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INCOME TAXES (Details - Provision for income taxes) - USD ($)
12 Months Ended
Mar. 31, 2024
Mar. 31, 2023
Income Tax Disclosure [Abstract]    
Income taxes (benefit) at federal statutory rate of 21.00% $ (2,564,000) $ (2,526,000)
Tax effect on non-deductible expenses and credits 2,000 2,000
True up items (29,000) 57,000
Expiration of net operating loss carryforwards [1] 204,000 353,000
Change in valuation allowance 2,387,000 2,114,000
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.