Yotta Acquisition (YOTA) S-4/A 25 Apr 23 2022 FY Registration of securities issued in business combination transactions (amended) Financial data

Cover

Cover	12 Months Ended
	Dec. 31, 2022
Entity Addresses [Line Items]
Document Type	S-4/A
Amendment Flag	true
Amendment Description	AMENDMENT NO. 1
Document Fiscal Period Focus	FY
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

CONDENSED BALANCE SHEETS

CONDENSED BALANCE SHEETS - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Current Assets
Cash	$ 235,864	$ 196,000
Prepaid expenses	84,486
Other receivable	10,850
Deferred offering costs		99,600
Total Current Assets	331,200	295,600
Investments held in Trust Account	116,651,461
Total Assets	116,982,661	295,600
Current Liabilities
Accrued expenses	632,531	21,789
Franchise tax payable	186,180	10,580
Income taxes payable	309,931
Promissory note - related party		250,000
Total Current Liabilities	1,128,642	282,369
Deferred underwriting fee payable	4,025,000
Total Liabilities	5,153,642	282,369
Common stock subject to possible redemption, 11,500,000 shares at redemption value of $10.14 per share as of December 31, 2022	116,651,461
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 December 31, 2022 and December 31, 2021, respectively (excluding 11,500,000 and 0 shares subject to possible redemption, respectively)	321	287
Additional paid-in capital		24,713
Accumulated deficit	(4,822,763)	(11,769)
Total Stockholders’ Equity (Deficit)	(4,822,442)	13,231
Total Liabilities, Redeemable Common Stock, and Stockholders’ Equity (Deficit)	$ 116,982,661	$ 295,600

CONDENSED BALANCE SHEETS (Paren

CONDENSED BALANCE SHEETS (Parenthetical) - $ / shares	Dec. 31, 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	$ 10.14
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 - USD ($)	10 Months Ended	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2022
Income Statement [Abstract]
General and administrative expenses	$ 11,769	$ 1,020,741
Franchise tax expenses	10,580	175,600
Loss from operations	(11,769)	(1,196,341)
Other income
Interest earned on investment held in Trust Account		1,651,461
Net income (loss) before income taxes	(11,769)	455,120
Income taxes provision	0	(309,931)
Net income (loss)	$ (11,769)	$ 145,189
Basic and diluted weighted average shares outstanding, common stock subject to possible redemption		7,972,527
Basic and diluted net income per share, common stock subject to possible redemption		$ 0.01
Basic and diluted weighted average shares outstanding, common stock	2,500,000	2,902,212
Basic and diluted net loss per share, common stock	$ 0	$ 0.01

STATEMENTS OF CHANGES IN STOCKH

STATEMENTS OF CHANGES IN STOCKHOLDERS' DEFICIT - USD ($)		Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance as of March 8, 2021 (inception) at Mar. 07, 2021
Beginning balance, shares at Mar. 07, 2021
Net loss				(11,769)	(11,769)
Common stock issued to initial stockholders	[1]	$ 287	24,713		25,000
Common stock issued to initial stockholders, shares	[1]	2,874,999
Ending balance, value at Dec. 31, 2021		$ 287	24,713	(11,769)	13,231
Ending balance, shares at Dec. 31, 2021		2,874,999
Ending balance, value at Dec. 31, 2021		$ 287	24,713	(11,769)	13,231
Ending balance, shares at Dec. 31, 2021		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	4,956,183	16,858,238
Net loss				145,189	145,189
Ending balance, value at Dec. 31, 2022		$ 321		(4,822,763)	(4,822,442)
Ending balance, shares at Dec. 31, 2022		3,218,499
Ending balance, value at Dec. 31, 2022		$ 321		$ (4,822,763)	$ (4,822,442)
Ending balance, shares at Dec. 31, 2022		3,218,499
[1]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 7).

STATEMENTS OF CASH FLOWS

STATEMENTS OF CASH FLOWS - USD ($)	10 Months Ended	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2022
Cash flows from operating activities:
Net income (loss)	$ (11,769)	$ 145,189
Adjustments to reconcile net cash used in operating activities:
Interest earned on investment held in Trust Account		(1,651,461)
Changes in operating assets and liabilities:
Prepaid expenses		(84,486)
Other receivable		(10,850)
Accounts payable and accrued expenses	1,189	610,742
Income tax payable		309,931
Franchise tax payable	10,580	175,600
Net cash used in operating activities		(505,334)
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 issuance of shares of common stock to initial stockholders	25,000
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	(79,000)	(339,802)
Net cash provided by financing activities	196,000	115,545,198
Net change in cash	196,000	39,864
Cash, beginning of the year		196,000
Cash, end of the year	196,000	235,864
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		$ 16,858,238

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Mar. 31, 2022	Mar. 31, 2021
Naturalshrimp Incorporated [Member]
Current assets
Cash	$ 1,734,040	$ 155,795
Accounts receivable	14,385
Escrow account	1,500,000
Inventory	69,170
Prepaid expenses	1,511,546	655,339
Total Current Assets	4,829,141	811,134
Fixed assets, net	14,798,103	12,236,557
Other assets
Construction-in-process	1,087,101	1,873,219
Patents, net	6,658,500
License Agreement, net	10,222,376
Right of Use asset	282,753	275,400
Deposits	20,633	20,633
Total other assets	18,271,363	2,169,252
Total Assets	37,898,607	15,216,943
Current liabilities
Accounts payable	2,802,787	963,289
Accrued interest	500,450	73,350
Accrued interest – related parties	203,520	187,520
Other accrued expenses	207,418	602,368
Accrued expenses – related parties	200,000
Short-term Promissory Note and Lines of credit	20,044	573,621
Bank loan		8,725
PPP loan		103,200
Convertible debenture		483,637
Note payable	96,000	96,000
Notes payable – related parties	495,412	1,151,162
Dividends payable	296,630	182,639
Derivative liability	13,101,000
Warrant liability	3,923,000
Total Current Liabilities	21,846,261	4,425,511
Bank loans, less current maturities		206,127
Convertible debenture, less unamortized debt discount of $13,940,000	2,629,079
Notes payable		5,000,000
Note payable, less current maturities	119,604	215,604
Lease Liability	286,253	275,400
Total Liabilities	24,881,197	10,122,642
Commitments and contingencies (Note 17)
Stockholders’ deficit
Preferred stock Value	500
Common stock, $0.0001 par value, 900,000,000 shares authorized, 674,831,624 shares issued and 674,644,124 shares outstanding at March 31, 2022 and 560,745,180 and 379,742,524 shares issued and outstanding at March 31, 2021, respectively	67,500	56,075
Additional paid in capital	96,701,607	56,649,491
Stock payable	20,132,650	136,000
Subscription receivable
Accumulated deficit	(150,036,023)	(53,683,268)
Total Stockholders’ Equity (Deficit)	(33,133,766)	3,158,798
Non-controlling interest in NAS		(87,830)
Total stockholders’ deficit	(33,133,766)	3,070,968
Total Liabilities, Redeemable Common Stock, and Stockholders’ Equity (Deficit)	37,898,607	15,216,943
Naturalshrimp Incorporated [Member] | Series D Redeemable Convertible Preferred Stock [Member]
Current liabilities
Temporary Equity, Carrying Amount, Attributable to Parent		2,023,333
Naturalshrimp Incorporated [Member] | Series E Redeemable Convertible Preferred Stock [Member]
Current liabilities
Temporary Equity, Carrying Amount, Attributable to Parent	2,539,176
Naturalshrimp Incorporated [Member] | Series F Redeemable Convertible Preferred Stock [Member]
Current liabilities
Temporary Equity, Carrying Amount, Attributable to Parent	43,612,000
Naturalshrimp Incorporated [Member] | Series A Preferred Stock [Member]
Stockholders’ deficit
Preferred stock Value	$ 500	$ 500

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)	Dec. 31, 2022	Oct. 24, 2022	Mar. 31, 2022	Dec. 31, 2021	Mar. 31, 2021	Sep. 05, 2019
Redeemable convertible preferred stock, par value	$ 10.14
Redeemable convertible preferred stock, shares authorized	11,500,000			0
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
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	768,561,129		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 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
Convertible preferred stock, par value		$ 0.0001
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
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	$ 0.0001
Convertible preferred stock, shares authorized	5,000		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

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	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 (loss) 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 income (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 STATEMENT OF STOCK

CONSOLIDATED STATEMENT 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
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 Dec. 31, 2021			$ 64,183	86,808,594	29,524,000	(101,798,974)
Ending balance, shares at Dec. 31, 2021			641,722,043
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
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			3,144,000
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)
Sale of common shares and warrants for cash, less offering costs and commitment shares			$ 3,577	17,273,546
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
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
Amortization of beneficial conversion feature related to Series E Preferred Shares						(817,376)
Redemption of Series D Preferred shares						(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
Common shares to be issued for Patent acquisition					5,000,000
Common stock vested to consultants			$ 13	48,738	24,900
Common stock vested to consultants, shares			125,000
Ending balance, value at Jun. 30, 2021			$ 60,265	74,585,336	7,160,900	(62,856,334)
Ending balance, shares at Jun. 30, 2021			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
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			$ 60,265	74,585,336	7,160,900	(62,856,334)
Beginning balance, shares at Jun. 30, 2021			602,644,727
Amortization of beneficial conversion feature related to Series E Preferred Shares						(1,341,948)
Common stock vested to consultants			$ 6	24,369	24,900
Common stock vested to consultants, shares			62,500
Revision of dividends payable on Series B Preferred Shares (See Note 2)						(182,639)
Ending balance, value at Sep. 30, 2021			$ 60,683	74,609,294	11,948,176	(67,408,142)
Ending balance, shares at Sep. 30, 2021			606,821,513
Conversion of Series B PS to common stock			$ 334	(334)
Conversion of Series B PS to common stock, shares			3,336,000
Beneficial conversion feature related to the Series E Preferred Shares				169,714
Amortization of beneficial conversion feature related to Series E Preferred Shares						(831,543)
Common stock vested to consultants			$ 21	99,054	(49,800)
Common stock vested to consultants, shares			112,500
Accretion of Series E Preferred Shares						(80,167)
Reclassification of warrants to liability				(2,935,000)
Common stock to be issued for legal settlement to NSH shareholders					29,388,000
Ending balance, value at Dec. 31, 2021			$ 64,183	86,808,594	29,524,000	(101,798,974)
Ending balance, shares at Dec. 31, 2021			641,722,043
Ending balance, value at Dec. 31, 2022			$ 76,894	119,464,471	662,767	(163,037,985)
Ending balance, shares at Dec. 31, 2022			768,561,129
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
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)
Common stock vested to consultants			$ 6	24,369
Common stock vested to consultants, shares
Accretion of Series E Preferred Shares						(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			$ 74,097	117,032,233	815,052	(152,758,426)
Ending balance, shares at Jun. 30, 2022			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 Dec. 31, 2022			$ 76,894	119,464,471	662,767	(163,037,985)
Ending balance, shares at Dec. 31, 2022			768,561,129
Beginning balance, value at Jun. 30, 2022			$ 74,097	117,032,233	815,052	(152,758,426)
Beginning balance, shares at Jun. 30, 2022			740,585,500
Amortization of beneficial conversion feature related to Series E Preferred Shares						(42,500)
Common stock vested to consultants			$ 6	24,369
Common stock vested to consultants, shares			62,500
Accretion of Series E Preferred Shares						(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)
Ending balance, shares at Sep. 30, 2022			751,322,954
Amortization of beneficial conversion feature related to Series E Preferred Shares						(28,048)
Common stock vested to consultants			$ 6	24,369
Common stock vested to consultants, shares			62,500
Accretion of Series E Preferred Shares						(198,333)
Ending balance, value at Dec. 31, 2022			$ 76,894	$ 119,464,471	$ 662,767	$ (163,037,985)
Ending balance, shares at Dec. 31, 2022			768,561,129

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	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, beginning of the year	155,795	109,491
Cash, end of the year	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 Balance

Condensed Consolidated Balance Sheets - USD ($)	Dec. 31, 2022	Mar. 31, 2022	Mar. 31, 2021
Current assets
Cash	$ 235,864
Prepaid expenses	84,486
Deferred offering costs
Total Current Assets	331,200
Other assets
Total Assets	116,982,661
Current liabilities
Other accrued expenses	632,531
Notes payable - related parties
Total Current Liabilities	1,128,642
Total Liabilities	5,153,642
Stockholders’ deficit
Common stock, $0.0001 par value, 900,000,000 shares authorized, 768,561,129 shares issued and 751,322,954 shares outstanding at December 31, 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	(4,822,763)
Total Stockholders’ Equity (Deficit)	(4,822,442)
Total Liabilities, Redeemable Common Stock, and Stockholders’ Equity (Deficit)	116,982,661
Naturalshrimp Incorporated [Member]
Current assets
Cash	141,864	$ 1,734,040	$ 155,795
Accounts receivable	7,502	14,385
Escrow account		1,500,000
Inventory	101,929	69,170
Prepaid expenses	490,140	1,511,546	655,339
Deferred offering costs	126,963
Total Current Assets	868,398	4,829,141	811,134
Fixed assets, net	15,350,443	14,798,103	12,236,557
Other assets
Construction-in-process	45,730	1,087,101	1,873,219
Patents, net	6,366,000	6,658,500
License Agreement, net	9,412,376	10,222,376
Right of Use asset	224,266	282,753	275,400
Deposits	20,633	20,633	20,633
Total other assets	16,069,005	18,271,363	2,169,252
Total Assets	32,287,846	37,898,607	15,216,943
Current liabilities
Accounts payable	3,523,210	2,802,787	963,289
Accrued interest	336,102	500,450	73,350
Accrued interest - related parties	213,292	203,520	187,520
Other accrued expenses	299,978	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
Note payable	96,000	96,000	96,000
Restructured August note payable	2,219,347
Notes payable - related parties	745,412	495,412	1,151,162
Dividends payable	514,391	296,630	182,639
Derivative liability		13,101,000
Warrant liability	892,000	3,923,000
Total Current Liabilities	9,059,549	21,846,261	4,425,511
Convertible debenture, less unamortized debt discount of $9,680,000		2,629,079
Restructured Senior note payable	20,223,035
Note payable, less current maturities	47,604	119,604	215,604
Lease Liability	231,704	286,253	275,400
Total Liabilities	29,561,892	24,881,197	10,122,642
Commitments and contingencies (Note 10)
Stockholders’ deficit
Series A Convertible Preferred stock, $0.0001 par value, 5,000,000 shares authorized, 5,000,000 shares issued and outstanding at December 31, 2022 and March 31, 2021	500	500
Common stock, $0.0001 par value, 900,000,000 shares authorized, 768,561,129 shares issued and 751,322,954 shares outstanding at December 31, 2022 and 674,831,624 shares issued and 674,644,124 shares outstanding at March 31, 2022, respectively	76,894	67,500	56,075
Additional paid in capital	119,464,471	96,701,607	56,649,491
Stock payable	662,767	20,132,650	136,000
Subscription receivable	(56,250)
Accumulated deficit	(163,037,985)	(150,036,023)	(53,683,268)
Total Stockholders’ Equity (Deficit)	(42,889,603)	(33,133,766)	3,158,798
Total Liabilities, Redeemable Common Stock, and Stockholders’ Equity (Deficit)	32,287,846	37,898,607	$ 15,216,943
Naturalshrimp Incorporated [Member] | Series E Redeemable Convertible Preferred Stock [Member]
Current liabilities
Series F Redeemable Convertible Preferred stock, $0.0001 par value, 750,000 shares authorized, 750,000 and 0 shares issued and outstanding at December 31, 2022 and March 31, 2021, respectively	2,003,557	2,539,176
Naturalshrimp Incorporated [Member] | Series F Redeemable Convertible Preferred Stock [Member]
Current liabilities
Series F Redeemable Convertible Preferred stock, $0.0001 par value, 750,000 shares authorized, 750,000 and 0 shares issued and outstanding at December 31, 2022 and March 31, 2021, respectively	$ 43,612,000	$ 43,612,000

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($)	Dec. 31, 2022	Oct. 24, 2022	Mar. 31, 2022	Dec. 31, 2021	Mar. 31, 2021
Redeemable convertible preferred stock, par value	$ 10.14
Redeemable convertible preferred stock, shares authorized	11,500,000			0
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
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
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	768,561,129		674,831,624		560,745,180
Common stock, shares outstanding	751,322,954		674,644,124		379,742,524
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
Convertible preferred stock, par value		$ 0.0001
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
Naturalshrimp Incorporated [Member] | Series A Convertible Preferred Stock [Member]
Convertible preferred stock, par value	$ 0.0001	$ 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

