory Note On August 10, 2022, the Company issued a loan agreement for $ 300,000 50,000 250,000 10 Shareholder Notes The Company has entered into several working capital notes payable to multiple shareholders of NSH and Bill Williams, a former officer and director, and a shareholder of the Company, for a total of $ 486,500 8 356,404 161,000 146,000 Shareholders Beginning in 2010, the Company started entering into several working capital notes payable with various shareholders of NSH for a total of $ 290,000 8 54,647			NOTE 14 RELATED PARTY TRANSACTIONS Accrued Payroll Related Parties Included in other accrued expenses on the accompanying consolidated balance sheet is approximately $ 119,000 154,000 50,000 35,000 Bonus Compensation Related Party On May 11, 2021, the Company paid the Chief Financial Officer a bonus of $ 300,000 300,000 200,000 200,000 NaturalShrimp Holdings, Inc. On January 1, 2016 the Company entered into a notes payable agreement with NaturalShrimp Holdings, Inc.(“NSH”), a shareholder. The note payable has no set monthly payment or maturity date with a stated interest rate of 2 655,750 77,000 735,000 74,000 66,000 Shareholder Notes The Company has entered into several working capital notes payable to multiple shareholders of NSH and Bill Williams, a former officer and director, and a shareholder of the Company, for a total of $ 486,500 8 356,404 146,000 118,000 Shareholders Beginning in 2010, the Company started entering into several working capital notes payable with various shareholders of NSH for a total of $ 290,000 54,647

Commitments and Contingency

Commitments and Contingency	9 Months Ended	10 Months Ended
Commitments and Contingency	Sep. 30, 2022	Dec. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingency	Note 6 — Commitments and Contingencies Registration Rights The holders of the Insider Shares issued and outstanding as of April 19, 2022, as well as the holders of the private units and any shares of the Company’s insiders, officers, directors or their affiliates may be issued in payment of working capital loans and extension loans made to the Company (and any shares of common stock issuable upon the exercise of the warrants and conversion of the underlying the private rights), will be entitled to registration rights pursuant to an agreement signed on April 19, 2022. The holders of a majority of these securities are entitled to make up to two demands that we register such securities. The holders of the majority of the Insider Shares can elect to exercise these registration rights at any time commencing three months prior to the date on which these shares of common stock are to be released from escrow. The holders of a majority of the private units and units issued in payment of working capital loans made to us can elect to exercise these registration rights at any time commencing on the date that the Company consummate an initial business combination. In addition, the holders have certain “piggy-back” registration rights with respect to registration statements filed subsequent to the consummation of an initial business combination. The Company will bear the expenses incurred in connection with the filing of any such registration statements. Underwriting Agreement The Company has granted Chardan, the representative of the underwriters, a 45-day option from the date of this prospectus to purchase up to 1,500,000 1,500,000 The underwriters were paid a cash underwriting discount of 2.0 2,300,000 3.5 4,025,000 Right of First Refusal The Company has granted Chardan for a period of 18 months after the date of the consummation of the Company’s Business Combination, a right of first refusal to act as book-running manager, with at least 30% of the economics, or, in the case of a “three-handed” deal 20% of the economics, for any and all future public and private equity and debt offerings.	Note 6 — Commitments and Contingency Risks and Uncertainties Management is currently evaluating the impact of the COVID-19 pandemic on the industry and has concluded that while it is reasonably possible that the virus could have a negative effect on the Company’s future financial position, results of its operations and/or search for a target company, there has not been a significant impact as of the date of these financial statements. The financial statements do not include any adjustments that might result from the future outcome of this uncertainty. Registration Rights The holders of the Insider Shares issued and outstanding on the date of this prospectus, as well as the holders of the private units and any shares of the Company’s insiders, officers, directors or their affiliates may be issued in payment of working capital loans and extension loans made to the Company (and any shares of common stock issuable upon the exercise of the warrants and conversion of the underlying the private rights), will be entitled to registration rights pursuant to an agreement to be signed prior to or on the effective date of this offering. The holders of a majority of these securities are entitled to make up to two demands that we register such securities. The holders of the majority of the Insider Shares can elect to exercise these registration rights at any time commencing three months prior to the date on which these shares of common stock are to be released from escrow. The holders of a majority of the private units and units issued in payment of working capital loans made to us can elect to exercise these registration rights at any time commencing on the date that the Company consummate an initial business combination. In addition, the holders have certain “piggy-back” registration rights with respect to registration statements filed subsequent to the consummation of an initial business combination. The Company will bear the expenses incurred in connection with the filing of any such registration statements. Right of First Refusal The Company has granted Chardan for a period of 18 months after the date of the consummation of the Company’s Business Combination, a right of first refusal to act as book-running manager, with at least 30% of the economics, or, in the case of a “three-handed” deal 20% of the economics, for any and all future public and private equity and debt offerings. Underwriting Agreement The Company has granted Chardan, the representative of the underwriters, a 45-day option from the date of this prospectus to purchase up to 1,500,000 The underwriters will be entitled to a cash underwriting discount of 2.0 2,000,00 2,300,000 3.5 3,500,000 4,025,000

Stockholders_ Equity

Stockholders’ Equity	6 Months Ended	9 Months Ended	10 Months Ended	12 Months Ended
Stockholders’ Equity	Sep. 30, 2022	Sep. 30, 2022	Dec. 31, 2021	Mar. 31, 2022
Equity [Abstract]
Stockholders’ Equity		Note 7 — Stockholders’ Equity Common Stock 50,000,000 0.0001 3,218,499 Rights share consideration the holders of the common stock will receive in the transaction on an as-converted into common stock basis and each holder of a right will be required to affirmatively covert its rights in order to receive 1/10 share underlying each right (without paying additional consideration). The shares issuable upon conversion of the rights will be freely tradable (except to the extent held by affiliates of the Company). If the Company is unable to complete a Business Combination within the Combination Period and the Company liquidates the funds held in the Trust Account, holders of rights will not receive any of such funds with respect to their rights, nor will they receive any distribution from the Company’s assets held outside of the Trust Account with respect to such rights, and the rights will expire worthless. Further, there are no contractual penalties for failure to deliver securities to the holders of the rights upon consummation of a Business Combination. Additionally, in no event will the Company be required to net cash settle the rights. Accordingly, holders of the rights might not receive the shares of common stock underlying the rights. Public Warrants 11.50 90 In addition, if (x) the Company issues additional shares of common stock or equity-linked securities for capital raising purposes in connection with the closing of the Company’s initial Business Combination at an issue price or effective issue price of less than $ 9.20 60 16.50 Once the Public Warrants become exercisable, the Company may redeem the Public Warrants: ● in whole and not in part; ● at a price of $ 0.01 ● upon a minimum of 30 days’ prior written notice of redemption, which the Company refers to as the 30-day redemption period; ● if, and only if, the last reported sale price of the Company’s common stock equals or exceeds $16.50 per share (as adjusted for stock splits, stock dividends, reorganizations, recapitalizations and the like) for any 20 trading days within a 30-trading day period ending on the third trading day prior to the date on which the Company sends the notice of redemption to the to the warrant holders. If the Company calls the Public Warrants for redemption, management will have the option to require all holders that wish to exercise the Public Warrants to do so on a “cashless basis,” as described in the warrant agreement. In such event, each holder would pay the exercise price by surrendering the whole warrants for that number of shares of common stock equal to the quotient obtained by dividing (x) the product of the number of shares of common stock underlying the warrants, multiplied by the difference between the exercise price of the warrants and the “fair market value” (defined below) by (y) the fair market value. The “fair market value” shall mean the average reported last sale price of the common stock for the 10 Except as described above, no warrants will be exercisable and the Company will not be obligated to issue common stock unless at the time a holder seeks to exercise such warrant, a prospectus relating to the common stock issuable upon exercise of the warrants is current and the common stock have been registered or qualified or deemed to be exempt under the securities laws of the state of residence of the holder of the warrants. Under the terms of the warrant agreement, the Company has agreed to use its best efforts to meet these conditions and to maintain a current prospectus relating to the common stock issuable upon exercise of the warrants until the expiration of the warrants. However, the Company cannot assure that it will be able to do so and, if the Company does not maintain a current prospectus relating to the common stock issuable upon exercise of the warrants, holders will be unable to exercise their warrants and the Company will not be required to settle any such warrant exercise. If the prospectus relating to the common stock issuable upon the exercise of the warrants is not current or if the common stock is not qualified or exempt from qualification in the jurisdictions in which the holders of the warrants reside, the Company will not be required to net cash settle or cash settle the warrant exercise, the warrants may have no value, the market for the warrants may be limited and the warrants may expire worthless. Private Warrants	Note 7 — Stockholders’ Equity Common Stock 50,000,000 0.0001 1,150,000 1,150,000 2,874,999 375,000 is not exercised in full, so that the Initial Stockholders will own 20% of the issued and outstanding shares after the Proposed Public Offering (assuming the Initial Stockholders do not purchase any public units in the Proposed Public Offering and excluding the Private Shares underlying the Private Units). Rights If the Company is unable to complete a Business Combination within the Combination Period and the Company liquidates the funds held in the Trust Account, holders of rights will not receive any of such funds with respect to their rights, nor will they receive any distribution from the Company’s assets held outside of the Trust Account with respect to such rights, and the rights will expire worthless. Further, there are no contractual penalties for failure to deliver securities to the holders of the rights upon consummation of a Business Combination. Additionally, in no event will the Company be required to net cash settle the rights. Accordingly, holders of the rights might not receive the shares of common stock underlying the rights. Public Warrants 11.50 90 In addition, if (x) the Company issues additional shares of common stock or equity-linked securities for capital raising purposes in connection with the closing of the Company’s initial Business Combination at an issue price or effective issue price of less than $ 9.20 60 20 115 16.50 165 Once the Public Warrants become exercisable, the Company may redeem the Public Warrants: ● in whole and not in part; ● at a price of $ 0.01 ● upon a minimum of 30 ● if, and only if, the last reported sale price of the Company’s common stock equals or exceeds $16.50 per share (as adjusted for stock splits, stock dividends, reorganizations, recapitalizations and the like) for any 20 trading days within a 30-trading day period ending on the third trading day prior to the date on which the Company sends the notice of redemption to the to the warrant holders. If the Company calls the Public Warrants for redemption, management will have the option to require all holders that wish to exercise the Public Warrants to do so on a “cashless basis,” as described in the warrant agreement. In such event, each holder would pay the exercise price by surrendering the whole warrants for that number of shares of common stock equal to the quotient obtained by dividing (x) the product of the number of shares of common stock underlying the warrants, multiplied by the difference between the exercise price of the warrants and the “fair market value” (defined below) by (y) the fair market value. The “fair market value” shall mean the average reported last sale price of the common stock for the 10 trading days ending on the third trading day prior to the date on which the notice of redemption is sent to the holders of warrants. Except as described above, no warrants will be exercisable and the Company will not be obligated to issue common stock unless at the time a holder seeks to exercise such warrant, a prospectus relating to the common stock issuable upon exercise of the warrants is current and the common stock have been registered or qualified or deemed to be exempt under the securities laws of the state of residence of the holder of the warrants. Under the terms of the warrant agreement, the Company has agreed to use its best efforts to meet these conditions and to maintain a current prospectus relating to the common stock issuable upon exercise of the warrants until the expiration of the warrants. However, the Company cannot assure that it will be able to do so and, if the Company does not maintain a current prospectus relating to the common stock issuable upon exercise of the warrants, holders will be unable to exercise their warrants and the Company will not be required to settle any such warrant exercise. If the prospectus relating to the common stock issuable upon the exercise of the warrants is not current or if the common stock is not qualified or exempt from qualification in the jurisdictions in which the holders of the warrants reside, the Company will not be required to net cash settle or cash settle the warrant exercise, the warrants may have no value, the market for the warrants may be limited and the warrants may expire worthless. Private Warrants
STOCKHOLDERS’ EQUITY		Note 7 — Stockholders’ Equity Common Stock 50,000,000 0.0001 3,218,499 Rights share consideration the holders of the common stock will receive in the transaction on an as-converted into common stock basis and each holder of a right will be required to affirmatively covert its rights in order to receive 1/10 share underlying each right (without paying additional consideration). The shares issuable upon conversion of the rights will be freely tradable (except to the extent held by affiliates of the Company). If the Company is unable to complete a Business Combination within the Combination Period and the Company liquidates the funds held in the Trust Account, holders of rights will not receive any of such funds with respect to their rights, nor will they receive any distribution from the Company’s assets held outside of the Trust Account with respect to such rights, and the rights will expire worthless. Further, there are no contractual penalties for failure to deliver securities to the holders of the rights upon consummation of a Business Combination. Additionally, in no event will the Company be required to net cash settle the rights. Accordingly, holders of the rights might not receive the shares of common stock underlying the rights. Public Warrants 11.50 90 In addition, if (x) the Company issues additional shares of common stock or equity-linked securities for capital raising purposes in connection with the closing of the Company’s initial Business Combination at an issue price or effective issue price of less than $ 9.20 60 16.50 Once the Public Warrants become exercisable, the Company may redeem the Public Warrants: ● in whole and not in part; ● at a price of $ 0.01 ● upon a minimum of 30 days’ prior written notice of redemption, which the Company refers to as the 30-day redemption period; ● if, and only if, the last reported sale price of the Company’s common stock equals or exceeds $16.50 per share (as adjusted for stock splits, stock dividends, reorganizations, recapitalizations and the like) for any 20 trading days within a 30-trading day period ending on the third trading day prior to the date on which the Company sends the notice of redemption to the to the warrant holders. If the Company calls the Public Warrants for redemption, management will have the option to require all holders that wish to exercise the Public Warrants to do so on a “cashless basis,” as described in the warrant agreement. In such event, each holder would pay the exercise price by surrendering the whole warrants for that number of shares of common stock equal to the quotient obtained by dividing (x) the product of the number of shares of common stock underlying the warrants, multiplied by the difference between the exercise price of the warrants and the “fair market value” (defined below) by (y) the fair market value. The “fair market value” shall mean the average reported last sale price of the common stock for the 10 Except as described above, no warrants will be exercisable and the Company will not be obligated to issue common stock unless at the time a holder seeks to exercise such warrant, a prospectus relating to the common stock issuable upon exercise of the warrants is current and the common stock have been registered or qualified or deemed to be exempt under the securities laws of the state of residence of the holder of the warrants. Under the terms of the warrant agreement, the Company has agreed to use its best efforts to meet these conditions and to maintain a current prospectus relating to the common stock issuable upon exercise of the warrants until the expiration of the warrants. However, the Company cannot assure that it will be able to do so and, if the Company does not maintain a current prospectus relating to the common stock issuable upon exercise of the warrants, holders will be unable to exercise their warrants and the Company will not be required to settle any such warrant exercise. If the prospectus relating to the common stock issuable upon the exercise of the warrants is not current or if the common stock is not qualified or exempt from qualification in the jurisdictions in which the holders of the warrants reside, the Company will not be required to net cash settle or cash settle the warrant exercise, the warrants may have no value, the market for the warrants may be limited and the warrants may expire worthless. Private Warrants	Note 7 — Stockholders’ Equity Common Stock 50,000,000 0.0001 1,150,000 1,150,000 2,874,999 375,000 is not exercised in full, so that the Initial Stockholders will own 20% of the issued and outstanding shares after the Proposed Public Offering (assuming the Initial Stockholders do not purchase any public units in the Proposed Public Offering and excluding the Private Shares underlying the Private Units). Rights If the Company is unable to complete a Business Combination within the Combination Period and the Company liquidates the funds held in the Trust Account, holders of rights will not receive any of such funds with respect to their rights, nor will they receive any distribution from the Company’s assets held outside of the Trust Account with respect to such rights, and the rights will expire worthless. Further, there are no contractual penalties for failure to deliver securities to the holders of the rights upon consummation of a Business Combination. Additionally, in no event will the Company be required to net cash settle the rights. Accordingly, holders of the rights might not receive the shares of common stock underlying the rights. Public Warrants 11.50 90 In addition, if (x) the Company issues additional shares of common stock or equity-linked securities for capital raising purposes in connection with the closing of the Company’s initial Business Combination at an issue price or effective issue price of less than $ 9.20 60 20 115 16.50 165 Once the Public Warrants become exercisable, the Company may redeem the Public Warrants: ● in whole and not in part; ● at a price of $ 0.01 ● upon a minimum of 30 ● if, and only if, the last reported sale price of the Company’s common stock equals or exceeds $16.50 per share (as adjusted for stock splits, stock dividends, reorganizations, recapitalizations and the like) for any 20 trading days within a 30-trading day period ending on the third trading day prior to the date on which the Company sends the notice of redemption to the to the warrant holders. If the Company calls the Public Warrants for redemption, management will have the option to require all holders that wish to exercise the Public Warrants to do so on a “cashless basis,” as described in the warrant agreement. In such event, each holder would pay the exercise price by surrendering the whole warrants for that number of shares of common stock equal to the quotient obtained by dividing (x) the product of the number of shares of common stock underlying the warrants, multiplied by the difference between the exercise price of the warrants and the “fair market value” (defined below) by (y) the fair market value. The “fair market value” shall mean the average reported last sale price of the common stock for the 10 trading days ending on the third trading day prior to the date on which the notice of redemption is sent to the holders of warrants. Except as described above, no warrants will be exercisable and the Company will not be obligated to issue common stock unless at the time a holder seeks to exercise such warrant, a prospectus relating to the common stock issuable upon exercise of the warrants is current and the common stock have been registered or qualified or deemed to be exempt under the securities laws of the state of residence of the holder of the warrants. Under the terms of the warrant agreement, the Company has agreed to use its best efforts to meet these conditions and to maintain a current prospectus relating to the common stock issuable upon exercise of the warrants until the expiration of the warrants. However, the Company cannot assure that it will be able to do so and, if the Company does not maintain a current prospectus relating to the common stock issuable upon exercise of the warrants, holders will be unable to exercise their warrants and the Company will not be required to settle any such warrant exercise. If the prospectus relating to the common stock issuable upon the exercise of the warrants is not current or if the common stock is not qualified or exempt from qualification in the jurisdictions in which the holders of the warrants reside, the Company will not be required to net cash settle or cash settle the warrant exercise, the warrants may have no value, the market for the warrants may be limited and the warrants may expire worthless. Private Warrants
NATURALSHRIMP INCORPORATED [Member]
Equity [Abstract]
Stockholders’ Equity	NOTE 7 — STOCKHOLDERS’ EQUITY Preferred Stock As of September 30, 2022 and March 31, 2022, the Company had 200,000,000 0.0001 5,000,000 5,000 no no 10,000 1,540 2,840 750,000 750,000 Series E Preferred Stock On June 16, 2022, one of the holders of our Series E Convertible Preferred Stock chose to exercise their right, pursuant to the Certificate of Designation relating to the Series E Convertible Preferred Stock, to receive the rights extended to the convertible noteholder, of 90% multiplied by the average of the two lowest volume weighted average price per share of the Common Stock during the ten (10) trading days immediately preceding the date of conversion. As the exercise of the conversion price adjustment was similar to a down round, and the Company has not yet adopted ASU 2020-06, the accounting treatment of ASU 2017-11 was applied, whereby the adjustment was treated as a contingent beneficial conversion feature recognized as of the triggering date. As of June 16, 2022, this holder held 940 shares of the Series E preferred stock. The Company analyzed the conversion feature under ASC 470-20, “Debt with conversion and other options”, and based on the market price of the common stock of the Company as compared to the conversion price, determined there was a $ 99,000 10 130 156,000 15 During the six months ended September 30, 2022, 1,300 14,458,127 During the three and six months ended September 30, 2022, the amortization of the beneficial conversion feature of the Series E preferred stock was $ 42,500 85,000 278,500 557,000 916,000 Common Shares Issued to Consultant On August 1, 2022, the Company issued 250,000 On April 14, 2021, 500,000 195,000 0.39 62,500 24,275 171,000 Common Stock Issued in Relation to Business Agreement As of June 22, 2022, 250,000 Options and Warrants The Company has not granted any options since inception. All of the warrants issued have been recognized as a liability, as of the issuance of the convertible debenture on December 15, 2021, based on the fact it as it is not known if there will be sufficient authorized shares to be issued upon settlement, based on the conversion terms of the existing convertible debt. The 18,573,116 2,047,000 1,876,000 0.15 4.06 4.25 124.6 174.8 0			NOTE 12 STOCKHOLDERS’ EQUITY Preferred Stock As of March 31, 2022 and March 31, 2021, the Company had 200,000,000 0.0001 5,000,000 5,000 0 607 20,000 0 6,050 10,000 2,840 0 750,000 750,000 0 Series B Preferred Stock On September 5, 2019, the Board authorized the issuance of 5,000 0.0001 1,200 liquidation or winding up of the Company, the holders of Series B Preferred Stock shall be entitled to receive out of the assets of the Company an amount equal to the stated value, plus any accrued and unpaid dividends and any other fees or liquidated damages then due and owing for each share of Series B Preferred Stock before any payment or distribution shall be made to the holders of any Junior securities. The Series B Preferred Stock are redeemable at the Company’s option, at percentages ranging from 120% to 135% for the first 180 days, based on the passage of time. The Series B are also redeemable at the holder’s option, upon the occurrence of a triggering event which includes a change of control, bankruptcy, and the inability to deliver Series B Preferred Stock requested under conversion notices. The triggering redemption amount is at the greater of (i) 135% of the stated value or (ii) the product of the volume-weighted average price (“VWAP”) on the day proceeding the triggering event multiplied by the stated value divided by the conversion price. The Series B Preferred Stock is convertible, at the discounted market price which is defined as the lowest VWAP over last 20 days. The conversion price is adjustable based on several situations, including future dilutive issuances. As the Series B Preferred Stock does not have a redemption date and is perpetual preferred stock, it is considered to be an equity host instrument and as such the conversion feature is not required to be bifurcated as it is clearly and closely related to the equity host instrument. Series B Preferred Equity Offering On September 17, 2019, the Company entered into a Securities Purchase Agreement (“SPA”) with GHS Investments LLC, a Nevada limited liability company (“GHS”) for the purchase of up to 5,000 1,200 5,000,000 5,000 2,250 2,250,000 475,000 3,250,000 3,250 1,335,000 5,008 115 113,517,030 607 232 10,068,000 Series D Preferred Stock On December 16, 2020, the Board authorized the issuance of 20,000 0.0001 1,200 The Series D Preferred Stock are convertible into Common Stock at the election of the holder of the Series D Preferred Stock at any time following five days after a qualified offering (defined as an offering of common stock for an aggregate price of at least $ 10,000,000 American, the Nasdaq Capital Market, the Nasdaq Global Market, the Nasdaq Global Select Market or the New York Stock Exchange) at a 35% discount to the offering price, or, if a qualified offering has not occurred, at a price of $ 0.10 per share, subject to adjustment based on several situations, including future dilutive issuances and a Fundamental Transaction. The Series D Preferred Stock shall be redeemed by the Corporation on the date that is no later than one calendar year from the date of its issuance. The Series D Preferred Stock are also redeemable at the Company’s option, at percentages ranging from 115% to 125% for the first 180 days, based on the passage of time. The Company shall redeem the Series D Preferred Stock in cash upon a three business days prior notice to the holder or the holder may convert the Series D Preferred Stock within such three business days period prior to redemption. Additionally, the holder shall have the right to either redeem for cash or convert the Preferred Stock into Common Stock within three business days following the consummation of a qualified offering. The Series D Preferred Stock are also redeemable at the holder’s option, upon the occurrence of a triggering event which includes a change of control, bankruptcy, and the inability to deliver shares of common stock requested under conversion notices. The triggering redemption amount is 150% of the stated value. Upon the dissolution, liquidation or winding up of the Company, whether voluntary or involuntary, the holders of Series D Preferred Stock shall be entitled to receive out of the assets of the Company an amount equal to the stated value, plus any accrued and unpaid dividends and any other fees or liquidated damages then due and owing for each share of Series D Preferred Stock before any payment or distribution shall be made to the holders of any Junior securities. As the Series D Preferred Stock has a conditional redemption date, as it is convertible, it is classified in mezzanine and, it is considered to be a debt host instrument. The conversion price, unless and until there is a qualified offering, is a fixed price and as such the conversion feature is not required to be bifurcated and accounted for as a derivative liability. The Company will analyze the conversion feature under ASC 470-20, “Debt with conversion and other options”, at each issuance date and based on the market price of the common stock of the Company on the commitment date as compared to the conversion price, determine if there is a beneficial conversion feature to recognize. The Series D Designation are subject to certain Registration Rights, whereby if the Corporation does not complete a market listing to the NYSE American, the Nasdaq Capital Market, the Nasdaq Global Market, the Nasdaq Global Select Market or the New York Stock Exchange (or any successors to any of the foregoing) within one hundred twenty (120) calendar days from the issuance of the Series D Preferred Stock, the Company will, within ten (10) calendar days, file a registration statement covering the shares of Common Stock underlying the Series D Preferred Shares. Additionally, the Company will include the shares of Common Stock underlying the Series D Preferred Shares in any registration statement which is being filed by the Corporation’s existing investment banker, provided, that said registration statement is not yet effective with the SEC and provided that the Company receives the prior written approval of said investment banker. There is no penalty provision associated with not registering the underlying shares of common stock. Series D Preferred Equity Offering On December 18, 2020, the Company entered into securities purchase agreements (the “Purchase Agreement”) with GHS Investments LLC, Platinum Point Capital LLC and BHP Capital NY (collectively, the “Purchaser”), whereby, at the closing, each Purchaser agreed to purchase from the Company, up to 5,000 0.0001 1,000 5,000,000 6,000,000 1,000,000 6,000,000 1,616,250 0.27 The Company analyzed the conversion feature under ASC 470-20, “Debt with conversion and other options”, and based on the market price of the common stock of the Company on the dates of funding as compared to the conversion price, determined there was a $ 8,471,000 5,000,000 On January 8 and 10, 2021, the Company entered into additional securities purchase agreements with the Purchaser, for 1,050 shares of Series D Preferred Stock, at an aggregate purchase price of $ 1,050,000 . With a stated value of $ 1,250,000 for the purchased Series D Preferred Stock, there is a discount of $ 250,000 to be accreted over the period until the redemption of the Series D Preferred Stock. The Company analyzed the conversion feature under ASC 470-20, “Debt with conversion and other options”, and based on the market price of the common stock of the Company on the dates of funding as compared to the conversion price, determined there was a $ 3,022,000 1,050,000 As discussed below, the Series D Preferred Stock was fully redeemed on April 14, 2022, at which point the carrying value recognized included the remaining unamortized beneficial conversion feature and redemption feature. The amortization of the beneficial conversion feature recognized during the year ended March 31, 2021 amounted to approximately $ 1,721,000 302,500 Series E Preferred Stock On April 14, 2021, the Board authorized the issuance of 10,000 1,200 0.35 12 115 125 or winding-up of the Company, the holders shall be entitled to receive out of the assets of the Company an amount equal to the stated value, plus any accrued and unpaid dividends and any other fees or liquidated damages then due and owing for each share of Preferred Stock, before any distribution or payment shall be made to the holders of any Junior Securities, and if the assets of the Corporation shall be insufficient to pay in full such amounts, then the entire assets to be distributed to the holders shall be ratably distributed among the holders in accordance with the respective amounts that would be payable on such shares if all amounts payable thereon were paid in full. On November 22, 2021, the Company entered into a securities purchase agreement (“SPA”) for 1,500 1,000 1,500,000 0.75 1,500,000 561,000 0.38 1.33 209.9 0 267,429 101,000 170.000 300,000 662,000 338,000 During the year ended March 31, 2022, 2,400 8,228,572 2,840 Share Exchange Agreement and Redemption On April 14, 2021, the Company, entered into a share exchange agreement (the “Exchange Agreement”) with a holder of the Series D Preferred Stock, whereby, at the closing of the Offering, the Holder agreed to exchange an aggregate of 3,600 0.0001 3,739.63 0.0001 3,258,189 In addition, in relation to the Offering, on April 15, 2021, the Company redeemed the remaining 2,450 3,513,504 2,719,538 The Company analyzed the conversion feature of the Series E Preferred Stock issued on April 14, 2021, under ASC 470-20, “Debt with conversion and other options”, and based on the market price of the common stock of the Company on the dates of funding as compared to the conversion price, determined there was a beneficial conversion feature of approximately $ 3,270.000 3,326,172 Series F Preferred Stock On February 22, 2022, the Board of Directors authorized Series F Preferred Stock and filed the Certificate of Designation with Nevada. The Series F Preferred Stock have a par value of $ 0.0001 750,000 1,000 votes per each share of Series F Preferred Stock held by such holder. In the case of any capital reorganization, any reclassification of the stock of the Company, or a Change in Control, the shares of Series F Preferred Stock shall, at the effective time of such reorganization, reclassification, or Change in Control, be automatically converted into the kind and number of shares of stock or other securities or property of the Company or of the entity resulting from such reorganization, reclassification, or Change in Control to which such holder would have been entitled if immediately prior to such reorganization, reclassification, or Change in Control it had converted its shares of Series F Preferred Stock into common stock. On March 1, 2022, the Board of Directors of the Company issued 250,000 750,000 738,687,135 0.246 43,612,000 Common Stock For shares of common stock issued upon conversion of outstanding convertible debentures see Note 9. Securities Purchase Agreement On April 14, 2021, the Company entered into a securities purchase agreement (the “Purchase Agreement”) with an accredited investor (the “Purchaser”), for the offering (the “Offering”) of (i) $ 5,000,000 0.55 10,000,000 5 0.75 1,000,000 4,732,123 Further, pursuant to the terms of the Purchase Agreement, from the date thereof until the date that is the twelve-month anniversary of the closing of the Offering, upon any issuance by the Company or any of its subsidiaries of Common Stock or Common Stock Equivalents for cash consideration, indebtedness or a combination of units thereof (a “Subsequent Financing”), each Purchaser shall have the right to participate in up to an amount of the Subsequent Financing equal to 100% of the Subsequent Financing on the same terms, conditions and price provided for in the Subsequent Financing. Pursuant to the Purchase Agreement, on May 5, 2021, the Purchaser purchased an additional 15,454,456 0.55 8,245,000 Additionally, on May 20, 2021, the Purchaser purchased an additional 2,727,272 0.55 1,455,000 On November 22, 2021, in relation to the SPA with a different holder for 1,500 0.35 3,739,000 0.75 0.38 1.33 209.9 0 1,373,000 0.75 GHS Purchase Agreement On June 28, 2021, the Company entered into a securities purchase agreement with GHS (the “June GHS Purchase Agreement”) for the offering of up to (i) $ 3,000,000 0.40 11,000 1,100,000 7,500,000 1,100,000 3,011,000 90,330 2,909,670 Common Shares Issued to Consultants During the three months ended December 31, 2021, three consultants were issued a total of approximately 430,000 158,000 0.36 On April 14, 2021, 500,000 195,000 0.39 62,500 24,275 121,875 On May 24, 2021, the Company entered into an agreement with a consultant, with a three-month term, that shall automatically renew each three months unless one party terminates the agreement. The compensation shall be $ 12,500 15,000 200,000 99,600 50,000 50,000 24,900 On August 24, 2020, the Company issued 1,500,000 67,500 0.045 67,500 1,500,000 616,500 0.041 308,250 308,250 308,250 On June 12, 2020, the Company issued 1,250,000 61,250 0.049 Common Shares Issued to Employees During the three months ended December 31, 2021, a number of new employees were issued a total of 175,000 68,300 0.395 Leak-Out Agreements In connection with the issuance of a total of 13,861,386
STOCKHOLDERS’ EQUITY	NOTE 7 — STOCKHOLDERS’ EQUITY Preferred Stock As of September 30, 2022 and March 31, 2022, the Company had 200,000,000 0.0001 5,000,000 5,000 no no 10,000 1,540 2,840 750,000 750,000 Series E Preferred Stock On June 16, 2022, one of the holders of our Series E Convertible Preferred Stock chose to exercise their right, pursuant to the Certificate of Designation relating to the Series E Convertible Preferred Stock, to receive the rights extended to the convertible noteholder, of 90% multiplied by the average of the two lowest volume weighted average price per share of the Common Stock during the ten (10) trading days immediately preceding the date of conversion. As the exercise of the conversion price adjustment was similar to a down round, and the Company has not yet adopted ASU 2020-06, the accounting treatment of ASU 2017-11 was applied, whereby the adjustment was treated as a contingent beneficial conversion feature recognized as of the triggering date. As of June 16, 2022, this holder held 940 shares of the Series E preferred stock. The Company analyzed the conversion feature under ASC 470-20, “Debt with conversion and other options”, and based on the market price of the common stock of the Company as compared to the conversion price, determined there was a $ 99,000 10 130 156,000 15 During the six months ended September 30, 2022, 1,300 14,458,127 During the three and six months ended September 30, 2022, the amortization of the beneficial conversion feature of the Series E preferred stock was $ 42,500 85,000 278,500 557,000 916,000 Common Shares Issued to Consultant On August 1, 2022, the Company issued 250,000 On April 14, 2021, 500,000 195,000 0.39 62,500 24,275 171,000 Common Stock Issued in Relation to Business Agreement As of June 22, 2022, 250,000 Options and Warrants The Company has not granted any options since inception. All of the warrants issued have been recognized as a liability, as of the issuance of the convertible debenture on December 15, 2021, based on the fact it as it is not known if there will be sufficient authorized shares to be issued upon settlement, based on the conversion terms of the existing convertible debt. The 18,573,116 2,047,000 1,876,000 0.15 4.06 4.25 124.6 174.8 0			NOTE 12 STOCKHOLDERS’ EQUITY Preferred Stock As of March 31, 2022 and March 31, 2021, the Company had 200,000,000 0.0001 5,000,000 5,000 0 607 20,000 0 6,050 10,000 2,840 0 750,000 750,000 0 Series B Preferred Stock On September 5, 2019, the Board authorized the issuance of 5,000 0.0001 1,200 liquidation or winding up of the Company, the holders of Series B Preferred Stock shall be entitled to receive out of the assets of the Company an amount equal to the stated value, plus any accrued and unpaid dividends and any other fees or liquidated damages then due and owing for each share of Series B Preferred Stock before any payment or distribution shall be made to the holders of any Junior securities. The Series B Preferred Stock are redeemable at the Company’s option, at percentages ranging from 120% to 135% for the first 180 days, based on the passage of time. The Series B are also redeemable at the holder’s option, upon the occurrence of a triggering event which includes a change of control, bankruptcy, and the inability to deliver Series B Preferred Stock requested under conversion notices. The triggering redemption amount is at the greater of (i) 135% of the stated value or (ii) the product of the volume-weighted average price (“VWAP”) on the day proceeding the triggering event multiplied by the stated value divided by the conversion price. The Series B Preferred Stock is convertible, at the discounted market price which is defined as the lowest VWAP over last 20 days. The conversion price is adjustable based on several situations, including future dilutive issuances. As the Series B Preferred Stock does not have a redemption date and is perpetual preferred stock, it is considered to be an equity host instrument and as such the conversion feature is not required to be bifurcated as it is clearly and closely related to the equity host instrument. Series B Preferred Equity Offering On September 17, 2019, the Company entered into a Securities Purchase Agreement (“SPA”) with GHS Investments LLC, a Nevada limited liability company (“GHS”) for the purchase of up to 5,000 1,200 5,000,000 5,000 2,250 2,250,000 475,000 3,250,000 3,250 1,335,000 5,008 115 113,517,030 607 232 10,068,000 Series D Preferred Stock On December 16, 2020, the Board authorized the issuance of 20,000 0.0001 1,200 The Series D Preferred Stock are convertible into Common Stock at the election of the holder of the Series D Preferred Stock at any time following five days after a qualified offering (defined as an offering of common stock for an aggregate price of at least $ 10,000,000 American, the Nasdaq Capital Market, the Nasdaq Global Market, the Nasdaq Global Select Market or the New York Stock Exchange) at a 35% discount to the offering price, or, if a qualified offering has not occurred, at a price of $ 0.10 per share, subject to adjustment based on several situations, including future dilutive issuances and a Fundamental Transaction. The Series D Preferred Stock shall be redeemed by the Corporation on the date that is no later than one calendar year from the date of its issuance. The Series D Preferred Stock are also redeemable at the Company’s option, at percentages ranging from 115% to 125% for the first 180 days, based on the passage of time. The Company shall redeem the Series D Preferred Stock in cash upon a three business days prior notice to the holder or the holder may convert the Series D Preferred Stock within such three business days period prior to redemption. Additionally, the holder shall have the right to either redeem for cash or convert the Preferred Stock into Common Stock within three business days following the consummation of a qualified offering. The Series D Preferred Stock are also redeemable at the holder’s option, upon the occurrence of a triggering event which includes a change of control, bankruptcy, and the inability to deliver shares of common stock requested under conversion notices. The triggering redemption amount is 150% of the stated value. Upon the dissolution, liquidation or winding up of the Company, whether voluntary or involuntary, the holders of Series D Preferred Stock shall be entitled to receive out of the assets of the Company an amount equal to the stated value, plus any accrued and unpaid dividends and any other fees or liquidated damages then due and owing for each share of Series D Preferred Stock before any payment or distribution shall be made to the holders of any Junior securities. As the Series D Preferred Stock has a conditional redemption date, as it is convertible, it is classified in mezzanine and, it is considered to be a debt host instrument. The conversion price, unless and until there is a qualified offering, is a fixed price and as such the conversion feature is not required to be bifurcated and accounted for as a derivative liability. The Company will analyze the conversion feature under ASC 470-20, “Debt with conversion and other options”, at each issuance date and based on the market price of the common stock of the Company on the commitment date as compared to the conversion price, determine if there is a beneficial conversion feature to recognize. The Series D Designation are subject to certain Registration Rights, whereby if the Corporation does not complete a market listing to the NYSE American, the Nasdaq Capital Market, the Nasdaq Global Market, the Nasdaq Global Select Market or the New York Stock Exchange (or any successors to any of the foregoing) within one hundred twenty (120) calendar days from the issuance of the Series D Preferred Stock, the Company will, within ten (10) calendar days, file a registration statement covering the shares of Common Stock underlying the Series D Preferred Shares. Additionally, the Company will include the shares of Common Stock underlying the Series D Preferred Shares in any registration statement which is being filed by the Corporation’s existing investment banker, provided, that said registration statement is not yet effective with the SEC and provided that the Company receives the prior written approval of said investment banker. There is no penalty provision associated with not registering the underlying shares of common stock. Series D Preferred Equity Offering On December 18, 2020, the Company entered into securities purchase agreements (the “Purchase Agreement”) with GHS Investments LLC, Platinum Point Capital LLC and BHP Capital NY (collectively, the “Purchaser”), whereby, at the closing, each Purchaser agreed to purchase from the Company, up to 5,000 0.0001 1,000 5,000,000 6,000,000 1,000,000 6,000,000 1,616,250 0.27 The Company analyzed the conversion feature under ASC 470-20, “Debt with conversion and other options”, and based on the market price of the common stock of the Company on the dates of funding as compared to the conversion price, determined there was a $ 8,471,000 5,000,000 On January 8 and 10, 2021, the Company entered into additional securities purchase agreements with the Purchaser, for 1,050 shares of Series D Preferred Stock, at an aggregate purchase price of $ 1,050,000 . With a stated value of $ 1,250,000 for the purchased Series D Preferred Stock, there is a discount of $ 250,000 to be accreted over the period until the redemption of the Series D Preferred Stock. The Company analyzed the conversion feature under ASC 470-20, “Debt with conversion and other options”, and based on the market price of the common stock of the Company on the dates of funding as compared to the conversion price, determined there was a $ 3,022,000 1,050,000 As discussed below, the Series D Preferred Stock was fully redeemed on April 14, 2022, at which point the carrying value recognized included the remaining unamortized beneficial conversion feature and redemption feature. The amortization of the beneficial conversion feature recognized during the year ended March 31, 2021 amounted to approximately $ 1,721,000 302,500 Series E Preferred Stock On April 14, 2021, the Board authorized the issuance of 10,000 1,200 0.35 12 115 125 or winding-up of the Company, the holders shall be entitled to receive out of the assets of the Company an amount equal to the stated value, plus any accrued and unpaid dividends and any other fees or liquidated damages then due and owing for each share of Preferred Stock, before any distribution or payment shall be made to the holders of any Junior Securities, and if the assets of the Corporation shall be insufficient to pay in full such amounts, then the entire assets to be distributed to the holders shall be ratably distributed among the holders in accordance with the respective amounts that would be payable on such shares if all amounts payable thereon were paid in full. On November 22, 2021, the Company entered into a securities purchase agreement (“SPA”) for 1,500 1,000 1,500,000 0.75 1,500,000 561,000 0.38 1.33 209.9 0 267,429 101,000 170.000 300,000 662,000 338,000 During the year ended March 31, 2022, 2,400 8,228,572 2,840 Share Exchange Agreement and Redemption On April 14, 2021, the Company, entered into a share exchange agreement (the “Exchange Agreement”) with a holder of the Series D Preferred Stock, whereby, at the closing of the Offering, the Holder agreed to exchange an aggregate of 3,600 0.0001 3,739.63 0.0001 3,258,189 In addition, in relation to the Offering, on April 15, 2021, the Company redeemed the remaining 2,450 3,513,504 2,719,538 The Company analyzed the conversion feature of the Series E Preferred Stock issued on April 14, 2021, under ASC 470-20, “Debt with conversion and other options”, and based on the market price of the common stock of the Company on the dates of funding as compared to the conversion price, determined there was a beneficial conversion feature of approximately $ 3,270.000 3,326,172 Series F Preferred Stock On February 22, 2022, the Board of Directors authorized Series F Preferred Stock and filed the Certificate of Designation with Nevada. The Series F Preferred Stock have a par value of $ 0.0001 750,000 1,000 votes per each share of Series F Preferred Stock held by such holder. In the case of any capital reorganization, any reclassification of the stock of the Company, or a Change in Control, the shares of Series F Preferred Stock shall, at the effective time of such reorganization, reclassification, or Change in Control, be automatically converted into the kind and number of shares of stock or other securities or property of the Company or of the entity resulting from such reorganization, reclassification, or Change in Control to which such holder would have been entitled if immediately prior to such reorganization, reclassification, or Change in Control it had converted its shares of Series F Preferred Stock into common stock. On March 1, 2022, the Board of Directors of the Company issued 250,000 750,000 738,687,135 0.246 43,612,000 Common Stock For shares of common stock issued upon conversion of outstanding convertible debentures see Note 9. Securities Purchase Agreement On April 14, 2021, the Company entered into a securities purchase agreement (the “Purchase Agreement”) with an accredited investor (the “Purchaser”), for the offering (the “Offering”) of (i) $ 5,000,000 0.55 10,000,000 5 0.75 1,000,000 4,732,123 Further, pursuant to the terms of the Purchase Agreement, from the date thereof until the date that is the twelve-month anniversary of the closing of the Offering, upon any issuance by the Company or any of its subsidiaries of Common Stock or Common Stock Equivalents for cash consideration, indebtedness or a combination of units thereof (a “Subsequent Financing”), each Purchaser shall have the right to participate in up to an amount of the Subsequent Financing equal to 100% of the Subsequent Financing on the same terms, conditions and price provided for in the Subsequent Financing. Pursuant to the Purchase Agreement, on May 5, 2021, the Purchaser purchased an additional 15,454,456 0.55 8,245,000 Additionally, on May 20, 2021, the Purchaser purchased an additional 2,727,272 0.55 1,455,000 On November 22, 2021, in relation to the SPA with a different holder for 1,500 0.35 3,739,000 0.75 0.38 1.33 209.9 0 1,373,000 0.75 GHS Purchase Agreement On June 28, 2021, the Company entered into a securities purchase agreement with GHS (the “June GHS Purchase Agreement”) for the offering of up to (i) $ 3,000,000 0.40 11,000 1,100,000 7,500,000 1,100,000 3,011,000 90,330 2,909,670 Common Shares Issued to Consultants During the three months ended December 31, 2021, three consultants were issued a total of approximately 430,000 158,000 0.36 On April 14, 2021, 500,000 195,000 0.39 62,500 24,275 121,875 On May 24, 2021, the Company entered into an agreement with a consultant, with a three-month term, that shall automatically renew each three months unless one party terminates the agreement. The compensation shall be $ 12,500 15,000 200,000 99,600 50,000 50,000 24,900 On August 24, 2020, the Company issued 1,500,000 67,500 0.045 67,500 1,500,000 616,500 0.041 308,250 308,250 308,250 On June 12, 2020, the Company issued 1,250,000 61,250 0.049 Common Shares Issued to Employees During the three months ended December 31, 2021, a number of new employees were issued a total of 175,000 68,300 0.395 Leak-Out Agreements In connection with the issuance of a total of 13,861,386

