INCOME TAXES (Details - Deferred tax assets) - USD ($)		Mar. 31, 2024	Mar. 31, 2023
Deferred tax assets:
Research and development credit carryforwards		$ 3,442,000	$ 3,442,000
Capitalized research and development costs		646,000	519,000
Net operating loss carryforwards	[1]	26,927,000	24,158,000
Stock compensation		2,244,000	1,903,000
Total deferred tax assets		33,259,000	30,022,000
Total deferred tax liabilities		0	0
Net deferred tax assets		33,259,000	30,022,000
Valuation allowance for deferred tax assets		(33,259,000)	(30,022,000)
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. The amount of the annual limitation, if any, will be determined based on the value of the Company immediately prior to an ownership change. Subsequent ownership changes may further affect the limitation in future years. If and when the Company utilizes the NOL carryforwards in a future period, it will perform an analysis to determine the effect, if any, of these loss limitation rules on the NOL carryforward balances.