Condensed Consolidated Statemen

Condensed Consolidated Statement of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2022	Dec. 31, 2021	Mar. 31, 2022	Mar. 31, 2021
Naturalshrimp Incorporated [Member]
Sales	$ 97,943	$ 16,640	$ 186,004	$ 16,640	$ 33,765
Operating expenses:
General and administrative	1,481,195	1,527,699	4,256,819	5,182,358	49,956,514	2,472,238
Research and development	14,212	20,357	190,855	217,229	407,874	79,550
Facility operations	875,194	398,504	1,895,357	810,260	1,922,049	403,029
Depreciation	416,377	218,134	1,349,838	830,409	1,307,038	346,437
Amortization	367,500	367,500	1,102,500	514,000	881,500
Total operating expenses	3,154,478	2,532,194	8,795,369	7,554,256	54,474,975	3,301,254
Loss from operations	(3,056,535)	(2,515,554)	(8,609,365)	(7,537,616)	(54,441,210)	(3,301,254)
Other income (expense):
Interest expense	(593,331)	(80,991)	(1,674,994)	(228,190)
Interest expense - related parties	(6,250)		(9,772)
Amortization of debt discount	(843,494)	(340,000)	(5,019,883)	(576,364)	(2,616,364)	(47,273)
Financing costs		(1,393,000)		(1,502,953)	1,904,074	64,452
Change in fair value of derivative liability	17,738,000		811,000		(116,000)	(29,000)
Change in fair value of warrant liability	1,155,000	(137,000)	3,031,000	(137,000)	1,987,000
Change in fair value of restructured notes	(1,594,515)		(1,594,515)
Forgiveness of PPP loan				103,200	103,200
Gain on Vero Blue note settlement		500,000		500,000
Gain on extinguishment of debt	2,383,088		2,383,088		815,943
Legal Settlement		(29,400,000)		(29,400,000)	(29,400,000)
Loss due to fire	(6,262)		(869,379)
Total other income (expense)	18,232,236	(30,850,991)	(2,943,455)	(31,241,307)	(31,856,538)	(284,929)
Net income (loss) before income taxes	15,175,701	(33,366,545)	(11,552,820)	(38,778,923)	(86,297,748)	(3,586,183)
Provision for income taxes
Net income (loss)	15,175,701	(33,366,545)	(11,552,820)	(38,778,923)	(86,297,748)	(3,580,454)
Amortization of beneficial conversion feature on Preferred shares	(28,048)		(212,048)	(817,376)	(3,349,198)	(1,720,833)
Accretion on Preferred shares	(198,333)		(755,333)
Redemption and exchange of Series D Preferred shares				(5,792,947)	(5,792,947)
Dividends	(60,107)		(481,761)		(575,029)	(317,083)
Net loss available for common stockholders	$ 14,889,213	$ (33,366,545)	$ (13,001,961)	$ (45,389,246)	$ (96,352,755)	$ (5,920,870)
EARNINGS PER SHARE (Basic)	$ 0.02	$ (0.05)	$ (0.02)	$ (0.07)	$ (0.16)	$ (0.01)
EARNINGS PER SHARE (Diluted)	$ 0.01	$ (0.05)	$ (0.02)	$ (0.07)
WEIGHTED AVERAGE SHARES OUTSTANDING (Basic)	697,586,776	635,536,459	682,750,957	608,191,555	619,123,768	501,477,593
WEIGHTED AVERAGE SHARES OUTSTANDING (Diluted)	1,629,304,739	635,536,459	682,750,957	608,191,555

Condensed Consolidated Statem_2

Condensed Consolidated Statement of Changes in Shareholders' Deficit (Unaudited) - Naturalshrimp Incorporated [Member] - USD ($)	Serie A Preferred Stock [Member]	Series B Preferred Stocks [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Stock Payable [Member]	Subscription Receivable [Member]	Retained Earnings [Member]	Noncontrolling Interest [Member]	Total
Beginning balance, value at Mar. 31, 2020			$ 37,975	$ 43,533,242			$ (46,427,396)	$ (82,101)
Beginning balance, shares at Mar. 31, 2020			379,742,524
Issuance of common stock upon conversion			$ 3,974	547,047
Common stock issued in business agreement ,shares			39,735,626
Conversion of Series B Preferred Shares to common stock			$ 11,351	(11,351)
Common stock issued in business agreement ,shares			113,517,030
Ending balance, value at Mar. 31, 2021	$ 500		$ 56,075	56,649,491	136,000		(53,683,268)	(87,830)	$ 3,070,969
Ending balance, shares at Mar. 31, 2021	5,000,000	607	560,745,180
Ending balance, value at Dec. 31, 2021	$ 500		$ 64,183	86,808,594	29,524,000		(101,798,974)		14,597,966
Ending balance, shares at Dec. 31, 2021	5,000,000	67	641,722,043
Beginning balance, value at Mar. 31, 2021	$ 500		$ 56,075	56,649,491	136,000		(53,683,268)	(87,830)	3,070,969
Beginning balance, shares at Mar. 31, 2021	5,000,000	607	560,745,180
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)
Common stock vested to consultants			$ 13	48,738	24,900				73,651
Common stock issued in business agreement ,shares			125,000
Net income (loss)							(2,562,743)		(2,562,743)
Issuance of common stock upon conversion			$ 133	421,353					421,486
Common stock issued in business agreement ,shares			1,329,246
Conversion of Series B Preferred Shares to common stock			$ 314	(314)
Common stock issued in business agreement ,shares		(262)	3,144,000
Conversion of Series D PS to common stock			$ 43	(43)
Common stock issued in business agreement ,shares			428,572
Exchange of Series D Preferred Shares to Series E Preferred Shares							(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
Common stock issued in business agreement ,shares			35,772,729
Exercise of warrants related to the sale of common shares			$ 110	10,890					11,000
Common stock issued in business agreement ,shares			1,100,000
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
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)	3,070,969
Beginning balance, shares at Mar. 31, 2021	5,000,000	607	560,745,180
Ending balance, value at Dec. 31, 2021	$ 500		$ 64,183	86,808,594	29,524,000		(101,798,974)		14,597,966
Ending balance, shares at Dec. 31, 2021	5,000,000	67	641,722,043
Beginning balance, value at Mar. 31, 2021	$ 500		$ 56,075	56,649,491	136,000		(53,683,268)	(87,830)	3,070,969
Beginning balance, shares at Mar. 31, 2021	5,000,000	607	560,745,180
Common stock issued for legal settlement to NSH shareholders			$ 2,889	9,413,060	(9,415,950)
Balance, shares			28,494,706
Beneficial conversion feature related to the Series E Preferred Shares				3,439,219
Amortization of beneficial conversion feature related to Series E Preferred Shares							(3,349,198)
Accretion of Series E Preferred Shares							(337,834)
Common stock vested to consultants			$ 47	221,424
Common stock issued in business agreement ,shares			412,500
Issuance of common stock upon conversion			$ 133	421,353
Common stock issued in business agreement ,shares			1,329,246
Conversion of Series B Preferred Shares to common stock			$ 1,007	(1,007)
Common stock issued in business agreement ,shares			10,068,000
Conversion of Series D PS to common stock			$ 43	(43)
Common stock issued in business agreement ,shares			428,572
Exchange of Series D Preferred Shares to Series E Preferred Shares							(3,258,189)
Sale of common shares and warrants for cash, less offering costs and commitment shares			$ 3,577	17,273,546
Common stock issued in business agreement ,shares			35,772,729
Exercise of warrants related to the sale of common shares			$ 110	10,890
Common stock issued in business agreement ,shares			1,100,000
Redemption of Series D Preferred shares							(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
Common shares to be issued for Patent acquisition					5,000,000
Revision of dividends payable on Series B Preferred Shares (See Note 2)							(182,639)
Reclassification of warrants to liability				(2,935,000)
Common stock to be issued for legal settlement to NSH shareholders					29,388,000
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
Conversion of Series E Preferred Shares to common stock			$ 411	(411)
Common stock issued in business agreement ,shares			4,114,286
Amortization of beneficial conversion feature related to Series E Preferred Shares							(1,341,948)		(1,341,948)
Dividends payable on Preferred Shares							(177,586)		(177,586)
Common stock vested to consultants			$ 6	24,369	24,900				49,275
Common stock issued in business agreement ,shares			62,500
Net income (loss)							(2,849,635)		(2,849,635)
Revision of dividends payable on Series B Preferred Shares (See Note 2)							(182,639)		(182,639)
Common shares issued for Technical and Equipment Rights Agreement					4,762,376				4,762,376
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
Conversion of Series E Preferred Shares to common stock			$ 411	2,879,589					2,880,000
Common stock issued in business agreement ,shares			4,114,286
Beneficial conversion feature related to the Series E Preferred Shares				169,714					169,714
Amortization of beneficial conversion feature related to Series E Preferred Shares							(831,543)		(831,543)
Accretion of Series E Preferred Shares							(80,167)		(80,167)
Dividends payable on Preferred Shares							(112,577)		(112,577)
Common stock vested to consultants			$ 21	99,054	(49,800)				49,275
Common stock issued in business agreement ,shares			112,500
Net income (loss)							(33,366,545)		(33,366,545)
Conversion of Series B Preferred Shares to common stock			$ 334	(334)					(334)
Common stock issued in business agreement ,shares		(278)	3,336,000
Common shares issued for Technical and Equipment Rights Agreement			$ 2,673	11,759,706	(11,762,376)
Common stock issued in business agreement ,shares			26,732,673
Common stock issued to consultants			$ 43	158,285					158,328
Common stock issued in business agreement ,shares			430,071
Common stock vested to employees			$ 18	68,286					68,304
Common stock issued in business agreement ,shares			175,000
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
Ending balance, value at Dec. 31, 2021	$ 500		$ 64,183	86,808,594	29,524,000		(101,798,974)		14,597,966
Ending balance, shares at Dec. 31, 2021	5,000,000	67	641,722,043
Ending balance, value at Dec. 31, 2022	$ 500		$ 76,894	119,464,471	662,767	(56,250)	(163,037,985)		(42,889,603)
Ending balance, shares at Dec. 31, 2022	5,000,000		768,561,129
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
Common stock issued for legal settlement to NSH shareholders			$ 6,112	19,311,486	(19,317,598)
Balance, shares			61,154,136
Conversion of Series E Preferred Shares to common stock			$ 454	839,546					840,000
Common stock issued in business agreement ,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 issued in business agreement ,shares
Net income (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 Dec. 31, 2022	$ 500		$ 76,894	119,464,471	662,767	(56,250)	(163,037,985)		(42,889,603)
Ending balance, shares at Dec. 31, 2022	5,000,000		768,561,129
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)
Balance, shares			404,067
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 vested to consultants			$ 6	24,369					24,375
Common stock issued in business agreement ,shares			62,500
Net income (loss)							(24,528,345)		(24,528,345)
Conversion of Series E Preferred Shares to common stock			$ 992	827,008			(108,000)		720,000
Balance, shares			9,920,887
Increase of 10% in Series E Preferred Shares to one holder based on certain rights							(156,000)		(156,000)
Common stock issued from shares payable			$ 10	24,590	(24,600)
Common stock issued in business agreement ,shares			100,000
Ending balance, value at Sep. 30, 2022	$ 500		$ 75,170	118,061,820	662,767	(56,250)	(177,927,198)		(59,183,191)
Ending balance, shares at Sep. 30, 2022	5,000,000		751,322,954
Amortization of beneficial conversion feature related to Series E Preferred Shares							(28,048)		(28,048)
Accretion of Series E Preferred Shares							(198,333)		(198,333)
Dividends payable on Preferred Shares							(60,107)		(60,107)
Common stock vested to consultants			$ 6	24,369					24,375
Common stock issued in business agreement ,shares			62,500
Net income (loss)							15,175,701		15,175,701
Issuance of common shares under financing agreement			$ 1,718	1,378,282					1,380,000
Common stock issued in business agreement ,shares			17,175,675
Ending balance, value at Dec. 31, 2022	$ 500		$ 76,894	$ 119,464,471	$ 662,767	$ (56,250)	$ (163,037,985)		$ (42,889,603)
Ending balance, shares at Dec. 31, 2022	5,000,000		768,561,129

Condensed Consolidated Statem_3

Condensed Consolidated Statement of Changes in Shareholders' Deficit (Parenthetical)	3 Months Ended	9 Months Ended
	Sep. 30, 2022	Dec. 31, 2022
Naturalshrimp Incorporated [Member]
Percentage of series E preferred shares	10%	10%

Condensed Consolidated Statem_4

Condensed Consolidated Statement of Cash Flows (Unaudited) - USD ($)	3 Months Ended		9 Months Ended		10 Months Ended	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2021	Dec. 31, 2022	Mar. 31, 2022	Mar. 31, 2021
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss					$ (11,769)	$ 145,189
Changes in operating assets and liabilities:
Net cash used in operating activities						(505,334)
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					196,000	115,545,198
Cash, beginning of the year						196,000
Cash, end of the year	$ 235,864	$ 196,000	$ 235,864	$ 196,000	196,000	235,864
Naturalshrimp Incorporated [Member]
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	15,175,701	(33,366,545)	(11,552,820)	(38,778,923)			$ (86,297,748)	$ (3,580,454)
Adjustments to reconcile net loss to net cash used in operating activities
Depreciation expense			1,349,838	586,409
Amortization expense			1,102,500	514,000
Amortization of debt discount	843,494	340,000	5,019,883	576,364			2,616,364	47,273
Change in fair value of derivative liability	(17,738,000)		(811,000)				116,000	29,000
Change in fair value of warrant liability	(1,155,000)	137,000	(3,031,000)	137,000			(1,987,000)
Change in fair value of promissory notes			1,594,515
Financing costs				1,502,953
Gain on extinguishment of debt			(1,883,089)
Loss due to fire	6,262		869,379
Forgiveness of PPP loan				(103,200)			(103,200)
Gain on Vero Blue note settlement				(500,000)
Legal settlement				29,388,000
Shares issued for services			99,124	398,831			44,099,376	745,250
Changes in operating assets and liabilities:
Accounts receivable			6,883				(14,385)
Inventory			(32,759)	(28,128)			(69,170)
Prepaid expenses and other current assets			1,021,406	(321,162)
Deferred offering costs			(126,963)
Accounts payable			724,360	(5,637,796)			(2,657,052)	325,264
Other accrued expenses			92,560	(101,896)			(79,007)	117,957
Accrued expenses - related parties				200,000			200,000
Accrued interest			1,662,647	(49,482)			440,118	39,063
Accrued interest - related parties			9,772	16,000			16,000	44,096
Net cash used in operating activities			(3,884,764)	(12,201,031)			(12,575,244)	(2,377,377)
CASH FLOWS FROM INVESTING ACTIVITIES
Cash paid for fixed assets			(2,430,186)	(2,116,124)
Cash received for fire damage to fixed assets			700,000
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				(433,389)			(1,629,813)	(1,715,654)
Net cash used in investing activities			(1,730,186)	(7,899,513)			(8,432,465)	(7,537,630)
CASH FLOWS FROM FINANCING ACTIVITIES
Payments on bank loan				(214,852)			(214,852)	(19,889)
Payments of notes payable			(72,000)	(72,000)			(4,596,000)
Payments on notes payable, related party				(655,750)			(655,750)	(72,000)
Repayment of short-term promissory note and lines of credit			(227)	(553,577)
Proceeds from issuance of common shares under equity agreement				17,277,123			17,277,123
Proceeds from sale of stock			1,380,000				17,277,000
Proceeds from promissory note			1,465,000
Proceeds from promissory note, related parties			250,000
Proceeds from convertible debentures				8,905,000			8,905,000	600,000
Proceeds from convertible debentures, receipt from escrow			1,500,000
Escrow account in relation to the proceeds from promissory notes			(500,000)	5,000,000			5,000,000
Payments on convertible debentures				(421,486)			(421,486)
Payments on notes payable				(4,500,000)
Proceeds from sale of Series E Preferred Shares				1,348,000			1,348,000
Redemption of Series D Preferred Shares				(3,513,504)			(3,513,504)
Shares issued upon exercise of warrants				11,000			11,000
Net cash provided by financing activities			4,022,773	22,609,954			22,585,954	9,961,311
NET CHANGE IN CASH			(1,592,176)	2,509,411			1,578,245	46,304
Cash, beginning of the year			1,734,040	155,795		2,665,206	155,795	109,491
Cash, end of the year	$ 141,864	$ 2,665,206	141,864	2,665,206	$ 2,665,206	$ 141,864	1,734,040	155,795
INTEREST PAID			1,829,570	212,190			1,153,343	100,108
Supplemental Disclosure of Non-Cash Investing and Financing Activities:
Construction in process transferred to fixed assets			1,041,371
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 Rights Agreement				4,762,376			4,762,376
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	12 Months Ended
	Dec. 31, 2022
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 December 31, 2022, the Company had not commenced any operations. All activities through December 31, 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 no longer listed on Nasdaq, it will not be required to satisfy the 80% test. The Company will only complete a Business Combination if the post-transaction company owns or acquires 50 % or more of the outstanding voting securities of the target or otherwise acquires a controlling interest in the target sufficient for it not to be required to register as an investment company under the Investment Company Act. 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 15 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 “Target”), 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 “Business Combination”) with the Target as the surviving corporation of the Business Combination and becoming a wholly-owned subsidiary of the Company. In connection with the Business Combination, 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 Business Combination, the Company will issue 17.5 million shares of common stock to the former security holders of the Target. In addition, the stockholders of the Target 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 the Target 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 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 the Target. On January 20, 2023, the Company issued an unsecured promissory note in the aggregate principal amount of $ 575,000 On January 20, 2023, the Company deposited $ 1,150,000 Going Concern Consideration As of December 31, 2022, the Company had cash of $ 235,864 301,331 On January 20, 2023, the Company deposited $ 1,150,000 The Company has incurred and 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. The Company may need to obtain additional financing either to complete its Business Combination or because it becomes obligated to redeem a significant number of public shares upon consummation of its Business Combination, in which case the Company may issue additional securities or incur debt in connection with such Business Combination. In addition, if the Company is unable to complete a Business Combination within the Combination Period (by April 22, 2023 unless it’s extended), 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.