Subsequent Events

Subsequent Events	6 Months Ended	9 Months Ended	10 Months Ended	12 Months Ended
Subsequent Events	Sep. 30, 2022	Sep. 30, 2022	Dec. 31, 2021	Mar. 31, 2022
Subsequent Events [Abstract]
Subsequent Events		Note 9 — Subsequent Events The Company evaluated subsequent events and transactions that occurred after the balance sheet date up to the date that the unaudited condensed financial statements were issued. Based on the review as further disclosed in the footnotes and except as disclosed below, management did not any subsequent event requiring disclosure in the financial statements. On October 24, 2022, the Company, NaturalShrimp Incorporated, a Nevada corporation (the “NaturalShrimp”), and Yotta Merger Sub, Inc., a Nevada corporation (“Merger Sub”) and wholly-owned subsidiary of the Company, entered into a Merger Agreement (the “Agreement”), pursuant to which Merger Sub will merge with and into the NaturalShrimp (the “Merger”) with the NaturalShrimp as the surviving corporation of the Merger and becoming a wholly-owned subsidiary of the Company (See Note 1).	Note 8 — Subsequent Events The Company evaluated subsequent events and transactions that occurred after the balance sheet date up to February 7, 2022, the date that the financial statements were issued. Based on the review as further disclosed in the footnotes, management identified the following subsequent events requiring disclosure in the financial statements. On March 7, 2022, the Sponsor surrendered 1,150,000 On April 5, 2022, the Sponsor declared a dividend, payable in shares of common stock, of two-thirds of one share of common stock for each share of common stock issued and outstanding.
SUBSEQUENT EVENTS		Note 9 — Subsequent Events The Company evaluated subsequent events and transactions that occurred after the balance sheet date up to the date that the unaudited condensed financial statements were issued. Based on the review as further disclosed in the footnotes and except as disclosed below, management did not any subsequent event requiring disclosure in the financial statements. On October 24, 2022, the Company, NaturalShrimp Incorporated, a Nevada corporation (the “NaturalShrimp”), and Yotta Merger Sub, Inc., a Nevada corporation (“Merger Sub”) and wholly-owned subsidiary of the Company, entered into a Merger Agreement (the “Agreement”), pursuant to which Merger Sub will merge with and into the NaturalShrimp (the “Merger”) with the NaturalShrimp as the surviving corporation of the Merger and becoming a wholly-owned subsidiary of the Company (See Note 1).	Note 8 — Subsequent Events The Company evaluated subsequent events and transactions that occurred after the balance sheet date up to February 7, 2022, the date that the financial statements were issued. Based on the review as further disclosed in the footnotes, management identified the following subsequent events requiring disclosure in the financial statements. On March 7, 2022, the Sponsor surrendered 1,150,000 On April 5, 2022, the Sponsor declared a dividend, payable in shares of common stock, of two-thirds of one share of common stock for each share of common stock issued and outstanding.
NATURALSHRIMP INCORPORATED [Member]
Subsequent Events [Abstract]
Subsequent Events	NOTE 11 — SUBSEQUENT EVENTS The Company evaluated subsequent events and transactions that occurred after the balance sheet date up to the date that the financial statement was issued. Based upon this review, the Company did not identify any subsequent events that would have required adjustment or disclosure in the financial statement. Merger Agreement On October 24, 2022, the Comapny entered into a Merger Agreement (as it may be amended, supplemented, or otherwise modified from time to time, the “Merger Agreement”), by and among the Company, Yotta Acquisition Corporation, a Delaware corporation (“Yotta”), and Yotta Merger Sub, Inc., a Nevada corporation and a wholly owned subsidiary of Yotta (“Merger Sub”). The Merger Agreement and the transactions contemplated thereby (the “Transactions”) were approved by the board of directors of each of the Company, Yotta, and Merger Sub. The Merger Agreement provides, among other things, that Merger Sub will merge with and into the Company, with the Company as the surviving company (the “Surviving Company”) in the merger and, after giving effect to such merger, the Company shall be a wholly-owned subsidiary of Yotta (the “Merger ” The Merger Agreement provides for aggregate consideration to be issued to securityholders of the Company of 17,500,000 0.0001 (i) 5,000,000 Yotta Shares if the Surviving Corporation has at least $15,000,000 in revenue during the fiscal year ended March 31, 2024 and (ii) 5,000,000 Yotta Shares if the Surviving Corporation has at least $30,000,000 in revenue during the fiscal year ended March 31, 2025 (collectively, the “Contingent Merger Consideration Shares”). In accordance with the terms and subject to the conditions of the Merger Agreement, at the Effective Time each share of Common Stock outstanding or deemed outstanding pursuant to the provisions discussed immediately below as of immediately prior to the Effective Time will be converted into the right to receive its allocable portion of the Closing Merger Consideration Shares and the Contingent Merger Consideration Shares (to the extent the required revenue thresholds are met). Pursuant to the terms of the Merger Agreement and agreements that, pursuant to the Merger Agreement, the Company will enter into with holders of such convertible securities, such convertible securities will be canceled in exchange (except for the Series A Convertible Preferred Stock of the Company, par value $ 0.0001 0.0001 0.0001 that such stockholder is entitled to receive is not less than the per-share value (based on the effective purchase price) of the aggregate Yotta Shares then held by any Yotta stockholder after taking into account any newly-issued Yotta Shares that such Yotta stockholder acquires directly from Yotta prior to the closing of the Merger (the “Closing”) (which will reduce the number of Closing Merger Consideration Shares that will be issued to the Company’s other securities holders). The Series A Preferred will be cancelled and retired without any conversion thereof and for no consideration. In addition, the Merger Agreement provides that, pursuant to an agreement to be entered into between the Company and the December 2021 Investor, in relation to December 2021 SPA, contingent on and effective as of the Effective Time, the Convertible Note will be amended to eliminate the conversion feature thereof. Also, such agreement will provide for: (i) for the payment to December 2021 Investor of an amount equal to the lesser of (A) one-third of the amount retained in the Trust Account at the Effective Time or (B) $ 10,000,000 The Company is required to enter into all of the above-described agreements with the holders of the warrants, preferred stockholders, and December 2021 Investor within 14 days of the date of the Merger Agreement, or November 7, 2022 (the “Convertible Instrument Agreements”). Restructuring Agreements On November 4, 2022, the Company entered into a restructuring agreement with the terms noted above with the December 2021 Investor. The December 2021 SPA was amended and restated and eliminated the conversion feature as well as the Uplist provision (see Note 6). Additionally, the maturity date as well as the Mandatory Prepayment provision was amended. While the December 2021 SPA is outstanding and within 3 trading days of the Closing of the Merger Agreement, the Company will make a payment equal to the lesser of (A) one-third of the amount (calculated prior to any deductions for any broker, underwriter, legal, accounting or other fees) retained in the Trust Account (as defined in the Merger Agreement) at the Effective Time (as defined in the Merger Agreement) or (B) $ 10,000,000 Mandatory Prepayment On November 5, 2022, the Company entered a restructuring agreement with GHS, whereby the Series E Preferred Stock and the warrants outstanding as of the Closing date shall have their terms adjusted. The outstanding warrants shall be a) cancelled in exchange for a cash payment equal to the fair value of the warrants based on the Black Scholes model, with the exercise price to be adjusted to equal 80% of the average volume weighted average price of the Company common stock during the five trading day period immediately prior to the Closing Date (the “Adjusted Exercise Price”); or (b) as of the Effective Time, canceled and treated as if exercised for that number of shares of the Company’s common stock calculated using the Black Scholes model fair value, the number of Warrant Shares on the Closing Date and the Adjusted Exercise Price, with the shares of the Company’s common stock that would have been due to Holder as a result of such exercise of the Warrant treated as if issued to Holder and then converted into the right to receive (i) the Closing Per Share Merger Consideration (as defined in the Merger Agreement) plus (ii) the Additional Per Share Merger Consideration (as defined in the Merger Agreement), if any, at the time and subject to the contingencies set forth in the Merger Agreement. For the Series E Preferred Stock that shall be outstanding immediately prior to the Effective Time, they shall be canceled and treated as if converted into that number of shares of the Company’s common stock equal to (i) the stated value of $ 1,200 by 1.25, divided by (ii) 80% of the average volume weighted average price of the Company’s common stock during the five trading day period immediately prior to the Closing Date. The shares of the Company’s common stock that would have been due to the holder as a result of the conversion of such shares of Series E Convertible Preferred Stock shall be treated as issued to holder and converted, as of the Effective Time, into the right to receive (y) the Closing Per Share Merger Consideration plus (z) the Additional Per Share Merger Consideration, if any, at the time and subject to the contingencies set forth in the Merger Agreement. GHS Purchase Agreement On November 4, 2022, the Company entered into a purchase agreement (the “GHS Purchase Agreement”) with GHS Investments LLC (“GHS”), an accredited investor, pursuant to which, the Company may require GHS to purchase a maximum of up to 64,000,000 5,000,000 Notwithstanding the foregoing dollar limitations, the Company and GHS may, from time to time, mutually agree in writing to waive the aforementioned limitations for a relevant Purchase Notice, which waiver, shall not exceed the 4.99 The “Purchase Price” means, with respect to a purchase made pursuant to the GHS Purchase Agreement, 90 112.5 If there are any default events, as set forth in the GHS Purchase Agreement, has occurred and is continuing, the Company shall not deliver to GHS any Purchase Notice. Further, pursuant to the terms of the GHS Purchase Agreement, from November 4, 2022 until the date that is the later of (i) the closing of the transactions whereby Yotta Merger Sub, Inc. will merge with and into the Company, with the Company as the surviving company (the “Merger”); and (ii) the 12 month anniversary of the first delivery of GHS Purchase Shares, upon any issuance by the Company or any of its subsidiaries of Common Stock or Common Stock equivalents for cash consideration, indebtedness or a combination of units thereof (a “Subsequent Financing”), GHS shall have the right to participate in any financing, up to an amount of the Subsequent Financing equal to 100% of the Subsequent Financing (the “Participation Maximum”) on the same terms, conditions and price provided for in the Subsequent Financing. Following the Merger, the Participation Maximum shall be 50% of the Subsequent Financing.			NOTE 18 SUBSEQUENT EVENTS On May 17, 2022, 400 1,523,810 On April 25, 2022, the Company received $ 1,500,000
SUBSEQUENT EVENTS	NOTE 11 — SUBSEQUENT EVENTS The Company evaluated subsequent events and transactions that occurred after the balance sheet date up to the date that the financial statement was issued. Based upon this review, the Company did not identify any subsequent events that would have required adjustment or disclosure in the financial statement. Merger Agreement On October 24, 2022, the Comapny entered into a Merger Agreement (as it may be amended, supplemented, or otherwise modified from time to time, the “Merger Agreement”), by and among the Company, Yotta Acquisition Corporation, a Delaware corporation (“Yotta”), and Yotta Merger Sub, Inc., a Nevada corporation and a wholly owned subsidiary of Yotta (“Merger Sub”). The Merger Agreement and the transactions contemplated thereby (the “Transactions”) were approved by the board of directors of each of the Company, Yotta, and Merger Sub. The Merger Agreement provides, among other things, that Merger Sub will merge with and into the Company, with the Company as the surviving company (the “Surviving Company”) in the merger and, after giving effect to such merger, the Company shall be a wholly-owned subsidiary of Yotta (the “Merger ” The Merger Agreement provides for aggregate consideration to be issued to securityholders of the Company of 17,500,000 0.0001 (i) 5,000,000 Yotta Shares if the Surviving Corporation has at least $15,000,000 in revenue during the fiscal year ended March 31, 2024 and (ii) 5,000,000 Yotta Shares if the Surviving Corporation has at least $30,000,000 in revenue during the fiscal year ended March 31, 2025 (collectively, the “Contingent Merger Consideration Shares”). In accordance with the terms and subject to the conditions of the Merger Agreement, at the Effective Time each share of Common Stock outstanding or deemed outstanding pursuant to the provisions discussed immediately below as of immediately prior to the Effective Time will be converted into the right to receive its allocable portion of the Closing Merger Consideration Shares and the Contingent Merger Consideration Shares (to the extent the required revenue thresholds are met). Pursuant to the terms of the Merger Agreement and agreements that, pursuant to the Merger Agreement, the Company will enter into with holders of such convertible securities, such convertible securities will be canceled in exchange (except for the Series A Convertible Preferred Stock of the Company, par value $ 0.0001 0.0001 0.0001 that such stockholder is entitled to receive is not less than the per-share value (based on the effective purchase price) of the aggregate Yotta Shares then held by any Yotta stockholder after taking into account any newly-issued Yotta Shares that such Yotta stockholder acquires directly from Yotta prior to the closing of the Merger (the “Closing”) (which will reduce the number of Closing Merger Consideration Shares that will be issued to the Company’s other securities holders). The Series A Preferred will be cancelled and retired without any conversion thereof and for no consideration. In addition, the Merger Agreement provides that, pursuant to an agreement to be entered into between the Company and the December 2021 Investor, in relation to December 2021 SPA, contingent on and effective as of the Effective Time, the Convertible Note will be amended to eliminate the conversion feature thereof. Also, such agreement will provide for: (i) for the payment to December 2021 Investor of an amount equal to the lesser of (A) one-third of the amount retained in the Trust Account at the Effective Time or (B) $ 10,000,000 The Company is required to enter into all of the above-described agreements with the holders of the warrants, preferred stockholders, and December 2021 Investor within 14 days of the date of the Merger Agreement, or November 7, 2022 (the “Convertible Instrument Agreements”). Restructuring Agreements On November 4, 2022, the Company entered into a restructuring agreement with the terms noted above with the December 2021 Investor. The December 2021 SPA was amended and restated and eliminated the conversion feature as well as the Uplist provision (see Note 6). Additionally, the maturity date as well as the Mandatory Prepayment provision was amended. While the December 2021 SPA is outstanding and within 3 trading days of the Closing of the Merger Agreement, the Company will make a payment equal to the lesser of (A) one-third of the amount (calculated prior to any deductions for any broker, underwriter, legal, accounting or other fees) retained in the Trust Account (as defined in the Merger Agreement) at the Effective Time (as defined in the Merger Agreement) or (B) $ 10,000,000 Mandatory Prepayment On November 5, 2022, the Company entered a restructuring agreement with GHS, whereby the Series E Preferred Stock and the warrants outstanding as of the Closing date shall have their terms adjusted. The outstanding warrants shall be a) cancelled in exchange for a cash payment equal to the fair value of the warrants based on the Black Scholes model, with the exercise price to be adjusted to equal 80% of the average volume weighted average price of the Company common stock during the five trading day period immediately prior to the Closing Date (the “Adjusted Exercise Price”); or (b) as of the Effective Time, canceled and treated as if exercised for that number of shares of the Company’s common stock calculated using the Black Scholes model fair value, the number of Warrant Shares on the Closing Date and the Adjusted Exercise Price, with the shares of the Company’s common stock that would have been due to Holder as a result of such exercise of the Warrant treated as if issued to Holder and then converted into the right to receive (i) the Closing Per Share Merger Consideration (as defined in the Merger Agreement) plus (ii) the Additional Per Share Merger Consideration (as defined in the Merger Agreement), if any, at the time and subject to the contingencies set forth in the Merger Agreement. For the Series E Preferred Stock that shall be outstanding immediately prior to the Effective Time, they shall be canceled and treated as if converted into that number of shares of the Company’s common stock equal to (i) the stated value of $ 1,200 by 1.25, divided by (ii) 80% of the average volume weighted average price of the Company’s common stock during the five trading day period immediately prior to the Closing Date. The shares of the Company’s common stock that would have been due to the holder as a result of the conversion of such shares of Series E Convertible Preferred Stock shall be treated as issued to holder and converted, as of the Effective Time, into the right to receive (y) the Closing Per Share Merger Consideration plus (z) the Additional Per Share Merger Consideration, if any, at the time and subject to the contingencies set forth in the Merger Agreement. GHS Purchase Agreement On November 4, 2022, the Company entered into a purchase agreement (the “GHS Purchase Agreement”) with GHS Investments LLC (“GHS”), an accredited investor, pursuant to which, the Company may require GHS to purchase a maximum of up to 64,000,000 5,000,000 Notwithstanding the foregoing dollar limitations, the Company and GHS may, from time to time, mutually agree in writing to waive the aforementioned limitations for a relevant Purchase Notice, which waiver, shall not exceed the 4.99 The “Purchase Price” means, with respect to a purchase made pursuant to the GHS Purchase Agreement, 90 112.5 If there are any default events, as set forth in the GHS Purchase Agreement, has occurred and is continuing, the Company shall not deliver to GHS any Purchase Notice. Further, pursuant to the terms of the GHS Purchase Agreement, from November 4, 2022 until the date that is the later of (i) the closing of the transactions whereby Yotta Merger Sub, Inc. will merge with and into the Company, with the Company as the surviving company (the “Merger”); and (ii) the 12 month anniversary of the first delivery of GHS Purchase Shares, upon any issuance by the Company or any of its subsidiaries of Common Stock or Common Stock equivalents for cash consideration, indebtedness or a combination of units thereof (a “Subsequent Financing”), GHS shall have the right to participate in any financing, up to an amount of the Subsequent Financing equal to 100% of the Subsequent Financing (the “Participation Maximum”) on the same terms, conditions and price provided for in the Subsequent Financing. Following the Merger, the Participation Maximum shall be 50% of the Subsequent Financing.			NOTE 18 SUBSEQUENT EVENTS On May 17, 2022, 400 1,523,810 On April 25, 2022, the Company received $ 1,500,000

Initial Public Offering

Initial Public Offering	9 Months Ended	10 Months Ended
Initial Public Offering	Sep. 30, 2022	Dec. 31, 2021
Initial Public Offering
Initial Public Offering	Note 3 — Initial Public Offering Pursuant to the IPO on April 22, 2022, the Company sold 10,000,000 10.00 100,000,000 1,500,000 1,500,000 10.00 15,000,000 11.50 All of the 11,500,000 Public Shares sold as part of the Public Units in the IPO contain a redemption feature which allows for the redemption of such Public Shares if there is a stockholder vote or tender offer in connection with the Business Combination and in connection with certain amendments to the Company’s amended and restated certificate of incorporation, or in connection with the Company’s liquidation. In accordance with the SEC and its staff’s guidance on redeemable equity instruments, which has been codified in ASC 480-10-S99, redemption provisions not solely within the control of the Company require common stock subject to redemption to be classified outside of permanent equity. The Company’s redeemable common stock is subject to SEC and its staff’s guidance on redeemable equity instruments, which has been codified in ASC 480-10-S99. If it is probable that the equity instrument will become redeemable, the Company has the option to either accrete changes in the redemption value over the period from the date of issuance (or from the date that it becomes probable that the instrument will become redeemable, if later) to the earliest redemption date of the instrument or to recognize changes in the redemption value immediately as they occur and adjust the carrying amount of the instrument to equal the redemption value at the end of each reporting period. The Company has elected to recognize the changes immediately. The accretion or remeasurement is treated as a deemed dividend (i.e., a reduction to retained earnings, or in absence of retained earnings, additional paid-in capital). As of September 30, 2022, the shares of common stock reflected on the balance sheet are reconciled in the following table. Schedule of reconciliation of common stock reflected on balance sheet As of Gross proceeds $ 115,000,000 Less: Proceeds allocated to Public Warrants (690,000 ) Proceeds allocated to Public Rights (8,280,000 ) Offering costs of Public Shares (6,236,778 ) Plus: Accretion of carrying value to redemption value 15,865,772 Common stock subject to possible redemption $ 115,658,994	Note 3 — Proposed Public Offering Pursuant to the Proposed Public Offering, the Company intends to offer for sale 10,000,000 11,500,000 10.00 11.50

