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INCOME TAXES (Details - Provision for income taxes) - USD ($)
12 Months Ended
Mar. 31, 2023
Mar. 31, 2022
Income Tax Disclosure [Abstract]    
Income taxes (benefit) at federal statutory rate of 21.00% $ (2,526,000) $ (2,188,000)
Tax effect on non-deductible expenses and credits 2,000 1,000
True up items 57,000 (5,000)
Expiration of state net operating loss carryforwards [1] 353,000 593,000
Change in valuation allowance 2,114,000 1,599,000
Income Tax Expense (Benefit) $ 0 $ 0
[1] Pursuant to Internal Revenue Code Section 382, use of our tax net operating loss carryforwards may be limited.