Significant Accounting Policies

Significant Accounting Policies	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Significant Accounting Policies	Note 2 — Significant Accounting Policies Basis of Presentation The accompanying audited financial statements are presented in U.S. Dollars and in conformity with accounting principles generally accepted in the United States of America (“GAAP”) and pursuant to the rules and regulations of the SEC. Accordingly, they include all of the information and footnotes required by GAAP. In the opinion of management, all adjustments (consisting of normal accruals) considered for a fair presentation have been included. 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 $ 235,864 196,000 0 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 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. 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. 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 December 31, 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 income (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 income (loss) per share presented in the statement of operations is based on the following: Basic and diluted net loss per share For the Redeemable Non-redeemable Basic and diluted net income per share: Numerators: Allocation of net income $ 106,441 $ 38,748 Denominators: Weighted-average shares outstanding 7,972,527 2,902,212 Basic and diluted net income per share $ 0.01 $ 0.01 For the period from March 8, 2021 (inception) through December 31, 2021 Redeemable Non-redeemable Basic and diluted net income per share: Numerators: Allocation of net loss $ - $ (11,769 ) Denominators: Weighted-average shares outstanding - 2,500,000 Basic and diluted net loss per share $ - $ (0.00 ) 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 audited 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.

Initial Public Offering

Initial Public Offering	12 Months Ended
	Dec. 31, 2022
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 December 31, 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 (6,236,777 ) Plus: Accretion of carrying value to redemption value 16,858,238 Common stock subject to possible redemption $ 116,651,461

Private Placement

Private Placement	12 Months Ended
	Dec. 31, 2022
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

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 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 December 31, 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 80,000 0 80,000 0 80,000 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 1,189 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 $ 18,050 0 1,000

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 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.

Stockholders_ Equity

Stockholders’ Equity	12 Months Ended
	Dec. 31, 2022
Equity [Abstract]
Stockholders’ Equity	Note 7 — Stockholders’ Equity Common Stock 50,000,000 0.0001 3,218,499 Rights 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

Fair Value Measurements

Fair Value Measurements	12 Months Ended
	Dec. 31, 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 December 31, 2022, and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value: Fair value measurements, recurring and nonrecurring Level 1 Level 2 Level 3 Total Assets Marketable securities held in Trust Account $ 116,651,461 $ - $ - $ 116,651,461

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Income Taxes	Note 9 — Income Taxes The Company’s net deferred tax assets are as follows: Schedule of deferred tax assets December 31, 2022 Deferred tax asset Net operating loss carryforward $ - Startup/Organization Expenses 65,574 Total deferred tax asset 65,574 Valuation allowance (65,574 ) Deferred tax asset, net of allowance $ - The income tax provision consists of the following: Schedule of income tax provision For the Federal Current $ 309,931 Deferred (65,574 ) State Current $ - Deferred - Change in valuation allowance 65,574 Income tax provision $ 309,931 A reconciliation of the Company’s statutory income tax rate to the Company’s effective income tax rate is as follows (in thousands): Schedule of effective income tax rate For the Income at U.S. statutory rate 21.00 % State taxes, net of federal benefit 0.00 % Transaction costs 32.69 % Change in valuation allowance 14.41 % Effective income tax rate 68.10 % As of December 31, 2022, the Company did not have any U.S. federal and state net operating loss carryovers available to offset future taxable income. In assessing the realization of the deferred tax assets, management considers whether it is more likely than not that some portion of all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which temporary differences representing net future deductible amounts become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment. After consideration of all of the information available, management believes that significant uncertainty exists with respect to future realization of the deferred tax assets and has therefore established a full valuation allowance. The change in the valuation allowance was $ 65,574 The provisions for U.S. federal and state income taxes were $ 309,931 0

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2022
Subsequent Events [Abstract]
Subsequent Events	Note 10 — Subsequent Events The Company evaluated subsequent events and transactions that occurred after the balance sheet date up to the date that the 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 January 20, 2023, the Company issued unsecured promissory note in the aggregate principal amount of $ 575,000 On January 20, 2023, the Company deposited $ 1,150,000 On February 5, 2023, the Company issued an unsecured promissory note in the aggregate principal amount of $ 250,000

NATURE OF THE ORGANIZATION AND

NATURE OF THE ORGANIZATION AND BUSINESS	9 Months Ended	12 Months Ended
	Dec. 31, 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 nine months ended December 31, 2022, the Company had a net loss from operations of approximately $ 8,609,365 . At December 31, 2022, the Company had an accumulated deficit of approximately $ 163,037,985 and a working capital deficit of approximately $ 8,191,000 . These factors raise substantial doubt about the Company’s ability to continue as a going concern, within one year from the issuance date of this filing. The Company’s ability to continue as a going concern is dependent on its ability to raise the required additional capital or debt financing to meet short and long-term operating requirements. During the nine months ended December 31, 2022, the Company received the $ 1,500,000 remaining escrow amount related to the proceeds from the issuance of a convertible debenture in December 2021, as well as $ 1,465,000 from the issuance of a convertible debenture in August 2022, per the restructuring agreement and $ 250,000 in a loan agreement with related parties. Additionally, the Company entered into a Purchase Agreement with GHS Investments LLC (“GHS”) under which the Company may require GHS to purchase a maximum of up to 64,000,000 shares of the Company’s common stock (“GHS Purchase Shares”) based on a total aggregate purchase price of up to $ 5,000,000 over a one-year term that ends on November 4, 2023 (see Note 11). During the three months ended December 31, 2022, the Company received a net amount of approximately $ 1,380,000 , for the sale of 17,175,675 shares of common stock. Subsequent to the period end, the Company has received another $ 878,365 from GHS for the sale of 14,880,460 shares of common stock. 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	9 Months Ended	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2022	Mar. 31, 2022
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES		Note 2 — Significant Accounting Policies Basis of Presentation The accompanying audited financial statements are presented in U.S. Dollars and in conformity with accounting principles generally accepted in the United States of America (“GAAP”) and pursuant to the rules and regulations of the SEC. Accordingly, they include all of the information and footnotes required by GAAP. In the opinion of management, all adjustments (consisting of normal accruals) considered for a fair presentation have been included. 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 $ 235,864 196,000 0 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 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. 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. 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 December 31, 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 income (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 income (loss) per share presented in the statement of operations is based on the following: Basic and diluted net loss per share For the Redeemable Non-redeemable Basic and diluted net income per share: Numerators: Allocation of net income $ 106,441 $ 38,748 Denominators: Weighted-average shares outstanding 7,972,527 2,902,212 Basic and diluted net income per share $ 0.01 $ 0.01 For the period from March 8, 2021 (inception) through December 31, 2021 Redeemable Non-redeemable Basic and diluted net income per share: Numerators: Allocation of net loss $ - $ (11,769 ) Denominators: Weighted-average shares outstanding - 2,500,000 Basic and diluted net loss per share $ - $ (0.00 ) 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 audited 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.
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 nine months ended December 31, 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 nine months ended December 31, 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 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 three months ended December 31, 2022, the Company had 5,000,000 shares of Series A Convertible Preferred Stock which would be converted at the holder’s option into approximately 751,385,000 underlying common shares, 170 shares of Series E Redeemable Convertible Preferred shares whose approximately 2,775,000 underlying shares are convertible at the investors’ option at conversion price of 90 % of the average of the two lowest market prices over the last 10 days, 750,000 shares of Series F Preferred Stock which would be converted at the holders’ option into approximately 180,333,000 underlying common shares, whose shares were included in the calculation of diluted EPS. For the three months ended December 31, 2022, the Company had 1,500 shares of Series E Redeemable Convertible Preferred shares whose approximately 5,143,000 underlying shares are convertible at the investors’ option at a fixed conversion price of $ 0.35 , and 18,573,116 warrants outstanding which were not included in the calculation of diluted EPS as their effect would be anti-dilutive as their conversion and exercise prices were greater than the market price of the Company’s common shares. For the nine months ended December 31, 2022, the Company had 5,000,000 shares of Series A Convertible Preferred Stock which would be converted at the holder’s option into approximately 768,561,000 underlying common shares, 1,500 shares of Series E Redeemable Convertible Preferred shares whose approximately 5,143,000 underlying shares are convertible at the investors’ option at a fixed conversion price of $ 0.35 , and 170 shares of Series E Redeemable Convertible Preferred shares whose approximately 2,775,000 underlying shares are convertible at the investors’ option at conversion price of 90 % of the average of the two lowest market prices over the last 10 days, 750,000 shares of Series F Preferred Stock which would be converted at the holders’ option into approximately 184,387,000 underlying common shares, and 18,573,116 warrants outstanding which were not included in the calculation of diluted EPS as their effect would be anti-dilutive. For the three and nine months ended December 31, 2021, the Company had Redeemable Convertible Preferred stock with approximately 9,842,000 underlying common shares, $ 18,768,000 in a convertible debenture whose approximately 67,816,000 underlying shares are convertible at the holders’ option at conversion price of 90 % of the average of the two lowest market prices over the last 10 days and 18,506,429 warrants outstanding which were not included in the calculation of diluted EPS as their effect would be anti-dilutive. 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 December 31, 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 nine months ended December 31, 2022 and the year ended March 31, 2022: SCHEDULE OF DERIVATIVE AND WARRANT AND PROMISSORY NOTE AT FAIR VALUE Derivatives December 31, March 31, (unaudited) Derivative liability balance at beginning of period $ 13,101,000 $ - Included in gain on extinguishment of note (12,290,000 ) - Additions to derivatives - 12,985,000 Change in fair value (811,000 ) 116,000 Balance at end of period $ - $ 13,101,000 The derivative liability does not exist as of December 31, 2022, as the convertible note removed the conversion feature upon its restructuring and there is no longer an embedded derivative to be bifurcated (Note 6). 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 SCHEDULE OF DERIVATIVE AND WARRANT AND PROMISSORY NOTE AT FAIR VALUE Warrant liability December 31, 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 (3,031,000 ) (1,987,000 ) Balance at end of period $ 892,000 $ 3,923,000 At December 31, 2022, the fair value of the warrant liability was estimated using the following inputs: the price of the Company’s common stock of $ 0.079 4.11 4.22 125.3 145.6 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 SCHEDULE OF DERIVATIVE AND WARRANT AND PROMISSORY NOTE AT FAIR VALUE Promissory Note December 31, March 31, (unaudited) Promissory Notes fair value at beginning of period $ - $ - Fair value of Promissory Note upon Restructuring Agreement 20,847,867 - Change in fair value (1,594,515 ) - Promissory Note fair value at end of period $ 22,442,382 $ - On November 4, 2022, when the Company entered into a Restructuring Agreement for an Amended and Restated Secured Promissory Note for two of their outstanding debentures (Note 6 and Note 7), which were accounted for as debt extinguishment, the Company elected to recognize the new debt under ASC 825 fair value option. 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 December 31, 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 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 nine months ended December 31, 2022, the amortization of the patents was $ 97,500 292,500 270,000 810,000 Amortization expense for the patents was $ 97,500 244,000 633,500,000 341,500 1,350,000 540,000 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 December 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 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. Revenue Recognition The Company recognizes revenue in accordance with Accounting Standards Codification (ASC) 606, Revenue from Contracts with Customers, and as such, the Company records revenue when its customers obtain control of the promised goods or services in an amount that reflects the consideration that the Company expects to receive in exchange for those goods or services. The Company will sell primarily to food service distributors, as well as to wholesalers, retail establishments and seafood distributors. To determine revenue recognition for the arrangements that the Company determines are within the scope of Topic 606, the Company performs the following five steps: (1) identify the contract(s) with a customer by receipt of purchase orders and confirmations sent by the Company, which includes a required line of credit approval process, (2) identify the performance obligations in the contract, which includes shipment of goods to the customer FOB shipping point or destination, (3) determine the transaction price, which initiates with the purchase order received from the customer and confirmation sent by the Company and will include discounts and allowances by customer if any, (4) allocate the transaction price to the performance obligations in the contract which is the shipment of the goods to the customer and transaction price determined in step 3 above and (5) recognize revenue when (or as) the Company satisfies a performance obligation which is when the Company transfers control of the goods to the customers by shipment or delivery of the products. Recently Issued Accounting Standards 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 Earnings Per Share As of December 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 December 31, 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
	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	9 Months Ended	12 Months Ended
	Dec. 31, 2022	Mar. 31, 2022
Naturalshrimp Incorporated [Member]
FIXED ASSETS	NOTE 3 – FIXED ASSETS A summary of the fixed assets as of December 31, 2022 and March 31, 2022 is as follows: SCHEDULE OF FIXED ASSETS (unaudited) December 31, 2022 March 31, 2022 (unaudited) Land $ 324,293 $ 324,293 Buildings 5,439,365 5,611,723 Machinery and equipment 12,210,036 10,524,343 Autos and trucks 307,227 247,356 Fixed assets,gross 18,280,921 16,707,715 Accumulated depreciation (2,930,478 ) (1,909,612 ) Fixed assets, net $ 15,350,443 $ 14,798,103 The unaudited condensed consolidated statements of operations reflect depreciation expense of approximately $ 416,377 218,134 1,349,838 830,409 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
	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
	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	9 Months Ended	12 Months Ended
	Dec. 31, 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 33.17 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 17.27 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
	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	9 Months Ended	12 Months Ended
	Dec. 31, 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 The “Redemption Repayment Price” equals 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 that the December 2021 Investor delivers notice electing to redeem a portion of the December 2021 Note. The redemption amount shall include a premium of 15% of the portion of the outstanding balance being paid (the “Exit Fee”). As the Exit Fee is to be included in every settlement of the December 2021 Note, an additional 15% of the principal balance, which totals $ 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 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%. 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 The conversion feature meets the definition of a derivative and therefore requires bifurcation and was accounted for as a derivative liability. As of December 31, 2022 the fair value of the derivative is $ 30,028,000 16,927,000 On November 4, 2022, the Company entered into a Restructuring Agreement for an Amended and Restated Secured Promissory Note (the “Senior Note”) with the December 2021 Investor through which the December 2021 Note was amended and restated in its entirety. These amendments were made in conjunction with the Merger Agreement, entered into on October 24, 2022, with Yotta Acquisition Corporation (Note 10), The main modification of the terms of the Senior Note was that the conversion feature was eliminated. Second, a Mandatory Payment was added whereby within 3 trading days of the closing upon the Merger 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, in order to repay a portion of the outstanding balance of the Convertible Note; after which the remaining balance of the Convertible Note is to be repaid in equal monthly installments over a 12-month period beginning on a date after the Closing Date or the termination of such agreement. Additionally, if the Closing Date is after December 31, 2022, the outstanding balance of all indebtedness owed by the Company to December 2021 Investor will be increased automatically by 2% and will automatically increase by 2% every 30 days thereafter until the Closing, or substantially similar terms as approved by the Board of Directors of the Company. Additional key modifications include i) the Uplist terms were removed, ii) Maturity date was modified from December 15, 2023 to 12 months from the Closing or termination of the Merger Agreement, provided not to be later than June 30, 2024, and iii) the outstanding balance of the Convertible Note may be increased by 5% to 15% upon the occurrence of an event of default or failure to obtain the Lender’s consent or notify the Lender for certain major equity related transactions (“Trigger Events”). As of December 31, 2022, the Merger has not yet closed, and therefore the 2% of the outstanding balance was increased as of December 31, 2022 , in the amount of approximately $ 1,309,000 . The Restructured Senior Note was analyzed under ASC 470-50 as to if the change in terms qualified as a modification or an extinguishment of the note. The changes in terms were considered an extinguishment as the conversion feature has been eliminated and therefore the modified August Note is determined to be fundamentally different from the original convertible note. As such, with the removal of the original note and its debt discount and accrued interest as compared to the restructured note with a fair value of approximately $ 18,914,000 2,540,000 20,223,000 1,309,000	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
	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
	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

