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INCOME TAXES (Details - Deferred tax assets) - USD ($)
Mar. 31, 2023
Mar. 31, 2022
Deferred tax assets:    
Research and development credit carryforwards $ 3,442,000 $ 3,442,000
Capitalized research and development costs 519,000 0
Net operating loss carryforwards [1] 24,158,000 22,039,000
Stock compensation 1,903,000 1,609,000
Total deferred tax assets 30,022,000 27,090,000
Total deferred tax liabilities 0 0
Net deferred tax assets 30,022,000 27,090,000
Valuation allowance for deferred tax assets (30,022,000) (27,090,000)
Net deferred tax assets $ 0 $ 0
[1] Pursuant to Internal Revenue Code Section 382, use of our tax net operating loss carryforwards may be limited.