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended	9 Months Ended	10 Months Ended	12 Months Ended
Commitments and Contingencies	Sep. 30, 2022	Sep. 30, 2022	Dec. 31, 2021	Mar. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies		Note 6 — Commitments and Contingencies Registration Rights The holders of the Insider Shares issued and outstanding as of April 19, 2022, as well as the holders of the private units and any shares of the Company’s insiders, officers, directors or their affiliates may be issued in payment of working capital loans and extension loans made to the Company (and any shares of common stock issuable upon the exercise of the warrants and conversion of the underlying the private rights), will be entitled to registration rights pursuant to an agreement signed on April 19, 2022. The holders of a majority of these securities are entitled to make up to two demands that we register such securities. The holders of the majority of the Insider Shares can elect to exercise these registration rights at any time commencing three months prior to the date on which these shares of common stock are to be released from escrow. The holders of a majority of the private units and units issued in payment of working capital loans made to us can elect to exercise these registration rights at any time commencing on the date that the Company consummate an initial business combination. In addition, the holders have certain “piggy-back” registration rights with respect to registration statements filed subsequent to the consummation of an initial business combination. The Company will bear the expenses incurred in connection with the filing of any such registration statements. Underwriting Agreement The Company has granted Chardan, the representative of the underwriters, a 45-day option from the date of this prospectus to purchase up to 1,500,000 1,500,000 The underwriters were paid a cash underwriting discount of 2.0 2,300,000 3.5 4,025,000 Right of First Refusal The Company has granted Chardan for a period of 18 months after the date of the consummation of the Company’s Business Combination, a right of first refusal to act as book-running manager, with at least 30% of the economics, or, in the case of a “three-handed” deal 20% of the economics, for any and all future public and private equity and debt offerings.	Note 6 — Commitments and Contingency Risks and Uncertainties Management is currently evaluating the impact of the COVID-19 pandemic on the industry and has concluded that while it is reasonably possible that the virus could have a negative effect on the Company’s future financial position, results of its operations and/or search for a target company, there has not been a significant impact as of the date of these financial statements. The financial statements do not include any adjustments that might result from the future outcome of this uncertainty. Registration Rights The holders of the Insider Shares issued and outstanding on the date of this prospectus, as well as the holders of the private units and any shares of the Company’s insiders, officers, directors or their affiliates may be issued in payment of working capital loans and extension loans made to the Company (and any shares of common stock issuable upon the exercise of the warrants and conversion of the underlying the private rights), will be entitled to registration rights pursuant to an agreement to be signed prior to or on the effective date of this offering. The holders of a majority of these securities are entitled to make up to two demands that we register such securities. The holders of the majority of the Insider Shares can elect to exercise these registration rights at any time commencing three months prior to the date on which these shares of common stock are to be released from escrow. The holders of a majority of the private units and units issued in payment of working capital loans made to us can elect to exercise these registration rights at any time commencing on the date that the Company consummate an initial business combination. In addition, the holders have certain “piggy-back” registration rights with respect to registration statements filed subsequent to the consummation of an initial business combination. The Company will bear the expenses incurred in connection with the filing of any such registration statements. Right of First Refusal The Company has granted Chardan for a period of 18 months after the date of the consummation of the Company’s Business Combination, a right of first refusal to act as book-running manager, with at least 30% of the economics, or, in the case of a “three-handed” deal 20% of the economics, for any and all future public and private equity and debt offerings. Underwriting Agreement The Company has granted Chardan, the representative of the underwriters, a 45-day option from the date of this prospectus to purchase up to 1,500,000 The underwriters will be entitled to a cash underwriting discount of 2.0 2,000,00 2,300,000 3.5 3,500,000 4,025,000
COMMITMENTS AND CONTINGENCIES		Note 6 — Commitments and Contingencies Registration Rights The holders of the Insider Shares issued and outstanding as of April 19, 2022, as well as the holders of the private units and any shares of the Company’s insiders, officers, directors or their affiliates may be issued in payment of working capital loans and extension loans made to the Company (and any shares of common stock issuable upon the exercise of the warrants and conversion of the underlying the private rights), will be entitled to registration rights pursuant to an agreement signed on April 19, 2022. The holders of a majority of these securities are entitled to make up to two demands that we register such securities. The holders of the majority of the Insider Shares can elect to exercise these registration rights at any time commencing three months prior to the date on which these shares of common stock are to be released from escrow. The holders of a majority of the private units and units issued in payment of working capital loans made to us can elect to exercise these registration rights at any time commencing on the date that the Company consummate an initial business combination. In addition, the holders have certain “piggy-back” registration rights with respect to registration statements filed subsequent to the consummation of an initial business combination. The Company will bear the expenses incurred in connection with the filing of any such registration statements. Underwriting Agreement The Company has granted Chardan, the representative of the underwriters, a 45-day option from the date of this prospectus to purchase up to 1,500,000 1,500,000 The underwriters were paid a cash underwriting discount of 2.0 2,300,000 3.5 4,025,000 Right of First Refusal The Company has granted Chardan for a period of 18 months after the date of the consummation of the Company’s Business Combination, a right of first refusal to act as book-running manager, with at least 30% of the economics, or, in the case of a “three-handed” deal 20% of the economics, for any and all future public and private equity and debt offerings.	Note 6 — Commitments and Contingency Risks and Uncertainties Management is currently evaluating the impact of the COVID-19 pandemic on the industry and has concluded that while it is reasonably possible that the virus could have a negative effect on the Company’s future financial position, results of its operations and/or search for a target company, there has not been a significant impact as of the date of these financial statements. The financial statements do not include any adjustments that might result from the future outcome of this uncertainty. Registration Rights The holders of the Insider Shares issued and outstanding on the date of this prospectus, as well as the holders of the private units and any shares of the Company’s insiders, officers, directors or their affiliates may be issued in payment of working capital loans and extension loans made to the Company (and any shares of common stock issuable upon the exercise of the warrants and conversion of the underlying the private rights), will be entitled to registration rights pursuant to an agreement to be signed prior to or on the effective date of this offering. The holders of a majority of these securities are entitled to make up to two demands that we register such securities. The holders of the majority of the Insider Shares can elect to exercise these registration rights at any time commencing three months prior to the date on which these shares of common stock are to be released from escrow. The holders of a majority of the private units and units issued in payment of working capital loans made to us can elect to exercise these registration rights at any time commencing on the date that the Company consummate an initial business combination. In addition, the holders have certain “piggy-back” registration rights with respect to registration statements filed subsequent to the consummation of an initial business combination. The Company will bear the expenses incurred in connection with the filing of any such registration statements. Right of First Refusal The Company has granted Chardan for a period of 18 months after the date of the consummation of the Company’s Business Combination, a right of first refusal to act as book-running manager, with at least 30% of the economics, or, in the case of a “three-handed” deal 20% of the economics, for any and all future public and private equity and debt offerings. Underwriting Agreement The Company has granted Chardan, the representative of the underwriters, a 45-day option from the date of this prospectus to purchase up to 1,500,000 The underwriters will be entitled to a cash underwriting discount of 2.0 2,000,00 2,300,000 3.5 3,500,000 4,025,000
NATURALSHRIMP INCORPORATED [Member]
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	NOTE 10 — COMMITMENTS AND CONTINGENCIES Executive Employment Agreements — Gerald Easterling On April 1, 2015, the Company entered into an employment agreement with Gerald Easterling at the time as the Company’s President, effective as of April 1, 2015 (the “Employment Agreement”). The Employment Agreement is terminable at will and each provide for a base annual salary of $ 96,000 180,000 The Employment Agreement provides that in the event the employee is terminated without cause or resigns for good reason (as defined in their Employment Agreement), the employee will receive, as severance the employee’s base salary for a period of 60 months following the date of termination. In the event of a change of control of the Company, the employee may elect to terminate the Employment Agreement within 30 days thereafter and upon such termination would receive a lump sum payment equal to 500% of the employee’s base salary. The Employment Agreement contains certain restrictive covenants relating to non-competition, non-solicitation of customers and non-solicitation of employees for a period of one year following termination of the employee’s Employment Agreement.			NOTE 17 COMMITMENTS AND CONTINGENCIES Executive Employment Agreements -Gerald Easterling On April 1, 2015, the Company entered into an employment agreement with Gerald Easterling at the time as the Company’s President, effective as of April 1, 2015 (the “Employment Agreement”). The Employment Agreement is terminable at will and provides for a base annual salary of $ 96,000 The Employment Agreement provides that in the event the employee is terminated without cause or resigns for good reason (as defined in their Employment Agreement), the employee will receive, as severance the employee’s base salary for a period of 60 months following the date of termination. In the event of a change of control of the Company, the employee may elect to terminate the Employment Agreement within 30 days thereafter and upon such termination would receive a lump sum payment equal to 500% of the employee’s base salary. The Employment Agreement contains certain restrictive covenants relating to non-competition, non-solicitation of customers and non-solicitation of employees for a period of one year following termination of the employee’s Employment Agreement. RGA Labs, Inc. On February 18, 2020, RGA Labs, Inc. (“RGA”) filed suit against the Company in the Illinois Circuit Court (23rd District) alleging that the Company owed RGA money pursuant to a written contract for the design and manufacture of certain water treatment equipment commissioned by the Company. The Company disputed the allegations and has counterclaimed against RGA for additional costs and expenses incurred by the Company in correcting, repairing and retro-fitting the equipment to enable it to work in the Company’s facilities. As a result of RGA’s failure to respond to written discovery served by the Company and failure of RGA to satisfy requirements imposed by an order compelling response, the court issued an order prohibiting RGA from introducing any evidence at the time of trial other than the original agreement between RGA and the Company. Further, the Court sustained the Company’s objection to RGA’s written discovery obviating the Company’s obligation to respond. On December 31, 2021, a settlement was finalized for the sum of $ 12,000 Gary Shover A shareholder of NaturalShrimp Holdings, Inc. (“NSH”), Gary Shover, filed suit against the Company on August 11, 2020 in the Northern District of Texas, Dallas Division, alleging breach of contract for the Company’s failure to exchange common shares of the Company for shares Mr. Shover owns in NSH. On November 15, 2021, a hearing was held before the US District Court for the Northern District of Texas, Dallas Division at which time Mr. Shover and the Company presented arguments as to why the Court should approve a joint motion for settlement. After considering the argument of counsel and taking questions from those NSH Shareholders who were present through video conferencing link, the Court approved the motion of the parties to allow Mr. Shover and all like and similarly situated NSH Shareholders to exchange each share of NSH held by a NSH Shareholder for a share of the Company. A final Order was signed on December 6, 2021 and the case was closed by an Order of the Court of the same date. The Company is to issue approximately 93 29,388,000 0.316 28,494,706 9,415,950 60,841,649
COMMITMENTS AND CONTINGENCIES	NOTE 10 — COMMITMENTS AND CONTINGENCIES Executive Employment Agreements — Gerald Easterling On April 1, 2015, the Company entered into an employment agreement with Gerald Easterling at the time as the Company’s President, effective as of April 1, 2015 (the “Employment Agreement”). The Employment Agreement is terminable at will and each provide for a base annual salary of $ 96,000 180,000 The Employment Agreement provides that in the event the employee is terminated without cause or resigns for good reason (as defined in their Employment Agreement), the employee will receive, as severance the employee’s base salary for a period of 60 months following the date of termination. In the event of a change of control of the Company, the employee may elect to terminate the Employment Agreement within 30 days thereafter and upon such termination would receive a lump sum payment equal to 500% of the employee’s base salary. The Employment Agreement contains certain restrictive covenants relating to non-competition, non-solicitation of customers and non-solicitation of employees for a period of one year following termination of the employee’s Employment Agreement.			NOTE 17 COMMITMENTS AND CONTINGENCIES Executive Employment Agreements -Gerald Easterling On April 1, 2015, the Company entered into an employment agreement with Gerald Easterling at the time as the Company’s President, effective as of April 1, 2015 (the “Employment Agreement”). The Employment Agreement is terminable at will and provides for a base annual salary of $ 96,000 The Employment Agreement provides that in the event the employee is terminated without cause or resigns for good reason (as defined in their Employment Agreement), the employee will receive, as severance the employee’s base salary for a period of 60 months following the date of termination. In the event of a change of control of the Company, the employee may elect to terminate the Employment Agreement within 30 days thereafter and upon such termination would receive a lump sum payment equal to 500% of the employee’s base salary. The Employment Agreement contains certain restrictive covenants relating to non-competition, non-solicitation of customers and non-solicitation of employees for a period of one year following termination of the employee’s Employment Agreement. RGA Labs, Inc. On February 18, 2020, RGA Labs, Inc. (“RGA”) filed suit against the Company in the Illinois Circuit Court (23rd District) alleging that the Company owed RGA money pursuant to a written contract for the design and manufacture of certain water treatment equipment commissioned by the Company. The Company disputed the allegations and has counterclaimed against RGA for additional costs and expenses incurred by the Company in correcting, repairing and retro-fitting the equipment to enable it to work in the Company’s facilities. As a result of RGA’s failure to respond to written discovery served by the Company and failure of RGA to satisfy requirements imposed by an order compelling response, the court issued an order prohibiting RGA from introducing any evidence at the time of trial other than the original agreement between RGA and the Company. Further, the Court sustained the Company’s objection to RGA’s written discovery obviating the Company’s obligation to respond. On December 31, 2021, a settlement was finalized for the sum of $ 12,000 Gary Shover A shareholder of NaturalShrimp Holdings, Inc. (“NSH”), Gary Shover, filed suit against the Company on August 11, 2020 in the Northern District of Texas, Dallas Division, alleging breach of contract for the Company’s failure to exchange common shares of the Company for shares Mr. Shover owns in NSH. On November 15, 2021, a hearing was held before the US District Court for the Northern District of Texas, Dallas Division at which time Mr. Shover and the Company presented arguments as to why the Court should approve a joint motion for settlement. After considering the argument of counsel and taking questions from those NSH Shareholders who were present through video conferencing link, the Court approved the motion of the parties to allow Mr. Shover and all like and similarly situated NSH Shareholders to exchange each share of NSH held by a NSH Shareholder for a share of the Company. A final Order was signed on December 6, 2021 and the case was closed by an Order of the Court of the same date. The Company is to issue approximately 93 29,388,000 0.316 28,494,706 9,415,950 60,841,649

Fair Value Measurements

Fair Value Measurements	9 Months Ended
Fair Value Measurements	Sep. 30, 2022
Fair Value Disclosures [Abstract]
Fair Value Measurements	Note 8 — Fair Value Measurements The fair value of the Company’s consolidated financial assets and liabilities reflects management’s estimate of amounts that the Company would have received in connection with the sale of the assets or paid in connection with the transfer of the liabilities in an orderly transaction between market participants at the measurement date. In connection with measuring the fair value of its assets and liabilities, the Company seeks to maximize the use of observable inputs (market data obtained from independent sources) and to minimize the use of unobservable inputs (internal assumptions about how market participants would price assets and liabilities). The following fair value hierarchy is used to classify assets and liabilities based on the observable inputs and unobservable inputs used in order to value the assets and liabilities: Level 1: Quoted prices in active markets for identical assets or liabilities. An active market for an asset or liability is a market in which transactions for the asset or liability occur with sufficient frequency and volume to provide pricing information on an ongoing basis. Level 2: Observable inputs other than Level 1 inputs. Examples of Level 2 inputs include quoted prices in active markets for similar assets or liabilities and quoted prices for identical assets or liabilities in markets that are not active. Level 3: Unobservable inputs based on the assessment of the assumptions that market participants would use in pricing the asset or liability. The following table presents information about the Company’s assets and liabilities that are measured at fair value on September 30, 2022, and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value: Schedule of fair value measurements, recurring and nonrecurring Level 1 Level 2 Level 3 Total Assets Marketable securities held in Trust Account $ 115,658,994 $ — $ — $ 115,658,994 Total assets $ 115,658,994 $ — $ — $ 115,658,994