STOCKHOLDERS

STOCKHOLDERS	9 Months Ended	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2022	Mar. 31, 2022
STOCKHOLDERS		Note 7 — Stockholders’ Equity Common Stock 50,000,000 0.0001 3,218,499 Rights 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
Naturalshrimp Incorporated [Member]
STOCKHOLDERS	NOTE 7 – STOCKHOLDERS’ EQUIT Preferred Stock As of December 31, 2022 and March 31, 2022, the Company had 200,000,000 0.0001 5,000,000 5,000 no no 10,000 1,670 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 nine months ended December 31, 2022, 1,300 14,458,127 During the three and nine months ended December 31, 2022, the amortization of the beneficial conversion feature of the Series E preferred stock was approximately $ 28,000 113,000 198,000 755,000 1,114,000 On November 5, 2022, the Company entered a restructuring agreement with GHS, whereby the Series E Preferred Stock and the warrants outstanding ( 13,739,000 80 the stated value of $1,200 per share plus any unpaid dividends, multiplied 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. 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 ownership limitation contained in the GHS Purchase Agreement. The “Purchase Price” means, with respect to a purchase made pursuant to the GHS Purchase Agreement, 90% of the lowest VWAP during the 10 consecutive business days immediately preceding, but not including, the applicable purchase date. The Company shall deliver a number of GHS Purchase Shares equal to 112.5% of the aggregate purchase amount for such GHS Purchase divided by the Purchase Price per share for such GHS Purchase. 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. In the three months ended December 31, 2022, the Company sold 17,175,675 1,378,000 0.08 0.10 11,306.351 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 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 18,573,116 892,000 3,031,000 0.079 4.11 4.22 125.3 145.6 0		NOTE 12 — STOCKHOLDERS 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 shares of the Company’s Series D Preferred Stock, par value $ 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

OPTIONS AND WARRANTS

OPTIONS AND WARRANTS	12 Months Ended
	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

RELATED PARTY TRANSACTIO

RELATED PARTY TRANSACTIO	9 Months Ended	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2022	Mar. 31, 2022
RELATED PARTY TRANSACTIO		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 December 31, 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 80,000 0 80,000 0 80,000 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 1,189 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 $ 18,050 0 1,000
Naturalshrimp Incorporated [Member]
RELATED PARTY TRANSACTIO	NOTE 8 – RELATED PARTY TRANSACTION Accrued Payroll – Related Parties Included in other accrued expenses on the accompanying unaudited condensed consolidated balance sheets 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 TRANSACTIO 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

FEDERAL INCOME TAX

FEDERAL INCOME TAX	12 Months Ended
	Dec. 31, 2022	Mar. 31, 2022
FEDERAL INCOME TAX	Note 9 — Income Taxes The Company’s net deferred tax assets are as follows: Schedule of deferred tax assets December 31, 2022 Deferred tax asset Net operating loss carryforward $ - Startup/Organization Expenses 65,574 Total deferred tax asset 65,574 Valuation allowance (65,574 ) Deferred tax asset, net of allowance $ - The income tax provision consists of the following: Schedule of income tax provision For the Federal Current $ 309,931 Deferred (65,574 ) State Current $ - Deferred - Change in valuation allowance 65,574 Income tax provision $ 309,931 A reconciliation of the Company’s statutory income tax rate to the Company’s effective income tax rate is as follows (in thousands): Schedule of effective income tax rate For the Income at U.S. statutory rate 21.00 % State taxes, net of federal benefit 0.00 % Transaction costs 32.69 % Change in valuation allowance 14.41 % Effective income tax rate 68.10 % As of December 31, 2022, the Company did not have any U.S. federal and state net operating loss carryovers available to offset future taxable income. In assessing the realization of the deferred tax assets, management considers whether it is more likely than not that some portion of all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which temporary differences representing net future deductible amounts become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment. After consideration of all of the information available, management believes that significant uncertainty exists with respect to future realization of the deferred tax assets and has therefore established a full valuation allowance. The change in the valuation allowance was $ 65,574 The provisions for U.S. federal and state income taxes were $ 309,931 0
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	9 Months Ended	12 Months Ended
	Dec. 31, 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%

COMMITMENTS

COMMITMENTS	9 Months Ended	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2022	Mar. 31, 2022
COMMITMENTS		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.
Naturalshrimp Incorporated [Member]
COMMITMENTS	NOTE 10 – COMMITMENTS AND CONTINGENCIE 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. Merger Agreement On October 24, 2022, the Company 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 prior to the closing of the Merger in exchange (except for the Series A Convertible Preferred Stock of the Company, par value $ 0.0001 0.0001 0.0001 As noted in Notes 5 and 6, the Company entered into Restructuring Agreements with the December 2021 Investor as required in the Merger Agreement. The Business Combination is expected to be accounted for as a reverse merger and recapitalization of NaturalShrimp into Yotta in accordance with GAAP because NaturalShrimp has been determined to be the accounting acquirer under ASC 805 under the no-redemption and full redemption scenarios. Under this method of accounting, Yotta will be treated as the “acquired” company for financial reporting purposes. Accordingly, the combined assets, liabilities and results of operations of NaturalShrimp will become the historical financial statements of NaturalShrimp Incorporated, and Yotta’s assets, liabilities and results of operations will be consolidated with NaturalShrimp beginning on the acquisition date. For accounting purposes, the financial statements of NaturalShrimp Incorporated will represent a continuation of the financial statements of NaturalShrimp with the transaction being treated as the equivalent of NaturalShrimp issuing stock for the net assets of Yotta, accompanied by a recapitalization. The net assets of Yotta will be stated at historical cost, with no goodwill or other intangible assets recorded. Operations prior to the Business Combination will be presented as those of NaturalShrimp in future reports of NaturalShrimp Incorporated.		NOTE 17 — COMMITMENTS 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

SUBSEQUENT EVEN

SUBSEQUENT EVEN	9 Months Ended	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2022	Mar. 31, 2022
SUBSEQUENT EVEN		Note 10 — Subsequent Events The Company evaluated subsequent events and transactions that occurred after the balance sheet date up to the date that the 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 January 20, 2023, the Company issued unsecured promissory note in the aggregate principal amount of $ 575,000 On January 20, 2023, the Company deposited $ 1,150,000 On February 5, 2023, the Company issued an unsecured promissory note in the aggregate principal amount of $ 250,000
Naturalshrimp Incorporated [Member]
SUBSEQUENT EVEN	NOTE 11 – SUBSEQUENT EVENT 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. After the period end, there were three purchases of a total of 14,880,460 878,365 0.060 0.065 On January 20, 2023, the Company entered into a secured promissory note (“January 2023 Note”) with an investor (the “Investor”). The January 2023 Note is in the aggregate principal amount of $ 631,968 10 56,868 575,100 15		NOTE 18 — SUBSEQUENT EVEN On May 17, 2022, 400 1,523,810 On April 25, 2022, the Company received $ 1,500,000

PROMISSORY NOTE

PROMISSORY NOTE	9 Months Ended
	Dec. 31, 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 In conjunction with the Merger Agreement, entered into on October 24, 2022, with Yotta Acquisition Corporation (Note 10), on November 4, 2022, the Company entered into a Restructuring Agreement for an Amended and Restated Secured Promissory Note (the “August Note”), through which the August Note was amended and restated in its entirety. The Restructuring Agreement included key modifications, in which i) the Uplist terms were removed, ii) in the event that the Closing of the Merger does not occur on or before December 31, 2022, the then-current Outstanding Balance will be increased by 2% and shall increase by 2% every 30 days thereafter until the Closing or termination of the Merger Agreement, and iii) the outstanding balance of the Convertible Note may be increased by 5% to 15% upon the occurrence of an event of default or failure to obtain the Lender’s consent or notify the Lender for certain major equity related transactions (“Trigger Events”). The Merger has not yet closed, and therefore the 2% of the outstanding balance was increased as of December 31, 202 35,000 The Restructured August Note was analyzed under ASC 470-50 as to if the change in terms qualified as a modification or an extinguishment of the note. The changes in terms were considered an extinguishment as the present value of the cash flows under the terms of the new debt instrument was evaluated to be a substantial change, as over 10 1,933,000 157,000 2,219,000 286,000

STOCKHOLDERS_ EQUIT

STOCKHOLDERS’ EQUIT	9 Months Ended	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2022	Mar. 31, 2022
STOCKHOLDERS’ EQUIT		Note 7 — Stockholders’ Equity Common Stock 50,000,000 0.0001 3,218,499 Rights 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
Naturalshrimp Incorporated [Member]
STOCKHOLDERS’ EQUIT	NOTE 7 – STOCKHOLDERS’ EQUIT Preferred Stock As of December 31, 2022 and March 31, 2022, the Company had 200,000,000 0.0001 5,000,000 5,000 no no 10,000 1,670 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 nine months ended December 31, 2022, 1,300 14,458,127 During the three and nine months ended December 31, 2022, the amortization of the beneficial conversion feature of the Series E preferred stock was approximately $ 28,000 113,000 198,000 755,000 1,114,000 On November 5, 2022, the Company entered a restructuring agreement with GHS, whereby the Series E Preferred Stock and the warrants outstanding ( 13,739,000 80 the stated value of $1,200 per share plus any unpaid dividends, multiplied 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. 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 ownership limitation contained in the GHS Purchase Agreement. The “Purchase Price” means, with respect to a purchase made pursuant to the GHS Purchase Agreement, 90% of the lowest VWAP during the 10 consecutive business days immediately preceding, but not including, the applicable purchase date. The Company shall deliver a number of GHS Purchase Shares equal to 112.5% of the aggregate purchase amount for such GHS Purchase divided by the Purchase Price per share for such GHS Purchase. 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. In the three months ended December 31, 2022, the Company sold 17,175,675 1,378,000 0.08 0.10 11,306.351 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 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 18,573,116 892,000 3,031,000 0.079 4.11 4.22 125.3 145.6 0		NOTE 12 — STOCKHOLDERS 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 shares of the Company’s Series D Preferred Stock, par value $ 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

RELATED PARTY TRANSACTION

RELATED PARTY TRANSACTION	9 Months Ended	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2022	Mar. 31, 2022
RELATED PARTY TRANSACTION		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 December 31, 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 80,000 0 80,000 0 80,000 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 1,189 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 $ 18,050 0 1,000
Naturalshrimp Incorporated [Member]
RELATED PARTY TRANSACTION	NOTE 8 – RELATED PARTY TRANSACTION Accrued Payroll – Related Parties Included in other accrued expenses on the accompanying unaudited condensed consolidated balance sheets 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 TRANSACTIO 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

LEASES

LEASES	9 Months Ended	12 Months Ended
	Dec. 31, 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%

COMMITMENTS AND CONTINGENCIE

COMMITMENTS AND CONTINGENCIE	9 Months Ended	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2022	Mar. 31, 2022
COMMITMENTS AND CONTINGENCIE		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.
Naturalshrimp Incorporated [Member]
COMMITMENTS AND CONTINGENCIE	NOTE 10 – COMMITMENTS AND CONTINGENCIE 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. Merger Agreement On October 24, 2022, the Company 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 prior to the closing of the Merger in exchange (except for the Series A Convertible Preferred Stock of the Company, par value $ 0.0001 0.0001 0.0001 As noted in Notes 5 and 6, the Company entered into Restructuring Agreements with the December 2021 Investor as required in the Merger Agreement. The Business Combination is expected to be accounted for as a reverse merger and recapitalization of NaturalShrimp into Yotta in accordance with GAAP because NaturalShrimp has been determined to be the accounting acquirer under ASC 805 under the no-redemption and full redemption scenarios. Under this method of accounting, Yotta will be treated as the “acquired” company for financial reporting purposes. Accordingly, the combined assets, liabilities and results of operations of NaturalShrimp will become the historical financial statements of NaturalShrimp Incorporated, and Yotta’s assets, liabilities and results of operations will be consolidated with NaturalShrimp beginning on the acquisition date. For accounting purposes, the financial statements of NaturalShrimp Incorporated will represent a continuation of the financial statements of NaturalShrimp with the transaction being treated as the equivalent of NaturalShrimp issuing stock for the net assets of Yotta, accompanied by a recapitalization. The net assets of Yotta will be stated at historical cost, with no goodwill or other intangible assets recorded. Operations prior to the Business Combination will be presented as those of NaturalShrimp in future reports of NaturalShrimp Incorporated.		NOTE 17 — COMMITMENTS 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

SUBSEQUENT EVENT

SUBSEQUENT EVENT	9 Months Ended	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2022	Mar. 31, 2022
SUBSEQUENT EVENT		Note 10 — Subsequent Events The Company evaluated subsequent events and transactions that occurred after the balance sheet date up to the date that the 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 January 20, 2023, the Company issued unsecured promissory note in the aggregate principal amount of $ 575,000 On January 20, 2023, the Company deposited $ 1,150,000 On February 5, 2023, the Company issued an unsecured promissory note in the aggregate principal amount of $ 250,000
Naturalshrimp Incorporated [Member]
SUBSEQUENT EVENT	NOTE 11 – SUBSEQUENT EVENT 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. After the period end, there were three purchases of a total of 14,880,460 878,365 0.060 0.065 On January 20, 2023, the Company entered into a secured promissory note (“January 2023 Note”) with an investor (the “Investor”). The January 2023 Note is in the aggregate principal amount of $ 631,968 10 56,868 575,100 15		NOTE 18 — SUBSEQUENT EVEN On May 17, 2022, 400 1,523,810 On April 25, 2022, the Company received $ 1,500,000

Significant Accounting Polici_2

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying audited financial statements are presented in U.S. Dollars and in conformity with accounting principles generally accepted in the United States of America (“GAAP”) and pursuant to the rules and regulations of the SEC. Accordingly, they include all of the information and footnotes required by GAAP. In the opinion of management, all adjustments (consisting of normal accruals) considered for a fair presentation have been included.
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.
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.
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 $ 235,864 196,000 0
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
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 16,666 123,900 7.38
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. 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. 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	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.
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 December 31, 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 income (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 income (loss) per share presented in the statement of operations is based on the following: Basic and diluted net loss per share For the Redeemable Non-redeemable Basic and diluted net income per share: Numerators: Allocation of net income $ 106,441 $ 38,748 Denominators: Weighted-average shares outstanding 7,972,527 2,902,212 Basic and diluted net income per share $ 0.01 $ 0.01 For the period from March 8, 2021 (inception) through December 31, 2021 Redeemable Non-redeemable Basic and diluted net income per share: Numerators: Allocation of net loss $ - $ (11,769 ) Denominators: Weighted-average shares outstanding - 2,500,000 Basic and diluted net loss per share $ - $ (0.00 )
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.
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).
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 audited statement of operations. The estimated fair values of investments held in the Trust Account are determined using available market information.
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.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2022	Mar. 31, 2022
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.
Basic and Diluted Earnings/Loss per Common 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 December 31, 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 income (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 income (loss) per share presented in the statement of operations is based on the following: Basic and diluted net loss per share For the Redeemable Non-redeemable Basic and diluted net income per share: Numerators: Allocation of net income $ 106,441 $ 38,748 Denominators: Weighted-average shares outstanding 7,972,527 2,902,212 Basic and diluted net income per share $ 0.01 $ 0.01 For the period from March 8, 2021 (inception) through December 31, 2021 Redeemable Non-redeemable Basic and diluted net income per share: Numerators: Allocation of net loss $ - $ (11,769 ) Denominators: Weighted-average shares outstanding - 2,500,000 Basic and diluted net loss per share $ - $ (0.00 )
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.
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 $ 235,864 196,000 0
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
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. 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. 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.
Recently Issued Accounting Standards		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.
Basis of Presentation		Basis of Presentation The accompanying audited financial statements are presented in U.S. Dollars and in conformity with accounting principles generally accepted in the United States of America (“GAAP”) and pursuant to the rules and regulations of the SEC. Accordingly, they include all of the information and footnotes required by GAAP. In the opinion of management, all adjustments (consisting of normal accruals) considered for a fair presentation have been included.
Naturalshrimp Incorporated [Member]
Consolidation	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.		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	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.		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/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 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 three months ended December 31, 2022, the Company had 5,000,000 shares of Series A Convertible Preferred Stock which would be converted at the holder’s option into approximately 751,385,000 underlying common shares, 170 shares of Series E Redeemable Convertible Preferred shares whose approximately 2,775,000 underlying shares are convertible at the investors’ option at conversion price of 90 % of the average of the two lowest market prices over the last 10 days, 750,000 shares of Series F Preferred Stock which would be converted at the holders’ option into approximately 180,333,000 underlying common shares, whose shares were included in the calculation of diluted EPS. For the three months ended December 31, 2022, the Company had 1,500 shares of Series E Redeemable Convertible Preferred shares whose approximately 5,143,000 underlying shares are convertible at the investors’ option at a fixed conversion price of $ 0.35 , and 18,573,116 warrants outstanding which were not included in the calculation of diluted EPS as their effect would be anti-dilutive as their conversion and exercise prices were greater than the market price of the Company’s common shares. For the nine months ended December 31, 2022, the Company had 5,000,000 shares of Series A Convertible Preferred Stock which would be converted at the holder’s option into approximately 768,561,000 underlying common shares, 1,500 shares of Series E Redeemable Convertible Preferred shares whose approximately 5,143,000 underlying shares are convertible at the investors’ option at a fixed conversion price of $ 0.35 , and 170 shares of Series E Redeemable Convertible Preferred shares whose approximately 2,775,000 underlying shares are convertible at the investors’ option at conversion price of 90 % of the average of the two lowest market prices over the last 10 days, 750,000 shares of Series F Preferred Stock which would be converted at the holders’ option into approximately 184,387,000 underlying common shares, and 18,573,116 warrants outstanding which were not included in the calculation of diluted EPS as their effect would be anti-dilutive. For the three and nine months ended December 31, 2021, the Company had Redeemable Convertible Preferred stock with approximately 9,842,000 underlying common shares, $ 18,768,000 in a convertible debenture whose approximately 67,816,000 underlying shares are convertible at the holders’ option at conversion price of 90 % of the average of the two lowest market prices over the last 10 days and 18,506,429 warrants outstanding which were not included in the calculation of diluted EPS as their effect would be anti-dilutive.		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	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 December 31, 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 nine months ended December 31, 2022 and the year ended March 31, 2022: SCHEDULE OF DERIVATIVE AND WARRANT AND PROMISSORY NOTE AT FAIR VALUE Derivatives December 31, March 31, (unaudited) Derivative liability balance at beginning of period $ 13,101,000 $ - Included in gain on extinguishment of note (12,290,000 ) - Additions to derivatives - 12,985,000 Change in fair value (811,000 ) 116,000 Balance at end of period $ - $ 13,101,000 The derivative liability does not exist as of December 31, 2022, as the convertible note removed the conversion feature upon its restructuring and there is no longer an embedded derivative to be bifurcated (Note 6). 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 SCHEDULE OF DERIVATIVE AND WARRANT AND PROMISSORY NOTE AT FAIR VALUE Warrant liability December 31, 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 (3,031,000 ) (1,987,000 ) Balance at end of period $ 892,000 $ 3,923,000 At December 31, 2022, the fair value of the warrant liability was estimated using the following inputs: the price of the Company’s common stock of $ 0.079 4.11 4.22 125.3 145.6 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 SCHEDULE OF DERIVATIVE AND WARRANT AND PROMISSORY NOTE AT FAIR VALUE Promissory Note December 31, March 31, (unaudited) Promissory Notes fair value at beginning of period $ - $ - Fair value of Promissory Note upon Restructuring Agreement 20,847,867 - Change in fair value (1,594,515 ) - Promissory Note fair value at end of period $ 22,442,382 $ - On November 4, 2022, when the Company entered into a Restructuring Agreement for an Amended and Restated Secured Promissory Note for two of their outstanding debentures (Note 6 and Note 7), which were accounted for as debt extinguishment, the Company elected to recognize the new debt under ASC 825 fair value option.		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	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”		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	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 December 31, 2022 and March 31, 2022.		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	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 March 31, 2022, the Company’s cash balance exceeded FDIC coverage.		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	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.		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			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	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		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	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 nine months ended December 31, 2022, the amortization of the patents was $ 97,500 292,500 270,000 810,000 Amortization expense for the patents was $ 97,500 244,000 633,500,000 341,500 1,350,000 540,000 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 December 31, 2022, the Company believes the carrying value of the intangible assets are still recoverable, and there is no impairment to be recognized.		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	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.		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	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.		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	Recently Issued Accounting Standards 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 Earnings Per Share As of December 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.		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	Management’s Evaluation of Subsequent Events The Company evaluates events that have occurred after the balance sheet date of December 31, 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.		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.
Basis of Presentation	Basis of Presentation The accompanying unaudited financial information as of and for the three and nine months ended December 31, 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 nine months ended December 31, 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.
Revenue Recognition	Revenue Recognition The Company recognizes revenue in accordance with Accounting Standards Codification (ASC) 606, Revenue from Contracts with Customers, and as such, the Company records revenue when its customers obtain control of the promised goods or services in an amount that reflects the consideration that the Company expects to receive in exchange for those goods or services. The Company will sell primarily to food service distributors, as well as to wholesalers, retail establishments and seafood distributors. To determine revenue recognition for the arrangements that the Company determines are within the scope of Topic 606, the Company performs the following five steps: (1) identify the contract(s) with a customer by receipt of purchase orders and confirmations sent by the Company, which includes a required line of credit approval process, (2) identify the performance obligations in the contract, which includes shipment of goods to the customer FOB shipping point or destination, (3) determine the transaction price, which initiates with the purchase order received from the customer and confirmation sent by the Company and will include discounts and allowances by customer if any, (4) allocate the transaction price to the performance obligations in the contract which is the shipment of the goods to the customer and transaction price determined in step 3 above and (5) recognize revenue when (or as) the Company satisfies a performance obligation which is when the Company transfers control of the goods to the customers by shipment or delivery of the products.

