XML 67 R52.htm IDEA: XBRL DOCUMENT v3.24.1.u1
STOCK COMPENSATION EXPENSE (Details Narrative) - USD ($)
9 Months Ended 12 Months Ended
Apr. 12, 2022
Jul. 06, 2021
Dec. 31, 2023
Mar. 31, 2023
Mar. 31, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]          
Stock option expense     $ 110,000 $ 237,000 $ 22,000
Stock option, expected dividend yield   0.00%   0.00% 0.00%
Stock option, risk free interest rate   2.65%      
Stock option, volatility   168.00%      
Stock option, expected term       3 years 3 years
Unrecognised expense     $ 122,000    
Weighted average term     18 months    
Vested options     $ 0    
Number of shares available for issuance     165,469    
Warrants outstanding     902,113 902,113  
Minimum [Member]          
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]          
Stock option, risk free interest rate       2.63% 0.43%
Stock option, volatility       166.10% 149.50%
Maximum [Member]          
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]          
Stock option, risk free interest rate       3.21% 0.96%
Stock option, volatility       196.30% 157.00%
Board of Directors Chairman [Member]          
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]          
Common stock options grants         2,001
Board of Directors Chairman [Member] | Minimum [Member]          
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]          
Exercise price         $ 8.10
Board of Directors Chairman [Member] | Maximum [Member]          
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]          
Exercise price         $ 8.70
2022 Plan [Member]          
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]          
Sale of stock description The maximum number of shares of common stock initially available for issuance under the 2022 Plan is 233,334 shares of common stock and thereafter an annual increase shall be added as of the first day of the Company’s fiscal year beginning in 2023, equal to the least of (i) 5% of the outstanding common stock on a fully diluted basis as of the end of the Company’s immediately preceding fiscal year, (ii) 33,334 shares, and (iii) a lesser amount as determined by the Board of Directors.        
2022 Plan [Member] | Director [Member]          
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]          
Common stock options grants       6,001  
2022 Plan [Member] | Director [Member] | Minimum [Member]          
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]          
Exercise price       $ 2.35  
2022 Plan [Member] | Director [Member] | Maximum [Member]          
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]          
Exercise price       $ 8.11  
2022 Plan [Member] | Officer [Member]          
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]          
Common stock options grants       37,001  
2022 Plan [Member] | Officer [Member] | Minimum [Member]          
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]          
Exercise price       $ 4.00  
2022 Plan [Member] | Officer [Member] | Maximum [Member]          
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]          
Exercise price       $ 8.65  
2022 Plan [Member] | Employee [Member]          
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]          
Common stock options grants       64,750  
2022 Plan [Member] | Employee [Member] | Minimum [Member]          
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]          
Exercise price       $ 8.11  
2022 Plan [Member] | Employee [Member] | Maximum [Member]          
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]          
Exercise price       $ 8.65