NATURE OF THE ORGANIZATION AND

NATURE OF THE ORGANIZATION AND BUSINESS	6 Months Ended	12 Months Ended
NATURE OF THE ORGANIZATION AND BUSINESS	Sep. 30, 2022	Mar. 31, 2022
NATURALSHRIMP INCORPORATED [Member]
NATURE OF THE ORGANIZATION AND BUSINESS	NOTE 1 — NATURE OF THE ORGANIZATION AND BUSINESS Nature of the Business NaturalShrimp Incorporated (“NaturalShrimp” or the “Company”), a Nevada corporation, is a biotechnology company and has developed a proprietary technology that allows it to grow Pacific White shrimp (Lit Penaeus, formerly Penaeus vannamei) in an ecologically controlled, high-density, low-cost environment, and in fully contained and independent production facilities. The Company’s system uses technology which allows it to produce a naturally grown shrimp “crop” weekly and accomplishes this without the use of antibiotics or toxic chemicals. The Company has developed several proprietary technology assets, including a knowledge base that allows it to produce commercial quantities of shrimp in a closed system with a computer monitoring system that automates, monitors and maintains proper levels of oxygen, salinity and temperature for optimal shrimp production. The Company’s production facilities are located in La Coste, Texas and Webster City, Iowa. On December 17, 2020, the Company closed on an Asset Purchase Agreement (“APA”) between VeroBlue Farms USA, Inc., a Nevada corporation (“VBF”), VBF Transport, Inc., a Delaware corporation (“Transport”), and Iowa’s First, Inc., an Iowa corporation (“Iowa’s First”) (each a “Seller” and collectively, “Sellers”). Transport and Iowa’s First were wholly-owned subsidiaries of VBF. The agreement called for the Company to purchase all of the tangible assets of VBF, the motor vehicles of Transport and the real property (together with all plants, buildings, structures, fixtures, fittings, systems and other improvements located on such real property) of Iowa’s First. The facility was originally designed as an aquaculture facility, with the company having production issues. The Company began a modification process to convert the plant to produce shrimp, which will allow them to scale faster without having to build new facilities. The three Iowa facilities contain the tanks and infrastructure that will be used to support the production of shrimp with the incorporation of the Company’s patented EC platform technology. On May 19, 2021, the Company entered into a Securities Purchase Agreement (the “SPA”) with F&T Water Solutions, LLC (“F&T”), for F&T’s owned shares of Natural Aquatic Systems, Inc. (“NAS”). Prior to entering into the SPA, the Company owned fifty-one percent ( 51 49 100 The Company has three wholly-owned subsidiaries including NaturalShrimp USA Corporation, NaturalShrimp Global, Inc. and NAS. Going Concern The accompanying unaudited condensed consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“GAAP”), assuming the Company will continue as a going concern, which contemplates the realization of assets and satisfaction of liabilities in the normal course of business. For the six months ended September 30, 2022, the Company had a net loss from operations of approximately $5,553,000 5,552,830 177,927,198 38,334,000 1,500,000 1,100,000 3,900,000 250,000 64,000,000 5,000,000 500,000 4,972,156 Management believes that private placements of equity capital will be needed to fund the Company’s long-term operating requirements. The Company may also encounter business endeavors that require significant cash commitments or unanticipated problems or expenses that could result in a requirement for additional cash. If the Company raises additional funds through the issuance of equity, the percentage ownership of its current shareholders could be reduced, and such securities might have rights, preferences or privileges senior to our common stock. Additional financing may not be available upon acceptable terms, or at all. If adequate funds are not available or are not available on acceptable terms, the Company may not be able to take advantage of prospective business endeavors or opportunities, which could significantly and materially restrict our operations. The Company continues to pursue external financing alternatives to improve its working capital position. If the Company is unable to obtain the necessary capital, the Company may be unable to develop its facilities and enter in production.	NOTE 1 NATURE OF THE ORGANIZATION AND BUSINESS Nature of the Business NaturalShrimp Incorporated (“NaturalShrimp” or the “Company”), a Nevada corporation, is a biotechnology company and has developed a proprietary technology that allows it to grow Pacific White shrimp (Litopenaeus vannamei, formerly Penaeus vannamei) in an ecologically controlled, high-density, low-cost environment, and in fully contained and independent production facilities. The Company’s system uses technology which allows it to produce a naturally-grown shrimp “crop” weekly and accomplishes this without the use of antibiotics or toxic chemicals. The Company has developed several proprietary technology assets, including a knowledge base that allows it to produce commercial quantities of shrimp in a closed system with a computer monitoring system that automates, monitors and maintains proper levels of oxygen, salinity and temperature for optimal shrimp production. The Company’s production facilities are located in La Coste, Texas and Webster City, Iowa. On December 15, 2020, the Company entered into an Asset Purchase Agreement (“APA”) between VeroBlue Farms USA, Inc., a Nevada corporation (“VBF”), VBF Transport, Inc., a Delaware corporation (“Transport”), and Iowa’s First, Inc., an Iowa corporation (“Iowa’s First”) (each a “Seller” and collectively, “Sellers”). Transport and Iowa’s First were wholly-owned subsidiaries of VBF. The agreement called for the Company to purchase all of the tangible assets of VBF, the motor vehicles of Transport and the real property (together with all plants, buildings, structures, fixtures, fittings, systems and other improvements located on such real property) of Iowa’s First. The facility was originally designed as an aquaculture facility, with the company having production issues. The Company began a modification process to convert the plant to produce shrimp, which will allow them to scale faster without having to build new facilities. The three Iowa facilities contain the tanks and infrastructure that will be used to support the production of shrimp with the incorporation of the Company’s patented EC platform technology. On May 19, 2021, the Company entered into a Securities Purchase Agreement (the “SPA”) with F&T Water Solutions, LLC (“F&T”), for F&T’s owned shares of Natural Aquatic Systems, Inc. (“NAS”). Prior to entering into the SPA, the Company owned fifty-one percent ( 51 49 100 The Company has three wholly-owned subsidiaries including NaturalShrimp USA Corporation, NaturalShrimp Global, Inc. and NAS. Going Concern The accompanying consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“GAAP”), assuming the Company will continue as a going concern, which contemplates the realization of assets and satisfaction of liabilities in the normal course of business. For the year ended March 31, 2022, the Company had a net loss available for common stockholders of approximately $96,353,000 96,352,755 150,036,023 17,017,000 17,277,000 1,348,000 13,905,000 1,500,000 Management believes that private placements of equity capital will be needed to fund the Company’s long-term operating requirements. The Company may also encounter business endeavors that require significant cash commitments or unanticipated problems or expenses that could result in a requirement for additional cash. If the Company raises additional funds through the issuance of equity, the percentage ownership of its current shareholders could be reduced, and such securities might have rights, preferences or privileges senior to our common stock. Additional financing may not be available upon acceptable terms, or at all. If adequate funds are not available or are not available on acceptable terms, the Company may not be able to take advantage of prospective business endeavors or opportunities, which could significantly and materially restrict our operations. The Company continues to pursue external financing alternatives to improve its working capital position. If the Company is unable to obtain the necessary capital, the Company may be unable to develop its facilities and enter in production.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended	9 Months Ended	10 Months Ended	12 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Sep. 30, 2022	Sep. 30, 2022	Dec. 31, 2021	Mar. 31, 2022
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES		Note 2 — Significant Accounting Policies Basis of Presentation The accompanying unaudited condensed financial statements of the Company are presented in U.S. dollars and have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim financial information and Article 10 of Regulation S-X. Accordingly, certain disclosures included in the annual financial statements have been condensed or omitted from these financial statements as they are not required for interim financial statements under GAAP and the rules of the SEC. In the opinion of management, the unaudited condensed financial statements reflect all adjustments, which include only normal recurring adjustments necessary for the fair statement of the balances and results for the periods presented. They should be read in conjunction with the Company’s Current Report on Form 8-K, as filed with the SEC on June 1, 2022. The interim results for the three months and nine months ended September 30, 2022, and for the three months ended September 30, 2021 and for the period from March 8, 2021 (inception) through September 30, 2021 are not necessarily indicative of the results that may be expected through December 31, 2022 or for any future periods. Emerging Growth Company The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act, as modified by the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the independent registered public accounting firm attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and stockholder approval of any golden parachute payments not previously approved. Further, Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s financial statements with another public company that is neither an emerging growth company nor an emerging growth company that has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used. Use of Estimates In preparing these financial statements in conformity with U.S. GAAP, the Company’s management makes estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported expenses during the reporting period. Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future confirming events. Accordingly, the actual results could differ significantly from those estimates. Cash and Cash Equivalents The Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents. The Company had $ 354,737 196,000 none Deferred Offering Costs The Company complies with the requirements of FASB ASC Topic 340-10-S99-1, “Other Assets and Deferred Costs — SEC Materials” (“ASC 340-10-S99”) and SEC Staff Accounting Bulletin Topic 5A, “Expenses of Offering”. Deferred offering costs of $ 6,764,402 Stock Compensation Expense The Company accounts for stock-based compensation expense in accordance with ASC 718, “Compensation — Stock Compensation” (“ASC 718”). Under ASC 718, stock-based compensation associated with equity-classified awards is measured at fair value upon the grant date and recognized over the requisite service period. To the extent a stock-based award is subject to a performance condition, the amount of expense recorded in a given period, if any, reflects an assessment of the probability of achieving such performance condition, with compensation recognized once the event is deemed probable to occur. The fair value of equity awards has been estimated using a market approach. Forfeitures are recognized as incurred. The Company’s Insider Shares were granted to certain independent directors subject to a performance condition, namely the occurrence of a Business Combination. This performance condition is considered in determining the grant date fair value of these instruments using Monte Carlo simulation. Compensation expense related to the Insider Shares is recognized only when the performance condition is probable of occurrence, or more specifically when a Business Combination is consummated. Therefore, no and nine months ended September 30, 2022 and the three months ended September 30, 2021 and for the period from March 8, 2021 (inception) through September 30, 2021. The estimated fair value of the 16,666 123,900 7.38 Income Taxes The Company accounts for income taxes under ASC 740, “Income Taxes.” ASC 740, Income Taxes, requires the recognition of deferred tax assets and liabilities for both the expected impact of differences between the unaudited condensed financial statements and tax basis of assets and liabilities and for the expected future tax benefit to be derived from tax loss and tax credit carry forwards. ASC 740 additionally requires a valuation allowance to be established when it is more likely than not that all or a portion of deferred tax assets will not be realized. The Company’s effective tax rate was 29.49 0.00 35.90 0.00 21 ASC 740 also clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements and prescribes a recognition threshold and measurement process for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more-likely-than-not to be sustained upon examination by taxing authorities. ASC 740 also provides guidance on derecognition, classification, interest and penalties, accounting in interim period, disclosure and transition. While ASC 740 identifies usage of an effective annual tax rate for purposes of an interim provision, it does allow for estimating individual elements in the current period if they are significant, unusual or infrequent. Computing the effective tax rate for the Company is complicated due to the potential impact of the timing of any Business Combination expenses and the actual interest income that will be recognized during the year. The Company has taken a position as to the calculation of income tax expense in a current period based on ASC 740-270-25-3 which states, “If an entity is unable to estimate a part of its ordinary income (or loss) or the related tax (benefit) but is otherwise able to make a reasonable estimate, the tax (or benefit) applicable to the item that cannot be estimated shall be reported in the interim period in which the item is reported.” The Company believes its calculation to be a reliable estimate and allows it to properly take into account the usual elements that can impact its annualized book income and its impact on the effective tax rate. As such, the Company is computing its taxable income (loss) and associated income tax provision based on actual results through September 30, 2022. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. There were no no The Company has identified the United States as its only “major” tax jurisdiction. The Company is subject to income taxation by major taxing authorities since inception. These examinations may include questioning the timing and amount of deductions, the nexus of income among various tax jurisdictions and compliance with federal and state tax laws. The Company’s management does not expect that the total amount of unrecognized tax benefits will materially change over the next twelve months. Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist of a cash account in a financial institution, which, at times, may exceed the Federal Depository Insurance Coverage of $ 250,000 Fair Value of Financial Instruments The fair value of the Company’s assets and liabilities, which qualify as financial instruments under ASC 825, “Financial Instruments,” approximates the carrying amounts represented in the accompanying balance sheet, primarily due to their short-term nature. Net Income (Loss) Per Share The Company complies with accounting and disclosure requirements of FASB ASC 260, Earnings Per Share. The Company’s unaudited condensed statements of operations for subsequent periods will include a presentation of income (loss) per redeemable share and income (loss) per non-redeemable share following the two-class method of income per share. Net income (loss) per share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period, excluding shares of common stock subject to forfeiture by the Initial Stockholders. At September 30, 2022, the Company did not have any dilutive securities and other contracts that could, potentially, be exercised or converted into shares of common stock and then share in the earnings of the Company. As a result, diluted loss per share is the same as basic loss per share for the period presented. Net loss per common share is computed by dividing net income (loss) by the weighted-average number of shares of common stock outstanding during the period. As the Public Shares are considered to be redeemable at fair value, and a redemption at fair value does not amount to a distribution different than other stockholders, redeemable and non-redeemable common stock are presented as one class of stock in calculating net income (loss) per share. The Company has not considered the effect of the warrants sold in the IPO and private placement to purchase an aggregate of 11,843,500 The Net loss per share presented in the unaudited condensed statement of operations is based on the following: Basic and diluted net loss per share Three months ended Redeemable Non-redeemable Basic and diluted net income per share: Numerators: Allocation of net income $ 193,855 $ 54,254 Denominators: Weighted-average shares outstanding 11,500,000 3,218,499 Basic and diluted net income per share $ 0.02 $ 0.02 Nine months ended Redeemable Non-redeemable Basic and diluted net income per share: Numerators: Allocation of net income $ 159,319 $ 68,570 Denominators: Weighted-average shares outstanding 6,779,412 2,917,843 Basic and diluted net income per share $ 0.02 $ 0.02 Warrants The Company accounts for warrants as either equity-classified or liability-classified instruments based on an assessment of the warrant’s specific terms and applicable authoritative guidance in Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 480, Distinguishing Liabilities from Equity (“ASC 480”) and ASC 815, Derivatives and Hedging (“ASC 815”). The assessment considers whether the warrants are freestanding financial instruments pursuant to ASC 480, meet the definition of a liability pursuant to ASC 480, and whether the warrants meet all of the requirements for equity classification under ASC 815, including whether the warrants are indexed to the Company’s own common shares and whether the warrant holders could potentially require “net cash settlement” in a circumstance outside of the Company’s control, among other conditions for equity classification. This assessment, which requires the use of professional judgment, is conducted at the time of warrant issuance and as of each subsequent quarterly period end date while the warrants are outstanding. For issued or modified warrants that meet all of the criteria for equity classification, the warrants are required to be recorded as a component of additional paid-in capital at the time of issuance. For issued or modified warrants that do not meet all the criteria for equity classification, the warrants are required to be recorded at their initial fair value on the date of issuance, and each balance sheet date thereafter. Changes in the estimated fair value of the warrants are recognized as a non-cash gain or loss on the statements of operations. As discussed in Note 7, the Company determined that upon further review of the proposed form of warrant agreement, management concluded that the Public Warrants and Private Warrants to be issued pursuant to the warrant agreement qualify for equity accounting treatment. Common Stock Subject to Possible Redemption The Company accounts for its common stock subject to possible redemption in accordance with the guidance in ASC Topic 480 “Distinguishing Liabilities from Equity.” Common stock subject to mandatory redemption (if any) are classified as a liability instrument and are measured at fair value. Conditionally redeemable common stock (including common stock that feature redemption rights that is either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) is classified as temporary equity. At all other times, common stock is classified as stockholders’ equity. The Company’s common stock features certain redemption rights that are considered to be outside of the Company’s control and subject to occurrence of uncertain future events. If it is probable that the equity instrument will become redeemable, we have the option to either (i) accrete changes in the redemption value over the period from the date of issuance (or from the date that it becomes probable that the instrument will become redeemable, if later) to the earliest redemption date of the instrument or (ii) recognize changes in the redemption value immediately as they occur and adjust the carrying amount of the instrument to equal the redemption value at the end of each reporting period. The Company has elected to recognize the changes immediately. The accretion or remeasurement will be treated as a deemed dividend (i.e., a reduction to retained earnings, or in absence of retained earnings, additional paid-in capital). Investments Held in Trust Account Upon the closing of the IPO and the private placement on April 22, 2022, and the exercise of the over-allotment option and the sale of the additional Private Units on April 27, 2022, an amount of $ 115,000,000 The Company’s investments held in the Trust Account are classified as trading securities. Trading securities are presented on the balance sheet at fair value at the end of each reporting period. Gains and losses resulting from the change in fair value of these securities is included in income from investments held in Trust Account in the accompanying unaudited condensed statement of operations. The estimated fair values of investments held in the Trust Account are determined using available market information. Recent Accounting Pronouncements In August 2020, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2020-06, Debt — Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging — Contracts in Entity’s Own Equity (Subtopic 815-40) (“ASU 2020-06”) to simplify accounting for certain financial instruments. ASU 2020-06 eliminates the current models that require separation of beneficial conversion and cash conversion features from convertible instruments and simplifies the derivative scope exception guidance pertaining to equity classification of contracts in an entity’s own equity. The new standard also introduces additional disclosures for convertible debt and freestanding instruments that are indexed to and settled in an entity’s own equity. ASU 2020-06 amends the diluted earnings per share guidance, including the requirement to use the if-converted method for all convertible instruments. The amendments are effective for smaller reporting companies for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years. The Company is currently assessing the impact, if any, that ASU 2020-06 would have on its financial position, results of operations or cash flows. Management does not believe that any other recently issued, but not yet effective, accounting pronouncements, if currently adopted, would have a material effect on the Company’s financial statement.	Note 2 — Summary of Significant Accounting Policies Basis of Presentation The accompanying financial statements are presented in conformity with accounting principles generally accepted in the United States of America (“GAAP”) and pursuant to the rules and regulations of the SEC. Emerging Growth Company The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act, as modified by the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the independent registered public accounting firm attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and stockholder approval of any golden parachute payments not previously approved. Further, Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s financial statements with another public company that is neither an emerging growth company nor an emerging growth company that has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used. Use of Estimates In preparing these financial statements in conformity with U.S. GAAP, the Company’s management makes estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported expenses during the reporting period. Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future confirming events. Accordingly, the actual results could differ significantly from those estimates. Cash and Cash Equivalents The Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents. The Company had $ 196,000 none Deferred Offering Costs Deferred offering costs consist of legal, underwriting fees and other costs incurred through the balance sheet date that are directly related to the Proposed Public Offering and that will be charged to stockholders’ equity upon the completion of the Proposed Public Offering. Should the Proposed Public Offering prove to be unsuccessful, these deferred costs, as well as additional expenses to be incurred, will be charged to operations. Stock Compensation Expense The Company accounts for stock-based compensation expense in accordance with ASC 718, “Compensation — Stock Compensation” (“ASC 718”). Under ASC 718, stock-based compensation associated with equity-classified awards is measured at fair value upon the grant date and recognized over the requisite service period. To the extent a stock-based award is subject to a performance condition, the amount of expense recorded in a given period, if any, reflects an assessment of the probability of achieving such performance condition, with compensation recognized once the event is deemed probable to occur. The fair value of equity awards has been estimated using a market approach. Forfeitures are recognized as incurred. The Company’s Insider Shares were granted to certain independent directors subject to a performance condition, namely the occurrence of a Business Combination. This performance condition is considered in determining the grant date fair value of these instruments using Monte Carlo simulation. Compensation expense related to the Insider Shares is recognized only when the performance condition is probable of occurrence, or more specifically when a Business Combination is consummated. Therefore, no Income Taxes The Company follows the asset and liability method of accounting for income taxes under ASC 740, “Income Taxes.” Deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that included the enactment date. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. ASC 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more likely than not to be sustained upon examination by taxing authorities. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. There were no no The Company has identified the United States as its only “major” tax jurisdiction. The Company may be subject to potential examination by federal and state taxing authorities in the areas of income taxes. These potential examinations may include questioning the timing and amount of deductions, the nexus of income among various tax jurisdictions and compliance with federal and state tax laws. The Company’s management does not expect that the total amount of unrecognized tax benefits will materially change over the next twelve months. The provision for income taxes was deemed to be immaterial for the period from March 8, 2021 (inception) to December 31, 2021. Net Loss Per Share Net loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period, excluding shares of common stock subject to forfeiture by the Initial Stockholders. Weighted average shares were reduced for the effect of an aggregate of 375,000 Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist of a cash account in a financial institution, which, at times, may exceed the Federal Depository Insurance Coverage of $ 250,000 Fair Value of Financial Instruments The fair value of the Company’s assets and liabilities, which qualify as financial instruments under ASC 825, “Financial Instruments,” approximates the carrying amounts represented in the accompanying balance sheet, primarily due to their short-term nature. Common Stock Subject to Possible Redemption The Company accounts for its common stock subject to possible redemption in accordance with the guidance in ASC Topic 480 “Distinguishing Liabilities from Equity.” Common stock subject to mandatory redemption (if any) are classified as a liability instrument and are measured at fair value. Conditionally redeemable common stock (including common stock that feature redemption rights that is either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) is classified as temporary equity. At all other times, common stock is classified as stockholders’ equity. The Company’s common stock features certain redemption rights that are considered to be outside of the Company’s control and subject to occurrence of uncertain future events. If it is probable that the equity instrument will become redeemable, we have the option to either (i) accrete changes in the redemption value over the period from the date of issuance (or from the date that it becomes probable that the instrument will become redeemable, if later) to the earliest redemption date of the instrument or (ii) recognize changes in the redemption value immediately as they occur and adjust the carrying amount of the instrument to equal the redemption value at the end of each reporting period. The Company has elected to recognize the changes immediately. The accretion or remeasurement will be treated as a deemed dividend (i.e., a reduction to retained earnings, or in absence of retained earnings, additional paid-in capital). Warrants The Company accounts for warrants as either equity-classified or liability-classified instruments based on an assessment of the warrant’s specific terms and applicable authoritative guidance in Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 480, Distinguishing Liabilities from Equity (“ASC 480”) and ASC 815, Derivatives and Hedging (“ASC 815”). The assessment considers whether the warrants are freestanding financial instruments pursuant to ASC 480, meet the definition of a liability pursuant to ASC 480, and whether the warrants meet all of the requirements for equity classification under ASC 815, including whether the warrants are indexed to the Company’s own common shares and whether the warrant holders could potentially require “net cash settlement” in a circumstance outside of the Company’s control, among other conditions for equity classification. This assessment, which requires the use of professional judgment, is conducted at the time of warrant issuance and as of each subsequent quarterly period end date while the warrants are outstanding. For issued or modified warrants that meet all of the criteria for equity classification, the warrants are required to be recorded as a component of additional paid-in capital at the time of issuance. For issued or modified warrants that do not meet all the criteria for equity classification, the warrants are required to be recorded at their initial fair value on the date of issuance, and each balance sheet date thereafter. Changes in the estimated fair value of the warrants are recognized as a non-cash gain or loss on the statements of operations. As discussed in Note 7, the Company determined that upon further review of the proposed form of warrant agreement, management concluded that the Public Warrants and Private Warrants to be issued pursuant to the warrant agreement qualify for equity accounting treatment. Recent accounting pronouncements In August 2020, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2020-06, Debt — Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging — Contracts in Entity’s Own Equity (Subtopic 815-40) (“ASU 2020-06”) to simplify accounting for certain financial instruments. ASU 2020-06 eliminates the current models that require separation of beneficial conversion and cash conversion features from convertible instruments and simplifies the derivative scope exception guidance pertaining to equity classification of contracts in an entity’s own equity. The new standard also introduces additional disclosures for convertible debt and freestanding instruments that are indexed to and settled in an entity’s own equity. ASU 2020-06 amends the diluted earnings per share guidance, including the requirement to use the if-converted method for all convertible instruments. ASU 2020-06 is effective January 1, 2022 and should be applied on a full or modified retrospective basis, with early adoption permitted beginning on inception date. The Company is currently assessing the impact, if any, that ASU 2020-06 would have on its financial position, results of operations or cash flows. Management does not believe that any other recently issued, but not yet effective, accounting pronouncements, if currently adopted, would have a material effect on the Company’s financial statement.
NATURALSHRIMP INCORPORATED [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying unaudited financial information as of and for the three and six months ended September 30, 2022 and 2021 has been prepared in accordance with GAAP for interim financial information and with the instructions to Quarterly Report on Form 10-Q and Article 10 of Regulation S-X. In the opinion of management, such financial information includes all adjustments (consisting only of normal recurring adjustments) considered necessary for a fair presentation of our financial position at such date and the operating results and cash flows for such periods. Operating results for the six months ended September 30, 2022 are not necessarily indicative of the results that may be expected for the entire year or for any other subsequent interim period. Certain information and footnote disclosures normally included in financial statements prepared in accordance with GAAP have been omitted pursuant to the rules of the U.S. Securities and Exchange Commission, or the SEC. These unaudited financial statements and related notes should be read in conjunction with our audited financial statements for the year ended March 31, 2022 included in the Company’s Annual Report on Form 10-K filed with the SEC on June 29, 2022. The condensed consolidated balance sheet at March 31, 2022 has been derived from the audited financial statements at that date but does not include all of the information and footnotes required by GAAP for complete financial statements. Consolidation The unaudited condensed consolidated financial statements include the accounts of NaturalShrimp Incorporated and its wholly-owned subsidiaries, NaturalShrimp USA Corporation, NaturalShrimp Global, Inc. and Natural Aquatic Systems, Inc. All significant intercompany accounts and transactions have been eliminated in consolidation. Use of Estimates Preparing financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Basic and Diluted Earnings/Loss per Common Share Basic and diluted earnings or loss per share (“EPS”) amounts in the unaudited condensed consolidated financial statements are computed in accordance with ASC 260 — 10 “Earnings per Share”, which establishes the requirements for presenting EPS. Basic EPS is based on the weighted average number of shares of common stock outstanding. Diluted EPS is based on the weighted average number of shares of common stock outstanding and dilutive common stock equivalents. Basic EPS is computed by dividing net income or loss available to common stockholders (numerator) by the weighted average number of shares of common stock outstanding (denominator) during the period. For the six months ended September 30, 2022, the Company had 5,000,000 751,323,000 1,500 5,143,000 0.35 170 2,656,000 90 750,000 180,333,000 18,768,000 259,759,000 90 18,573,116 9,842,000 10,000,000 Fair Value Measurements ASC Topic 820, “ Fair Value Measurement” “Financial Instruments.” Nonfinancial assets, such as property, plant and equipment, and nonfinancial liabilities are recognized at their carrying amounts in the Company’s balance sheets. GAAP does not permit nonfinancial assets and liabilities to be remeasured at their fair values. However, GAAP requires the remeasurement of such assets and liabilities to their fair values upon the occurrence of certain events, such as the impairment of property, plant and equipment. In addition, if such an event occurs, GAAP requires the disclosure of the fair value of the asset or liability along with other information, including the gain or loss recognized in income in the period the remeasurement occurred. The Company did not have any Level 1 or Level 2 assets and liabilities at September 30, 2022 and March 31, 2022. The derivative and warrant liabilities are Level 3 fair value measurements. The following is a summary of activity of Level 3 derivatives during the six months ended September 30, 2022 and the year ended March 31, 2022: Derivatives Schedule of derivative September 30, March 31, (unaudited) Derivative liability balance at beginning of period $ 13,101,000 $ — Reclass to equity upon conversion or redemption — — Additions to derivatives — 12,985,000 Change in fair value 16,927,000 116,000 Balance at end of period $ 30,028,000 $ 13,101,000 At September 30, 2022, the fair value of the derivative liabilities of convertible notes was estimated by the use of a Binomial model using the following inputs: the price of the Company’s common stock of $ 0.15 0.0657 4.05 104,46 At March 31, 2022, the fair value of the derivative liabilities of convertible notes was estimated using the following inputs: the price of the Company’s common stock of $ 0.225 0.19 2.28 109.47 Warrant liability Schedule of warrant at fair value September 30, March 31, (unaudited) Warrant liability balance at beginning of period $ 3,923,000 $ — Additions to warrant liability — 5,910,000 Reclass to equity upon cancellation or exercise — — Change in fair value (1,876,000 ) (1,987,000 ) Balance at end of period $ 2,047,000 $ 3,923,000 At September 30, 2022, the fair value of the warrant liability was estimated using the following inputs: the price of the Company’s common stock of $ 0.15 4.06 4.25 124.6 174.8 At March 31, 2022, the fair value of the warrant liability was estimated using a Black Sholes model with the following weighted-average inputs: the price of the Company’s common stock of $ 0.225 2.42 185.9 205.9 Financial Instruments The Company’s financial instruments include cash and cash equivalents, receivables, payables, and debt and are accounted for under the provisions of ASC Topic 825, “ Financial Instruments” Cash and Cash Equivalents For the purpose of the unaudited condensed consolidated statements of cash flows, the Company considers all highly liquid instruments purchased with a maturity of three months or less to be cash equivalents. There were no cash equivalents at September 30, 2022 and March 31, 2022. Concentration of Credit Risk The Company maintains cash balances at two financial institutions. Accounts at this institution are insured by the Federal Deposit Insurance Corporation (FDIC) up to $ 250,000 As of and March 31, 2022, the Company’s cash balance exceeded FDIC coverage. Fixed Assets Equipment is carried at historical value or cost and is depreciated using the straight-line method over the estimated useful lives of the related assets. Estimated useful lives are as follows: Schedule of estimated useful lives Buildings 39 Machinery and Equipment 7 10 Vehicles 10 Furniture and Fixtures 3 10 Maintenance and repairs are charged to expense as incurred. At the time of retirement or other disposition of equipment, the cost and accumulated depreciation will be removed from the accounts and the resulting gain or loss, if any, will be reflected in operations. Stock-Based Compensation The Company accounts for stock-based compensation to employees and non-employees in accordance with ASC 718. “ Stock-based Compensation to Employees Intangible Assets The Company has intangible assets, which were acquired in a patent acquisition, and license rights agreements. The Company’s patents represent definite lived intangible assets and will be amortized over the twenty year duration of the patent, unless at some point the useful life is determined to be less than the protected life of the patent. The Company’s license rights will be amortized on a straight-line basis over the expected term of the agreements of ten years. For the three and six months ended September 30, 2022, the amortization of the patents was $ 97,500 195,000 270,000 540,000 Amortization expense for the patents was $ 97,500 146,500 536,000 341,500 1,080,000 540.000 The Company periodically evaluates the remaining useful lives of its finite-lived intangible assets to determine whether events and circumstances warrant a revision to the remaining period of amortization. As of September 30, 2022, the Company believes the carrying value of the intangible assets are still recoverable, and there is no impairment to be recognized. Impairment of Long-lived Assets The Company will periodically evaluate the carrying value of long-lived assets to be held and used when events and circumstances warrant such a review and at least annually. The carrying value of a long-lived asset is considered impaired when the anticipated undiscounted cash flow from such asset is separately identifiable and is less than its carrying value. In that event, a loss is recognized based on the amount by which the carrying value exceeds the fair value of the long-lived asset. Fair value is determined primarily using the anticipated cash flows discounted at a rate commensurate with the risk involved. Losses on long-lived assets to be disposed of are determined in a similar manner, except that fair values are reduced for the cost to dispose. Commitments and Contingencies Certain conditions may exist as of the date the unaudited condensed consolidated financial statements are issued, which may result in a loss to the Company but which will only be resolved when one or more future events occur or fail to occur. The Company’s management and its legal counsel assess such contingent liabilities, and such assessment inherently involves an exercise of judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company or unasserted claims that may result in such proceedings, the Company’s legal counsel evaluates the perceived merits of any legal proceedings or unasserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein. If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Company’s unaudited condensed consolidated financial statements. If the assessment indicates that a potentially material loss contingency is not probable, but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, together with an estimate of the range of possible loss if determinable and material, would be disclosed. Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the nature of the guarantee would be disclosed. Recently Issued Accounting Standard In August 2020, the Financial Accounting Standards Board issued ASU 2020-06, Debt — Debt with Conversion and Other Options (Subtopic 470- 20) and Derivatives and Hedging — Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity (“ASU 2020-06”), which simplifies the accounting for certain financial instruments with characteristics of liabilities and equity. This ASU (1) simplifies the accounting for convertible debt instruments and convertible preferred stock by removing the existing guidance in ASC 470-20, Debt: Debt with Conversion and Other Options, that requires entities to account for beneficial conversion features and cash conversion features in equity, separately from the host convertible debt or preferred stock; (2) revises the scope exception from derivative accounting in ASC 815-40 for freestanding financial instruments and embedded features that are both indexed to the issuer’s own stock and classified in stockholders’ equity, by removing certain criteria required for equity classification; and (3) revises the guidance in ASC 260, Earnings Per Share, to require entities to calculate diluted EPS for convertible instruments by using the if-converted method. In addition, entities must presume share settlement for purposes of calculating diluted EPS when an instrument may be settled in cash or shares. For SEC filers, excluding smaller reporting companies, ASU 2020-06 is effective for fiscal years beginning after December 15, 2021 including interim periods within those fiscal years. Early adoption is permitted, but no earlier than fiscal years beginning after December 15, 2020. For all other entities, ASU 2020-06 is effective for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years. Entities should adopt the guidance as of the beginning of the fiscal year of adoption and cannot adopt the guidance in an interim reporting period. The Company is currently evaluating the impact that ASU 2020-06 may have on its consolidated financial statements and related disclosures. As of September 30, 2022, there were several new accounting pronouncements issued by the Financial Accounting Standards Board. Each of these pronouncements, as applicable, has been or will be adopted by the Company. Management does not believe the adoption of any of these accounting pronouncements has had or will have a material impact on the Company’s consolidated financial statements. Management’s Evaluation of Subsequent Events The Company evaluates events that have occurred after the balance sheet date of September 30, 2022, through the date which the unaudited condensed consolidated financial statements were issued. Based upon the review, other than described in Note 11 — Subsequent Events, the Company did not identify any recognized or non-recognized subsequent events that would have required adjustment or disclosure in the unaudited condensed consolidated financial statements.			NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Consolidation The consolidated financial statements include the accounts of NaturalShrimp Incorporated and its wholly-owned subsidiaries, NaturalShrimp USA Corporation, NaturalShrimp Global and Natural Aquatic Systems, Inc. All significant intercompany accounts and transactions have been eliminated in consolidation. Use of Estimates Preparing financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Basic and Diluted Earnings/Loss per Common Share Basic and diluted earnings or loss per share (“EPS”) amounts in the consolidated financial statements are computed in accordance with ASC 260 - 10 “Earnings per Share”, which establishes the requirements for presenting EPS. Basic EPS is based on the weighted average number of shares of common stock outstanding. Diluted EPS is based on the weighted average number of shares of common stock outstanding and dilutive common stock equivalents. Basic EPS is computed by dividing net income or loss available to common stockholders (numerator) by the weighted average number of shares of common stock outstanding (denominator) during the period. For the year ended March 31, 2022, the Company had 5,000,000 674,832,000 2,840 9,737,000 0.35 750,000 162,080,000 18,768,000 98,779,000 90 18,506,429 5,000,000 560,745,000 607 1,202,000 6,050 60,050,000 Fair Value Measurements ASC Topic 820, “ Fair Value Measurement” changes in the fair values of certain financial instruments recognized in income or other comprehensive income. For financial instruments not recognized at fair value, the disclosure of their fair values is provided below under “Financial Instruments.” Nonfinancial assets, such as property, plant and equipment, and nonfinancial liabilities are recognized at their carrying amounts in the Company’s balance sheets. GAAP does not permit nonfinancial assets and liabilities to be remeasured at their fair values. However, GAAP requires the remeasurement of such assets and liabilities to their fair values upon the occurrence of certain events, such as the impairment of property, plant and equipment. In addition, if such an event occurs, GAAP requires the disclosure of the fair value of the asset or liability along with other information, including the gain or loss recognized in income in the period the remeasurement occurred. The Company did not have any Level 1 or Level 2 assets and liabilities as of March 31, 2022 and March 31, 2021. The derivative and warrant liabilities are Level 3 fair value measurements. There were no derivative and warrant liabilities in Level 3 fair value measurements during the year ended March 31, 2021. The following is a summary of activity of Level 3 liabilities during the year ended March 31, 2022 and 2021: Derivatives Schedule of derivative liabilities at fair value 2022 2021 Derivative liability balance at beginning of period $ $ 176,000 Reclass to equity upon conversion or redemption (205,000 ) Additions to derivatives 12,985,000 Change in fair value 116,000 29,000 Balance at end of period $ 13,101,000 $ At March 31, 2022, the fair value of the derivative liabilities of convertible notes was estimated using a bi-nomial model with the following weighted-average inputs: the price of the Company’s common stock of $ 0.225 2.28 109.47 1.75 Warrant liability Schedule of warrant liability 2022 2021 Warrant liability balance at beginning of period $ $ 90,000 Additions to warrant liability 5,910,000 Reclass to equity upon cancellation or exercise (90,000 ) Change in fair value (1,987,000 ) Balance at end of period $ 3,923,000 $ At March 31, 2022, the fair value of the warrant liability was estimated using a Black Sholes model with the following weighted-average inputs: the price of the Company’s common stock of $ 0.225 2.42 185.9 205.9 Financial Instruments The Company’s financial instruments include cash and cash equivalents, receivables, payables, and debt and are accounted for under the provisions of ASC Topic 825, “ Financial Instruments” Cash and Cash Equivalents For the purpose of the consolidated statements of cash flows, the Company considers all highly liquid instruments purchased with a maturity of three months or less to be cash equivalents. There were no cash equivalents as of March 31, 2022 and March 31, 2021. Concentration of Credit Risk The Company maintains cash balances at two financial institutions. Accounts at this institution are insured by the Federal Deposit Insurance Corporation (FDIC) up to $ 250,000 Fixed Assets Equipment is carried at historical value or cost and is depreciated using the straight-line method over the estimated useful lives of the related assets. Estimated useful lives are as follows: Schedule of property plant and equipment useful life Buildings 39 Machinery and Equipment 7 10 Vehicles 10 Furniture and Fixtures 3 10 Maintenance and repairs are charged to expense as incurred. At the time of retirement or other disposition of equipment, the cost and accumulated depreciation will be removed from the accounts and the resulting gain or loss, if any, will be reflected in operations. Income Taxes Deferred income tax assets and liabilities are computed for differences between the financial statement and tax basis of assets and liabilities that will result in taxable or deductible amounts in the future based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. Income tax expense is the tax payable or refundable for the period plus or minus the change during the period in deferred tax assets and liabilities. In addition, the Company’s management performs an evaluation of all uncertain income tax positions taken or expected to be taken in the course of preparing the Company’s income tax returns to determine whether the income tax positions meet a “more likely than not” standard of being sustained under examination by the applicable taxing authorities. This evaluation is required to be performed for all open tax years, as defined by the various statutes of limitations, for federal and state purposes. Stock-Based Compensation The Company accounts for stock-based compensation to employees and non-employees in accordance with ASC 718. “ Stock-based Compensation to Employees Intangible Assets The Company has intangible assets, which were acquired in a patent acquisition, and license rights agreements. The Company’s patents represent definite lived intangible assets and will be amortized over the twenty year duration of the patent, unless at some point the useful life is determined to be less than the protected life of the patent. The Company’s license rights will be amortized on a straight-line basis over the expected term of the agreements of ten years. The Company periodically evaluates the remaining useful lives of its finite-lived intangible assets to determine whether events and circumstances warrant a revision to the remaining period of amortization. As of March 31, 2022, the Company believes the carrying value of the intangible assets are still recoverable, and there is no impairment to be recognized. Impairment of Long-lived Assets The Company will periodically evaluate the carrying value of long-lived assets to be held and used when events and circumstances warrant such a review and at least annually. The carrying value of a long-lived asset is considered impaired when the anticipated undiscounted cash flow from such asset is separately identifiable and is less than its carrying value. In that event, a loss is recognized based on the amount by which the carrying value exceeds the fair value of the long-lived asset. Fair value is determined primarily using the anticipated cash flows discounted at a rate commensurate with the risk involved. Losses on long-lived assets to be disposed of are determined in a similar manner, except that fair values are reduced for the cost to dispose. Commitments and Contingencies Certain conditions may exist as of the date the consolidated financial statements are issued, which may result in a loss to the Company but which will only be resolved when one or more future events occur or fail to occur. The Company’s management and its legal counsel assess such contingent liabilities, and such assessment inherently involves an exercise of judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company or unasserted claims that may result in such proceedings, the Company’s legal counsel evaluates the perceived merits of any legal proceedings or unasserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein. If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Company’s consolidated financial statements. If the assessment indicates that a potentially material loss contingency is not probable, but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, together with an estimate of the range of possible loss if determinable and material, would be disclosed. Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the nature of the guarantee would be disclosed. Recently Issued Accounting Standards In August 2020, the FASB issued ASU 2020-06, Debt - Debt with Conversion and Other Options (Subtopic 470- 20) and Derivatives and Hedging - Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity (“ASU 2020-06”), which simplifies the accounting for certain financial instruments with characteristics of liabilities and equity. This ASU (1) simplifies the accounting for convertible debt instruments and convertible preferred stock by removing the existing guidance in ASC 470-20, Debt: Debt with Conversion and Other Options, that requires entities to account for beneficial conversion features and cash conversion features in equity, separately from the host convertible debt or preferred stock; (2) revises the scope exception from derivative accounting in ASC 815-40 for freestanding financial instruments and embedded features that are both indexed to the issuer’s own stock and classified in stockholders’ equity, by removing certain criteria required for equity classification; and (3) revises the guidance in ASC 260, Earnings Per Share, to require entities to calculate diluted earnings per share (EPS) for convertible instruments by using the if-converted method. In addition, entities must presume share settlement for purposes of calculating diluted EPS when an instrument may be settled in cash or shares. For SEC filers, excluding smaller reporting companies, ASU 2020-06 is effective for fiscal years beginning after December 15, 2021 including interim periods within those fiscal years. Early adoption is permitted, but no earlier than fiscal years beginning after December 15, 2020. For all other entities, ASU 2020-06 is effective for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years. Entities should adopt the guidance as of the beginning of the fiscal year of adoption and cannot adopt the guidance in an interim reporting period. The Company is currently evaluating the impact that ASU 2020-06 may have on its consolidated financial statements and related disclosures. As of March 31, 2022, there were several new accounting pronouncements issued by the Financial Accounting Standards Board. Each of these pronouncements, as applicable, has been or will be adopted by the Company. Management does not believe the adoption of any of these accounting pronouncements has had or will have a material impact on the Company’s consolidated financial statements. Management’s Evaluation of Subsequent Events The Company evaluates events that have occurred after the balance sheet date of March 31, 2022, through the date which the consolidated financial statements were issued. Based upon the review, other than described in Note 18 - Subsequent Events, the Company did not identify any recognized or non-recognized subsequent events that would have required adjustment or disclosure in the consolidated financial statements.

ASSET ACQUISITION

ASSET ACQUISITION	12 Months Ended
ASSET ACQUISITION	Mar. 31, 2022
NATURALSHRIMP INCORPORATED [Member]
ASSET ACQUISITION	NOTE 3 ASSET ACQUISITION On December 15, 2020, the Company entered into an Asset Purchase Agreement (“APA”) between VeroBlue Farms USA, Inc., a Nevada corporation (“VBF”), VBF Transport, Inc., a Delaware corporation (“Transport”), and Iowa’s First, Inc., an Iowa corporation (“Iowa’s First”) (each a “Seller” and collectively, “Sellers”). Transport and Iowa’s First were wholly-owned subsidiaries of VBF. The agreement called for the Company to purchase all of the tangible assets of VBF, the motor vehicles of Transport and the real property (together with all plants, buildings, structures, fixtures, fittings, systems and other improvements located on such real property) of Iowa’s First. The consideration was $ 10,000,000 5,000,000 3,000,000 36 5 2,000,000 48 5 The Company determined the asset acquisition did not qualify as a business combination as not only did the Company only acquire certain listed tangible assets, but VBF did not fall under the definition of a business in accordance with ASU 2017-01. VBF was an early-stage company that had not yet generated revenue, and it did not yet include an input and a substantive process that will afford the Company the ability to create an output. Additionally, the acquisition does not include an organized workforce. Instead, the assets acquired are to be used by the Company as a location in which to apply their own patented process and create their output, the production of shrimp. The $10,136,000 consideration was allocated to the assets acquired based on their relative fair value: Schedule of consideration allocated to acquired assets Equipment $ 7,015,000 69.2 % Vehicles 202,000 2.0 % Buildings 2,797,000 26.6 % Land 122,000 1.2 % $ 10,136,000 100 %

FIXED ASSETS

FIXED ASSETS	6 Months Ended	12 Months Ended
FIXED ASSETS	Sep. 30, 2022	Mar. 31, 2022
NATURALSHRIMP INCORPORATED [Member]
FIXED ASSETS	NOTE 3 — FIXED ASSETS A summary of the fixed assets as of September 30, 2022 and March 31, 2022 is as follows: Schedule of fixed assets September 30, 2022 March 31, 2022 (unaudited) Land $ 324,293 $ 324,293 Buildings 6,633,271 5,611,723 Machinery and equipment 11,973,337 10,524,343 Autos and trucks 263,331 247,356 Fixed assets, gross 19,194,232 16,707,715 Accumulated depreciation (4,204,824 ) (1,909,612 ) Fixed assets, net $ 14,989,408 $ 14,798,103 The unaudited condensed consolidated statements of operations reflect depreciation expense of approximately $ 408,000 404,000 933,000 759,000 On July 3, 2022, the Company’s building containing its water treatment and purification system in La Coste, Texas (the “Water Treatment Plant”) was completely destroyed in a fire. The Water Treatment Plant is a separate building consisting of approximately 8,000 700,000 1,764,000 325,000 700,000	NOTE 4 — FIXED ASSETS A summary of the fixed assets as of March 31, 2022 and March 31, 2021 is as follows: Schedule of fixed assets March 31, 2022 March 31, 2021 Land $ 324,293 $ 324,293 Buildings 5,611,723 4,702,063 Machinery and equipment 10,524,343 7,580,873 Autos and trucks 247,356 213,849 Fixed assets, gross 16,707,715 12,815,178 Accumulated depreciation (1,909,612 ) (584,521 ) Fixed assets, net $ 14,798,103 $ 12,236,557 The consolidated statements of operations reflect depreciation expense of approximately $ 1,307,000 346,000

PATENT ACQUISITION

PATENT ACQUISITION	12 Months Ended
PATENT ACQUISITION	Mar. 31, 2022
NATURALSHRIMP INCORPORATED [Member]
PATENT ACQUISITION	NOTE 5 PATENT ACQUISITION On May 19, 2021, the Company entered into a Patents Purchase Agreement (the “Patents Agreement”) with F&T. The Company and F&T had previously jointly developed and patented a water treatment technology used or useful in growing aquatic species in re-circulating and enclosed environments (the “Patent”) with each party owning a fifty percent ( 50 100% 2,000,000 9,900,990 0.505 5,000,000 7,000,000 In accordance with ASC 805-10-55-5A, as substantially all the assets acquired are concentrated in a single identifiable asset, the patents, the acquisition has been determined to not be considered a business combination but an asset acquisition. The consideration will be allocated to the two patents, which were both approved in December, 2018, and will be amortized through the earliest of their useful life or December, 2038. Amortization over the next five years is expected to be $ 390,000 1,950,000 341,500

LICENSE AGREEMENTS

LICENSE AGREEMENTS	12 Months Ended
LICENSE AGREEMENTS	Mar. 31, 2022
NATURALSHRIMP INCORPORATED [Member]
LICENSE AGREEMENTS	NOTE 6 LICENSE AGREEMENTS On August 25, 2021, the Company, through their 100 10 The consideration for the Equipment Rights consists of the sum of $ 2,500,000 500,000 500,000 1,250,000 1,250,000 Per the Terms set forth in the Technology Rights Agreement, the consideration is defined as the sum of $ 10,000,000 0.505 12,871,287 0.37 4,762,376 8,262,376 The terms of the Agreements set forth that NAS will pay Hydrenesis 12.5 The Sales Milestones are: Schedule of sales milestones Year 3 $ 250,000 Year 4 $ 375,000 Year 5 $ 625,000 Year 6 $ 875,000 All subsequent years $ 1,000,000 For the year ended March 31, 2022, the amortization of the Rights was $ 540,000 1,076,000 5,381,000

SHORT-TERM NOTE AND LINES OF CR

SHORT-TERM NOTE AND LINES OF CREDIT	6 Months Ended	12 Months Ended
SHORT-TERM NOTE AND LINES OF CREDIT	Sep. 30, 2022	Mar. 31, 2022
NATURALSHRIMP INCORPORATED [Member]
SHORT-TERM NOTE AND LINES OF CREDIT	NOTE 4 — SHORT-TERM NOTE AND LINES OF CREDIT The Company has a working capital line of credit with Capital One Bank for $ 50,000 The line of credit bears an interest rate of prime plus 25.9 basis points 31.625 9,580 The Company also has a working capital line of credit with Chase Bank for $ 25,000 The line of credit bears an interest rate of prime plus 10 basis points 15.725 10,237	NOTE 7 SHORT-TERM NOTE AND LINES OF CREDIT The Company has a working capital line of credit with Extraco Bank. On April 30, 2020, the line of credit was renewed with a maturity date of April 30, 2021 372,675 5.0 372,675 The Company also has an additional line of credit with Extraco Bank for $ 200,000 April 30, 2021 177,778 5 177,778 The Company also has a working capital line of credit with Capital One Bank for $ 50,000 29.15 9,580 The Company also has a working capital line of credit with Chase Bank for $ 25,000 13.25 10,237

BANK LOANS

BANK LOANS	12 Months Ended
BANK LOANS	Mar. 31, 2022
NATURALSHRIMP INCORPORATED [Member]
BANK LOANS	NOTE 8 BANK LOANS On April 10, 2020, the Company obtained a Paycheck Protection Program (“PPP”) loan in the amount of $ 103,200 On April 16, 2021, the Company filed for the forgiveness of the PPP loan and was approved for forgiveness of such loan on April 26, 2021. On January 10, 2017, the Company entered into a promissory note with Community National Bank for $ 245,000 5 January 10, 2020 222,736 1,730 February 1, 2037 The loan has an initial yearly rate of interest of 5.75%, which may change beginning on February 1, 2023 and each 36 months thereafter, to the Wall Street Journal Prime Rate plus 1%, but never below 4.25%. The monthly payments may change on the same dates as the interest changes. 214,452 8,725 On November 3, 2015, the Company entered into a short-term note agreement with Community National Bank for a total value of $ 50,000 December 15, 2017 July 18, 2018 25,298 8 3,124