Significant Accounting Polici_3

Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Basic and diluted net loss per share	Basic and diluted net loss per share For the Redeemable Non-redeemable Basic and diluted net income per share: Numerators: Allocation of net income $ 106,441 $ 38,748 Denominators: Weighted-average shares outstanding 7,972,527 2,902,212 Basic and diluted net income per share $ 0.01 $ 0.01 For the period from March 8, 2021 (inception) through December 31, 2021 Redeemable Non-redeemable Basic and diluted net income per share: Numerators: Allocation of net loss $ - $ (11,769 ) Denominators: Weighted-average shares outstanding - 2,500,000 Basic and diluted net loss per share $ - $ (0.00 )

Initial Public Offering (Tables

Initial Public Offering (Tables)	12 Months Ended
	Dec. 31, 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 (6,236,777 ) Plus: Accretion of carrying value to redemption value 16,858,238 Common stock subject to possible redemption $ 116,651,461

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	12 Months Ended
	Dec. 31, 2022
Fair Value Disclosures [Abstract]
Fair value measurements, recurring and nonrecurring	Fair value measurements, recurring and nonrecurring Level 1 Level 2 Level 3 Total Assets Marketable securities held in Trust Account $ 116,651,461 $ - $ - $ 116,651,461

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Schedule of deferred tax assets	Schedule of deferred tax assets December 31, 2022 Deferred tax asset Net operating loss carryforward $ - Startup/Organization Expenses 65,574 Total deferred tax asset 65,574 Valuation allowance (65,574 ) Deferred tax asset, net of allowance $ -
Schedule of income tax provision	Schedule of income tax provision For the Federal Current $ 309,931 Deferred (65,574 ) State Current $ - Deferred - Change in valuation allowance 65,574 Income tax provision $ 309,931
Schedule of effective income tax rate	Schedule of effective income tax rate For the Income at U.S. statutory rate 21.00 % State taxes, net of federal benefit 0.00 % Transaction costs 32.69 % Change in valuation allowance 14.41 % Effective income tax rate 68.10 %

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) - Naturalshrimp Incorporated [Member]	9 Months Ended	12 Months Ended
	Dec. 31, 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
Promissory Note [Member]
SCHEDULE OF DERIVATIVE AND WARRANT AND PROMISSORY NOTE AT FAIR VALUE	SCHEDULE OF DERIVATIVE AND WARRANT AND PROMISSORY NOTE AT FAIR VALUE Promissory Note December 31, March 31, (unaudited) Promissory Notes fair value at beginning of period $ - $ - Fair value of Promissory Note upon Restructuring Agreement 20,847,867 - Change in fair value (1,594,515 ) - Promissory Note fair value at end of period $ 22,442,382 $ -
Warrants
SCHEDULE OF DERIVATIVE AND WARRANT AND PROMISSORY NOTE AT FAIR VALUE	SCHEDULE OF DERIVATIVE AND WARRANT AND PROMISSORY NOTE AT FAIR VALUE Warrant liability December 31, 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 (3,031,000 ) (1,987,000 ) Balance at end of period $ 892,000 $ 3,923,000
Derivative [Member]
SCHEDULE OF DERIVATIVE AND WARRANT AND PROMISSORY NOTE AT FAIR VALUE	The following is a summary of activity of Level 3 derivatives during the nine months ended December 31, 2022 and the year ended March 31, 2022: SCHEDULE OF DERIVATIVE AND WARRANT AND PROMISSORY NOTE AT FAIR VALUE Derivatives December 31, March 31, (unaudited) Derivative liability balance at beginning of period $ 13,101,000 $ - Included in gain on extinguishment of note (12,290,000 ) - Additions to derivatives - 12,985,000 Change in fair value (811,000 ) 116,000 Balance at end of period $ - $ 13,101,000

ASSET ACQUISITION (Tables)

ASSET ACQUISITION (Tables)	12 Months Ended
	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)	9 Months Ended	12 Months Ended
	Dec. 31, 2022	Mar. 31, 2022
Naturalshrimp Incorporated [Member]
SCHEDULE OF FIXED ASSETS	A summary of the fixed assets as of December 31, 2022 and March 31, 2022 is as follows: SCHEDULE OF FIXED ASSETS (unaudited) December 31, 2022 March 31, 2022 (unaudited) Land $ 324,293 $ 324,293 Buildings 5,439,365 5,611,723 Machinery and equipment 12,210,036 10,524,343 Autos and trucks 307,227 247,356 Fixed assets,gross 18,280,921 16,707,715 Accumulated depreciation (2,930,478 ) (1,909,612 ) Fixed assets, net $ 15,350,443 $ 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
	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)	12 Months Ended
	Dec. 31, 2022	Mar. 31, 2022
Schedule of income tax expense	Schedule of income tax provision For the Federal Current $ 309,931 Deferred (65,574 ) State Current $ - Deferred - Change in valuation allowance 65,574 Income tax provision $ 309,931
Schedule of deferred tax assets	Schedule of deferred tax assets December 31, 2022 Deferred tax asset Net operating loss carryforward $ - Startup/Organization Expenses 65,574 Total deferred tax asset 65,574 Valuation allowance (65,574 ) Deferred tax asset, net of allowance $ -
Naturalshrimp Incorporated [Member]
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		10 Months Ended	12 Months Ended
	Apr. 27, 2022	Apr. 22, 2022	Dec. 31, 2021	Dec. 31, 2022	Jan. 20, 2023
Subsidiary, Sale of Stock [Line Items]
Sale of units per share				$ 10
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
Percentage of asset held in trust account				80%
Business combination, percentage of voting securities				50%
Net tangible assets				$ 5,000,001
Deposits				$ 1,000,000
Share Price				$ 0.10
Aggregate amount				$ 2,000,000
Issued shares description				the Company will issue 17.5 million shares of common stock to the former security holders of the Target. In addition, the stockholders of the Target are entitled to receive an additional 5.0 million common shares (current valuation of $50.0 million) based
Debt Instrument, Face Amount					$ 575,000
Cash				$ 235,864
Working capital deficit				$ 301,331
Subsequent Event [Member]
Subsidiary, Sale of Stock [Line Items]
Deposits					$ 1,150,000
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
Private Placement [Member]
Subsidiary, Sale of Stock [Line Items]
Sale of units in initial public offering		313,500
Sale of units per share		$ 10
Sale of units in initial public offering aggragate amount		$ 3,135,000
Private Placement [Member] | Underwriters [Member]
Subsidiary, Sale of Stock [Line Items]
Sale of units in initial public offering	30,000
Sale of units per share	$ 10
Sale of units in initial public offering aggragate amount	$ 300,000
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
Sale of units per share	$ 10
Sale of units in initial public offering aggragate amount	$ 15,000,000

Significant Accounting Polici_4

Significant Accounting Policies (Details) - USD ($)	10 Months Ended		12 Months Ended
	Dec. 31, 2021	Dec. 31, 2021	Dec. 31, 2022
Net loss attributable to NaturalShrimp Inc.		$ (11,769)	$ 145,189
Redeemable Shares [Member]
Net loss attributable to NaturalShrimp Inc.			$ 106,441
Weighted-average shares outstanding			7,972,527
Basic and diluted net income per share			$ 0.01
Non Redeemable Shares [Member]
Net loss attributable to NaturalShrimp Inc.	$ (11,769)		$ 38,748
Weighted-average shares outstanding	2,500,000		2,902,212
Basic and diluted net income per share	$ 0		$ 0.01

Significant Accounting Polici_5

Significant Accounting Policies (Details Narrative) - USD ($)	1 Months Ended	12 Months Ended
	Apr. 27, 2022	Dec. 31, 2022	Apr. 22, 2022	Dec. 31, 2021
Accounting Policies [Abstract]
Cash		$ 235,864		$ 196,000
Cash equivalents		0		0
Deferred offering costs	$ 6,764,402		$ 6,764,402	99,600
Stock based compensation expense		$ 0
Number of shares granted		16,666
Fair value of shares granted		$ 123,900
Fair value of shares granted per share		$ 7.38
Unrecognized tax benefits		$ 0		0
Accrued interest and penalties		0		$ 0
Federal Depository Insurance coverage		$ 250,000
Antidilutive shares		11,843,500
Proceeds from IPO and Private Placement	$ 115,000,000

Initial Public Offering (Detail

Initial Public Offering (Details)	12 Months Ended
	Dec. 31, 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	(6,236,777)
Accretion of carrying value to redemption value	16,858,238
Common stock subject to possible redemption	$ 116,651,461

Initial Public Offering (Deta_2

Initial Public Offering (Details Narrative) - USD ($)	1 Months Ended
	Apr. 27, 2022	Apr. 22, 2022	Dec. 31, 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
Sale of units per share	$ 10
Sale of units in initial public offering aggragate amount	$ 15,000,000

Private Placement (Details Narr

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

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)			1 Months Ended			9 Months Ended	10 Months Ended	12 Months Ended
		Mar. 07, 2022	Apr. 22, 2022	Apr. 19, 2022	Dec. 28, 2021	Sep. 30, 2022	Dec. 31, 2021	Dec. 31, 2022	Jan. 26, 2023	Jan. 20, 2023
Related Party Transaction [Line Items]
Aggregate value of shares	[1]						$ 25,000
Common stock, shares issued							2,874,999	3,218,499
Common stock, shares outstanding							2,874,999	3,218,499
Principal amount										$ 575,000
Repayment of promissory note related party								$ 250,000
Working capital loans							0
Administrative Fees Expense				$ 10,000			0	80,000
Accrued expenses							0	80,000
Due to related party							1,189	0
Initial public offering filings fee							$ 0	$ 18,050
Periodic compliance filings fee						$ 1,000
Subsequent Event [Member]
Related Party Transaction [Line Items]
Accrued administrative support expenses									$ 80,000
Insider Shares [Member]
Related Party Transaction [Line Items]
Common stock, shares issued								3,218,499
Common stock, shares outstanding								3,218,499
IPO [Member]
Related Party Transaction [Line Items]
Repayment of promissory note related party			$ 250,000
Stockholders [Member]
Related Party Transaction [Line Items]
Shares subject to forfeiture			375,000
Sponsor [Member]
Related Party Transaction [Line Items]
Surrendered shares		1,150,000
Principal amount					$ 500,000
Stockholders [Member]
Related Party Transaction [Line Items]
Shares issued					2,875,000
Aggregate value of shares					$ 25,000
Share Price					$ 0.0087
[1]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 7).

Commitments and Contingencies (

Commitments and Contingencies (Details Narrative) - USD ($)	1 Months Ended		10 Months Ended	12 Months Ended
	Apr. 27, 2022	Apr. 22, 2022	Dec. 31, 2021	Dec. 31, 2022
Subsidiary, Sale of Stock [Line Items]
Proceeds from Initial Public Offering				$ 115,000,000
Gross proceeds from Initial Public Offering				$ 115,000,000
Over-Allotment Option [Member]
Subsidiary, Sale of Stock [Line Items]
Sale of units in initial public offering	1,500,000	1,500,000
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

Stockholders_ Equity (Details N

Stockholders’ Equity (Details Narrative) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Subsidiary, Sale of Stock [Line Items]
Common stock, shares authorized	50,000,000	50,000,000
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares issued	3,218,499	2,874,999
Common stock, shares outstanding	3,218,499	2,874,999
Share Price	$ 0.10
Warrants
Subsidiary, Sale of Stock [Line Items]
Share Price	$ 11.50
Class of warrants or rights period within the registration shall be effective from the consummation of business combination	90 days
Volume weighted average price per share	$ 9.20
Percentage of funds raised to be used for consummating business combination	60%
Class of warrants or rights redemption price per share	$ 16.50
Warrant price	$ 0.01
Number of consecutive trading days for determining the volume weighted average price of share	10 days
Insider Shares [Member]
Subsidiary, Sale of Stock [Line Items]
Common stock, shares issued	3,218,499
Common stock, shares outstanding	3,218,499

Fair Value Measurements (Detail

Fair Value Measurements (Details) - Cash [Member]	Dec. 31, 2022 USD ($)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets	$ 116,651,461
Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets	116,651,461
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

Income Taxes (Details)

Income Taxes (Details)	Dec. 31, 2022 USD ($)
Income Tax Disclosure [Abstract]
Net operating loss carryforward
Startup/Organization Expenses	65,574
Total deferred tax asset	65,574
Valuation allowance	(65,574)
Deferred tax asset, net of allowance

Income Taxes (Details 1)

Income Taxes (Details 1) - USD ($)	10 Months Ended	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2022
Federal
Current		$ 309,931
Deferred		(65,574)
State
Current
Deferred
Change in valuation allowance		65,574
Income tax provision	$ 0	$ 309,931

Income Taxes (Details 2)

Income Taxes (Details 2)	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Income at U.S. statutory rate	21%
State taxes, net of federal benefit	0%
Transaction costs	32.69%
Change in valuation allowance	14.41%
Effective income tax rate	68.10%

Income Taxes (Details Narrative

Income Taxes (Details Narrative) - USD ($)	10 Months Ended	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Change in valuation allowance		$ 65,574
Income tax expenses	$ 0	$ 309,931

