Income Taxes (Tables)

12 Months Ended

Mar. 31, 2023

Income Tax Disclosure [Abstract]

Schedule of Reconciliation Effective Tax Rate

Reconciliation between our effective tax rate and the United States statutory rate is as follows for the years ended March 31:

	2023					2022
Federal income tax expense (benefit) based on statutory rate	$	(755,900	)	(21.0	)%	$	(979,000	)	(21.0	)%
State income tax expense (benefit), net of federal taxes		(251,300	)	(7.0	)%		(410,000	)	(8.8	)%
Revision of NOL estimates, state apportionment factors, stock-based compensation and state effective tax rates		(334,700	)	(9.3	)%		(359,000	)	(7.2	)%
Change in valuation allowance		1,341,900		37.3	%		1,748,000		37.0	%
Total taxes on income (loss)	$	-		-	%	$	-		-	%

Schedule of Deferred tax Assets

Significant components of our deferred tax assets consist of the following:

	March 31, 2023			March 31, 2022
Deferred tax assets arising from:
Share based compensation		1,557,700			1,223,000
Net operating loss carryforwards		2,388,200			1,381,000
Total deferred tax assets		3,945,900			2,604,000
Less valuation allowance		(3,945,900	)		(2,604,000	)
Net deferred tax assets	$	-		$	-