CONVERTIBLE DEBENTURES

CONVERTIBLE DEBENTURES	6 Months Ended	12 Months Ended
CONVERTIBLE DEBENTURES	Sep. 30, 2022	Mar. 31, 2022
NATURALSHRIMP INCORPORATED [Member]
CONVERTIBLE DEBENTURES	NOTE 6 — CONVERTIBLE DEBENTURES December 15, 2021 Debenture The Company entered into a securities purchase agreement (the “December 2021 SPA”) with an investor (the “December 2021 Investor”) on December 15, 2021. Pursuant to the December 2021 SPA, the December 2021 Investor purchased a secured promissory note (the “December 2021 Note”) in the aggregate principal amount totaling approximately $ 16,320,000 12 1,300,000 20,000 2,035,000 1,095,000 3,000,000 940.000 0.32 1.19 209.9 0 Beginning on the date that is 6 months from the issuance date of the December 2021 Note, the December 2021 Investor has the right to redeem up to $ 1,000,000 0.0001 2,448,000 Within 180 days of the issuance date of the December 2021 Note, the Company will obtain an effective registration statement or a supplement to any existing registration statement or prospectus with the SEC registering at least $ 15,000,000 249,079 the accompanying unaudited condensed consolidated financial statement. Subsequently, the date by which the Uplist had to be completed was further extended to June 15, 2022, and again to November 15, 2022, with no additional fee included. The Company will make a one-time payment to the December 2021 Investor equal to 15% of the gross proceeds the Company receives from the offering expected to be effected in connection with the Uplist (whether from the sale of shares of its Common Stock and / or preferred stock) within ten (10) days of receiving such amount. In the event the Company does not make this payment, the then-current outstanding balance will be increased by 10%. In addition, the Company has 30 days in which to secure the December 2021 Note and grant the December 2021 Investor a first position security interest in the real property in Texas and Iowa, and if it is not effectuated within the 30 days the outstanding balance will be increased by 15%. The Company is required to reserve 65,000,000 100,000,000 The December 2021 Note also contains certain negative covenants and Events of Default, which in addition to common events of default, include a failure to deliver conversion shares, the Company fails to maintain the share reserve, the occurrence of a Fundamental Transaction without the December 2021 Investor’s written consent, the Company effectuates a reverse split of its common stock without 20 trading days written notice to the December 2021 Investor, fails to observe or perform or breaches any covenant, and, the Company or any of its subsidiaries, breaches any covenant or other term or condition contained in any Other Agreements in any material. Upon an Event of a Default, at its option and sole discretion, the December 2021 Investor may consider the December 2021 Note immediately due and payable. Upon such an Event of Default, the interest rate increases to 18% per annum and the outstanding balance of the December 2021 Note increases from 5% to 15%, depending upon the specific Event of Default. As of September 30, 2022, the Company is in full compliance with the covenants and Events of Default. The conversion feature meets the definition of a derivative and therefore requires bifurcation and was accounted for as a derivative liability. As of September 30, 2022 the fair value of the derivative is $ 30,028,000 16,927,000	NOTE 9 CONVERTIBLE DEBENTURES December 15, 2021 Debenture The Company entered into a securities purchase agreement (the “SPA”) with an investor (the “Investor”) on December 15, 2021. Pursuant to the SPA, the Investor purchased a secured promissory note (the “Note”) in the aggregate principal amount totaling approximately $ 16,320,000 12 1,300,000 20,000 2,035,000 1,095,000 3,000,000 940.000 0.32 1.19 209.9 0 Beginning on the date that is 6 months from the issuance date of the Note, the Investor has the right to redeem up to $ 1,000,000 0.0001 2,448,000 Within 180 days of the issuance date of the Note, the Company will obtain an effective registration statement or a supplement to any existing registration statement or prospectus with the SEC registering at least $ 15,000,000 249,079 65,000,000 100,000,000 The Note also contains certain negative covenants and Events of Default, which in addition to common events of default, include a failure to deliver conversion shares, the Company fails to maintain the share reserve, the occurrence of a Fundamental Transaction without the Lenders written consent, the Company effectuates a reverse split of its common stock without 20 trading days written notice to Lender, fails to observe or perform or breaches any covenant, and, the Company or any of its subsidiaries, breaches any covenant or other term or condition contained in any Other Agreements in any material. Upon an Event of a Default, at its option and sole discretion, the Investor may consider the Note immediately due and payable. Upon such an Event of Default, the interest rate increases to 18% per annum and the outstanding balance of the Note increases from 5% to 15%, depending upon the specific Event of Default. As of March 31, 2022, the Company is in full compliance with the covenants and Events of Default. The conversion feature meets the definition of a derivative and therefore requires bifurcation and will be accounted for as a derivative liability. The Company estimated the fair value of the conversion feature derivative embedded in the debenture at issuance at $ 12,985,000 0.305 0.69 125.90 0.3075 February 26, 2021 Debenture On February 26, 2021, the Company entered into a convertible note for the principal amount of $ 720,000 120,000 12 0.36 0.10 164,000 27,273 20,000 the Company paid off approximately $ 422,000 720,000 13,000 110,000 842,972 421,486 1,303,982 April 17, 2019 Debenture On April 17, 2019, the Company entered into a 10% convertible promissory note for $ 110,000 10,000 100,000 120 130 150 25 15,000 70 59,000 the beneficial conversion feature was fully amortized as of December 31, 2019. 110,000 1,014,001 0.124 August 24, 2018 Debenture On August 24, 2018, the Company entered into a 10% convertible note in the principal amount of $ 55,000 August 24, 2019 The interest rate increases to 24% per annum upon an event of default, as set forth in the agreement, including a cross default to all other outstanding notes, and if the debenture is not paid at maturity the principal due increases by 10%. If the Company loses its bid price the principal outstanding on the debenture increases by 20%, and if the Company’s common stock is delisted, the principal increases by 50%. The note is convertible into shares of the Company’s common stock at a price per share equal to 57% of the lowest closing bid price for the last 20 days. The discount is increased an additional 10%, to 47%, upon a “DTC chill”. 55,000 1,974 82,612 57,164 9,291,354 On May 5, 2020, the remaining outstanding balance of $ 29,057 2,039,069 0.014 8,000 30,000 to equity. The key valuation assumptions used consist, in part, of the price of the Company’s common stock on the dates of conversion of $ 0.03 0.13 158.29 September 14, 2018 Debenture On September 14, 2018, the Company entered into a 12% convertible promissory note for $ 112,500 10,250 101,550 81,970 13,695 197,215 The note is convertible into shares of the Company’s common stock at a variable conversion rate that is equal to the lesser of 60% of the lowest trading price for the last 20 days prior to the issuance of the note or 60% of the lowest market price over the 20 days prior to conversion. The conversion price shall be adjusted upon subsequent sales of securities at a price lower than the original conversion price. There are additional 10% adjustments to the conversion price for events set forth in the agreement, including if the conversion price is less than $0.01, if the Company is not DTC eligible, the Company is no longer a reporting company, or the note cannot be converted into free trading shares on or after nine months from issue date. Per the agreement, the Company is required at all times to have authorized and reserved three times the number of shares that is actually issuable upon full conversion of the note. The conversion feature meets the definition of a derivative and therefore requires bifurcation and is accounted for as a derivative liability. During the first quarter of the fiscal year ending March 31, 2021, the outstanding balance was converted into 35,887,170 0.006 21,000 175,000 0.03 0.13 158.29 March 1, 2019 Debenture On March 1, 2019, the Company entered into a 10% convertible promissory note for $ 168,000 18,000 150,000 November 1, 2019 150 0.25 70 134,000 On December 21, 168,000 30,847 795,387 0.25

NOTES PAYABLE

NOTES PAYABLE	12 Months Ended
NOTES PAYABLE	Mar. 31, 2022
NATURALSHRIMP INCORPORATED [Member]
NOTES PAYABLE	NOTE 10 NOTES PAYABLE On December 15, 2020, in connection with the asset acquisition with VBF (Note 3), the Company entered into two notes payable with a third party. The first note, Promissory Note A, is for principal of $ 3,000,000 36 5 2,000,000 5 4,500,000 815,943 On July 15, 2020, the Company issued a promissory note to Ms. Williams in the amount of $ 383,604 8,000 215,604 311,604 96,000

ACQUISITION OF NON-CONTROLLING

ACQUISITION OF NON-CONTROLLING INTEREST	12 Months Ended
ACQUISITION OF NON-CONTROLLING INTEREST	Mar. 31, 2022
NATURALSHRIMP INCORPORATED [Member]
ACQUISITION OF NON-CONTROLLING INTEREST	NOTE 11 ACQUISITION OF NON-CONTROLLING INTEREST On May 19, 2021, the Company entered into a Securities Purchase Agreement (“SPA”) with F&T, for the shares owned by F&T of NAS. Upon the closing of the SPA, the Company purchased the 980,000 3,000,000 1,000,000 3,960,396 0.505 2,000,000 51 49 100 87,830 3,087,830

OPTIONS AND WARRANTS

OPTIONS AND WARRANTS	12 Months Ended
OPTIONS AND WARRANTS	Mar. 31, 2022
NATURALSHRIMP INCORPORATED [Member]
OPTIONS AND WARRANTS	NOTE 13 OPTIONS AND WARRANTS The Company has not granted any options since inception. On April 14, 2021, the Company entered into a securities purchase agreement in which 10,000,000 0.75 Additionally as noted in Note 12, on November 22, 2021, 3,739,000 0.75 10,000,000 0.35 In connection with the November 22, 2021 sale of Series E Preferred Stock (Note 12), 1,500,000 270,000 3,000,000 All of the warrants issued have been recognized as a liability, based on the fact it as it is not known if there will be sufficient authorized shares to be issued upon settlement, based on the conversion terms of the existing convertible debt, with the April 14, 2021 warrants reclassed from equity to warrant liability, and the newly issued warrants liability recognized as financing costs. The 18,506,429 3,986,000 2,061,000 0.225 2.42 205.9 0

FEDERAL INCOME TAX

FEDERAL INCOME TAX	12 Months Ended
FEDERAL INCOME TAX	Mar. 31, 2022
NATURALSHRIMP INCORPORATED [Member]
FEDERAL INCOME TAX	NOTE 15 FEDERAL INCOME TAX The Company accounts for income taxes under ASC 740-10, which provides for an asset and liability approach of accounting for income taxes. Under this approach, deferred tax assets and liabilities are recognized based on anticipated future tax consequences, using currently enacted tax laws, attributed to temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts calculated for income tax purposes. The components of income tax expense for the years ended March 31, 2022 and 2021 consist of the following: Schedule of income tax expense 2022 2021 Federal Tax statutory rate 21.00 % 21.00 % Permanent differences 18.40 % 3.46 % Valuation allowance (39.40 )% (24.46 )% Effective rate 0.00 % 0.00 % Significant components of the Company’s deferred tax assets as of March 31, 2021 and 2020 are summarized below. Schedule of deferred tax assets 2022 2021 Deferred tax assets: Net operating loss carryforwards $ 6,022,000 $ 3,429,000 Other (350,000 ) Total deferred tax asset 5,672,000 3,429,000 Valuation allowance (5,672,000 ) (3,429,000 ) Total $ $ As of March 31, 2022, the Company had approximately $ 28,676,000 282,000 To the extent that the tax deduction is included in a net operating loss carry forward and is in excess of amounts recognized for book purposes, no benefit will be recognized until the loss carry forward is recognized. Upon utilization and realization of the carry forward, the corresponding change in the deferred asset and valuation allowance will be recorded as additional paid-in capital. The Company provides for a valuation allowance when it is more likely than not that it will not realize a portion of the deferred tax assets. The Company has established a valuation allowance against the net deferred tax asset due to the uncertainty that enough taxable income will be generated in those taxing jurisdictions to utilize the assets. Therefore, the Company has not reflected any benefit of such deferred tax assets in the accompanying financial statements. The Company’s net deferred tax asset and valuation allowance increased by $ 2,243,000 1,454,000 The Company reviewed all income tax positions taken or that they expect to be taken for all open years and determined that the income tax positions are appropriately stated and supported for all open years. The Company is subject to U.S. federal income tax examinations by tax authorities for years after 2022 due to unexpired net operating loss carryforwards originating in and subsequent to that year. The Company may be subject to income tax examinations for the various taxing authorities which vary by jurisdiction.

LEASE

LEASE	6 Months Ended	12 Months Ended
LEASE	Sep. 30, 2022	Mar. 31, 2022
NATURALSHRIMP INCORPORATED [Member]
LEASE	NOTE 9 — LEASES On May 26, 2021, the Company entered into a sublease for a new office space in Texas, on two floors. The lease commenced on August 1, 2021 for a monthly rent of $ 7,000 October 31, 2025 1,727 October 31, 2025 52,362 17,454 At inception, on August 1, 2021, the ROU and lease liability was calculated as approximately $ 316,000 5.75 On September 8, 2021, the Company entered into an equipment lease agreement for VOIP phone equipment. The lease term is for sixty months, with a monthly lease payment of approximately $ 300 17,000 5.75	NOTE 16 LEASE On May 26, 2021, the Company entered into a sublease for a new office space in Texas, on two floors. The lease commenced on August 1, 2021 for a monthly rent of $ 7,000 October 31, 2025 1,727 October 31, 2025 52,362 17,454 At inception, on August 1, 2021, the ROU and lease liability was calculated as approximately $ 316,000 5.75% On September 8, 2021, the Company entered into an equipment lease agreement for VOIP phone equipment. The lease term is for sixty months, with a monthly lease payment of approximately $ 300 17,000 5.75% On June 24, 2019, the Company entered into a service and equipment lease agreement for water treatment services, consumables and equipment. The lease term was for five years, with a renewal option of an additional five years, with a monthly lease payment of $ 5,000 275,400 5%

PROMISSORY NOTE

PROMISSORY NOTE	6 Months Ended
PROMISSORY NOTE	Sep. 30, 2022
NATURALSHRIMP INCORPORATED [Member]
PROMISSORY NOTE	NOTE 5 — PROMISSORY NOTE The Company entered into a securities purchase agreement (the “SPA”) with an investor (the “Investor”) on August 17, 2022. Pursuant to the SPA, the Investor purchased a secured promissory note (the “Note”) in the aggregate principal amount totaling approximately $ 5,433,333 12 433,333 10,000 1,100,000 3,900,000 3,400,000 15 15 816,500 As soon as reasonably possible, the Company will cause the Common Stock to be listed for trading on either of (a) NYSE, or (b) NASDAQ (in either event, an “Uplist”). In the event the Company has not effectuated the Uplist by November 15, 2022, the then-current outstanding balance will be increased by 10 Following the Uplist, while the Note is still outstanding, ten days after the Company may have a sale of any of its shares of common stock or preferred stock, there shall be a Mandatory Prepayment equal to the greater of $ 3,000,000

LEASES

LEASES	6 Months Ended	12 Months Ended
LEASES	Sep. 30, 2022	Mar. 31, 2022
NATURALSHRIMP INCORPORATED [Member]
LEASES	NOTE 9 — LEASES On May 26, 2021, the Company entered into a sublease for a new office space in Texas, on two floors. The lease commenced on August 1, 2021 for a monthly rent of $ 7,000 October 31, 2025 1,727 October 31, 2025 52,362 17,454 At inception, on August 1, 2021, the ROU and lease liability was calculated as approximately $ 316,000 5.75 On September 8, 2021, the Company entered into an equipment lease agreement for VOIP phone equipment. The lease term is for sixty months, with a monthly lease payment of approximately $ 300 17,000 5.75	NOTE 16 LEASE On May 26, 2021, the Company entered into a sublease for a new office space in Texas, on two floors. The lease commenced on August 1, 2021 for a monthly rent of $ 7,000 October 31, 2025 1,727 October 31, 2025 52,362 17,454 At inception, on August 1, 2021, the ROU and lease liability was calculated as approximately $ 316,000 5.75% On September 8, 2021, the Company entered into an equipment lease agreement for VOIP phone equipment. The lease term is for sixty months, with a monthly lease payment of approximately $ 300 17,000 5.75% On June 24, 2019, the Company entered into a service and equipment lease agreement for water treatment services, consumables and equipment. The lease term was for five years, with a renewal option of an additional five years, with a monthly lease payment of $ 5,000 275,400 5%

Significant Accounting Polici_2

Significant Accounting Policies (Policies)	9 Months Ended	10 Months Ended
Significant Accounting Policies (Policies)	Sep. 30, 2022	Dec. 31, 2021
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying unaudited condensed financial statements of the Company are presented in U.S. dollars and have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim financial information and Article 10 of Regulation S-X. Accordingly, certain disclosures included in the annual financial statements have been condensed or omitted from these financial statements as they are not required for interim financial statements under GAAP and the rules of the SEC. In the opinion of management, the unaudited condensed financial statements reflect all adjustments, which include only normal recurring adjustments necessary for the fair statement of the balances and results for the periods presented. They should be read in conjunction with the Company’s Current Report on Form 8-K, as filed with the SEC on June 1, 2022. The interim results for the three months and nine months ended September 30, 2022, and for the three months ended September 30, 2021 and for the period from March 8, 2021 (inception) through September 30, 2021 are not necessarily indicative of the results that may be expected through December 31, 2022 or for any future periods.	Basis of Presentation The accompanying financial statements are presented in conformity with accounting principles generally accepted in the United States of America (“GAAP”) and pursuant to the rules and regulations of the SEC.
Emerging Growth Company	Emerging Growth Company The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act, as modified by the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the independent registered public accounting firm attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and stockholder approval of any golden parachute payments not previously approved. Further, Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s financial statements with another public company that is neither an emerging growth company nor an emerging growth company that has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used.	Emerging Growth Company The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act, as modified by the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the independent registered public accounting firm attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and stockholder approval of any golden parachute payments not previously approved. Further, Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s financial statements with another public company that is neither an emerging growth company nor an emerging growth company that has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used.
Use of Estimates	Use of Estimates In preparing these financial statements in conformity with U.S. GAAP, the Company’s management makes estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported expenses during the reporting period. Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future confirming events. Accordingly, the actual results could differ significantly from those estimates.	Use of Estimates In preparing these financial statements in conformity with U.S. GAAP, the Company’s management makes estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported expenses during the reporting period. Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future confirming events. Accordingly, the actual results could differ significantly from those estimates.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents. The Company had $ 354,737 196,000 none	Cash and Cash Equivalents The Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents. The Company had $ 196,000 none
Deferred Offering Costs	Deferred Offering Costs The Company complies with the requirements of FASB ASC Topic 340-10-S99-1, “Other Assets and Deferred Costs — SEC Materials” (“ASC 340-10-S99”) and SEC Staff Accounting Bulletin Topic 5A, “Expenses of Offering”. Deferred offering costs of $ 6,764,402	Deferred Offering Costs Deferred offering costs consist of legal, underwriting fees and other costs incurred through the balance sheet date that are directly related to the Proposed Public Offering and that will be charged to stockholders’ equity upon the completion of the Proposed Public Offering. Should the Proposed Public Offering prove to be unsuccessful, these deferred costs, as well as additional expenses to be incurred, will be charged to operations.
Stock Compensation Expense	Stock Compensation Expense The Company accounts for stock-based compensation expense in accordance with ASC 718, “Compensation — Stock Compensation” (“ASC 718”). Under ASC 718, stock-based compensation associated with equity-classified awards is measured at fair value upon the grant date and recognized over the requisite service period. To the extent a stock-based award is subject to a performance condition, the amount of expense recorded in a given period, if any, reflects an assessment of the probability of achieving such performance condition, with compensation recognized once the event is deemed probable to occur. The fair value of equity awards has been estimated using a market approach. Forfeitures are recognized as incurred. The Company’s Insider Shares were granted to certain independent directors subject to a performance condition, namely the occurrence of a Business Combination. This performance condition is considered in determining the grant date fair value of these instruments using Monte Carlo simulation. Compensation expense related to the Insider Shares is recognized only when the performance condition is probable of occurrence, or more specifically when a Business Combination is consummated. Therefore, no and nine months ended September 30, 2022 and the three months ended September 30, 2021 and for the period from March 8, 2021 (inception) through September 30, 2021. The estimated fair value of the 16,666 123,900 7.38	Stock Compensation Expense The Company accounts for stock-based compensation expense in accordance with ASC 718, “Compensation — Stock Compensation” (“ASC 718”). Under ASC 718, stock-based compensation associated with equity-classified awards is measured at fair value upon the grant date and recognized over the requisite service period. To the extent a stock-based award is subject to a performance condition, the amount of expense recorded in a given period, if any, reflects an assessment of the probability of achieving such performance condition, with compensation recognized once the event is deemed probable to occur. The fair value of equity awards has been estimated using a market approach. Forfeitures are recognized as incurred. The Company’s Insider Shares were granted to certain independent directors subject to a performance condition, namely the occurrence of a Business Combination. This performance condition is considered in determining the grant date fair value of these instruments using Monte Carlo simulation. Compensation expense related to the Insider Shares is recognized only when the performance condition is probable of occurrence, or more specifically when a Business Combination is consummated. Therefore, no
Income Taxes	Income Taxes The Company accounts for income taxes under ASC 740, “Income Taxes.” ASC 740, Income Taxes, requires the recognition of deferred tax assets and liabilities for both the expected impact of differences between the unaudited condensed financial statements and tax basis of assets and liabilities and for the expected future tax benefit to be derived from tax loss and tax credit carry forwards. ASC 740 additionally requires a valuation allowance to be established when it is more likely than not that all or a portion of deferred tax assets will not be realized. The Company’s effective tax rate was 29.49 0.00 35.90 0.00 21 ASC 740 also clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements and prescribes a recognition threshold and measurement process for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more-likely-than-not to be sustained upon examination by taxing authorities. ASC 740 also provides guidance on derecognition, classification, interest and penalties, accounting in interim period, disclosure and transition. While ASC 740 identifies usage of an effective annual tax rate for purposes of an interim provision, it does allow for estimating individual elements in the current period if they are significant, unusual or infrequent. Computing the effective tax rate for the Company is complicated due to the potential impact of the timing of any Business Combination expenses and the actual interest income that will be recognized during the year. The Company has taken a position as to the calculation of income tax expense in a current period based on ASC 740-270-25-3 which states, “If an entity is unable to estimate a part of its ordinary income (or loss) or the related tax (benefit) but is otherwise able to make a reasonable estimate, the tax (or benefit) applicable to the item that cannot be estimated shall be reported in the interim period in which the item is reported.” The Company believes its calculation to be a reliable estimate and allows it to properly take into account the usual elements that can impact its annualized book income and its impact on the effective tax rate. As such, the Company is computing its taxable income (loss) and associated income tax provision based on actual results through September 30, 2022. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. There were no no The Company has identified the United States as its only “major” tax jurisdiction. The Company is subject to income taxation by major taxing authorities since inception. These examinations may include questioning the timing and amount of deductions, the nexus of income among various tax jurisdictions and compliance with federal and state tax laws. The Company’s management does not expect that the total amount of unrecognized tax benefits will materially change over the next twelve months.	Income Taxes The Company follows the asset and liability method of accounting for income taxes under ASC 740, “Income Taxes.” Deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that included the enactment date. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. ASC 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more likely than not to be sustained upon examination by taxing authorities. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. There were no no The Company has identified the United States as its only “major” tax jurisdiction. The Company may be subject to potential examination by federal and state taxing authorities in the areas of income taxes. These potential examinations may include questioning the timing and amount of deductions, the nexus of income among various tax jurisdictions and compliance with federal and state tax laws. The Company’s management does not expect that the total amount of unrecognized tax benefits will materially change over the next twelve months. The provision for income taxes was deemed to be immaterial for the period from March 8, 2021 (inception) to December 31, 2021.
Net Income (Loss) Per Share	Net Income (Loss) Per Share The Company complies with accounting and disclosure requirements of FASB ASC 260, Earnings Per Share. The Company’s unaudited condensed statements of operations for subsequent periods will include a presentation of income (loss) per redeemable share and income (loss) per non-redeemable share following the two-class method of income per share. Net income (loss) per share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period, excluding shares of common stock subject to forfeiture by the Initial Stockholders. At September 30, 2022, the Company did not have any dilutive securities and other contracts that could, potentially, be exercised or converted into shares of common stock and then share in the earnings of the Company. As a result, diluted loss per share is the same as basic loss per share for the period presented. Net loss per common share is computed by dividing net income (loss) by the weighted-average number of shares of common stock outstanding during the period. As the Public Shares are considered to be redeemable at fair value, and a redemption at fair value does not amount to a distribution different than other stockholders, redeemable and non-redeemable common stock are presented as one class of stock in calculating net income (loss) per share. The Company has not considered the effect of the warrants sold in the IPO and private placement to purchase an aggregate of 11,843,500 The Net loss per share presented in the unaudited condensed statement of operations is based on the following: Basic and diluted net loss per share Three months ended Redeemable Non-redeemable Basic and diluted net income per share: Numerators: Allocation of net income $ 193,855 $ 54,254 Denominators: Weighted-average shares outstanding 11,500,000 3,218,499 Basic and diluted net income per share $ 0.02 $ 0.02 Nine months ended Redeemable Non-redeemable Basic and diluted net income per share: Numerators: Allocation of net income $ 159,319 $ 68,570 Denominators: Weighted-average shares outstanding 6,779,412 2,917,843 Basic and diluted net income per share $ 0.02 $ 0.02	Net Loss Per Share Net loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period, excluding shares of common stock subject to forfeiture by the Initial Stockholders. Weighted average shares were reduced for the effect of an aggregate of 375,000
Concentration of Credit Risk	Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist of a cash account in a financial institution, which, at times, may exceed the Federal Depository Insurance Coverage of $ 250,000	Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist of a cash account in a financial institution, which, at times, may exceed the Federal Depository Insurance Coverage of $ 250,000
Fair Value of Financial Instruments	Fair Value of Financial Instruments The fair value of the Company’s assets and liabilities, which qualify as financial instruments under ASC 825, “Financial Instruments,” approximates the carrying amounts represented in the accompanying balance sheet, primarily due to their short-term nature.	Fair Value of Financial Instruments The fair value of the Company’s assets and liabilities, which qualify as financial instruments under ASC 825, “Financial Instruments,” approximates the carrying amounts represented in the accompanying balance sheet, primarily due to their short-term nature.
Common Stock Subject to Possible Redemption	Common Stock Subject to Possible Redemption The Company accounts for its common stock subject to possible redemption in accordance with the guidance in ASC Topic 480 “Distinguishing Liabilities from Equity.” Common stock subject to mandatory redemption (if any) are classified as a liability instrument and are measured at fair value. Conditionally redeemable common stock (including common stock that feature redemption rights that is either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) is classified as temporary equity. At all other times, common stock is classified as stockholders’ equity. The Company’s common stock features certain redemption rights that are considered to be outside of the Company’s control and subject to occurrence of uncertain future events. If it is probable that the equity instrument will become redeemable, we have the option to either (i) accrete changes in the redemption value over the period from the date of issuance (or from the date that it becomes probable that the instrument will become redeemable, if later) to the earliest redemption date of the instrument or (ii) recognize changes in the redemption value immediately as they occur and adjust the carrying amount of the instrument to equal the redemption value at the end of each reporting period. The Company has elected to recognize the changes immediately. The accretion or remeasurement will be treated as a deemed dividend (i.e., a reduction to retained earnings, or in absence of retained earnings, additional paid-in capital).	Common Stock Subject to Possible Redemption The Company accounts for its common stock subject to possible redemption in accordance with the guidance in ASC Topic 480 “Distinguishing Liabilities from Equity.” Common stock subject to mandatory redemption (if any) are classified as a liability instrument and are measured at fair value. Conditionally redeemable common stock (including common stock that feature redemption rights that is either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) is classified as temporary equity. At all other times, common stock is classified as stockholders’ equity. The Company’s common stock features certain redemption rights that are considered to be outside of the Company’s control and subject to occurrence of uncertain future events. If it is probable that the equity instrument will become redeemable, we have the option to either (i) accrete changes in the redemption value over the period from the date of issuance (or from the date that it becomes probable that the instrument will become redeemable, if later) to the earliest redemption date of the instrument or (ii) recognize changes in the redemption value immediately as they occur and adjust the carrying amount of the instrument to equal the redemption value at the end of each reporting period. The Company has elected to recognize the changes immediately. The accretion or remeasurement will be treated as a deemed dividend (i.e., a reduction to retained earnings, or in absence of retained earnings, additional paid-in capital).
Warrants	Warrants The Company accounts for warrants as either equity-classified or liability-classified instruments based on an assessment of the warrant’s specific terms and applicable authoritative guidance in Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 480, Distinguishing Liabilities from Equity (“ASC 480”) and ASC 815, Derivatives and Hedging (“ASC 815”). The assessment considers whether the warrants are freestanding financial instruments pursuant to ASC 480, meet the definition of a liability pursuant to ASC 480, and whether the warrants meet all of the requirements for equity classification under ASC 815, including whether the warrants are indexed to the Company’s own common shares and whether the warrant holders could potentially require “net cash settlement” in a circumstance outside of the Company’s control, among other conditions for equity classification. This assessment, which requires the use of professional judgment, is conducted at the time of warrant issuance and as of each subsequent quarterly period end date while the warrants are outstanding. For issued or modified warrants that meet all of the criteria for equity classification, the warrants are required to be recorded as a component of additional paid-in capital at the time of issuance. For issued or modified warrants that do not meet all the criteria for equity classification, the warrants are required to be recorded at their initial fair value on the date of issuance, and each balance sheet date thereafter. Changes in the estimated fair value of the warrants are recognized as a non-cash gain or loss on the statements of operations. As discussed in Note 7, the Company determined that upon further review of the proposed form of warrant agreement, management concluded that the Public Warrants and Private Warrants to be issued pursuant to the warrant agreement qualify for equity accounting treatment.	Warrants The Company accounts for warrants as either equity-classified or liability-classified instruments based on an assessment of the warrant’s specific terms and applicable authoritative guidance in Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 480, Distinguishing Liabilities from Equity (“ASC 480”) and ASC 815, Derivatives and Hedging (“ASC 815”). The assessment considers whether the warrants are freestanding financial instruments pursuant to ASC 480, meet the definition of a liability pursuant to ASC 480, and whether the warrants meet all of the requirements for equity classification under ASC 815, including whether the warrants are indexed to the Company’s own common shares and whether the warrant holders could potentially require “net cash settlement” in a circumstance outside of the Company’s control, among other conditions for equity classification. This assessment, which requires the use of professional judgment, is conducted at the time of warrant issuance and as of each subsequent quarterly period end date while the warrants are outstanding. For issued or modified warrants that meet all of the criteria for equity classification, the warrants are required to be recorded as a component of additional paid-in capital at the time of issuance. For issued or modified warrants that do not meet all the criteria for equity classification, the warrants are required to be recorded at their initial fair value on the date of issuance, and each balance sheet date thereafter. Changes in the estimated fair value of the warrants are recognized as a non-cash gain or loss on the statements of operations. As discussed in Note 7, the Company determined that upon further review of the proposed form of warrant agreement, management concluded that the Public Warrants and Private Warrants to be issued pursuant to the warrant agreement qualify for equity accounting treatment.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In August 2020, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2020-06, Debt — Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging — Contracts in Entity’s Own Equity (Subtopic 815-40) (“ASU 2020-06”) to simplify accounting for certain financial instruments. ASU 2020-06 eliminates the current models that require separation of beneficial conversion and cash conversion features from convertible instruments and simplifies the derivative scope exception guidance pertaining to equity classification of contracts in an entity’s own equity. The new standard also introduces additional disclosures for convertible debt and freestanding instruments that are indexed to and settled in an entity’s own equity. ASU 2020-06 amends the diluted earnings per share guidance, including the requirement to use the if-converted method for all convertible instruments. The amendments are effective for smaller reporting companies for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years. The Company is currently assessing the impact, if any, that ASU 2020-06 would have on its financial position, results of operations or cash flows. Management does not believe that any other recently issued, but not yet effective, accounting pronouncements, if currently adopted, would have a material effect on the Company’s financial statement.	Recent accounting pronouncements In August 2020, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2020-06, Debt — Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging — Contracts in Entity’s Own Equity (Subtopic 815-40) (“ASU 2020-06”) to simplify accounting for certain financial instruments. ASU 2020-06 eliminates the current models that require separation of beneficial conversion and cash conversion features from convertible instruments and simplifies the derivative scope exception guidance pertaining to equity classification of contracts in an entity’s own equity. The new standard also introduces additional disclosures for convertible debt and freestanding instruments that are indexed to and settled in an entity’s own equity. ASU 2020-06 amends the diluted earnings per share guidance, including the requirement to use the if-converted method for all convertible instruments. ASU 2020-06 is effective January 1, 2022 and should be applied on a full or modified retrospective basis, with early adoption permitted beginning on inception date. The Company is currently assessing the impact, if any, that ASU 2020-06 would have on its financial position, results of operations or cash flows. Management does not believe that any other recently issued, but not yet effective, accounting pronouncements, if currently adopted, would have a material effect on the Company’s financial statement.
Investments Held in Trust Account	Investments Held in Trust Account Upon the closing of the IPO and the private placement on April 22, 2022, and the exercise of the over-allotment option and the sale of the additional Private Units on April 27, 2022, an amount of $ 115,000,000 The Company’s investments held in the Trust Account are classified as trading securities. Trading securities are presented on the balance sheet at fair value at the end of each reporting period. Gains and losses resulting from the change in fair value of these securities is included in income from investments held in Trust Account in the accompanying unaudited condensed statement of operations. The estimated fair values of investments held in the Trust Account are determined using available market information.