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)	Feb. 05, 2023	Jan. 20, 2023	Dec. 31, 2022
Subsequent Event [Line Items]
Principal amount		$ 575,000
Deposits			$ 1,000,000
Subsequent Event [Member]
Subsequent Event [Line Items]
Deposits		$ 1,150,000
Subsequent Event [Member] | Sponsor [Member]
Subsequent Event [Line Items]
Principal amount	$ 250,000

NATURE OF THE ORGANIZATION AN_2

NATURE OF THE ORGANIZATION AND BUSINESS (Details Narrative) - USD ($)			1 Months Ended		2 Months Ended	3 Months Ended		9 Months Ended		10 Months Ended	12 Months Ended
	Nov. 04, 2022	Aug. 17, 2022	Aug. 31, 2022	Apr. 25, 2022	Feb. 14, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2021	Dec. 31, 2022	Mar. 31, 2022	Mar. 31, 2021	Dec. 15, 2021	Nov. 22, 2021	May 19, 2021	May 18, 2021	Apr. 15, 2021
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Net loss available for common stockholders										$ (11,769)	$ 145,189
Accumulated deficit						$ 4,822,763	$ 11,769	$ 4,822,763	$ 11,769	11,769	4,822,763
Working capital deficit						301,331		301,331			301,331
Net loss from operation										$ 11,769	1,196,341
Working capital deficit						(301,331)		(301,331)			(301,331)
Naturalshrimp Incorporated [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Net loss available for common stockholders						(14,889,213)	33,366,545	13,001,961	45,389,246			$ 96,352,755	$ 5,920,870
Accumulated deficit						163,037,985		163,037,985			163,037,985	150,036,023	53,683,268
Working capital deficit						(8,191,000)		(8,191,000)			(8,191,000)	17,017,000
Proceeds from sale of stock								1,380,000				17,277,000
Proceeds from convertible debenture												13,905,000
Escrow account												1,500,000
Net loss from operation						3,056,535	$ 2,515,554	8,609,365	7,537,616			54,441,210	3,301,254
Working capital deficit						8,191,000		8,191,000			$ 8,191,000	(17,017,000)
Proceeds from convertible debentures								1,500,000
Proceeds from convertible stock			$ 1,465,000						$ 8,905,000			8,905,000	$ 600,000
Warrant to purchase shares															3,739,000			10,000,000
Sale of stock consideration received on transaction						$ 1,380,000
Sale of stock consideration						17,175,675
Naturalshrimp Incorporated [Member] | Subsequent Event [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Proceeds from convertible stock				$ 1,500,000
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
Naturalshrimp Incorporated [Member] | F And T Water Solutions L L C [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Ownership percentage												100%					49%
Naturalshrimp Incorporated [Member] | Securities Purchase Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Ownership percentage																	51%
Naturalshrimp Incorporated [Member] | Natural Aquatic Systems Inc [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Ownership percentage																100%
Securities Purchase Agreement [Member] | Naturalshrimp Incorporated [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Variable interest entity, ownership percentage												51%
Issued and outstanding shares of common, percentage												49%
Escrow account		$ 3,900,000
Issuance of debt		$ 1,100,000
Warrant to purchase shares																		10,000,000
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
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]
Issuance of debt			$ 250,000
GHS Purchase Agreement [Member] | Naturalshrimp Incorporated [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Warrant to purchase shares	64,000,000
Purchase price for warrants	$ 5,000,000
Sale of stock consideration						17,175,675
GHS Purchase Agreement [Member] | Naturalshrimp Incorporated [Member] | Subsequent Event [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Sale of stock consideration received on transaction					$ 878,365
Sale of stock consideration					14,880,460

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Naturalshrimp Incorporated [Member] - USD ($)	9 Months Ended	12 Months Ended
	Dec. 31, 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	(811,000)	116,000	29,000
Derivative liability, ending		$ 13,101,000

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1) - Naturalshrimp Incorporated [Member] - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2022	Dec. 31, 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	$ (1,155,000)	$ 137,000	(3,031,000)	$ 137,000	(1,987,000)
Warrant liability, beginning	$ 892,000		$ 892,000		$ 3,923,000

SUMMARY OF SIGNIFICANT ACCOUN_6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 2) - Naturalshrimp Incorporated [Member]	9 Months Ended	12 Months Ended
	Dec. 31, 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		9 Months Ended		12 Months Ended
	Dec. 31, 2022 USD ($) $ / shares shares	Dec. 31, 2021 USD ($) shares	Dec. 31, 2022 USD ($) $ / shares shares	Dec. 31, 2021 USD ($) shares	Dec. 31, 2022 USD ($) $ / shares shares	Mar. 31, 2022 USD ($) $ / shares shares	Mar. 31, 2021 shares
Property, Plant and Equipment [Line Items]
Antidilutive securities					11,843,500
Cash, FDIC insured amount | $	$ 250,000		$ 250,000		$ 250,000
Naturalshrimp Incorporated [Member]
Property, Plant and Equipment [Line Items]
Debt conversion converted, shares				4,762,376		4,762,376
Warrants outstanding	18,573,116	18,506,429	18,573,116	18,506,429	18,573,116	18,506,429
Cash, FDIC insured amount | $	$ 250,000		$ 250,000		$ 250,000	$ 250,000
Amortization of intangible assets | $						341,500
Naturalshrimp Incorporated [Member] | Patents [Member]
Property, Plant and Equipment [Line Items]
Amortization of intangible assets | $	97,500	$ 97,500	292,500	$ 244,000
Finite lived intangible assets accumulated amortization | $	633,500,000		633,500,000		633,500,000	341,500
Naturalshrimp Incorporated [Member] | License Right [Member]
Property, Plant and Equipment [Line Items]
Amortization of intangible assets | $	270,000		810,000
Finite lived intangible assets accumulated amortization | $	$ 1,350,000		$ 1,350,000		$ 1,350,000	$ 540,000
Naturalshrimp Incorporated [Member] | Measurement Input, Share Price [Member]
Property, Plant and Equipment [Line Items]
Derivative liability, measurement input | $ / shares						0.00225
Warrants, measurement input | $ / shares	0.079		0.079		0.079	0.225
Naturalshrimp Incorporated [Member] | Measurement Input, Risk Free Interest Rate [Member]
Property, Plant and Equipment [Line Items]
Derivative liability, measurement input	0.0228		0.0228		0.0228	0.0228
Warrants, measurement input						2.42
Naturalshrimp Incorporated [Member] | Measurement Input, Risk Free Interest Rate [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Warrants, measurement input	4.11		4.11		4.11
Naturalshrimp Incorporated [Member] | Measurement Input, Risk Free Interest Rate [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Warrants, measurement input	4.22		4.22		4.22
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, Price Volatility [Member]
Property, Plant and Equipment [Line Items]
Derivative liability, measurement input						1.0947
Naturalshrimp Incorporated [Member] | Measurement Input, Price Volatility [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Warrants, measurement input	125.3		125.3		125.3	185.9
Naturalshrimp Incorporated [Member] | Measurement Input, Price Volatility [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Warrants, measurement input	145.6		145.6		145.6	205.9
Naturalshrimp Incorporated [Member] | Measurement Input, Price Volatility [Member] | Warrant [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Derivative liability, measurement input						1.859
Naturalshrimp Incorporated [Member] | Measurement Input, Price Volatility [Member] | Warrant [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Derivative liability, measurement input						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
Naturalshrimp Incorporated [Member] | Measurement Input, Conversion Price [Member]
Property, Plant and Equipment [Line Items]
Derivative liability, measurement input	0.0019		0.0019		0.0019
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	5,000,000
Debt conversion converted, shares	751,385,000		768,561,000			674,832,000	560,745,000
Series E Convertible Preferred Stock [Member] | Naturalshrimp Incorporated [Member]
Property, Plant and Equipment [Line Items]
Antidilutive securities						2,840
Debt conversion converted, shares						9,737,000
Fixed coversion price | $ / shares						$ 0.35
Series F Preferred Stock [Member] | Naturalshrimp Incorporated [Member]
Property, Plant and Equipment [Line Items]
Antidilutive securities	750,000		750,000			750,000
Debt conversion converted, shares	180,333,000		184,387,000
Warrants outstanding	18,573,116		18,573,116		18,573,116
Series F Preferred Stock [Member] | Naturalshrimp Incorporated [Member] | Holder [Member]
Property, Plant and Equipment [Line Items]
Debt conversion converted, shares						98,779,000
Debt conversion price, percentage						90%
Series F Preferred Stock [Member] | Naturalshrimp Incorporated [Member] | Options [Member]
Property, Plant and Equipment [Line Items]
Debt conversion converted, shares						162,080,000
Series F Preferred Stock [Member] | Naturalshrimp Incorporated [Member] | Convertible Debt Securities [Member]
Property, Plant and Equipment [Line Items]
Convertible debentures, value | $						$ 18,768,000
Series B Preferred Stock [Member] | Naturalshrimp Incorporated [Member]
Property, Plant and Equipment [Line Items]
Antidilutive securities						607
Debt conversion converted, shares						1,202,000
Series D Preferred Stock [Member] | Naturalshrimp Incorporated [Member]
Property, Plant and Equipment [Line Items]
Antidilutive securities						6,050
Debt conversion converted, shares						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						0.225
Common Stock [Member] | Naturalshrimp Incorporated [Member] | Measurement Input, Share Price [Member] | Warrant [Member]
Property, Plant and Equipment [Line Items]
Derivative liability, measurement input | $ / shares						0.225
Series E Redeemable Convertible Preferred Stock [Member] | Naturalshrimp Incorporated [Member]
Property, Plant and Equipment [Line Items]
Antidilutive securities	170		1,500
Debt conversion converted, shares	2,775,000		5,143,000
Fixed coversion price | $ / shares	$ 0.35		$ 0.35		$ 0.35
Debt conversion price, percentage	90%
Series E Redeemable Convertible Preferred Stock One [Member] | Naturalshrimp Incorporated [Member]
Property, Plant and Equipment [Line Items]
Antidilutive securities	1,500		170
Debt conversion converted, shares	5,143,000		2,775,000
Fixed coversion price | $ / shares	$ 0.35		$ 0.35		$ 0.35
Debt conversion price, percentage			90%
Redeemable Convertible Preferred Stock [Member] | Naturalshrimp Incorporated [Member]
Property, Plant and Equipment [Line Items]
Antidilutive securities		9,842,000		9,842,000
Debt conversion converted, shares		67,816,000		67,816,000
Convertible debentures, value | $		$ 18,768,000		$ 18,768,000
Debt conversion price, percentage		90%		90%

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	9 Months Ended	12 Months Ended
	Dec. 15, 2020	Dec. 17, 2020	Dec. 31, 2022	Mar. 31, 2022
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
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 ($)	Dec. 31, 2022	Jul. 03, 2022	Mar. 31, 2022	Mar. 31, 2021
Land	$ 324,293		$ 324,293	$ 324,293
Buildings	5,439,365		5,611,723	4,702,063
Machinery and equipment	12,210,036		10,524,343	7,580,873
Autos and trucks	307,227		247,356	213,849
Fixed assets, gross	18,280,921		16,707,715	12,815,178
Accumulated depreciation	(2,930,478)	$ (325,000)	(1,909,612)	(584,521)
Fixed assets, net	$ 15,350,443	$ 1,764,000	$ 14,798,103	$ 12,236,557

FIXED ASSETS (Details Narrative

FIXED ASSETS (Details Narrative) - Naturalshrimp Incorporated [Member]		3 Months Ended		9 Months Ended		12 Months Ended
	Jul. 03, 2022 USD ($) ft²	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Mar. 31, 2022 USD ($)	Mar. 31, 2021 USD ($)
Depreciation expense						$ 1,307,000	$ 346,000
Depreciation expense		$ 416,377	$ 218,134	$ 1,349,838	$ 830,409	1,307,038	346,437
Area of land | ft²	8,000
Insurance	$ 700,000
Fixed assets	1,764,000	15,350,443		15,350,443		14,798,103	12,236,557
Accumulated depreciation	$ 325,000	$ 2,930,478		$ 2,930,478		$ 1,909,612	$ 584,521

PATENT ACQUISITION (Details Nar

PATENT ACQUISITION (Details Narrative) - USD ($)	1 Months Ended		12 Months Ended
	May 19, 2021	Mar. 31, 2018	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2022	May 18, 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%			49%
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		9 Months Ended		12 Months Ended
	Aug. 25, 2021	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2022	Dec. 31, 2021	Mar. 31, 2022	Mar. 31, 2021
Share price		$ 0.10		$ 0.10
Naturalshrimp Incorporated [Member]
Agreements term						10 years
Consideration for the equipment rights in cash		$ 1,380,000
Amortization expense		$ 367,500	$ 367,500	$ 1,102,500	$ 514,000	$ 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	9 Months Ended	12 Months Ended
	Apr. 30, 2020	Dec. 31, 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		33.17%	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		17.27%	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	Jan. 20, 2023	Dec. 31, 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				$ 575,000
Current liabilities					$ 1,128,642		$ 282,369
Naturalshrimp Incorporated [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Interest rate percentage										2%
Debt instrument, face amount					35,000
Current liabilities					$ 9,059,549	$ 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					9 Months Ended		10 Months Ended	12 Months Ended
		Dec. 15, 2022	Nov. 04, 2022	Aug. 17, 2022	Dec. 15, 2021	Dec. 15, 2021	Sep. 14, 2020	May 05, 2020	Mar. 01, 2019	Jan. 10, 2019	Sep. 14, 2018	Apr. 30, 2021	Apr. 16, 2021	Apr. 15, 2021	Feb. 26, 2021	Dec. 21, 2020	Apr. 17, 2019	Jan. 25, 2019	Aug. 24, 2018	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Dec. 31, 2021	Jun. 30, 2021	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2021	Dec. 31, 2022	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2019	Jan. 20, 2023	Mar. 10, 2022	May 20, 2021	May 05, 2021	Jan. 01, 2016
Debt Instrument, Face Amount																																$ 575,000
Fair value private placement																												$ 3,435,000
Common stock issued to initial stockholders	[1]																										$ 25,000
Common stock shares authorized																				50,000,000			50,000,000		50,000,000	50,000,000	50,000,000	50,000,000
Debt instrument transaction expense																												$ 6,764,402
Common Stock [Member]
Common stock issued to initial stockholders	[1]																										$ 287
Naturalshrimp Incorporated [Member]
Debt Instrument, Face Amount																				$ 35,000					$ 35,000			35,000
Debt instrument interest rate percentage																																				2%
Debt instrument unamortized discount																				$ 9,680,000					$ 9,680,000			$ 9,680,000	$ 13,940,000
Common stock shares authorized																				900,000,000					900,000,000			900,000,000	900,000,000	900,000,000
Beneficial conversion feature																									$ 99,000
Converted shares																										4,762,376			4,762,376
Description for uplisted term and trigger Events																									In conjunction with the Merger Agreement, entered into on October 24, 2022, with Yotta Acquisition Corporation (Note 10), on November 4, 2022, the Company entered into a Restructuring Agreement for an Amended and Restated Secured Promissory Note (the “August Note”), through which the August Note was amended and restated in its entirety. The Restructuring Agreement included key modifications, in which i) the Uplist terms were removed, ii) in the event that the Closing of the Merger does not occur on or before December 31, 2022, the then-current Outstanding Balance will be increased by 2% and shall increase by 2% every 30 days thereafter until the Closing or termination of the Merger Agreement, and iii) the outstanding balance of the Convertible Note may be increased by 5% to 15% upon the occurrence of an event of default or failure to obtain the Lender’s consent or notify the Lender for certain major equity related transactions (“Trigger Events”). The Merger has not yet closed, and therefore the 2% of the outstanding balance was increased as of December 31, 202
Change in fair value																				$ 17,738,000					$ 811,000				$ (116,000)	$ (29,000)
Debt discount and accrued interest																													2,616,364	47,273
Gain (loss) on extinguishment of debt																				2,383,088					2,383,088				815,943
Naturalshrimp Incorporated [Member] | Restructured Senior Note [Member]
Fair value derivative																				20,223,000					20,223,000			$ 20,223,000
Change in fair value																									1,309,000
Debt discount and accrued interest																									18,914,000
Gain (loss) on extinguishment of debt																									2,540,000
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
Debt instrument transaction expense				10,000
Repayments of Debt				$ 3,000,000
Amended And Restated Secured Promissory Note [Member] | Naturalshrimp Incorporated [Member]
Debt Instrument, Face Amount																				1,309,000					$ 1,309,000			1,309,000
Description for uplisted term and trigger Events			Additionally, if the Closing Date is after December 31, 2022, the outstanding balance of all indebtedness owed by the Company to December 2021 Investor will be increased automatically by 2% and will automatically increase by 2% every 30 days thereafter until the Closing, or substantially similar terms as approved by the Board of Directors of the Company. Additional key modifications include i) the Uplist terms were removed, ii) Maturity date was modified from December 15, 2023 to 12 months from the Closing or termination of the Merger Agreement, provided not to be later than June 30, 2024, and iii) the outstanding balance of the Convertible Note may be increased by 5% to 15% upon the occurrence of an event of default or failure to obtain the Lender’s consent or notify the Lender for certain major equity related transactions (“Trigger Events”). As of December 31, 2022, the Merger has not yet closed, and therefore the 2% of the outstanding balance was increased as of December 31, 2022
Repayments of Debt			$ 10,000,000
December Fifteen Two Thousand Twenty One Debenture [Member] | Naturalshrimp Incorporated [Member]
Extension fees					$ 249,079	$ 249,079
Common stock shares authorized					65,000,000	65,000,000																											65,000,000
Common stock shares subscribed but unissued					100,000,000	100,000,000																											100,000,000
Beneficial conversion feature					$ 12,985,000
Description for uplisted term and trigger Events		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%.
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
Fair value derivative																				$ 30,028,000					$ 30,028,000			$ 30,028,000
Change in fair value																									$ 16,927,000
December Fifteen Two Thousand Twenty One Debenture [Member] | Naturalshrimp Incorporated [Member] | Common Stock [Member]
Common stock issued to initial stockholders					15,000,000	$ 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	$ 16,320,000
Debt instrument interest rate percentage					12%	12%
Debt instrument unamortized discount					$ 1,300,000	$ 1,300,000
Debt instrument transaction expense					20,000	20,000
Debt issuance costs					2,035,000	2,035,000
Payments of loan costs					$ 1,095,000	$ 1,095,000
Number of warrant issued					3,000,000	3,000,000
Fair value private placement					$ 940	$ 940
Share price					$ 0.32	$ 0.32																							$ 0.305
Risk free interest rate					1.19%	1.19%																							0.69%
Expected volatility					209.90%	209.90%																							125.90%
Expected dividend rate					0%	0%
Outstanding investor redeem					$ 1,000,000	$ 1,000,000
Investment redemption fee per share					$ 0.0001	$ 0.0001
Debt instrument outstanding face amount		$ 2,448,000			$ 2,448,000	$ 2,448,000
Exercise price																													$ 0.3075
Debt instrument transaction expense						$ 20,000
Debt iInstrument, redemption, description		The “Redemption Repayment Price” equals 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 that the December 2021 Investor delivers notice electing to redeem a portion of the December 2021 Note. The redemption amount shall include a premium of 15% of the portion of the outstanding balance being paid (the “Exit Fee”). As the Exit Fee is to be included in every settlement of the December 2021 Note, an additional 15% of the principal balance, which totals $2,448,000, was recognized along with the principal balance, and offset by a contra account in a manner similar to a debt discount. In addition to the December 2021 Investor’s right of redemption, the Company has the option to prepay the December 2021 Notes at any time prior to the Maturity Date by paying a premium of 15% plus the principal, interest, and fees owed as of the prepayment date.
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]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 7).

