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Note 12 - Income Taxes - Provision for Income Taxes (Details) - USD ($)
12 Months Ended
Mar. 31, 2024
Mar. 31, 2023
Book income at federal statutory rate, 21% $ (187,217) $ 10,660
Book income at federal statutory rate, 21%, percent 21.00% 21.00%
State Adjustments $ (29,220)  
State Adjustments, percent 5.08%  
State Capital Taxes $ 1,580 $ 1,580
State Capital Taxes, percent (0.27%) 3.11%
State taxes, net of federal benefit $ (59,957) $ 5,115
State taxes, net of federal benefit, percent 6.86% 10.08%
Permanent Items $ 4,174 $ 4,449
Permanent Items, percent (0.73%) 8.76%
Prior Year Tax Receivable True-Up   $ (6,190)
Prior Year Tax Receivable True-Up, percent   (12.19%)
Prior Year Deferred Tax Asset/(L) True Up $ (172,863) $ 27,987
Prior Year Deferred Tax Asset/(L) True Up, percent 30.08% 55.14%
Valuation Allowance $ 485,995 $ 108,986
Valuation Allowance, percent (69.76%) 214.71%
Federal research & development credit generated $ (42,492) $ (31,776)
Federal research & development credit generated, percent 7.39% (62.60%)
Total benefit (provision) for income taxes $ 0 $ 120,810
Effective Income Tax Rate Reconciliation, Percent (0.35%) 238.00%