SUMMARY OF SIGNIFICANT ACCOUN_2

Proposed Public Offering (Table

Proposed Public Offering (Tables)	9 Months Ended
Proposed Public Offering (Tables)	Sep. 30, 2022
Proposed Public Offering
Basic and diluted net loss per share	Basic and diluted net loss per share Three months ended Redeemable Non-redeemable Basic and diluted net income per share: Numerators: Allocation of net income $ 193,855 $ 54,254 Denominators: Weighted-average shares outstanding 11,500,000 3,218,499 Basic and diluted net income per share $ 0.02 $ 0.02 Nine months ended Redeemable Non-redeemable Basic and diluted net income per share: Numerators: Allocation of net income $ 159,319 $ 68,570 Denominators: Weighted-average shares outstanding 6,779,412 2,917,843 Basic and diluted net income per share $ 0.02 $ 0.02

Initial Public Offering (Tables

Initial Public Offering (Tables)	9 Months Ended
Initial Public Offering (Tables)	Sep. 30, 2022
Initial Public Offering
Schedule of reconciliation of common stock reflected on balance sheet	Schedule of reconciliation of common stock reflected on balance sheet As of Gross proceeds $ 115,000,000 Less: Proceeds allocated to Public Warrants (690,000 ) Proceeds allocated to Public Rights (8,280,000 ) Offering costs of Public Shares (6,236,778 ) Plus: Accretion of carrying value to redemption value 15,865,772 Common stock subject to possible redemption $ 115,658,994

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
Fair Value Measurements (Tables)	Sep. 30, 2022
Fair Value Disclosures [Abstract]
Schedule of fair value measurements, recurring and nonrecurring	Schedule of fair value measurements, recurring and nonrecurring Level 1 Level 2 Level 3 Total Assets Marketable securities held in Trust Account $ 115,658,994 $ — $ — $ 115,658,994 Total assets $ 115,658,994 $ — $ — $ 115,658,994

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) - NATURALSHRIMP INCORPORATED [Member]	6 Months Ended	12 Months Ended
	Sep. 30, 2022	Mar. 31, 2022
Schedule of derivative liabilities at fair value		Schedule of derivative liabilities at fair value 2022 2021 Derivative liability balance at beginning of period $ $ 176,000 Reclass to equity upon conversion or redemption (205,000 ) Additions to derivatives 12,985,000 Change in fair value 116,000 29,000 Balance at end of period $ 13,101,000 $
Schedule of warrant liability		Schedule of warrant liability 2022 2021 Warrant liability balance at beginning of period $ $ 90,000 Additions to warrant liability 5,910,000 Reclass to equity upon cancellation or exercise (90,000 ) Change in fair value (1,987,000 ) Balance at end of period $ 3,923,000 $
Schedule of estimated useful lives	Schedule of estimated useful lives Buildings 39 Machinery and Equipment 7 10 Vehicles 10 Furniture and Fixtures 3 10	Schedule of property plant and equipment useful life Buildings 39 Machinery and Equipment 7 10 Vehicles 10 Furniture and Fixtures 3 10
Schedule of derivative	Schedule of derivative September 30, March 31, (unaudited) Derivative liability balance at beginning of period $ 13,101,000 $ — Reclass to equity upon conversion or redemption — — Additions to derivatives — 12,985,000 Change in fair value 16,927,000 116,000 Balance at end of period $ 30,028,000 $ 13,101,000
Schedule of warrant at fair value	Schedule of warrant at fair value September 30, March 31, (unaudited) Warrant liability balance at beginning of period $ 3,923,000 $ — Additions to warrant liability — 5,910,000 Reclass to equity upon cancellation or exercise — — Change in fair value (1,876,000 ) (1,987,000 ) Balance at end of period $ 2,047,000 $ 3,923,000

ASSET ACQUISITION (Tables)

ASSET ACQUISITION (Tables)	12 Months Ended
ASSET ACQUISITION (Tables)	Mar. 31, 2022
NATURALSHRIMP INCORPORATED [Member]
Schedule of consideration allocated to acquired assets	Schedule of consideration allocated to acquired assets Equipment $ 7,015,000 69.2 % Vehicles 202,000 2.0 % Buildings 2,797,000 26.6 % Land 122,000 1.2 % $ 10,136,000 100 %

FIXED ASSETS (Tables)

FIXED ASSETS (Tables)	6 Months Ended	12 Months Ended
FIXED ASSETS (Tables)	Sep. 30, 2022	Mar. 31, 2022
NATURALSHRIMP INCORPORATED [Member]
Schedule of fixed assets	Schedule of fixed assets September 30, 2022 March 31, 2022 (unaudited) Land $ 324,293 $ 324,293 Buildings 6,633,271 5,611,723 Machinery and equipment 11,973,337 10,524,343 Autos and trucks 263,331 247,356 Fixed assets, gross 19,194,232 16,707,715 Accumulated depreciation (4,204,824 ) (1,909,612 ) Fixed assets, net $ 14,989,408 $ 14,798,103	Schedule of fixed assets March 31, 2022 March 31, 2021 Land $ 324,293 $ 324,293 Buildings 5,611,723 4,702,063 Machinery and equipment 10,524,343 7,580,873 Autos and trucks 247,356 213,849 Fixed assets, gross 16,707,715 12,815,178 Accumulated depreciation (1,909,612 ) (584,521 ) Fixed assets, net $ 14,798,103 $ 12,236,557

LICENSE AGREEMENTS (Tables)

LICENSE AGREEMENTS (Tables)	12 Months Ended
LICENSE AGREEMENTS (Tables)	Mar. 31, 2022
NATURALSHRIMP INCORPORATED [Member]
Schedule of sales milestones	Schedule of sales milestones Year 3 $ 250,000 Year 4 $ 375,000 Year 5 $ 625,000 Year 6 $ 875,000 All subsequent years $ 1,000,000

FEDERAL INCOME TAX (Tables)

FEDERAL INCOME TAX (Tables) - NATURALSHRIMP INCORPORATED [Member]	12 Months Ended
	Mar. 31, 2022
Schedule of income tax expense	Schedule of income tax expense 2022 2021 Federal Tax statutory rate 21.00 % 21.00 % Permanent differences 18.40 % 3.46 % Valuation allowance (39.40 )% (24.46 )% Effective rate 0.00 % 0.00 %
Schedule of deferred tax assets	Schedule of deferred tax assets 2022 2021 Deferred tax assets: Net operating loss carryforwards $ 6,022,000 $ 3,429,000 Other (350,000 ) Total deferred tax asset 5,672,000 3,429,000 Valuation allowance (5,672,000 ) (3,429,000 ) Total $ $

Description of Organization a_2

Description of Organization and Business Operations (Details Narrative) - USD ($)	1 Months Ended		7 Months Ended	9 Months Ended	10 Months Ended
	Apr. 27, 2022	Apr. 22, 2022	Sep. 30, 2021	Sep. 30, 2022	Dec. 31, 2021	Dec. 28, 2021
Subsidiary, Sale of Stock [Line Items]
Sale of units per share				$ 10
Percentage of asset held in trust account				80%	80%
Business combination, percentage of voting securities				50%	50%
Net tangible assets				$ 5,000,001	$ 5,000,001
Deposit				1,000,000	$ 1,000,000
Share Price					$ 0.10
Aggregate amount				2,000,000	$ 2,000,000
Cash				354,737	196,000
Working capital deficit				467,153	86,369
Principal amount					$ 250,000
Transaction costs				6,764,402
Underwriting fees				2,300,000
Deferred underwriting fees				4,025,000
Other offering costs				$ 439,402
Proceeds from IPO and Private Placement	$ 115,000,000
Share Price				$ 0.10
Issued shares description				the Company will issue 17.5 million shares of common stock to the former security holders of NaturalShrimp. In addition, the stockholders of Natural Shrimp are entitled to receive an additional 5.0 million common shares (current valuation of $50.0 million) based on achieving certain revenue targets for 2024 and 5 million common shares (current valuation of $50 million) based on achieving certain revenue targets for 2025. In the event the Company or NaturalShrimp validly terminates the Agreement because of a default by the other, a breakup fee of $3.0 million will be due to the terminating party.
Sponsor [Member]
Subsidiary, Sale of Stock [Line Items]
Principal amount						$ 500,000
Proposed Public Offering [Member]
Subsidiary, Sale of Stock [Line Items]
Sale of units in initial public offering					10,000,000
Sale of units per share					$ 10
Over-Allotment Option [Member]
Subsidiary, Sale of Stock [Line Items]
Sale of units in initial public offering	1,500,000	1,500,000
Over-Allotment Option [Member] \| Underwriters [Member]
Subsidiary, Sale of Stock [Line Items]
Sale of units in initial public offering	1,500,000	1,500,000			11,500,000
Sale of units per share	$ 10
Sale of units in initial public offering aggragate amount	$ 15,000,000
Private Placement [Member]
Subsidiary, Sale of Stock [Line Items]
Sale of units in initial public offering		313,500			313,500
Sale of units per share		$ 10			$ 10
Sale of units in initial public offering aggragate amount		$ 3,135,000			$ 3,135,000
Private Placement [Member] \| Underwriters [Member]
Subsidiary, Sale of Stock [Line Items]
Sale of units in initial public offering	30,000				343,500
Sale of units per share	$ 10				$ 10
Sale of units in initial public offering aggragate amount	$ 300,000				$ 3,435,000
IPO [Member]
Subsidiary, Sale of Stock [Line Items]
Sale of units in initial public offering		10,000,000
Sale of units per share		$ 10
Sale of units in initial public offering aggragate amount		$ 100,000,000

Significant Accounting Polici_3

Significant Accounting Policies (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended		7 Months Ended	9 Months Ended	10 Months Ended	12 Months Ended
	Apr. 27, 2022	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2021	Sep. 30, 2022	Dec. 31, 2021	Dec. 31, 2021	Apr. 22, 2022
Accounting Policies [Abstract]
Cash		$ 354,737			$ 354,737	$ 196,000	$ 196,000
Cash equivalents		0			0	0	0
Stock based compensation expense					0	0
Unrecognized tax benefits		0			0	0	0
Accrued interest and penalties		0			0	0	$ 0
Common stock are subject to forfeiture							375,000
Federal Depository Insurance coverage		250,000			250,000	250,000	$ 250,000
Deferred offering costs	$ 6,764,402					$ 99,600	$ 99,600	$ 6,764,402
Number of shares granted					16,666
Fair value of shares granted					$ 123,900
Fair value of shares granted per share					$ 7.38
Effective tax rate		29.49%	0%	0%	35.90%
Effective Income Tax Rate Reconciliation, Change in Enacted Tax Rate, Percent		21%	21%	21%	21%
Antidilutive shares					11,843,500
Proceeds from IPO and Private Placement	$ 115,000,000

Proposed Public Offering (Detai

Proposed Public Offering (Details Narrative) - $ / shares	1 Months Ended		10 Months Ended
Proposed Public Offering (Details Narrative) - $ / shares	Apr. 27, 2022	Apr. 22, 2022	Dec. 31, 2021	Sep. 30, 2022
Subsidiary, Sale of Stock [Line Items]
Sale of units per share				$ 10
Proposed Public Offering [Member]
Subsidiary, Sale of Stock [Line Items]
Sale of units in initial public offering			10,000,000
Sale of units per share			$ 10
Warrant exercisable			$ 11.50
Over-Allotment Option [Member]
Subsidiary, Sale of Stock [Line Items]
Sale of units in initial public offering	1,500,000	1,500,000
Over-Allotment Option [Member] \| Underwriters [Member]
Subsidiary, Sale of Stock [Line Items]
Sale of units in initial public offering	1,500,000	1,500,000	11,500,000
Sale of units per share	$ 10

Private Placement (Details Narr

Private Placement (Details Narrative) - USD ($)	1 Months Ended		10 Months Ended
Private Placement (Details Narrative) - USD ($)	Apr. 27, 2022	Apr. 22, 2022	Dec. 31, 2021	Sep. 30, 2022
Subsidiary, Sale of Stock [Line Items]
Sale of units per share				$ 10
Private Placement [Member]
Subsidiary, Sale of Stock [Line Items]
Sale of units in initial public offering		313,500	313,500
Sale of units per share		$ 10	$ 10
Sale of units in initial public offering aggragate amount		$ 3,135,000	$ 3,135,000
Warrant exercisable		$ 11.50	$ 11.50
Private Placement [Member] \| Underwriters [Member]
Subsidiary, Sale of Stock [Line Items]
Sale of units in initial public offering	30,000		343,500
Sale of units per share	$ 10		$ 10
Sale of units in initial public offering aggragate amount	$ 300,000		$ 3,435,000

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)					1 Months Ended					3 Months Ended		6 Months Ended		7 Months Ended	9 Months Ended	10 Months Ended	12 Months Ended
Related Party Transactions (Details Narrative) - USD ($)		Aug. 10, 2022	Mar. 07, 2022	May 11, 2021	Jul. 31, 2022	Apr. 22, 2022	Apr. 19, 2022	Mar. 31, 2022	Dec. 28, 2021	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2021	Sep. 30, 2022	Dec. 31, 2021	Mar. 31, 2022	Dec. 31, 2021	Mar. 31, 2021	Aug. 10, 2021	Apr. 14, 2021	Jan. 01, 2016
Related Party Transaction [Line Items]
Aggregate value of shares	[1],[2]															$ 25,000
Share Price										$ 0.10		$ 0.10			$ 0.10
Common stock, shares issued										3,218,499		3,218,499			3,218,499	2,874,999		2,874,999
Common stock, shares outstanding										3,218,499		3,218,499			3,218,499	2,874,999		2,874,999
Shares subject to forfeiture																375,000
Principal amount																$ 250,000		$ 250,000
Lender description																Certain amount of such loans may be converted into private at $10.00 per share at the option of the lender. As of December 31, 2021, the Company had no borrowings under the working capital loans.
Monthly payment																		10,000
Due to related party																$ 1,189		1,189
Proposed public offering filings fee																15,000
Periodic compliance filings fee																1,000
Repayment of promissory note related party															$ 250,000
Working capital loans										$ 0		$ 0			0	0		0
Administrative Fees Expense							$ 10,000			30,000					50,000
Accrued expenses										50,000		50,000			50,000	0		0
Notes payable, related parties, current																$ 250,000		$ 250,000
Sponsor [Member]
Related Party Transaction [Line Items]
Principal amount									$ 500,000
Insider Shares [Member]
Related Party Transaction [Line Items]
Common stock, shares issued										3,218,499		3,218,499			3,218,499	2,874,999		2,874,999
Common stock, shares outstanding										3,218,499		3,218,499			3,218,499	2,874,999		2,874,999
IPO [Member]
Related Party Transaction [Line Items]
Repayment of promissory note related party						$ 250,000
Sponsor [Member]
Related Party Transaction [Line Items]
Surrendered shares			1,150,000					1,150,000
Principal amount									$ 500,000
Stockholders [Member]
Related Party Transaction [Line Items]
Shares subject to forfeiture						375,000
Stockholders [Member]
Related Party Transaction [Line Items]
Shares issued									2,875,000
Aggregate value of shares									$ 25,000
Share Price									$ 0.0087
NATURALSHRIMP INCORPORATED [Member]
Related Party Transaction [Line Items]
Share Price																					$ 0.39
Common stock, shares issued								674,831,624		751,385,454		751,385,454			751,385,454		674,831,624		560,745,180
Common stock, shares outstanding								674,644,124		751,322,954		751,322,954			751,322,954		674,644,124		379,742,524
Repayment of promissory note related party												$ 48,000	$ 48,000				$ 4,596,000
Accrued payroll								$ 119,000		$ 119,000		119,000			$ 119,000		119,000		$ 154,000
Professional fees										312,470	$ 378,853	746,440	$ 976,099				50,000		50,000
Interest rate percentage																						2%
Notes payable related party								290,000		290,000		$ 290,000			290,000		$ 290,000
Interest rate												8%					8%
Notes payable, related parties, current								495,412		745,412		$ 745,412			745,412		$ 495,412		1,151,162
Accrued Interest payable								146,000		161,000		161,000			161,000		146,000		118,000
Current liability								54,647		54,647		54,647			54,647		54,647		54,647
NATURALSHRIMP INCORPORATED [Member] \| Loan Agreement [Member]
Proceeds from related party debt		$ 300,000			$ 250,000
NATURALSHRIMP INCORPORATED [Member] \| Consulting Services [Member]
Professional fees												50,000					50,000
NATURALSHRIMP INCORPORATED [Member] \| Notes Payable [Member]
Payment of debt																	655,750
Outstanding balance												77,000					77,000		735,000
Accrued interest payable								74,000		74,000		74,000			74,000		74,000		66,000
NATURALSHRIMP INCORPORATED [Member] \| Promissory Notes [Member] \| Loan Agreement [Member]
Interest rate percentage		10%
Proceeds from related party debt		$ 250,000
Face amount		$ 50,000
NATURALSHRIMP INCORPORATED [Member] \| President [Member]
Payment of accrued payroll																			35,000
NATURALSHRIMP INCORPORATED [Member] \| Chief Financial Officer [Member]
Salary and wage, officer, excluding cost of good and service sold				$ 300,000
NATURALSHRIMP INCORPORATED [Member] \| Chief Technical Officer [Member]
Salary and wage, officer, excluding cost of good and service sold																			$ 200,000
Accounts payable, other, current																				$ 300,000
NATURALSHRIMP INCORPORATED [Member] \| President and CTO [Member]
Accounts payable, other, current								200,000									200,000
NATURALSHRIMP INCORPORATED [Member] \| President [Member]
Notes payable related party								486,500		486,500		$ 486,500			486,500		486,500
Interest rate												8%
Notes payable, related parties, current								$ 356,404		356,404		$ 356,404			356,404		$ 356,404
NATURALSHRIMP INCORPORATED [Member] \| President and Chief Technical Officer [Member]
Salary and wage, officer, excluding cost of good and service sold												200,000
Accounts payable, other, current										$ 200,000		$ 200,000			$ 200,000					$ 300,000

[1]Includes up to 375,000 shares of common stock subject to forfeiture if the over-allotment option is not exercised in full or in part by the underwriters (see Note 5).[2]Shares have been retroactively restated to reflect the surrender of 1,150,000 shares without consideration by the sponsor on March 7, 2022 and a dividend, payable in shares of common stock, of two-thirds of one share of common stock for each share of common stock issued and outstanding on April 5, 2022 (Note 8).

Commitments and Contingency (De

Commitments and Contingency (Details Narrative) - USD ($)	7 Months Ended	9 Months Ended	10 Months Ended
Commitments and Contingency (Details Narrative) - USD ($)	Sep. 30, 2021	Sep. 30, 2022	Dec. 31, 2021
Subsidiary, Sale of Stock [Line Items]
Proceeds from Initial Public Offering		$ 115,000,000
Gross proceeds from Initial Public Offering		$ 115,000,000
Proposed Public Offering [Member]
Subsidiary, Sale of Stock [Line Items]
Sale of units in public offering			1,500,000
Percentage of cash underwritng commission			2%
Proceeds from Initial Public Offering			$ 2,000
Percentage of underwriting deferred Commission			3.50%
Gross proceeds from Initial Public Offering			$ 3,500,000
Over-Allotment Option [Member]
Subsidiary, Sale of Stock [Line Items]
Proceeds from Initial Public Offering			2,300,000
Gross proceeds from Initial Public Offering			$ 4,025,000

Stockholders_ Equity (Details N

Stockholders’ Equity (Details Narrative)														1 Months Ended														2 Months Ended	3 Months Ended				6 Months Ended		9 Months Ended	10 Months Ended	12 Months Ended
Stockholders’ Equity (Details Narrative)		Nov. 08, 2022 USD ($) shares	Nov. 04, 2022 USD ($) shares	Oct. 01, 2022 USD ($) shares	Aug. 17, 2022	Mar. 07, 2022 shares	Mar. 01, 2022 USD ($) $ / shares shares	May 05, 2021 USD ($) $ / shares shares	Apr. 14, 2021 USD ($) $ / shares shares	Jan. 10, 2021 USD ($) shares	Jan. 08, 2021 USD ($)	Jun. 12, 2020 USD ($) $ / shares shares	Sep. 05, 2019 USD ($) $ / shares shares	Sep. 30, 2022 USD ($) $ / shares shares	Jun. 22, 2022 USD ($)	Mar. 31, 2022 USD ($) $ / shares shares	Feb. 22, 2022 $ / shares shares	Nov. 22, 2021 USD ($) $ / shares shares	Jun. 28, 2021 USD ($) $ / shares shares	May 24, 2021 USD ($) shares	May 20, 2021 USD ($) $ / shares shares	Apr. 15, 2021 USD ($) shares	Dec. 25, 2020 USD ($) $ / shares shares	Dec. 18, 2020 USD ($) $ / shares shares	Dec. 16, 2020 USD ($) $ / shares shares	Aug. 24, 2020 USD ($) $ / shares shares	Sep. 17, 2019 USD ($) shares	May 17, 2022 shares	Sep. 30, 2022 USD ($) $ / shares shares	Dec. 31, 2021 USD ($) $ / shares shares	Sep. 30, 2021 USD ($) shares	Jun. 30, 2021 USD ($)	Sep. 30, 2022 USD ($) $ / shares shares	Sep. 30, 2021 USD ($) shares	Sep. 30, 2022 USD ($) $ / shares shares	Dec. 31, 2021 USD ($) $ / shares shares	Aug. 02, 2022 shares	Mar. 31, 2022 USD ($) $ / shares shares	Mar. 31, 2021 USD ($) $ / shares shares	Mar. 31, 2020 USD ($) shares	Oct. 24, 2022 $ / shares	Dec. 15, 2021 shares
Class of Warrant or Right [Line Items]
Common stock, shares authorized														50,000,000															50,000,000	50,000,000			50,000,000		50,000,000	50,000,000
Common stock, par value \| $ / shares														$ 0.0001															$ 0.0001	$ 0.0001			$ 0.0001		$ 0.0001	$ 0.0001
Common stock, shares issued														3,218,499															3,218,499	2,874,999			3,218,499		3,218,499	2,874,999
Common stock, shares outstanding														3,218,499															3,218,499	2,874,999			3,218,499		3,218,499	2,874,999
Shares subject to forfeiture																																				375,000
Share Price \| $ / shares																														$ 0.10						$ 0.10
Class of Stock [Line Items]
Redeemable convertible preferred stock, shares authorized														11,500,000															11,500,000	0			11,500,000		11,500,000	0
Share price \| $ / shares														$ 0.10															$ 0.10				$ 0.10		$ 0.10
Common stock issued to initial stockholders \| $	[1],[2]																																			$ 25,000
Share based compensation \| $																																			$ 0	$ 0
Insider Shares [Member]
Class of Warrant or Right [Line Items]
Common stock, shares issued														3,218,499															3,218,499	2,874,999			3,218,499		3,218,499	2,874,999
Common stock, shares outstanding														3,218,499															3,218,499	2,874,999			3,218,499		3,218,499	2,874,999
Warrants
Class of Warrant or Right [Line Items]
Class of warrants or rights period within the registration shall be effective from the consummation of business combination																																			90 days	90 days
Volume weighted average price per share \| $ / shares																																			$ 9.20	$ 9.20
Percentage of funds raised to be used for consummating business combination																																			60%	60%
Number of consecutive trading days for determining the volume weighted average price of share																																			10 days	20 days
Class of warrants or rights redemption price per share \| $ / shares														$ 16.50															$ 16.50	$ 16.50			$ 16.50		$ 16.50	$ 16.50
Minimum Notice Period To Be Given To Warrant Holders Prior To Redemption																																				30 days
Warrants \| Warrant Redemption Exercise Price Percentage One [Member]
Class of Warrant or Right [Line Items]
Class of warrants or rights exercise price percentage																														115%						115%
Warrants \| Warrant Redemption Exercise Price Percentage Two [Member]
Class of Warrant or Right [Line Items]
Class of warrants or rights exercise price percentage																														165%						165%
Warrants
Class of Warrant or Right [Line Items]
Share Price \| $ / shares														11.50															11.50	$ 11.50			11.50		11.50	$ 11.50
Warrant price \| $ / shares														$ 0.01															$ 0.01	$ 0.01			$ 0.01		$ 0.01	0.01
Sponsor [Member]
Class of Warrant or Right [Line Items]
Surrendered shares						1,150,000										1,150,000
NATURALSHRIMP INCORPORATED [Member]
Class of Warrant or Right [Line Items]
Common stock, shares authorized														900,000,000		900,000,000													900,000,000				900,000,000		900,000,000			900,000,000	900,000,000
Common stock, par value \| $ / shares														$ 0.0001		$ 0.0001													$ 0.0001				$ 0.0001		$ 0.0001			$ 0.0001	$ 0.0001
Common stock, shares issued														751,385,454		674,831,624													751,385,454				751,385,454		751,385,454			674,831,624	560,745,180
Common stock, shares outstanding														751,322,954		674,644,124													751,322,954				751,322,954		751,322,954			674,644,124	379,742,524
Class of Stock [Line Items]
Preferred stock, shares authorized																200,000,000																						200,000,000
Preferred stock, par or stated value per share \| $ / shares																$ 0.0001																						$ 0.0001
Preferred stock value \| $														$ 500		$ 500													$ 500				$ 500		$ 500			$ 500
Beneficial conversion feature \| $																																	99,000
Shares issued as consideration for Rights Agreement																																						4,762,376
Common stock aggregate price \| $																																		$ 17,277,123
Share price \| $ / shares									$ 0.39
Warrant to purchase shares									10,000,000									3,739,000
Warrant exercise price \| $ / shares									$ 0.75									$ 0.75
Fair value of warrants adjustment \| $																													39,000				(1,876,000)					$ (1,987,000)
Amortization \| $																													367,500		$ 146,500		$ 735,000	$ 146,500
Proceeds from purchasers \| $																																						17,277,123
Proceeds from warrants \| $																																						$ 11,000
Percentage of series E preferred shares																																	10%
Increase series E preferred shares																																	130
Increase series E preferred value \| $																																	$ 156,000
Debt instrument, redemption, percentage																																	15%
Preferred stock redemption discount \| $														$ 557,000															$ 557,000				$ 557,000		$ 557,000
Warrants outstanding														18,573,116		18,506,429													18,573,116		10,000,000		18,573,116	10,000,000	18,573,116			18,506,429
Fair value of warrants \| $																																	$ 2,047,000					$ 3,986,000
Decrease in fair value of warrant \| $																																	$ 1,876,000					$ 2,061,000
NATURALSHRIMP INCORPORATED [Member] \| Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized														200,000,000		200,000,000													200,000,000				200,000,000		200,000,000			200,000,000
Preferred stock, par or stated value per share \| $ / shares														$ 0.0001		$ 0.0001													$ 0.0001				$ 0.0001		$ 0.0001			$ 0.0001
NATURALSHRIMP INCORPORATED [Member] \| Measurement Input, Risk Free Interest Rate [Member]
Class of Stock [Line Items]
Derivative liability, measurement input														0.0405		0.0228													0.0405				0.0405		0.0405			0.0228
NATURALSHRIMP INCORPORATED [Member] \| Measurement Input, Risk Free Interest Rate [Member] \| Black-Schole Model [Member]
Class of Stock [Line Items]
Derivative liability, measurement input																0.0242																						0.0242
NATURALSHRIMP INCORPORATED [Member] \| Measurement Input, Price Volatility [Member]
Class of Stock [Line Items]
Derivative liability, measurement input														1.0446		1.0947													1.0446				1.0446		1.0446			1.0947
NATURALSHRIMP INCORPORATED [Member] \| Measurement Input, Price Volatility [Member] \| Black-Schole Model [Member]
Class of Stock [Line Items]
Derivative liability, measurement input																2.059																						2.059
NATURALSHRIMP INCORPORATED [Member] \| Measurement Input, Expected Dividend Rate [Member] \| Black-Schole Model [Member]
Class of Stock [Line Items]
Derivative liability, measurement input														0		0													0				0		0			0
NATURALSHRIMP INCORPORATED [Member] \| Minimum [Member] \| Measurement Input, Risk Free Interest Rate [Member] \| Black-Schole Model [Member]
Class of Stock [Line Items]
Derivative liability, measurement input														0.0406															0.0406				0.0406		0.0406
NATURALSHRIMP INCORPORATED [Member] \| Minimum [Member] \| Measurement Input, Price Volatility [Member] \| Black-Schole Model [Member]
Class of Stock [Line Items]
Derivative liability, measurement input														1.246															1.246				1.246		1.246
NATURALSHRIMP INCORPORATED [Member] \| Maximum [Member] \| Measurement Input, Risk Free Interest Rate [Member] \| Black-Schole Model [Member]
Class of Stock [Line Items]
Derivative liability, measurement input														0.0425															0.0425				0.0425		0.0425
NATURALSHRIMP INCORPORATED [Member] \| Maximum [Member] \| Measurement Input, Price Volatility [Member] \| Black-Schole Model [Member]
Class of Stock [Line Items]
Derivative liability, measurement input														1.748															1.748				1.748		1.748
NATURALSHRIMP INCORPORATED [Member] \| Three Consultants [Member]
Class of Stock [Line Items]
Common stock issued to initial stockholders, shares																														430,000
Share price \| $ / shares																														$ 0.36						0.36
Common stock issued to initial stockholders \| $																														$ 158,000
NATURALSHRIMP INCORPORATED [Member] \| Consultant [Member]
Class of Stock [Line Items]
Common stock issued to initial stockholders, shares									500,000			1,250,000								200,000			1,500,000			1,500,000											250,000
Share price \| $ / shares									$ 0.39			$ 0.049											$ 0.041			$ 0.045
Common stock issued to initial stockholders \| $									$ 195,000			$ 61,250								$ 99,600			$ 616,500			$ 67,500													67,500
Shares vested value \| $														$ 171,000		$ 121,875				24,900
Prepaid expense \| $																																							308,250
Consulting expense \| $																																$ 308,250							$ 308,250
NATURALSHRIMP INCORPORATED [Member] \| Consultant [Member] \| First Six Months [Member]
Class of Stock [Line Items]
Share based compensation \| $																				12,500
NATURALSHRIMP INCORPORATED [Member] \| Consultant [Member] \| Per Month Thereafter [Member]
Class of Stock [Line Items]
Share based compensation \| $																				$ 15,000
NATURALSHRIMP INCORPORATED [Member] \| Consultant [Member] \| Vested Immediately [Member]
Class of Stock [Line Items]
Number of shares vested																				50,000
NATURALSHRIMP INCORPORATED [Member] \| Consultant [Member] \| Each Quarter [Member]
Class of Stock [Line Items]
Number of shares vested																				50,000
NATURALSHRIMP INCORPORATED [Member] \| Consultant [Member] \| Subsequent Event [Member]
Class of Stock [Line Items]
Common stock issued to initial stockholders, shares		4,972,156
Common stock issued to initial stockholders \| $		$ 500,000
Number of shares vested				62,500
Shares vested value \| $				$ 24,275
NATURALSHRIMP INCORPORATED [Member] \| New Employees [Member]
Class of Stock [Line Items]
Common stock issued to initial stockholders, shares																														175,000
Share price \| $ / shares																														$ 0.395						$ 0.395
Common stock issued to initial stockholders \| $																														$ 68,300
NATURALSHRIMP INCORPORATED [Member] \| Securities Purchase Agreement [Member]
Class of Stock [Line Items]
Share price \| $ / shares								$ 0.55	$ 0.55												$ 0.55
Common stock issued to initial stockholders \| $									$ 5,000,000
Warrant to purchase shares									10,000,000
Warrant exercise price \| $ / shares									$ 0.75
Warrants term									5 years
Number of commitments shares									1,000,000
Proceeds from purchasers \| $																						$ 4,732,123
Purchase of common stock , shares								15,454,456													2,727,272
Purchase of common stock \| $								$ 8,245,000													$ 1,455,000
Debt instrument, redemption, percentage					15%
NATURALSHRIMP INCORPORATED [Member] \| Securities Purchase Agreement [Member] \| GHS [Member]
Class of Stock [Line Items]
Share price \| $ / shares																			$ 0.40
Warrant to purchase shares																			1,100,000
Fair value of warrants adjustment \| $																			$ 11,000
Purchase of common stock , shares																			3,000,000
NATURALSHRIMP INCORPORATED [Member] \| GHS Purchase Agreement [Member] \| Subsequent Event [Member]
Class of Stock [Line Items]
Common stock issued to initial stockholders, shares			64,000,000
Common stock aggregate price \| $			$ 5,000,000
Warrant to purchase shares			64,000,000
Fair value of warrant \| $			$ 5,000,000
NATURALSHRIMP INCORPORATED [Member] \| GHS Purchase Agreement [Member] \| GHS [Member]
Class of Stock [Line Items]
Warrant to purchase shares																			7,500,000
Common stock underlying prefunded warrant																			1,100,000
Fair value of warrant \| $																			$ 3,011,000
Offering expenses \| $																			90,330
Proceeds from warrants \| $																			$ 2,909,670
NATURALSHRIMP INCORPORATED [Member] \| Leak-Out Agreements [Member]
Class of Stock [Line Items]
Common stock issued to initial stockholders, shares																																						13,861,386
NATURALSHRIMP INCORPORATED [Member] \| Common Stock Issued In Relation To Business Agreement [Member] \| Consultant [Member]
Class of Stock [Line Items]
Common stock issued to initial stockholders \| $															$ 250,000
NATURALSHRIMP INCORPORATED [Member] \| Series A Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized														5,000,000		5,000,000													5,000,000				5,000,000		5,000,000			5,000,000	5,000,000
Preferred stock, par or stated value per share \| $ / shares																$ 0.0001																						$ 0.0001	$ 0.0001
Preferred stock, shares outstanding														5,000,000		5,000,000													5,000,000				5,000,000		5,000,000			5,000,000	5,000,000
Preferred stock, shares issued																5,000,000																						5,000,000	5,000,000
Preferred stock value \| $																$ 500																						$ 500	$ 500
NATURALSHRIMP INCORPORATED [Member] \| Series B Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized													5,000	5,000		5,000													5,000				5,000		5,000			5,000	5,000
Preferred stock, par or stated value per share \| $ / shares													$ 0.0001			$ 0.0001																						$ 0.0001	$ 0.0001
Preferred stock, shares outstanding														0		0													0				0		0			0	607
Preferred stock, stated value \| $													$ 1,200
Preferred stock redeemable description													The Series B Preferred Stock are redeemable at the Company’s option, at percentages ranging from 120% to 135% for the first 180 days, based on the passage of time. The Series B are also redeemable at the holder’s option, upon the occurrence of a triggering event which includes a change of control, bankruptcy, and the inability to deliver Series B Preferred Stock requested under conversion notices. The triggering redemption amount is at the greater of (i) 135% of the stated value or (ii) the product of the volume-weighted average price (“VWAP”) on the day proceeding the triggering event multiplied by the stated value divided by the conversion price.
Preferred stock, shares issued																0																						0	607
Preferred stock value \| $
Shares issued as consideration for Rights Agreement																																						1,202,000
NATURALSHRIMP INCORPORATED [Member] \| Series B Preferred Stock [Member] \| Securities Purchase Agreement [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized																											5,000
Preferred stock, stated value \| $																											$ 1,200
Proceeds from preferred stock \| $																											$ 5,000,000
Shares issued as consideration for Rights Agreement																																						607	5,008
Preferred stock, dividends-in-kind shares																																						232	115
Common stock issued to initial stockholders, shares																																						10,068,000	113,517,030
NATURALSHRIMP INCORPORATED [Member] \| Series B Preferred Stock [Member] \| Securities Purchase Agreement [Member] \| Various Tranches [Member]
Class of Stock [Line Items]
Preferred stock, shares issued																																							3,250	2,250
Preferred stock value \| $																																							$ 3,250,000	$ 2,250,000
Beneficial conversion feature \| $																																							$ 1,335,000	$ 475,000
NATURALSHRIMP INCORPORATED [Member] \| Series D Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized																20,000									20,000													20,000	20,000
Preferred stock, par or stated value per share \| $ / shares																									$ 0.0001
Preferred stock, shares outstanding														0		0													0				0		0			0	6,050
Preferred stock, stated value \| $																									$ 1,200
Preferred stock redeemable description																									The Series D Preferred Stock are also redeemable at the holder’s option, upon the occurrence of a triggering event which includes a change of control, bankruptcy, and the inability to deliver shares of common stock requested under conversion notices. The triggering redemption amount is 150% of the stated value.
Beneficial conversion feature \| $																																							$ 1,721,000
Shares issued as consideration for Rights Agreement																																						60,050,000
Common stock aggregate price \| $																									$ 10,000,000
Share price \| $ / shares																									$ 0.10
NATURALSHRIMP INCORPORATED [Member] \| Series D Preferred Stock [Member] \| Securities Purchase Agreement [Member]
Class of Stock [Line Items]
Beneficial conversion feature \| $										$ 3,022,000
Shares issued as consideration for Rights Agreement									3,739.63
NATURALSHRIMP INCORPORATED [Member] \| Series D Preferred Stock [Member] \| Securities Purchase Agreement [Member] \| Purchaser [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized																								5,000
Preferred stock, par or stated value per share \| $ / shares																								$ 0.0001
Proceeds from preferred stock \| $										$ 1,050,000	$ 1,050,000													$ 5,000,000
Preferred stock, shares issued										1,050
Preferred stock value \| $											$ 1,250,000													6,000,000
Beneficial conversion feature \| $																								$ 8,471,000
Common stock issued to initial stockholders, shares																								6,000,000
Share price \| $ / shares																								$ 0.27
Common stock purchase price per share \| $ / shares																								$ 1,000
Preferred stock redemption discount \| $										$ 250,000														$ 1,000,000
Common stock issued to initial stockholders \| $																								$ 1,616,250
Accretion of redemption \| $																																							$ 302,500
NATURALSHRIMP INCORPORATED [Member] \| Series D Preferred Stock [Member] \| Share Exchange Agreement [Member]
Class of Stock [Line Items]
Preferred stock, par or stated value per share \| $ / shares									$ 0.0001
Beneficial conversion feature \| $																						3,270																$ 3,326,172
Exchange aggregate Preferred Stock									3,600
Exchange into dividend, amount \| $																						$ 3,258,189
Reedemable Preferred Stock																						2,450
Reedemable amount \| $																						$ 3,513,504
Deemed dividend \| $																						$ 2,719,538
NATURALSHRIMP INCORPORATED [Member] \| Series E Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized														10,000		10,000													10,000				10,000		10,000			10,000	10,000
Preferred stock, shares outstanding														1,540		2,840													1,540				1,540		1,540			2,840	0
Proceeds from preferred stock \| $																																						$ 1,348,000
Common stock issued to initial stockholders, shares									10,000
Share price \| $ / shares									$ 1,200
Preferred stock redemption discount \| $																																	$ 916,000
Preferred Stock conversion price per share \| $ / shares									$ 0.35
Dividend rate per annum									12%
Warrant to purchase shares																		270,000																								3,000,000
Conversion of stock, shares converted																												400
Beneficial conversion feature related to the Series E Preferred Shares \| $																													$ 42,500				85,000
Preferred stock redemption discount \| $														$ 278,500															$ 278,500				$ 278,500		$ 278,500
NATURALSHRIMP INCORPORATED [Member] \| Series E Preferred Stock [Member] \| Minimum [Member]
Class of Stock [Line Items]
Reedemable options percentage									115%
NATURALSHRIMP INCORPORATED [Member] \| Series E Preferred Stock [Member] \| Maximum [Member]
Class of Stock [Line Items]
Reedemable options percentage									125%
NATURALSHRIMP INCORPORATED [Member] \| Series E Preferred Stock [Member] \| Securities Purchase Agreement [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized																		1,500
Preferred stock, stated value \| $																		$ 1,000
Shares issued as consideration for Rights Agreement																																						2,400
Common stock issued to initial stockholders, shares																																						8,228,572
Share price \| $ / shares																		$ 0.38
Warrant to purchase shares																		3,739,000
Warrant exercise price \| $ / shares																		$ 0.75
Purchase price of warrants \| $																		$ 1,500,000
Fair value of warrants adjustment \| $																		$ 561,000																				$ 300,000
Warrants issue as placement agent fees																		267,429
Fair value of warrant issued \| $																		$ 101,000
Beneficial conversion feature \| $																		170
Fair value of warrants issued in temporary equity \| $																																						662,000
Amortization \| $																																						$ 338,000
New issue warrants fair value \| $																		$ 1,373,000
NATURALSHRIMP INCORPORATED [Member] \| Series E Preferred Stock [Member] \| Securities Purchase Agreement [Member] \| Measurement Input, Risk Free Interest Rate [Member]
Class of Stock [Line Items]
Warrant measurement input																		0.0133
NATURALSHRIMP INCORPORATED [Member] \| Series E Preferred Stock [Member] \| Securities Purchase Agreement [Member] \| Measurement Input, Price Volatility [Member]
Class of Stock [Line Items]
Warrant measurement input																		2.099
NATURALSHRIMP INCORPORATED [Member] \| Series E Preferred Stock [Member] \| Securities Purchase Agreement [Member] \| Measurement Input, Expected Dividend Rate [Member]
Class of Stock [Line Items]
Warrant measurement input																		0
NATURALSHRIMP INCORPORATED [Member] \| Series E Preferred Stock [Member] \| Securities Purchase Agreement [Member] \| Maximum [Member]
Class of Stock [Line Items]
Warrant to purchase shares																		1,500,000
NATURALSHRIMP INCORPORATED [Member] \| Series F Redeemable Convertible Preferred Stock [Member]
Class of Stock [Line Items]
Redeemable convertible preferred stock, shares authorized														750,000		750,000													750,000				750,000		750,000			750,000	750,000
Redeemable convertible preferred stock, shares outstanding														750,000		750,000													750,000				750,000		750,000			750,000	0
NATURALSHRIMP INCORPORATED [Member] \| Series E Convertible Preferred Stock [Member]
Class of Stock [Line Items]
Redeemable convertible preferred stock, shares authorized														20,000		20,000													20,000				20,000		20,000			20,000	20,000
Redeemable convertible preferred stock, shares outstanding														1,670		2,840													1,670				1,670		1,670			2,840	0
Shares issued as consideration for Rights Agreement																																	5,143,000	9,842,000				9,737,000
Warrants outstanding														750,000															750,000				750,000		750,000
NATURALSHRIMP INCORPORATED [Member] \| Series E Convertible Preferred Stock [Member] \| Subsequent Event [Member]
Class of Stock [Line Items]
Preferred stock, par or stated value per share \| $ / shares																																									$ 0.0001
NATURALSHRIMP INCORPORATED [Member] \| Series E Convertible Preferred Stock [Member] \| Share Exchange Agreement [Member]
Class of Stock [Line Items]
Preferred stock, par or stated value per share \| $ / shares									$ 0.0001
NATURALSHRIMP INCORPORATED [Member] \| Series F Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized														750,000		750,000	750,000												750,000				750,000		750,000			750,000
Preferred stock, par or stated value per share \| $ / shares																	$ 0.0001
Preferred stock, shares outstanding														750,000		750,000													750,000				750,000		750,000			750,000
Shares issued as consideration for Rights Agreement																																	180,333,000
Preferred stock votes																	1,000 votes per each share of Series F Preferred Stock held by such holder.
NATURALSHRIMP INCORPORATED [Member] \| Series F Preferred Stock [Member] \| Board of Directors [Member]
Class of Stock [Line Items]
Common stock issued to initial stockholders, shares							250,000
Share price \| $ / shares							$ 0.246
Number of shares issued for services							750,000
Common stock shares payable							738,687,135
Share based compensation \| $							$ 43,612,000
NATURALSHRIMP INCORPORATED [Member] \| Series E Redeemable Convertible Preferred Stock [Member]
Class of Stock [Line Items]
Conversion of stock, shares converted																																	1,300
Conversion of stock, shares issued																																	14,458,127
NATURALSHRIMP INCORPORATED [Member] \| Common Stock [Member]
Class of Stock [Line Items]
Conversion of stock, shares issued																												1,523,810
NATURALSHRIMP INCORPORATED [Member] \| Common Stock [Member] \| Measurement Input, Risk Free Interest Rate [Member]
Class of Stock [Line Items]
Derivative liability, measurement input \| $ / shares														0.0657		0.19													0.0657				0.0657		0.0657			0.19
NATURALSHRIMP INCORPORATED [Member] \| Common Stock [Member] \| Measurement Input, Share Price [Member]
Class of Stock [Line Items]
Derivative liability, measurement input \| $ / shares														0.15		0.225													0.15				0.15		0.15			0.225
NATURALSHRIMP INCORPORATED [Member] \| Common Stock [Member] \| Measurement Input, Share Price [Member] \| Black-Schole Model [Member]
Class of Stock [Line Items]
Derivative liability, measurement input \| $ / shares														0.15		0.225													0.15				0.15		0.15			0.225