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)			1 Months Ended	3 Months Ended		9 Months Ended		12 Months Ended
	Dec. 15, 2020	Jul. 15, 2020	Dec. 23, 2021	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2022	Dec. 31, 2021	Mar. 31, 2022	Mar. 31, 2021	Jan. 20, 2023	Jan. 01, 2016
Short-Term Debt [Line Items]
Debt Instrument, Face Amount										$ 575,000
Naturalshrimp Incorporated [Member]
Short-Term Debt [Line Items]
Debt Instrument, Face Amount				$ 35,000		$ 35,000
Debt instrument interest rate											2%
Gain on Vero Blue debt settlement				2,383,088		2,383,088		$ 815,943
Note payable				$ 96,000		$ 96,000		96,000	96,000
Promissory Note A [Member] | VBF [Member] | Naturalshrimp Incorporated [Member]
Short-Term Debt [Line Items]
Debt Instrument, Face 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]
Debt Instrument, Face 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]
Debt Instrument, Face 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	May 18, 2021
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%		49%
F&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)

STOCKHOLDERS (Details Narrative

STOCKHOLDERS (Details Narrative)												1 Months Ended												3 Months Ended			9 Months Ended		10 Months Ended	12 Months Ended
		Nov. 04, 2022 USD ($) shares	Oct. 02, 2022 USD ($) shares	Oct. 02, 2022 shares	Mar. 01, 2022 USD ($) $ / shares shares	May 05, 2021 USD ($) $ / shares shares	Apr. 15, 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	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 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 ($) shares	Dec. 31, 2022 USD ($) shares	Dec. 31, 2021 USD ($) $ / shares shares	Jun. 30, 2021 USD ($)	Dec. 31, 2022 USD ($) shares	Dec. 31, 2021 USD ($) $ / shares shares	Dec. 31, 2021 USD ($) $ / shares shares	Dec. 31, 2022 USD ($) shares	Aug. 02, 2022 shares	Mar. 31, 2022 USD ($) $ / shares shares	Mar. 31, 2021 USD ($) $ / shares shares	Mar. 31, 2020 USD ($) shares	Feb. 14, 2023 $ / shares	Oct. 24, 2022 $ / shares	Dec. 15, 2021 shares
Class of Stock [Line Items]
Redeemable convertible preferred stock, shares authorized																								11,500,000	0		11,500,000	0	0	11,500,000
Common stock aggregate price | $																													$ 25,000
Common stock issued to initial stockholders | $	[1]																												$ 25,000
Share based compensation | $																														0
Naturalshrimp Incorporated [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized												200,000,000																				200,000,000
Preferred stock, par value | $ / shares												$ 0.0001																				$ 0.0001
Preferred stock Value | $												$ 500												$ 500			$ 500			$ 500		$ 500
Benficial conversion feature | $																											$ 99,000
Shares issued as consideration for Rights Agreement																												4,762,376				4,762,376
Warrant to purchase shares							10,000,000							3,739,000				10,000,000
Warrant exercise price | $ / shares							$ 0.75							$ 0.75				$ 0.75
Fair value of warrants adjustment | $																								$ (1,155,000)	$ 137,000		$ (3,031,000)	$ 137,000				$ (1,987,000)
Proceeds from purchasers | $																												17,277,123				17,277,123
Proceeds from warrants | $																												$ 11,000				$ 11,000
Naturalshrimp Incorporated [Member] | Measurement Input, Risk Free Interest Rate [Member]
Class of Stock [Line Items]
Warrant measurement input												2.42																				2.42
Naturalshrimp Incorporated [Member] | Measurement Input, Expected Dividend Rate [Member]
Class of Stock [Line Items]
Warrant measurement input																								0			0			0
Naturalshrimp Incorporated [Member] | Minimum [Member] | Measurement Input, Risk Free Interest Rate [Member]
Class of Stock [Line Items]
Warrant measurement input																								4.11			4.11			4.11
Naturalshrimp Incorporated [Member] | Minimum [Member] | Measurement Input, Price Volatility [Member]
Class of Stock [Line Items]
Warrant measurement input												185.9												125.3			125.3			125.3		185.9
Naturalshrimp Incorporated [Member] | Maximum [Member] | Measurement Input, Risk Free Interest Rate [Member]
Class of Stock [Line Items]
Warrant measurement input																								4.22			4.22			4.22
Naturalshrimp Incorporated [Member] | Maximum [Member] | Measurement Input, Price Volatility [Member]
Class of Stock [Line Items]
Warrant measurement input												205.9												145.6			145.6			145.6		205.9
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	$ 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		500,000	1,500,000			1,500,000									250,000
Share price | $ / shares							$ 0.39			$ 0.049								$ 0.39	$ 0.041			$ 0.045
Common stock issued to initial stockholders | $							$ 195,000			$ 61,250						$ 99,600		$ 195,000	$ 616,500			$ 67,500											67,500
Number of shares vested				62,500																				24,275
Shares vested value | $												$ 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]
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	$ 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	$ 0.55
Common stock issued to initial stockholders | $																		$ 5,000,000
Warrant to purchase shares							10,000,000											10,000,000
Warrant exercise price | $ / shares							$ 0.75											$ 0.75
Warrants term							5 years											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
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]
Class of Stock [Line Items]
Common stock issued to initial stockholders, shares		64,000,000																						11,306.351
Common stock issued to initial stockholders | $		$ 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] | GHS Purchase Agreement [Member] | Minimum [Member] | Subsequent Event [Member]
Class of Stock [Line Items]
Share price | $ / shares																																			$ 0.060
Naturalshrimp Incorporated [Member] | GHS Purchase Agreement [Member] | Maximum [Member] | Subsequent Event [Member]
Class of Stock [Line Items]
Share price | $ / shares																																			$ 0.065
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] | 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
Preferred stock, par value | $ / 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
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
Preferred stock, par value | $ / shares											$ 0.0001	$ 0.0001																				$ 0.0001	$ 0.0001
Preferred stock, shares outstanding												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
Benficial 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 value | $ / shares																					$ 0.0001
Preferred stock, shares outstanding												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.
Benficial 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]
Benficial 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, par value | $ / 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
Benficial 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 value | $ / shares							$ 0.0001											$ 0.0001
Benficial 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
Preferred stock, shares outstanding												2,840																				2,840	0
Redeemable convertible preferred stock, shares authorized												10,000												10,000			10,000			10,000		10,000
Redeemable convertible preferred stock, shares outstanding												2,840												1,670			1,670			1,670		2,840
Proceeds from preferred stock | $																																$ 1,348,000
Common stock issued to initial stockholders, shares																		10,000
Share price | $ / shares							1,200											$ 1,200
Preferred stock redemption discount | $																											$ 1,114,000
Preferred Stock conversion price per share | $ / shares							0.35											$ 0.35
Dividend rate per annum																		12%
Warrant to purchase shares														270,000																							3,000,000
Reedemable amount | $																								$ 198,000			$ 755,000
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
Redeemable convertible preferred stock, shares outstanding												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]
Preferred stock, par value | $ / shares																																				$ 0.0001
Redeemable convertible preferred stock, shares authorized												20,000												20,000			20,000			20,000		20,000	20,000
Redeemable convertible preferred stock, shares outstanding												2,840												1,670			1,670			1,670		2,840	0
Shares issued as consideration for Rights Agreement																																9,737,000
Naturalshrimp Incorporated [Member] | Series E Convertible Preferred Stock [Member] | Share Exchange Agreement [Member]
Class of Stock [Line Items]
Preferred stock, par value | $ / shares							$ 0.0001											$ 0.0001
Naturalshrimp Incorporated [Member] | Series F Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized													750,000
Preferred stock, par value | $ / shares													$ 0.0001
Redeemable convertible preferred stock, shares outstanding												750,000												750,000			750,000			750,000		750,000
Shares issued as consideration for Rights Agreement																								180,333,000			184,387,000
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
[1]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 7).

OPTIONS AND WARRANTS (Details N

OPTIONS AND WARRANTS (Details Narrative) - Naturalshrimp Incorporated [Member]	1 Months Ended	12 Months Ended
	Nov. 22, 2021 $ / shares shares	Mar. 31, 2022 USD ($) $ / shares shares	Dec. 31, 2022 shares	Dec. 31, 2021 shares	Dec. 15, 2021 shares	Apr. 15, 2021 $ / shares shares
Warrants issued | shares	3,739,000					10,000,000
Warrant exercisable	$ 0.75					$ 0.75
Warrant exercise price, decrease	$ 0.35
Warrants outstanding | shares		18,506,429	18,573,116	18,506,429
Fair value of warrants | $		$ 3,986,000
Decrease in fair value of warrant | $		$ 2,061,000
Measurement Input, Share Price [Member]
Derivative Liability, Measurement Input		0.00225
Measurement Input, Risk Free Interest Rate [Member]
Derivative Liability, Measurement Input		0.0228	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		1.0947
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
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		0.225
Common Stock [Member] | Measurement Input, Share Price [Member] | Black-Schole Model [Member]
Derivative Liability, Measurement Input		0.225

RELATED PARTY TRANSACTIO (Detai

RELATED PARTY TRANSACTIO (Details Narrative) - USD ($)			9 Months Ended	12 Months Ended
	May 13, 2021	May 12, 2021	Dec. 31, 2022	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021	Aug. 10, 2021	Jan. 01, 2016
Promissory note - related party						$ 250,000
Naturalshrimp Incorporated [Member]
Accrued payroll			119,000	$ 119,000	$ 154,000
Consulting services				50,000	50,000
Interest rate percentage								2%
Notes payable related party			$ 290,000	$ 290,000
Interest rate			8%	8%
Promissory note - related party			$ 745,412	$ 495,412	1,151,162
Accrued Interest payable			161,000	146,000	118,000
Current liability			54,647	54,647	54,647
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	66,000
Naturalshrimp Incorporated [Member] | President [Member]
Payment of accrued payroll					35,000
Naturalshrimp Incorporated [Member] | Chief Financial Officer [Member]
Bonus issued	$ 300,000	$ 300,000
Naturalshrimp Incorporated [Member] | Chief Technical Officer [Member]
Bonus issued					$ 200,000
Accrued expenses							$ 300,000
Naturalshrimp Incorporated [Member] | President and CTO [Member]
Accrued expenses				200,000
Naturalshrimp Incorporated [Member] | President [Member]
Notes payable related party			$ 486,500	486,500
Interest rate			8%
Promissory note - related party			$ 356,404	$ 356,404

FEDERAL INCOME TAX (Details)

FEDERAL INCOME TAX (Details)	12 Months Ended
	Dec. 31, 2022	Mar. 31, 2022	Mar. 31, 2021
Federal Tax statutory rate	21%
Valuation allowance	14.41%
Effective rate	68.10%
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) - USD ($)	Dec. 31, 2022	Mar. 31, 2022	Mar. 31, 2021
Deferred tax assets:
Net operating loss carryforwards
Total deferred tax asset	65,574
Valuation allowance	(65,574)
Deferred tax asset, net of allowance
Naturalshrimp Incorporated [Member]
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)
Deferred tax asset, net of allowance

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		9 Months Ended
	Sep. 09, 2021	Sep. 09, 2021	Aug. 02, 2021	Aug. 02, 2021	May 26, 2021	Jun. 24, 2019	Dec. 31, 2022	Sep. 07, 2021	Jun. 02, 2021
Deposit							$ 1,000,000
Naturalshrimp Incorporated [Member]
Monthly lease payment	$ 300	$ 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			$ 316,000	$ 316,000		$ 275,400		$ 17,000
Borrowing rate		5.75%	5.75%			5%

COMMITMENTS (Details Narrative)

COMMITMENTS (Details Narrative) - Naturalshrimp Incorporated [Member] - USD ($)	9 Months Ended	12 Months Ended
	Dec. 31, 2022	Mar. 31, 2022	Apr. 30, 2022	Nov. 15, 2021
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
Forecast [Member]
Reclassified stock payable			$ 60,841,649
April 1, 2015 [Member]
Annual salary	$ 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.

SUBSEQUENT EVEN (Details Narrat

SUBSEQUENT EVEN (Details Narrative) - Naturalshrimp Incorporated [Member] - USD ($)	1 Months Ended		2 Months Ended	9 Months Ended		12 Months Ended
	Aug. 31, 2022	Apr. 25, 2022	May 17, 2022	Dec. 31, 2022	Dec. 31, 2021	Mar. 31, 2022	Mar. 31, 2021
Subsequent Event [Line Items]
Proceeds from convertible debt	$ 1,465,000				$ 8,905,000	$ 8,905,000	$ 600,000
Subsequent Event [Member]
Subsequent Event [Line Items]
Proceeds from convertible debt		$ 1,500,000
Series E Preferred Stock [Member]
Subsequent Event [Line Items]
Conversion of stock, shares converted			400	1,300
Conversion of stock, shares issued				14,458,127
Common Stock [Member]
Subsequent Event [Line Items]
Conversion of stock, shares issued			1,523,810

SCHEDULE OF DERIVATIVE AND WARR

SCHEDULE OF DERIVATIVE AND WARRANT AND PROMISSORY NOTE AT FAIR VALUE (Details) - Naturalshrimp Incorporated [Member] - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2022	Dec. 31, 2021	Mar. 31, 2022	Mar. 31, 2021
Derivative liability, beginning			$ 13,101,000			$ 176,000
Derivative liability, beginning			(12,290,000)
Derivative liability, beginning					12,985,000
Derivative liability, beginning			(811,000)		116,000	29,000
Derivative liability, ending					13,101,000
Warrant liability, beginning			3,923,000			90,000
Warrant liability, beginning					5,910,000
Warrant liability, beginning						(90,000)
Fair value of warrants adjustment	(1,155,000)	$ 137,000	(3,031,000)	137,000	(1,987,000)
Warrant liability, beginning	892,000		892,000		3,923,000
Promissory Notes fair value at beginning of period
Promissory Notes fair value at beginning of period			20,847,867
Promissory Notes fair value at beginning of period			(1,594,515)
Promissory Notes fair value at beginning of period	$ 22,442,382		$ 22,442,382

SCHEDULE OF ESTIMATED USEFUL LI

SCHEDULE OF ESTIMATED USEFUL LIVES (Details) - Naturalshrimp Incorporated [Member]	9 Months Ended	12 Months Ended
	Dec. 31, 2022	Mar. 31, 2022
Building [Member]
Estimated useful lives	39 years	39 years
Machinery and Equipment [Member] | Minimum [Member]
Estimated useful lives	7 years	7 years
Machinery and Equipment [Member] | Maximum [Member]
Estimated useful lives	10 years	10 years
Vehicles [Member]
Estimated useful lives	10 years	10 years
Furniture and Fixtures [Member] | Minimum [Member]
Estimated useful lives	3 years	3 years
Furniture and Fixtures [Member] | Maximum [Member]
Estimated useful lives	10 years	10 years

SCHEDULE OF FIXED ASSETS (Detai

SCHEDULE OF FIXED ASSETS (Details) - Naturalshrimp Incorporated [Member] - USD ($)	Dec. 31, 2022	Jul. 03, 2022	Mar. 31, 2022	Mar. 31, 2021
Land	$ 324,293		$ 324,293	$ 324,293
Buildings	5,439,365		5,611,723	4,702,063
Machinery and equipment	12,210,036		10,524,343	7,580,873
Autos and trucks	307,227		247,356	213,849
Fixed assets, gross	18,280,921		16,707,715	12,815,178
Accumulated depreciation	(2,930,478)	$ (325,000)	(1,909,612)	(584,521)
Fixed assets, net	$ 15,350,443	$ 1,764,000	$ 14,798,103	$ 12,236,557

PROMISSORY NOTE (Details Narrat

PROMISSORY NOTE (Details Narrative) - USD ($)		3 Months Ended		9 Months Ended		12 Months Ended
	Aug. 17, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2022	Mar. 31, 2022	Mar. 31, 2021	Jan. 20, 2023	Jan. 01, 2016
Short-Term Debt [Line Items]
Debt Instrument, Face Amount									$ 575,000
Transaction expense						$ 6,764,402
Naturalshrimp Incorporated [Member]
Short-Term Debt [Line Items]
Debt Instrument, Face Amount		$ 35,000		$ 35,000		35,000
Interest rate percentage										2%
Debt discount		9,680,000		9,680,000		9,680,000	$ 13,940,000
Escrow deposit							1,500,000
Debt instrument, redemption, percentage				15%
Increase in outstanding balance, percentage		10%		10%		10%
Description for uplisted term and trigger Events				In conjunction with the Merger Agreement, entered into on October 24, 2022, with Yotta Acquisition Corporation (Note 10), on November 4, 2022, the Company entered into a Restructuring Agreement for an Amended and Restated Secured Promissory Note (the “August Note”), through which the August Note was amended and restated in its entirety. The Restructuring Agreement included key modifications, in which i) the Uplist terms were removed, ii) in the event that the Closing of the Merger does not occur on or before December 31, 2022, the then-current Outstanding Balance will be increased by 2% and shall increase by 2% every 30 days thereafter until the Closing or termination of the Merger Agreement, and iii) the outstanding balance of the Convertible Note may be increased by 5% to 15% upon the occurrence of an event of default or failure to obtain the Lender’s consent or notify the Lender for certain major equity related transactions (“Trigger Events”). The Merger has not yet closed, and therefore the 2% of the outstanding balance was increased as of December 31, 202
Gain on Vero Blue debt settlement		$ 2,383,088		$ 2,383,088			815,943
Change in fair value		17,738,000		811,000			$ (116,000)	$ (29,000)
Naturalshrimp Incorporated [Member] | Restructured August Note [Member]
Short-Term Debt [Line Items]
Debt discount and accrued interest				1,933,000
Gain on Vero Blue debt settlement				157,000
Revalued debt amount		$ 2,219,000		2,219,000		$ 2,219,000
Change in fair value				$ 286,000
Securities Purchase Agreement [Member] | Naturalshrimp Incorporated [Member]
Short-Term Debt [Line Items]
Debt Instrument, Face 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

STOCKHOLDERS_ EQUIT (Details Na

STOCKHOLDERS’ EQUIT (Details Narrative)								1 Months Ended				2 Months Ended	3 Months Ended			9 Months Ended		10 Months Ended	12 Months Ended
		Nov. 05, 2022 shares	Nov. 04, 2022 USD ($) shares	Oct. 02, 2022 shares	Jun. 23, 2022 USD ($)	Apr. 15, 2021 USD ($) $ / shares shares	Jun. 12, 2020 USD ($) shares	May 24, 2021 USD ($) shares	Apr. 15, 2021 USD ($) $ / shares shares	Dec. 25, 2020 USD ($) shares	Aug. 24, 2020 USD ($) shares	May 17, 2022 shares	Dec. 31, 2022 USD ($) $ / shares shares	Sep. 30, 2022	Dec. 31, 2021 USD ($) shares	Dec. 31, 2022 USD ($) $ / shares shares	Dec. 31, 2021 USD ($) shares	Dec. 31, 2021 USD ($) shares	Aug. 02, 2022 shares	Mar. 31, 2022 USD ($) $ / shares shares	Mar. 31, 2021 USD ($) $ / shares shares	Feb. 22, 2022 $ / shares shares	Dec. 16, 2020 $ / shares shares	Sep. 05, 2019 $ / shares shares
Accumulated Other Comprehensive Income (Loss) [Line Items]
Temporary equity, sharesauthorized													11,500,000		0	11,500,000	0	0
Common stock issued to initial stockholders | $	[1]																	$ 25,000
Share price | $ / shares													$ 10			$ 10
Naturalshrimp Incorporated [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Preferred stock, shares authorized																				200,000,000
Preferred stock, par or stated value per share | $ / shares																				$ 0.0001
Beneficial conversion feature | $																$ 99,000
Percentage of series E preferred shares														10%		10%
Increase series E preferred shares																130
Increase series E preferred value | $																$ 156,000
Debt instrument, redemption, percentage																15%
Warrants outstanding													18,573,116		18,506,429	18,573,116	18,506,429	18,506,429		18,506,429
Debt conversion, description		the stated value of $1,200 per share plus any unpaid dividends, multiplied 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.
Common stock, shares sold													17,175,675
Warrant liability | $													$ 892,000			$ 892,000				$ 3,923,000
Fair value of warrants | $													$ 1,155,000		$ (137,000)	$ 3,031,000	$ (137,000)			$ 1,987,000
Naturalshrimp Incorporated [Member] | Measurement Input, Share Price [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants, measurement input | $ / shares													0.079			0.079				0.225
Naturalshrimp Incorporated [Member] | Measurement Input, Risk Free Interest Rate [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants, measurement input																				2.42
Naturalshrimp Incorporated [Member] | Measurement Input, Expected Dividend Rate [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants, measurement input													0			0
Naturalshrimp Incorporated [Member] | Consultant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock issued to initial stockholders, shares						500,000	1,250,000	200,000	500,000	1,500,000	1,500,000								250,000
Common stock issued to initial stockholders | $						$ 195,000	$ 61,250	$ 99,600	$ 195,000	$ 616,500	$ 67,500										$ 67,500
Share price | $ / shares						$ 0.39			$ 0.39
Shares vested value				62,500									24,275
Naturalshrimp Incorporated [Member] | Minimum [Member] | Measurement Input, Risk Free Interest Rate [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants, measurement input													4.11			4.11
Naturalshrimp Incorporated [Member] | Minimum [Member] | Measurement Input, Price Volatility [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants, measurement input													125.3			125.3				185.9
Naturalshrimp Incorporated [Member] | Maximum [Member] | Measurement Input, Risk Free Interest Rate [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants, measurement input													4.22			4.22
Naturalshrimp Incorporated [Member] | Maximum [Member] | Measurement Input, Price Volatility [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants, measurement input													145.6			145.6				205.9
Naturalshrimp Incorporated [Member] | GHS Purchase Agreement [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Percentage of series E preferred shares		80%
Warrants outstanding		13,739,000
Common stock issued to initial stockholders, shares			64,000,000										11,306.351
Common stock issued to initial stockholders | $			$ 5,000,000
Beneficial ownership limitation			4.99%
Debt instrument, convertible, type of equity security			The “Purchase Price” means, with respect to a purchase made pursuant to the GHS Purchase Agreement, 90% of the lowest VWAP during the 10 consecutive business days immediately preceding, but not including, the applicable purchase date. The Company shall deliver a number of GHS Purchase Shares equal to 112.5% of the aggregate purchase amount for such GHS Purchase divided by the Purchase Price per share for such GHS Purchase.
Common stock, shares sold													17,175,675
Common stock, shares sold, value | $													$ 1,378,000
Naturalshrimp Incorporated [Member] | GHS Purchase Agreement [Member] | Minimum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Share price | $ / shares													$ 0.08			$ 0.08
Naturalshrimp Incorporated [Member] | GHS Purchase Agreement [Member] | Maximum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Share price | $ / shares													$ 0.10			$ 0.10
Naturalshrimp Incorporated [Member] | Business Agreement [Member] | Consultant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock issued to initial stockholders | $					$ 250,000
Naturalshrimp Incorporated [Member] | Series A Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Preferred stock, shares authorized													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
Preferred stock, shares outstanding													5,000,000			5,000,000				5,000,000	5,000,000
Naturalshrimp Incorporated [Member] | Series B Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Preferred stock, shares authorized													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
Preferred stock, shares outstanding													0			0				0	607
Naturalshrimp Incorporated [Member] | Series D Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Preferred stock, shares authorized																				20,000	20,000		20,000
Preferred stock, par or stated value per share | $ / shares																							$ 0.0001
Preferred stock, shares outstanding													0			0				0	6,050
Beneficial conversion feature | $																					$ 1,721,000
Naturalshrimp Incorporated [Member] | Series E Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Preferred stock, shares authorized																				10,000	10,000
Preferred stock, shares outstanding																				2,840	0
Temporary equity, sharesauthorized													10,000			10,000				10,000
Temporary equity, shares outstanding													1,670			1,670				2,840
Conversion of stock, shares converted												400				1,300
Conversion of stock, shares issued																14,458,127
Beneficial conversion feature related to the Series E Preferred Shares | $													$ 28,000			$ 113,000
Stock redemption value | $													$ 198,000			755,000
Preferred stock redemption discount | $																$ 1,114,000
Common stock issued to initial stockholders, shares									10,000
Naturalshrimp Incorporated [Member] | Series F Redeemable Convertible Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Temporary equity, sharesauthorized													750,000			750,000				750,000	750,000
Temporary equity, shares outstanding													750,000			750,000				750,000	0
Naturalshrimp Incorporated [Member] | Series F Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Preferred stock, shares authorized																						750,000
Preferred stock, par or stated value per share | $ / shares																						$ 0.0001
Temporary equity, shares outstanding													750,000			750,000				750,000
Warrants outstanding													18,573,116			18,573,116
Preferred Stock [Member] | Naturalshrimp Incorporated [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Preferred stock, shares authorized													200,000,000			200,000,000				200,000,000
Preferred stock, par or stated value per share | $ / shares													$ 0.0001			$ 0.0001				$ 0.0001
Warrant [Member] | Naturalshrimp Incorporated [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants outstanding													18,573,116			18,573,116
[1]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 7).

RELATED PARTY TRANSACTION (Deta

RELATED PARTY TRANSACTION (Details Narrative) - USD ($)				9 Months Ended	12 Months Ended
	Aug. 10, 2022	May 13, 2021	May 12, 2021	Dec. 31, 2022	Mar. 31, 2022	Mar. 31, 2021	Jan. 20, 2023	Dec. 31, 2021	Aug. 10, 2021	Jan. 01, 2016
Debt Instrument, Face Amount							$ 575,000
Promissory note - related party								$ 250,000
Naturalshrimp Incorporated [Member]
Accrued payroll				119,000	$ 119,000	$ 154,000
Professional fees					50,000	50,000
Interest rate percentage										2%
Debt Instrument, Face Amount				35,000
Notes payable related party				$ 290,000	$ 290,000
Interest rate				8%	8%
Promissory note - related party				$ 745,412	$ 495,412	1,151,162
Accrued interest payable				161,000	146,000	118,000
Current liability				54,647	54,647	54,647
Naturalshrimp Incorporated [Member] | Loan Agreement [Member]
Proceeds from related party debt	$ 300,000
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	$ 66,000
Naturalshrimp Incorporated [Member] | Promissory Notes [Member] | Loan Agreement [Member]
Interest rate percentage	10%
Proceeds from related party debt	$ 250,000
Debt Instrument, Face Amount	$ 50,000
Naturalshrimp Incorporated [Member] | Chief Financial Officer [Member]
Salary and wage, officer, excluding cost of good and service sold		$ 300,000	$ 300,000
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					$ 300,000
Naturalshrimp Incorporated [Member] | President [Member]
Notes payable related party				$ 486,500	486,500
Interest rate				8%
Promissory note - related party				$ 356,404	356,404
Naturalshrimp Incorporated [Member] | Consulting Services [Member]
Professional fees				$ 50,000	$ 50,000

LEASES (Details Narrative)

LEASES (Details Narrative) - USD ($)					1 Months Ended		9 Months Ended
	Sep. 09, 2021	Sep. 09, 2021	Aug. 02, 2021	Aug. 02, 2021	May 26, 2021	Jun. 24, 2019	Dec. 31, 2022	Sep. 07, 2021	Jun. 02, 2021
Deposit							$ 1,000,000
Naturalshrimp Incorporated [Member]
Monthly lease payment	$ 300	$ 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			$ 316,000	$ 316,000		$ 275,400		$ 17,000
Borrowing rate	5.75%			5.75%

COMMITMENTS AND CONTINGENCIE (D

COMMITMENTS AND CONTINGENCIE (Details Narrative) - USD ($)			3 Months Ended		9 Months Ended	10 Months Ended	12 Months Ended
		Oct. 24, 2022	Sep. 30, 2022	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021	Mar. 31, 2022	Mar. 31, 2021
Common stock, par value					$ 0.0001	$ 0.0001
Common Stock [Member]
Common stock issued to initial stockholders, shares	[1]					2,874,999
Naturalshrimp Incorporated [Member]
Common stock, par value					0.0001		$ 0.0001	$ 0.0001
Convertible preferred stock, par value							0.0001
Naturalshrimp Incorporated [Member] | Series A Convertible Preferred Stock [Member]
Convertible preferred stock, par value		$ 0.0001			$ 0.0001		$ 0.0001
Naturalshrimp Incorporated [Member] | Series F Convertible Preferred Stock [Member]
Convertible preferred stock, par value		0.0001
Naturalshrimp Incorporated [Member] | Series E Convertible Preferred Stock [Member]
Convertible preferred stock, par value		$ 0.0001
Naturalshrimp Incorporated [Member] | Merger Agreement [Member]
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”)
Naturalshrimp Incorporated [Member] | Common Stock [Member]
Common stock issued to initial stockholders, shares			250,000	250,000
Naturalshrimp Incorporated [Member] | Common Stock [Member] | Merger Agreement [Member]
Common stock issued to initial stockholders, shares		17,500,000
Common stock, par value		$ 0.0001
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
[1]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 7).

SUBSEQUENT EVENT (Details Narra

SUBSEQUENT EVENT (Details Narrative) - USD ($)			2 Months Ended	3 Months Ended	9 Months Ended
	Jan. 20, 2023	Aug. 17, 2022	Feb. 14, 2023	Dec. 31, 2022	Dec. 31, 2022	Mar. 31, 2022	May 20, 2021	May 05, 2021	Apr. 15, 2021	Jan. 01, 2016
Subsequent Event [Line Items]
Debt Instrument, Face Amount	$ 575,000
Naturalshrimp Incorporated [Member]
Subsequent Event [Line Items]
Sale of stock consideration				17,175,675
Sale of stock consideration received on transaction				$ 1,380,000
Debt Instrument, Face Amount				35,000	$ 35,000
Interest rate percentage										2%
Debt discount				$ 9,680,000	$ 9,680,000	$ 13,940,000
Debt instrument, redemption, percentage					15%
GHS Purchase Agreement [Member] | Naturalshrimp Incorporated [Member]
Subsequent Event [Line Items]
Sale of stock consideration				17,175,675
GHS Purchase Agreement [Member] | Subsequent Event [Member] | Naturalshrimp Incorporated [Member]
Subsequent Event [Line Items]
Sale of stock consideration			14,880,460
Sale of stock consideration received on transaction			$ 878,365
GHS Purchase Agreement [Member] | Subsequent Event [Member] | Naturalshrimp Incorporated [Member] | Minimum [Member]
Subsequent Event [Line Items]
Share price			$ 0.060
GHS Purchase Agreement [Member] | Subsequent Event [Member] | Naturalshrimp Incorporated [Member] | Maximum [Member]
Subsequent Event [Line Items]
Share price			$ 0.065
Securities Purchase Agreement [Member] | Naturalshrimp Incorporated [Member]
Subsequent Event [Line Items]
Share price							$ 0.55	$ 0.55	$ 0.55
Debt Instrument, Face Amount		$ 5,433,333
Interest rate percentage		12%
Debt discount		$ 433,333
Debt instrument, redemption, percentage		15%
Securities Purchase Agreement [Member] | Subsequent Event [Member] | Naturalshrimp Incorporated [Member]
Subsequent Event [Line Items]
Debt Instrument, Face Amount	$ 631,968
Interest rate percentage	10%
Debt discount	$ 56,868
Cash received from debt instrument	$ 575,100
Debt instrument, redemption, percentage	15%