[1]Includes up to 375,000 shares of common stock subject to forfeiture if the over-allotment option is not exercised in full or in part by the underwriters (see Note 5).[2]Shares have been retroactively restated to reflect the surrender of 1,150,000 shares without consideration by the sponsor on March 7, 2022 and a dividend, payable in shares of common stock, of two-thirds of one share of common stock for each share of common stock issued and outstanding on April 5, 2022 (Note 8).

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)

1 Months Ended

2 Months Ended

3 Months Ended

6 Months Ended

7 Months Ended

9 Months Ended

10 Months Ended

12 Months Ended

Nov. 04, 2022

Oct. 24, 2022

Mar. 07, 2022

Apr. 14, 2021

Aug. 31, 2022

Apr. 25, 2022

May 17, 2022

Sep. 30, 2022

Jun. 30, 2022

Sep. 30, 2022

Sep. 30, 2021

Sep. 30, 2022

Dec. 31, 2021

Mar. 31, 2022

Dec. 31, 2021

Mar. 31, 2021

Nov. 05, 2022

Subsequent Event [Line Items]

Common stock, par value

$ 0.0001

Repayment of convertible note

$ 250,000

Common Stock [Member]

Subsequent Event [Line Items]

Common stock issued to initial stockholders, shares

[1],[2]

2,874,999

NATURALSHRIMP INCORPORATED [Member]

Subsequent Event [Line Items]

Proceeds from convertible debentures

$ 3,900,000

$ 1,500,000

$ 8,905,000

$ 1,100,000

$ 600,000

Common stock, par value

$ 0.0001

Preferred stock, per share

$ 0.0001

Repayment of convertible note

$ 48,000

48,000

$ 4,596,000

Aggregate purchase price of common stock

$ 17,277,123

NATURALSHRIMP INCORPORATED [Member] | Common Stock [Member]

Subsequent Event [Line Items]

Common stock issued to initial stockholders, shares

250,000

NATURALSHRIMP INCORPORATED [Member] | Subsequent Event [Member]

Subsequent Event [Line Items]

Proceeds from convertible debentures

$ 1,500,000

NATURALSHRIMP INCORPORATED [Member] | Subsequent Event [Member] | GHS Purchase Agreement [Member]

Subsequent Event [Line Items]

Common stock issued to initial stockholders, shares

64,000,000

Aggregate purchase price of common stock

$ 5,000,000

Ownership percentage

4.99%

Consecutive business percentage

90%

Percentage of purchase price

112.50%

NATURALSHRIMP INCORPORATED [Member] | Subsequent Event [Member] | Merger Agreement [Member]

Subsequent Event [Line Items]

Business consideration description

(i) 5,000,000 Yotta Shares if the Surviving
Corporation has at least $15,000,000 in revenue during the fiscal year ended March 31, 2024 and (ii) 5,000,000 Yotta Shares if the
Surviving Corporation has at least $30,000,000 in revenue during the fiscal year ended March 31, 2025 (collectively, the “Contingent
Merger Consideration Shares”).

Repayment of convertible note

$ 10,000,000

Stated value per share

$ 1,200

NATURALSHRIMP INCORPORATED [Member] | Subsequent Event [Member] | Common Stock [Member] | Merger Agreement [Member]

Subsequent Event [Line Items]

Common stock issued to initial stockholders, shares

17,500,000

Common stock, par value

$ 0.0001

Sponsor [Member]

Defined Benefit Plan Disclosure [Line Items]

Number of shares surrendered

1,150,000

Series E Preferred Stock [Member] | NATURALSHRIMP INCORPORATED [Member]

Subsequent Event [Line Items]

Conversion of stock, shares converted

400

Common stock issued to initial stockholders, shares

10,000

Common Stock [Member] | NATURALSHRIMP INCORPORATED [Member]

Subsequent Event [Line Items]

Conversion of stock, shares issued

1,523,810

Series A Convertible Preferred Stock [Member] | NATURALSHRIMP INCORPORATED [Member]

Subsequent Event [Line Items]

Preferred stock, per share

$ 0.0001

Series A Convertible Preferred Stock [Member] | NATURALSHRIMP INCORPORATED [Member] | Subsequent Event [Member]

Subsequent Event [Line Items]

Preferred stock, per share

0.0001

Series F Convertible Preferred Stock [Member] | NATURALSHRIMP INCORPORATED [Member] | Subsequent Event [Member]

Subsequent Event [Line Items]

Preferred stock, per share

0.0001

Series E Convertible Preferred Stock [Member] | NATURALSHRIMP INCORPORATED [Member] | Subsequent Event [Member]

Subsequent Event [Line Items]

Preferred stock, per share

$ 0.0001

[1]Includes
up to 375,000 shares of common stock subject to forfeiture if the over-allotment option is
not exercised in full or in part by the underwriters (see Note 5).[2]Shares
have been retroactively restated to reflect the surrender of 1,150,000 shares without consideration by the sponsor on March 7, 2022
and a dividend, payable in shares of common stock, of two-thirds of one share of common stock for each share of common stock issued
and outstanding on April 5, 2022 (Note 8).

Significant Accounting Polici_4

Significant Accounting Policies (Details) - USD ($)	3 Months Ended		7 Months Ended	9 Months Ended	10 Months Ended
Significant Accounting Policies (Details) - USD ($)	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2021	Sep. 30, 2022	Dec. 31, 2021
Basic and diluted net income per share:
Allocation of net income	$ 248,109			$ 227,889	$ (11,769)
Redeemable Shares [Member]
Basic and diluted net income per share:
Allocation of net income	$ 193,855			$ 159,319
Weighted-average shares outstanding	11,500,000			6,779,412
Basic and diluted net income per share	$ 0.02			$ 0.02
Non Redeemable Shares [Member]
Basic and diluted net income per share:
Allocation of net income	$ 54,254			$ 68,570
Weighted-average shares outstanding	3,218,499			2,917,843
Basic and diluted net income per share	$ 0.02			$ 0.02

Initial Public Offering (Detail

Initial Public Offering (Details)	9 Months Ended
Initial Public Offering (Details)	Sep. 30, 2022 USD ($)
Initial Public Offering
Gross proceeds	$ 115,000,000
Proceeds allocated to Public Warrants	(690,000)
Proceeds allocated to Public Rights	(8,280,000)
Offering costs of Public Shares	(6,236,778)
Accretion of carrying value to redemption value	15,865,772
Common stock subject to possible redemption	$ 115,658,994

Initial Public Offering (Deta_2

Initial Public Offering (Details Narrative) - USD ($)	1 Months Ended		10 Months Ended
Initial Public Offering (Details Narrative) - USD ($)	Apr. 27, 2022	Apr. 22, 2022	Dec. 31, 2021	Sep. 30, 2022
Subsidiary, Sale of Stock [Line Items]
Sale of units per share				$ 10
IPO [Member]
Subsidiary, Sale of Stock [Line Items]
Sale of units in initial public offering		10,000,000
Sale of units per share		$ 10
Sale of units in initial public offering aggragate amount		$ 100,000,000
Warrant exercisable		$ 11.50
Over-Allotment Option [Member]
Subsidiary, Sale of Stock [Line Items]
Sale of units in initial public offering	1,500,000	1,500,000
Over-Allotment Option [Member] \| Underwriters [Member]
Subsidiary, Sale of Stock [Line Items]
Sale of units in initial public offering	1,500,000	1,500,000	11,500,000
Sale of units per share	$ 10
Sale of units in initial public offering aggragate amount	$ 15,000,000

Commitments and Contingencies (

Commitments and Contingencies (Details Narrative) - USD ($)	1 Months Ended		6 Months Ended	7 Months Ended	9 Months Ended	10 Months Ended	12 Months Ended
Commitments and Contingencies (Details Narrative) - USD ($)	Apr. 27, 2022	Apr. 22, 2022	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Dec. 31, 2021	Mar. 31, 2022	Apr. 30, 2022	Nov. 15, 2021
Subsidiary, Sale of Stock [Line Items]
Proceeds from Initial Public Offering					$ 115,000,000
Gross proceeds from Initial Public Offering					$ 115,000,000
NATURALSHRIMP INCORPORATED [Member]
Settlement amount							$ 12,000
Shares issued during settlement									93,000,000
Fair value of stock issued									$ 29,388,000
Common share value									$ 0.316
Stock payable							28,494,706
Reclassified stock payable							$ 9,415,950
NATURALSHRIMP INCORPORATED [Member] \| Forecast [Member]
Reclassified stock payable								$ 60,841,649
Over-Allotment Option [Member]
Subsidiary, Sale of Stock [Line Items]
Sale of units in initial public offering	1,500,000	1,500,000
Proceeds from Initial Public Offering						$ 2,300,000
Gross proceeds from Initial Public Offering						$ 4,025,000
IPO [Member]
Subsidiary, Sale of Stock [Line Items]
Sale of units in initial public offering		10,000,000
Percentage of cash underwritng commission					2%
Proceeds from Initial Public Offering					$ 2,300,000
Percentage of underwriting deferred Commission					3.50%
Gross proceeds from Initial Public Offering					$ 4,025,000
April 1, 2015 [Member] \| NATURALSHRIMP INCORPORATED [Member]
Salary and wage, excluding cost of good and service sold			$ 96,000				$ 96,000
Employment agreement description			The Employment Agreement provides that in the event the employee is terminated without cause or resigns for good reason (as defined in their Employment Agreement), the employee will receive, as severance the employee’s base salary for a period of 60 months following the date of termination. In the event of a change of control of the Company, the employee may elect to terminate the Employment Agreement within 30 days thereafter and upon such termination would receive a lump sum payment equal to 500% of the employee’s base salary.				The Employment Agreement provides that in the event the employee is terminated without cause or resigns for good reason (as defined in their Employment Agreement), the employee will receive, as severance the employee’s base salary for a period of 60 months following the date of termination. In the event of a change of control of the Company, the employee may elect to terminate the Employment Agreement within 30 days thereafter and upon such termination would receive a lump sum payment equal to 500% of the employee’s base salary.
April 1, 2015 [Member] \| NATURALSHRIMP INCORPORATED [Member] \| Mr Easterling [Member]
Salary and wage, excluding cost of good and service sold			$ 180,000

Fair Value Measurements (Detail

Fair Value Measurements (Details)	Sep. 30, 2022 USD ($)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets	$ 115,658,994
Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets	115,658,994
Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets
Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets
Cash [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets	115,658,994
Cash [Member] \| Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets	115,658,994
Cash [Member] \| Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets
Cash [Member] \| Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets

NATURE OF THE ORGANIZATION AN_2

NATURE OF THE ORGANIZATION AND BUSINESS (Details Narrative) - USD ($)							1 Months Ended						3 Months Ended		6 Months Ended		7 Months Ended	9 Months Ended	10 Months Ended	12 Months Ended
		Nov. 08, 2022	Nov. 04, 2022	Aug. 10, 2022	Apr. 14, 2021	Jun. 12, 2020	Aug. 31, 2022	Jul. 31, 2022	Apr. 25, 2022	May 24, 2021	Dec. 25, 2020	Aug. 24, 2020	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2021	Sep. 30, 2022	Dec. 31, 2021	Aug. 02, 2022	Mar. 31, 2022	Dec. 31, 2021	Mar. 31, 2021	Aug. 17, 2022	Dec. 15, 2021	Nov. 22, 2021	May 19, 2021
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Net loss available for common stockholders																		$ 227,889
Accumulated deficit													$ 3,747,597		$ 3,747,597			3,747,597	$ 11,769			$ 11,769
Working capital deficit													467,153		467,153			467,153	86,369			86,369
Proceeds from sale of stock																			25,000
Operating Income (Loss)													167,925					303,472
Common stock issued to initial stockholders	[1],[2]																		$ 25,000
NATURALSHRIMP INCORPORATED [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Net loss available for common stockholders													24,904,772	4,551,808	27,627,175	$ 12,382,926					$ 96,352,755		$ 5,920,870
Accumulated deficit													177,927,198		177,927,198			177,927,198			150,036,023		53,683,268
Working capital deficit													38,334,000		38,334,000			38,334,000			17,017,000
Proceeds from sale of stock																					17,277,000
Proceeds from convertible debenture																					13,905,000
Escrow account													3,900,000		3,900,000			$ 3,900,000			1,500,000
Operating Income (Loss)													$ 2,666,026	$ 2,783,972	5,552,830	5,022,062					54,441,210		3,301,254
proceeds from the issuance of a convertible debenture							$ 3,900,000								$ 1,500,000						8,905,000	$ 1,100,000	600,000
Warrant to purchase shares					10,000,000																					3,739,000
NATURALSHRIMP INCORPORATED [Member] \| Consultant [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Common stock issued to initial stockholders					$ 195,000	$ 61,250				$ 99,600	$ 616,500	$ 67,500											$ 67,500
Common stock issued to initial stockholders, shares					500,000	1,250,000				200,000	1,500,000	1,500,000								250,000
NATURALSHRIMP INCORPORATED [Member] \| Subsequent Event [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
proceeds from the issuance of a convertible debenture									$ 1,500,000
NATURALSHRIMP INCORPORATED [Member] \| Subsequent Event [Member] \| Consultant [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Common stock issued to initial stockholders		$ 500,000
Common stock issued to initial stockholders, shares		4,972,156
NATURALSHRIMP INCORPORATED [Member] \| Series E Preferred Stock [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Proceeds from preferred stock																					$ 1,348,000
Warrant to purchase shares																									3,000,000	270,000
Common stock issued to initial stockholders, shares					10,000
NATURALSHRIMP INCORPORATED [Member] \| F And T Water Solutions L L C [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Ownership percentage													100%		100%			100%			100%
Securities Purchase Agreement [Member] \| NATURALSHRIMP INCORPORATED [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Variable interest entity, ownership percentage															51%						51%
Issued and outstanding shares of common, percentage															49%						49%
Escrow account																								$ 3,900,000
Warrant to purchase shares					10,000,000
Common stock issued to initial stockholders					$ 5,000,000
Securities Purchase Agreement [Member] \| NATURALSHRIMP INCORPORATED [Member] \| Series E Preferred Stock [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Warrant to purchase shares																										3,739,000
Common stock issued to initial stockholders, shares																					8,228,572
Securities Purchase Agreement [Member] \| NATURALSHRIMP INCORPORATED [Member] \| F And T Water Solutions L L C [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Ownership percentage																											51%
Loan Agreement [Member] \| NATURALSHRIMP INCORPORATED [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Proceeds from related party debt				$ 300,000				$ 250,000
GHS Purchase Agreement [Member] \| NATURALSHRIMP INCORPORATED [Member] \| Subsequent Event [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Warrant to purchase shares			64,000,000
Fair value of warrant			$ 5,000,000
Common stock issued to initial stockholders, shares			64,000,000

[1]Includes up to 375,000 shares of common stock subject to forfeiture if the over-allotment option is not exercised in full or in part by the underwriters (see Note 5).[2]Shares have been retroactively restated to reflect the surrender of 1,150,000 shares without consideration by the sponsor on March 7, 2022 and a dividend, payable in shares of common stock, of two-thirds of one share of common stock for each share of common stock issued and outstanding on April 5, 2022 (Note 8).

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - NATURALSHRIMP INCORPORATED [Member] - USD ($)	6 Months Ended	12 Months Ended
	Sep. 30, 2022	Mar. 31, 2022	Mar. 31, 2021
Derivative liability, beginning	$ 13,101,000		$ 176,000
Reclass to equity upon conversion or redemption			(205,000)
Additions to derivatives		12,985,000
Change in fair value	16,927,000	116,000	29,000
Derivative liability, ending	$ 30,028,000	$ 13,101,000

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1) - NATURALSHRIMP INCORPORATED [Member] - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Mar. 31, 2022	Mar. 31, 2021
Warrant liability, beginning			$ 3,923,000			$ 90,000
Additions to warrant liability					5,910,000
Reclass to equity upon cancellation or exercise						(90,000)
Change in fair value	$ 39,000		(1,876,000)		(1,987,000)
Warrant liability, Ending	$ 2,047,000		2,047,000		3,923,000
Change in fair value			$ (1,876,000)		$ (1,987,000)

SUMMARY OF SIGNIFICANT ACCOUN_6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 2) - NATURALSHRIMP INCORPORATED [Member]	6 Months Ended	12 Months Ended
	Sep. 30, 2022	Mar. 31, 2022
Building [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	39 years	39 years
Machinery and Equipment [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	7 years	7 years
Machinery and Equipment [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	10 years	10 years
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	10 years	10 years
Furniture and Fixtures [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	3 years	3 years
Furniture and Fixtures [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	10 years	10 years

SUMMARY OF SIGNIFICANT ACCOUN_7

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)	3 Months Ended		6 Months Ended		9 Months Ended	12 Months Ended
	Sep. 30, 2022 USD ($) $ / shares shares	Sep. 30, 2021 USD ($) shares	Sep. 30, 2022 USD ($) $ / shares shares	Sep. 30, 2021 USD ($) shares	Sep. 30, 2022 USD ($) $ / shares shares	Mar. 31, 2022 USD ($) $ / shares shares	Mar. 31, 2021 shares	Dec. 31, 2021 USD ($)
Property, Plant and Equipment [Line Items]
Antidilutive securities					11,843,500
Cash, FDIC insured amount \| $	$ 250,000		$ 250,000		$ 250,000			$ 250,000
NATURALSHRIMP INCORPORATED [Member]
Property, Plant and Equipment [Line Items]
Convertible debentures						4,762,376
Class of warrant or right, outstanding	18,573,116	10,000,000	18,573,116	10,000,000	18,573,116	18,506,429
Cash, FDIC insured amount \| $	$ 250,000		$ 250,000		$ 250,000	$ 250,000
Amortization \| $						341,500
NATURALSHRIMP INCORPORATED [Member] \| Patents [Member]
Property, Plant and Equipment [Line Items]
Amortization \| $	97,500	$ 97,500	195,000	$ 146,500
Accumulated amortization \| $	536,000		536,000		536,000	341,500
NATURALSHRIMP INCORPORATED [Member] \| License Right [Member]
Property, Plant and Equipment [Line Items]
Amortization \| $	270,000		540,000
Accumulated amortization \| $	$ 1,080,000		$ 1,080,000		$ 1,080,000	$ 540
NATURALSHRIMP INCORPORATED [Member] \| Measurement Input, Risk Free Interest Rate [Member]
Property, Plant and Equipment [Line Items]
Derivative liability, measurement input	0.0405		0.0405		0.0405	0.0228
NATURALSHRIMP INCORPORATED [Member] \| Measurement Input, Risk Free Interest Rate [Member] \| Warrant [Member]
Property, Plant and Equipment [Line Items]
Derivative liability, measurement input						0.0242
NATURALSHRIMP INCORPORATED [Member] \| Measurement Input, Risk Free Interest Rate [Member] \| Warrant [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Derivative liability, measurement input	0.0406		0.0406		0.0406
NATURALSHRIMP INCORPORATED [Member] \| Measurement Input, Risk Free Interest Rate [Member] \| Warrant [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Derivative liability, measurement input	0.0425		0.0425		0.0425
NATURALSHRIMP INCORPORATED [Member] \| Measurement Input, Price Volatility [Member]
Property, Plant and Equipment [Line Items]
Derivative liability, measurement input	1.0446		1.0446		1.0446	1.0947
NATURALSHRIMP INCORPORATED [Member] \| Measurement Input, Price Volatility [Member] \| Warrant [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Derivative liability, measurement input	1.246		1.246		1.246	1.859
NATURALSHRIMP INCORPORATED [Member] \| Measurement Input, Price Volatility [Member] \| Warrant [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Derivative liability, measurement input	1.748		1.748		1.748	2.059
NATURALSHRIMP INCORPORATED [Member] \| Measurement Input, Expected Term [Member]
Property, Plant and Equipment [Line Items]
Derivative liability, measurement input term						1 year 9 months
Series A Convertible Preferred Stock [Member] \| NATURALSHRIMP INCORPORATED [Member]
Property, Plant and Equipment [Line Items]
Antidilutive securities			5,000,000			5,000,000	5,000,000
Convertible debentures			751,323,000			674,832,000	560,745,000
Series E Convertible Preferred Stock [Member] \| NATURALSHRIMP INCORPORATED [Member]
Property, Plant and Equipment [Line Items]
Antidilutive securities			1,500			2,840
Convertible debentures			5,143,000	9,842,000		9,737,000
Fixed conversion price \| $ / shares	$ 0.35		$ 0.35		$ 0.35	$ 0.35
Class of warrant or right, outstanding	750,000		750,000		750,000
Series E Convertible Preferred Stock [Member] \| NATURALSHRIMP INCORPORATED [Member] \| Holder [Member]
Property, Plant and Equipment [Line Items]
Convertible debentures			2,656,000
Debt conversion, converted instrument, rate			90%
Series F Preferred Stock [Member] \| NATURALSHRIMP INCORPORATED [Member]
Property, Plant and Equipment [Line Items]
Antidilutive securities			170			750,000
Convertible debentures			180,333,000
Series F Preferred Stock [Member] \| NATURALSHRIMP INCORPORATED [Member] \| Holder [Member]
Property, Plant and Equipment [Line Items]
Convertible debentures			259,759,000			98,779,000
Debt conversion, converted instrument, rate			90%			90%
Series F Preferred Stock [Member] \| NATURALSHRIMP INCORPORATED [Member] \| Options [Member]
Property, Plant and Equipment [Line Items]
Convertible debentures						162,080,000
Series F Preferred Stock [Member] \| NATURALSHRIMP INCORPORATED [Member] \| Convertible Debt Securities [Member]
Property, Plant and Equipment [Line Items]
Debt conversion, converted instrument, shares issued \| $			$ 18,768,000			$ 18,768,000
Series B Preferred Stock [Member] \| NATURALSHRIMP INCORPORATED [Member]
Property, Plant and Equipment [Line Items]
Antidilutive securities						607
Convertible debentures						1,202,000
Series D Preferred Stock [Member] \| NATURALSHRIMP INCORPORATED [Member]
Property, Plant and Equipment [Line Items]
Antidilutive securities						6,050
Convertible debentures						60,050,000
Common Stock [Member] \| NATURALSHRIMP INCORPORATED [Member] \| Measurement Input, Share Price [Member]
Property, Plant and Equipment [Line Items]
Derivative liability, measurement input \| $ / shares	0.15		0.15		0.15	0.225
Common Stock [Member] \| NATURALSHRIMP INCORPORATED [Member] \| Measurement Input, Share Price [Member] \| Warrant [Member]
Property, Plant and Equipment [Line Items]
Derivative liability, measurement input \| $ / shares	0.15		0.15		0.15	0.225
Common Stock [Member] \| NATURALSHRIMP INCORPORATED [Member] \| Measurement Input, Risk Free Interest Rate [Member]
Property, Plant and Equipment [Line Items]
Derivative liability, measurement input \| $ / shares	0.0657		0.0657		0.0657	0.19

ASSET ACQUISITION (Details)

ASSET ACQUISITION (Details) - NATURALSHRIMP INCORPORATED [Member]	12 Months Ended
	Mar. 31, 2022 USD ($)
Property, Plant and Equipment [Line Items]
Consideration allocated	$ 10,136,000
Allocated percentage	100%
Equipment [Member]
Property, Plant and Equipment [Line Items]
Consideration allocated	$ 7,015,000
Allocated percentage	69.20%
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Consideration allocated	$ 202,000
Allocated percentage	2%
Building [Member]
Property, Plant and Equipment [Line Items]
Consideration allocated	$ 2,797,000
Allocated percentage	26.60%
Land [Member]
Property, Plant and Equipment [Line Items]
Consideration allocated	$ 122,000
Allocated percentage	1.20%

ASSET ACQUISITION (Details Narr

ASSET ACQUISITION (Details Narrative) - NATURALSHRIMP INCORPORATED [Member] - USD ($)		1 Months Ended	6 Months Ended		12 Months Ended
	Dec. 15, 2020	Dec. 17, 2020	Sep. 30, 2022	Sep. 30, 2021	Mar. 31, 2022
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Payments to related party				$ 655,750
Debt instrument, interest rate			8%		8%
Asset Purchase Agreement [Member] \| VeroBlue Farms USA, Inc. [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Business combination, consideration transferred	$ 10,000,000
Asset Purchase Agreement [Member] \| VeroBlue Farms USA, Inc. [Member] \| First Transaction [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Payments to related party		$ 5,000,000
Asset Purchase Agreement [Member] \| VeroBlue Farms USA, Inc. [Member] \| Second Transaction [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Payments to related party	$ 3,000,000
Debt instrument, term	36 months
Debt instrument, interest rate	5%
Asset Purchase Agreement [Member] \| VeroBlue Farms USA, Inc. [Member] \| Third Transaction [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Payments to related party	$ 2,000,000
Debt instrument, term	48 months
Debt instrument, interest rate	5%

FIXED ASSETS (Details)

FIXED ASSETS (Details) - NATURALSHRIMP INCORPORATED [Member] - USD ($)	Sep. 30, 2022	Jul. 03, 2022	Mar. 31, 2022	Mar. 31, 2021
Land	$ 324,293		$ 324,293	$ 324,293
Buildings	6,633,271		5,611,723	4,702,063
Machinery and equipment	11,973,337		10,524,343	7,580,873
Autos and trucks	263,331		247,356	213,849
Fixed assets, gross	19,194,232		16,707,715	12,815,178
Accumulated depreciation	(4,204,824)	$ (325,000)	(1,909,612)	(584,521)
Fixed assets, net	$ 14,989,408	$ 1,764,000	$ 14,798,103	$ 12,236,557

FIXED ASSETS (Details Narrative

FIXED ASSETS (Details Narrative) - NATURALSHRIMP INCORPORATED [Member]		3 Months Ended		6 Months Ended		12 Months Ended
	Jul. 03, 2022 USD ($) ft²	Sep. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)	Mar. 31, 2022 USD ($)	Mar. 31, 2021 USD ($)
Depreciation expense						$ 1,307,000	$ 346,000
Depreciation expense		$ 408,000	$ 404,000	$ 933,000	$ 759,000	1,307,038	346,437
Area of land \| ft²	8,000
Insurance	$ 700,000
Fixed assets	1,764,000	14,989,408		14,989,408		14,798,103	12,236,557
Accumulated depreciation	$ 325,000	$ 4,204,824		$ 4,204,824		$ 1,909,612	$ 584,521

PATENT ACQUISITION (Details Nar

PATENT ACQUISITION (Details Narrative) - USD ($)	1 Months Ended		12 Months Ended
PATENT ACQUISITION (Details Narrative) - USD ($)	May 19, 2021	Mar. 31, 2018	Mar. 31, 2022	Mar. 31, 2021	Sep. 30, 2022	Dec. 31, 2021
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Market value price per share						$ 0.10
NATURALSHRIMP INCORPORATED [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Partnership percentage		100%
Fair value of shares				$ 610,000
Amortization expenses			$ 341,500
F And T Water Solutions L L C [Member] \| NATURALSHRIMP INCORPORATED [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Equity ownership, percentage			100%		100%
Patents Purchase Agreement [Member] \| NATURALSHRIMP INCORPORATED [Member] \| F And T Water Solutions L L C [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Patent purchase price	$ 2,000,000
Issuance of common stock	9,900,990
Market value price per share	$ 0.505
Fair value of shares	$ 5,000,000
Cost of acquisition	7,000,000
Amortization, Year one	390,000
Amortization, Year two	390,000
Amortization, Year three	390,000
Amortization, Year four	390,000
Amortization, Year five	390,000
Finite lived intangible assets, net	$ 1,950,000
Patents Purchase Agreement [Member] \| F And T Water Solutions L L C [Member] \| NATURALSHRIMP INCORPORATED [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Equity ownership, percentage	50%

LICENSE AGREEMENTS (Details)

LICENSE AGREEMENTS (Details) - NATURALSHRIMP INCORPORATED [Member]	Mar. 31, 2022 USD ($)
Year 3 (Royalty)	$ 250,000
Year 4 (Royalty)	375,000
Year 5 (Royalty)	625,000
Year 6 (Royalty)	875,000
All subsequent years (Royalty)	$ 1,000,000

LICENSE AGREEMENTS (Details Nar

LICENSE AGREEMENTS (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended		6 Months Ended		12 Months Ended
LICENSE AGREEMENTS (Details Narrative) - USD ($)	Aug. 25, 2021	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021
Share price								$ 0.10
NATURALSHRIMP INCORPORATED [Member]
Agreements term						10 years
Payments to related party					$ 655,750
Amortization expense		$ 408,232	$ 257,772	$ 933,461	$ 612,275	$ 881,500
NATURALSHRIMP INCORPORATED [Member] \| Technology Rights Agreement [Member]
Amortization expense						540,000
Amortization, Year one						1,076,000
Amortization, Year two						1,076,000
Amortization, Year three						1,076,000
Amortization, Year four						1,076,000
Amortization, Year five						1,076,000
Amortization, After year five						$ 5,381,000
NATURALSHRIMP INCORPORATED [Member] \| Hydrenesis-Delta Systems, LLC [Member]
Consideration arrangements, description						The consideration for the Equipment Rights consists of the sum of $2,500,000, with $500,000 in cash paid at closing, and $500,000 to be paid on the first day of the next calendar quarter, plus $250,000 to be paid on the first day of each successive calendar quarter until the amount is paid in full.
Consideration for the equipment rights						$ 2,500,000
Consideration for the equipment rights in cash						500,000
Consideration for the equipment rights paid next quarter						500,000
Payments to related party						1,250,000
Accounts payable						$ 1,250,000
NATURALSHRIMP INCORPORATED [Member] \| Hydrenesis-Delta Systems, LLC [Member] \| Technology Rights Agreement [Member]
Consideration arrangements, description						Per the Terms set forth in the Technology Rights Agreement, the consideration is defined as the sum of $10,000,000, consisting of $2,500,000 in cash at closing, and an additional $1,000,000 within 60 days after closing, and $6,500,000 worth of unrestricted common shares of stock in the parent company, NSI, at a stipulated share price of $0.505.
Consideration transferred	$ 8,262,376					$ 10,000,000
Share price	$ 0.37					$ 0.505
Common stock issued to initial stockholders, shares	4,762,376					12,871,287
Royalty fee, percentage	12.50%
Hydrenesis-Delta Systems, LLC [Member] \| NATURALSHRIMP INCORPORATED [Member]
Ownership percentage	100%

SHORT-TERM NOTE AND LINES OF _2

SHORT-TERM NOTE AND LINES OF CREDIT (Details Narrative) - NATURALSHRIMP INCORPORATED [Member] - USD ($)	1 Months Ended	6 Months Ended	12 Months Ended
	Apr. 30, 2020	Sep. 30, 2022	Mar. 31, 2022	Mar. 31, 2021
Extraco Bank [Member] \| Line of Credit Facility 1 [Member]
Line of Credit Facility [Line Items]
Line of credit facility, maturity date	Apr. 30, 2021
Line of credit facility, maximum borrowing capacity	$ 372,675
Line of credit, interest rate	5%
Line of credit facility, remaining borrowing capacity				$ 372,675
Extraco Bank [Member] \| Line of Credit Facility 2 [Member]
Line of Credit Facility [Line Items]
Line of credit facility, maturity date	Apr. 30, 2021
Line of credit facility, maximum borrowing capacity	$ 200,000
Line of credit, interest rate	5%
Line of credit facility, current borrowing capacity	$ 177,778
Line of credit				177,778
Capital One Bank [Member]
Line of Credit Facility [Line Items]
Line of credit facility, maximum borrowing capacity		$ 50,000	$ 50,000
Line of credit, interest rate		31.625%	29.15%
Line of credit		$ 9,580	$ 9,580	9,580
Description of line of credit		The line of credit bears an interest rate of prime plus 25.9 basis points
Chase Bank [Member]
Line of Credit Facility [Line Items]
Line of credit facility, maximum borrowing capacity		$ 25,000	$ 25,000
Line of credit, interest rate		15.725%	13.25%
Line of credit		$ 10,237	$ 10,237	$ 10,237
Description of line of credit		The line of credit bears an interest rate of prime plus 10 basis points

BANK LOANS (Details Narrative)

BANK LOANS (Details Narrative) - USD ($)	Jan. 10, 2020	Jan. 10, 2017	Nov. 03, 2015	Sep. 30, 2022	Mar. 31, 2022	Dec. 31, 2021	Mar. 31, 2021	Apr. 10, 2020	Jan. 01, 2016
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Debt instrument, face amount						$ 250,000
Current liabilities				$ 243,997		$ 282,369
NATURALSHRIMP INCORPORATED [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Interest rate percentage									2%
Current liabilities				$ 43,768,371	$ 21,846,261		$ 4,425,511
NATURALSHRIMP INCORPORATED [Member] \| Short Term Note Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Debt instrument maturity date			Jul. 18, 2018
Short term note payable							3,124
Promissory note outstanding amount			$ 25,298
Debt instrument interest rate percentage			8%
NATURALSHRIMP INCORPORATED [Member] \| Community National Bank [Member] \| Short Term Note Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Debt instrument maturity date			Dec. 15, 2017
Short term note payable			$ 50,000
Paycheck Protection Program [Member] \| NATURALSHRIMP INCORPORATED [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Loan amount								$ 103,200
Promissory Note [Member] \| NATURALSHRIMP INCORPORATED [Member] \| Community National Bank [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Notes payable							214,452
Current liabilities							$ 8,725
Promissory Note [Member] \| NATURALSHRIMP INCORPORATED [Member] \| Community National Bank [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Notes payable		$ 245,000
Interest rate percentage		5%
Debt instrument maturity date	Feb. 01, 2037	Jan. 10, 2020
Debt instrument, face amount	$ 222,736
Debt instrument periodic payment	$ 1,730
Debt instrument description	The loan has an initial yearly rate of interest of 5.75%, which may change beginning on February 1, 2023 and each 36 months thereafter, to the Wall Street Journal Prime Rate plus 1%, but never below 4.25%. The monthly payments may change on the same dates as the interest changes.

CONVERTIBLE DEBENTURES (Details

CONVERTIBLE DEBENTURES (Details Narrative) - USD ($)									1 Months Ended							3 Months Ended			6 Months Ended	7 Months Ended	9 Months Ended	10 Months Ended	12 Months Ended
CONVERTIBLE DEBENTURES (Details Narrative) - USD ($)		Dec. 15, 2021	Apr. 14, 2021	Sep. 14, 2020	May 05, 2020	Mar. 01, 2019	Jan. 10, 2019	Sep. 14, 2018	Apr. 30, 2021	Apr. 16, 2021	Feb. 26, 2021	Dec. 21, 2020	Apr. 17, 2019	Jan. 25, 2019	Aug. 24, 2018	Sep. 30, 2022	Jun. 30, 2022	Jun. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Dec. 31, 2021	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2019	Aug. 17, 2022	Mar. 10, 2022	May 20, 2021	May 05, 2021	Mar. 31, 2020	Jan. 01, 2016
Debt instrument face amount																						$ 250,000
Fair value private placement																					$ 3,435,000
Share price																$ 0.10			$ 0.10		$ 0.10
Common stock issued to initial stockholders	[1],[2]																					$ 25,000
Common Stock, Shares Authorized																50,000,000			50,000,000		50,000,000	50,000,000
Common Stock [Member]
Common stock issued to initial stockholders	[1],[2]																					$ 287
NATURALSHRIMP INCORPORATED [Member]
Debt instrument interest rate percentage																															2%
Debt instrument unamortized discount																$ 9,680,000			$ 9,680,000		$ 9,680,000		$ 13,940,000
Share price			$ 0.39
Common Stock, Shares Authorized																900,000,000			900,000,000		900,000,000		900,000,000	900,000,000
Beneficial conversion feature																			$ 99,000
Total redemption amount																$ 557,000			557,000		$ 557,000
Converted shares																							4,762,376
Derivative liability																30,028,000			30,028,000		$ 30,028,000		$ 13,101,000							$ 176,000
Changes in fair value																			$ 16,927,000
NATURALSHRIMP INCORPORATED [Member] \| Common Stock [Member]
Common stock issued to initial stockholders																$ 25	$ 25
Amortization of beneficial conversion feature
Securities Purchase Agreement [Member] \| NATURALSHRIMP INCORPORATED [Member]
Debt instrument face amount																										$ 5,433,333
Debt instrument interest rate percentage																										12%
Debt instrument unamortized discount																										$ 433,333
Share price			$ 0.55																									$ 0.55	$ 0.55
Debt instrument outstanding face amount																										$ 816,500
Common stock issued to initial stockholders			$ 5,000,000
December Fifteen Two Thousand Twenty One Debenture [Member] \| NATURALSHRIMP INCORPORATED [Member]
Extension fees		$ 249,079
Common Stock, Shares Authorized		65,000,000																									65,000,000
Common Stock, Shares Subscribed but Unissued		100,000,000																									100,000,000
Beneficial conversion feature		$ 12,985,000
Debt instrument unused borrowing capacity description																			Upon such an Event of Default, the interest rate increases to 18% per annum and the outstanding balance of the December 2021 Note increases from 5% to 15%, depending upon the specific Event of Default. As of September 30, 2022, the Company is in full compliance with the covenants and Events of Default.
December Fifteen Two Thousand Twenty One Debenture [Member] \| NATURALSHRIMP INCORPORATED [Member] \| Common Stock [Member]
Common stock issued to initial stockholders		15,000,000
December Fifteen Two Thousand Twenty One Debenture [Member] \| Securities Purchase Agreement [Member] \| NATURALSHRIMP INCORPORATED [Member]
Debt instrument face amount		$ 16,320,000
Debt instrument interest rate percentage		12%
Debt instrument unamortized discount		$ 1,300,000
Debt instrument transaction expense		20,000
Debt issuance costs		2,035,000
Payments of loan costs		$ 1,095,000
Number of warrant issued		3,000,000
Fair value private placement		$ 940
Share price		$ 0.32																					$ 0.305
Risk free interest rate		1.19%																					0.69%
Expected volatility		209.90%																					125.90%
Expected dividend rate		0%
Outstanding investor redeem		$ 1,000,000
Investment redemption fee per share		$ 0.0001
Debt instrument outstanding face amount		$ 2,448,000
Exercise price																							$ 0.3075
February 26, 2021 Debenture [Member] \| NATURALSHRIMP INCORPORATED [Member]
Beneficial conversion feature											$ 164,000
Convertible note principal amount											720,000
Original discount											$ 120,000
Interest rate											12%
Conversion rate											$ 0.36
Change in conversion rate											$ 0.10
Amortization of beneficial conversion feature																								27,273
Note discount																								$ 20,000
Convertible debt paid									$ 422,000
Settlement of convertible note										$ 720,000
Accrued interest										13,000
Redemption fee										110,000
Total redemption amount										842,972
Settlement paid by cash										$ 421,486
Converted shares										1,303,982
Apirl 17, 2019 Debenture [Member] \| NATURALSHRIMP INCORPORATED [Member] \| 10% Convertible Promissory Note [Member]
Beneficial conversion feature													$ 59,000
Convertible note principal amount				$ 110,000									110,000
Original discount													10,000
Converted shares				1,014,001
Purchase price													$ 100,000
Outstanding principal amount increase percentage													150%
Liquidation damages percentage													25%
Liquidation amount													$ 15,000
Variable conversion rate													70%
Conversion rate				$ 0.124
Apirl 17, 2019 Debenture [Member] \| NATURALSHRIMP INCORPORATED [Member] \| 10% Convertible Promissory Note [Member] \| Minimum [Member]
Percentage of principal amount redeemed													120%
Apirl 17, 2019 Debenture [Member] \| NATURALSHRIMP INCORPORATED [Member] \| 10% Convertible Promissory Note [Member] \| Maximum [Member]
Percentage of principal amount redeemed													130%
August 24, 2018 Debenture [Member] \| NATURALSHRIMP INCORPORATED [Member] \| 10% Convertible Promissory Note [Member]
Share price					$ 0.03
Risk free interest rate					0.13%
Expected volatility					158.29%
Convertible note principal amount					$ 29,057										$ 55,000										$ 57,164
Settlement of convertible note							$ 55,000
Accrued interest							1,974
Converted shares					2,039,069																				9,291,354
Conversion rate					$ 0.014
Maturity date															Aug. 24, 2019
Debt Instrument, Description															The interest rate increases to 24% per annum upon an event of default, as set forth in the agreement, including a cross default to all other outstanding notes, and if the debenture is not paid at maturity the principal due increases by 10%. If the Company loses its bid price the principal outstanding on the debenture increases by 20%, and if the Company’s common stock is delisted, the principal increases by 50%. The note is convertible into shares of the Company’s common stock at a price per share equal to 57% of the lowest closing bid price for the last 20 days. The discount is increased an additional 10%, to 47%, upon a “DTC chill”.
Purchase from noteholders							$ 82,612
Fair value of converted derivative liability					$ 8,000
Reclasification of equity					$ 30,000
September 14, 2018 Debenture [Member] \| NATURALSHRIMP INCORPORATED [Member] \| 12% Convertible Promissory Note [Member]
Debt instrument face amount														$ 197,215
Share price																		$ 0.03
Risk free interest rate																		0.13%
Expected volatility																		158.29%
Convertible note principal amount								$ 112,500
Original discount								$ 10,250
Settlement of convertible note														101,550
Accrued interest														13,695
Converted shares																		35,887,170
Conversion rate																		$ 0.006
Fair value of converted derivative liability																		$ 21,000
Reclasification of equity																		$ 175,000
Defult principal amount														$ 81,970
September 14, 2018 Debenture [Member] [Default Label] \| NATURALSHRIMP INCORPORATED [Member] \| 12% Convertible Promissory Note [Member]
Debt Instrument, Description								The note is convertible into shares of the Company’s common stock at a variable conversion rate that is equal to the lesser of 60% of the lowest trading price for the last 20 days prior to the issuance of the note or 60% of the lowest market price over the 20 days prior to conversion. The conversion price shall be adjusted upon subsequent sales of securities at a price lower than the original conversion price. There are additional 10% adjustments to the conversion price for events set forth in the agreement, including if the conversion price is less than $0.01, if the Company is not DTC eligible, the Company is no longer a reporting company, or the note cannot be converted into free trading shares on or after nine months from issue date. Per the agreement, the Company is required at all times to have authorized and reserved three times the number of shares that is actually issuable upon full conversion of the note. The conversion feature meets the definition of a derivative and therefore requires bifurcation and is accounted for as a derivative liability.
March 1, 2019 Debenture [Member] \| NATURALSHRIMP INCORPORATED [Member] \| 10% Convertible Promissory Note [Member]
Beneficial conversion feature						$ 134,000
Convertible note principal amount						168,000
Original discount						18,000
Settlement of convertible note												$ 168,000
Accrued interest												$ 30,847
Converted shares												795,387
Purchase price						$ 150,000
Outstanding principal amount increase percentage						150%
Variable conversion rate						70%
Conversion rate						$ 0.25						$ 0.25
Maturity date						Nov. 01, 2019

[1]Includes up to 375,000 shares of common stock subject to forfeiture if the over-allotment option is not exercised in full or in part by the underwriters (see Note 5).[2]Shares have been retroactively restated to reflect the surrender of 1,150,000 shares without consideration by the sponsor on March 7, 2022 and a dividend, payable in shares of common stock, of two-thirds of one share of common stock for each share of common stock issued and outstanding on April 5, 2022 (Note 8).

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)			1 Months Ended	12 Months Ended
NOTES PAYABLE (Details Narrative) - USD ($)	Dec. 15, 2020	Jul. 15, 2020	Dec. 23, 2021	Mar. 31, 2022	Mar. 31, 2021	Sep. 30, 2022	Dec. 31, 2021	Jan. 01, 2016
Short-Term Debt [Line Items]
Principal amount							$ 250,000
NATURALSHRIMP INCORPORATED [Member]
Short-Term Debt [Line Items]
Debt instrument interest rate								2%
Gain on Vero Blue note settlement				$ 815,943
Note payable				96,000	96,000	$ 5,057,389
Promissory Note A [Member] \| VBF [Member] \| NATURALSHRIMP INCORPORATED [Member]
Short-Term Debt [Line Items]
Principal amount	$ 3,000,000
Debt payment term	36 months
Debt instrument interest rate	5%
Promissory Note B [Member] \| VBF [Member] \| NATURALSHRIMP INCORPORATED [Member]
Short-Term Debt [Line Items]
Principal amount	$ 2,000,000
Debt instrument interest rate	5%
Promissory Notes A and B [Member] \| NATURALSHRIMP INCORPORATED [Member]
Short-Term Debt [Line Items]
Repayments of Debt			$ 4,500,000
Promissory Note [Member] \| NATURALSHRIMP INCORPORATED [Member] \| Williams [Member]
Short-Term Debt [Line Items]
Principal amount		$ 383,604
Debt instrument periodic payment		$ 8,000
Note payable, less current maturities				215,604	311,604
Note payable				$ 96,000	$ 96,000

ACQUISITION OF NON-CONTROLLIN_2

ACQUISITION OF NON-CONTROLLING INTEREST (Details Narrative) - NATURALSHRIMP INCORPORATED [Member] - USD ($)		1 Months Ended		3 Months Ended	12 Months Ended
	May 05, 2021	May 20, 2021	May 19, 2021	Jun. 30, 2021	Mar. 31, 2022	Mar. 31, 2021	Sep. 30, 2022
Fair value of shares						$ 610,000
Additional Paid-in Capital [Member]
Common shares issued for acquisition of noncontrolling interest				$ (3,087,830)	(3,087,830)
Common shares issued for acquisition of noncontrolling interest				3,087,830	$ 3,087,830
NAS [Member]
Non-controlling interest in NAS				$ 87,830
F And T Water Solutions L L C [Member]
Partnership prcentage					100%		100%
F&amp;amp;T [Member]
Partnership prcentage			49%
NAS [Member]
Partnership prcentage			100%
Securities Purchase Agreement [Member]
Purchase of common stock, shares	15,454,456	2,727,272
Securities Purchase Agreement [Member] \| F And T Water Solutions L L C [Member]
Partnership prcentage			51%
Patents Purchase Agreement [Member] \| F And T Water Solutions L L C [Member]
Partnership prcentage			50%
Patents Purchase Agreement [Member] \| F And T Water Solutions L L C [Member]
Acquisition share price			$ 0.505
Series B Preferred Equity Offering [Member] \| Securities Purchase Agreement [Member]
Purchase of common stock, shares			980,000
Total acquisition			$ 3,000,000
Common shares issued for acquisition of noncontrolling interest			$ 1,000,000
Stock Issued During Period, Shares, Acquisitions			3,960,396
Fair value of shares			$ 2,000,000
Common shares issued for acquisition of noncontrolling interest			$ (1,000,000)

OPTIONS AND WARRANTS (Details N

OPTIONS AND WARRANTS (Details Narrative) - NATURALSHRIMP INCORPORATED [Member]	1 Months Ended	6 Months Ended	12 Months Ended
	Nov. 22, 2021 $ / shares shares	Sep. 30, 2022 USD ($) $ / shares shares	Mar. 31, 2022 USD ($) $ / shares shares	Dec. 15, 2021 shares	Sep. 30, 2021 shares	Apr. 14, 2021 $ / shares shares
Warrants issued \| shares	3,739,000					10,000,000
Exercise price of warrant	$ 0.75					$ 0.75
Warrant exercise price, decrease	$ 0.35
Warrants outstanding \| shares		18,573,116	18,506,429		10,000,000
Fair value of warrants \| $		$ 2,047,000	$ 3,986,000
Decrease in fair value of warrant \| $		$ 1,876,000	$ 2,061,000
Measurement Input, Risk Free Interest Rate [Member]
Derivative Liability, Measurement Input		0.0405	0.0228
Measurement Input, Risk Free Interest Rate [Member] \| Black-Schole Model [Member]
Derivative Liability, Measurement Input			0.0242
Measurement Input, Price Volatility [Member]
Derivative Liability, Measurement Input		1.0446	1.0947
Measurement Input, Price Volatility [Member] \| Black-Schole Model [Member]
Derivative Liability, Measurement Input			2.059
Measurement Input, Expected Dividend Rate [Member] \| Black-Schole Model [Member]
Derivative Liability, Measurement Input		0	0
Series E Preferred Stock [Member]
Warrants issued \| shares	270,000			3,000,000
Options issued \| shares	1,500,000
Common Stock [Member] \| Measurement Input, Share Price [Member]
Derivative Liability, Measurement Input		0.15	0.225
Common Stock [Member] \| Measurement Input, Share Price [Member] \| Black-Schole Model [Member]
Derivative Liability, Measurement Input		0.15	0.225
Common Stock [Member] \| Measurement Input, Risk Free Interest Rate [Member]
Derivative Liability, Measurement Input		0.0657	0.19

FEDERAL INCOME TAX (Details)

FEDERAL INCOME TAX (Details)	3 Months Ended		7 Months Ended	9 Months Ended	12 Months Ended
FEDERAL INCOME TAX (Details)	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2021	Sep. 30, 2022	Mar. 31, 2022	Mar. 31, 2021
Effective rate	29.49%	0%	0%	35.90%
NATURALSHRIMP INCORPORATED [Member]
Federal Tax statutory rate					21%	21%
Permanent differences					18.40%	3.46%
Valuation allowance					(39.40%)	(24.46%)
Effective rate					0%	0%

FEDERAL INCOME TAX (Details 1)

FEDERAL INCOME TAX (Details 1) - NATURALSHRIMP INCORPORATED [Member] - USD ($)	Mar. 31, 2022	Mar. 31, 2021
Deferred tax assets:
Net operating loss carryforwards	$ 6,022,000	$ 3,429,000
Other	(350,000)
Total deferred tax asset	5,672,000	3,429,000
Valuation allowance	(5,672,000)	(3,429,000)
Total

FEDERAL INCOME TAX (Details Nar

FEDERAL INCOME TAX (Details Narrative) - NATURALSHRIMP INCORPORATED [Member] - USD ($)	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2014
Net operating loss carry forwards	$ 28,676,000		$ 282,000
Change in net deferred tax asset and valuation allowance	$ 2,243,000	$ 1,454,000

LEASE (Details Narrative)

LEASE (Details Narrative) - USD ($)				1 Months Ended		6 Months Ended
LEASE (Details Narrative) - USD ($)	Sep. 08, 2021	Aug. 02, 2021	Aug. 02, 2021	May 26, 2021	Jun. 24, 2019	Sep. 30, 2022	Dec. 31, 2021	Aug. 01, 2021	Jun. 02, 2021
Deposit						$ 1,000,000	$ 1,000,000
NATURALSHRIMP INCORPORATED [Member]
Monthly lease payment	$ 300	$ 7,000	$ 7,000		$ 5,000	$ 1,727
Lease termination date		Oct. 31, 2025		Oct. 31, 2025		Oct. 31, 2025
Monthly lease rent payment				$ 1,727
Deposit									$ 52,362
Security deposit									$ 17,454
Lease liability values	$ 17,000	$ 316,000	$ 316,000		$ 275,400			$ 316,000
Borrowing rate	5.75%		5.75%		5%

PROMISSORY NOTE (Details Narrat

PROMISSORY NOTE (Details Narrative) - USD ($)		6 Months Ended	9 Months Ended
PROMISSORY NOTE (Details Narrative) - USD ($)	Aug. 17, 2022	Sep. 30, 2022	Sep. 30, 2022	Mar. 31, 2022	Dec. 31, 2021	Mar. 31, 2021	Jan. 01, 2016
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Principal amount					$ 250,000
Transaction expense			$ 6,764,402
NATURALSHRIMP INCORPORATED [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Interest rate percentage							2%
Debt discount		$ 9,680,000	9,680,000	$ 13,940,000
Escrow deposit		$ 3,900,000	$ 3,900,000	$ 1,500,000
Debt instrument, redemption, percentage		15%
Securities Purchase Agreement [Member] \| NATURALSHRIMP INCORPORATED [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Principal amount	$ 5,433,333
Interest rate percentage	12%
Debt discount	$ 433,333
Transaction expense	10,000
Proceeds from debt	1,100,000
Escrow deposit	3,900,000
Debt instrument, fair value	$ 3,400,000
Debt instrument, redemption, percentage	15%
Debt instrument outstanding face amount	$ 816,500
Increase in outstanding balance, percentage	10%
Debt instrument, payment terms	Following the Uplist, while the Note is still outstanding, ten days after the Company may have a sale of any of its shares of common stock or preferred stock, there shall be a Mandatory Prepayment equal to the greater of $3,000,000 or thirty-three percent of the gross proceeds of the equity sale.
Payments for debt	$ 3,000,000

LEASES (Details Narrative)

LEASES (Details Narrative) - USD ($)				1 Months Ended		6 Months Ended
LEASES (Details Narrative) - USD ($)	Sep. 08, 2021	Aug. 02, 2021	Aug. 02, 2021	May 26, 2021	Jun. 24, 2019	Sep. 30, 2022	Dec. 31, 2021	Aug. 01, 2021	Jun. 02, 2021
Deposit						$ 1,000,000	$ 1,000,000
NATURALSHRIMP INCORPORATED [Member]
Monthly lease payment	$ 300	$ 7,000	$ 7,000		$ 5,000	$ 1,727
Lease termination date		Oct. 31, 2025		Oct. 31, 2025		Oct. 31, 2025
Deposit									$ 52,362
Security deposit									$ 17,454
Lease liability values	$ 17,000	$ 316,000	$ 316,000		$ 275,400			$ 316,000
Borrowing rate	5.75%	5.75%