Note 4 - Discontinued Operations (Tables)

12 Months Ended

Mar. 31, 2022

Notes Tables

Disposal Groups, Including Discontinued Operations [Table Text Block]

	March 31, 2022						March 31, 2021
	Continuing		Discontinued Nevada Subsidiaries		Total		Continuing		Discontinued Nevada Subsidiaries		Total
ASSETS
CURRENT ASSETS
Cash	$	233,893	$	-	$	233,893	$	793,040	$	352,593	$	1,145,633
Accounts receivable, net		-		-		-		-		400,175		400,175
Inventory, net		-		-		-		-		1,689,304		1,689,304
Prepaid and other current assets		93,933		-		93,933		256,251		52,492		308,743
TOTAL CURRENT ASSETS		327,826		-		327,826		1,049,291		2,494,564		3,543,855
Property and equipment, net		-		-		-		25,022		4,876,247		4,901,269
Intangible assets, net		2,222,074		-		2,222,074		1,706,762		571,264		2,278,026
Deposits and other noncurrent assets		-		-		-		-		82,904		82,904
TOTAL ASSETS	$	2,549,900	$	-	$	2,549,900	$	2,781,075	$	8,024,979	$	10,806,054
LIABILITIES
CURRENT LIABILITIES
Accounts payable	$	1,657,008	$	-	$	1,657,008	$	1,412,459	$	509,477	$	1,921,936
Accrued interest		384,769		-		384,769		493,741		49,211		542,952
Accrued liabilities		9,627		-		9,627		957,946		105,421		1,063,367
Notes and convertible notes payable, net		987,565		-		987,565		3,594,804		485,000		4,079,804
Indebtedness to related parties		-		-		-		84,913		-		84,913
Income tax payable		896,495		-		896,495		761,509		-		761,509
Finance lease obligations, current		-		-		-		-		143,967		143,967
TOTAL CURRENT LIABILITIES		3,935,464		-		3,935,464		7,305,372		1,293,076		8,598,448
Convertible notes payable, net		397,308		-		397,308		292,410		-		292,410
Finance lease obligations, long term		-		-		-		-		3,389,124		3,389,124
TOTAL LIABILITIES	$	4,332,772	$	-	$	4,332,772	$	7,597,782	$	4,682,200	$	12,279,982

	For the Year Ended March 31,									For the Year Ended March 31,
	2022									2021
	Continuing			Discontinued - Nevada			Total			Continuing			Discontinued - Nevada			Total
Sales revenue	$	-		$	3,369,812		$	3,369,812		$	-		$	4,110,456		$	4,110,456
Cost of goods sold		-			(3,072,622	)		(3,072,622	)		-			(3,506,722	)		(3,506,722	)
Gross profit (loss)		-			297,190			297,190			-			603,734			603,734
General and administrative expenses		1,868,734			264,515			2,133,249			2,001,617			276,986			2,278,603
LOSS FROM OPERATIONS		(1,868,734	)		32,675			(1,836,059	)		(2,001,617	)		326,748			(1,674,869	)
OTHER INCOME/(EXPENSE)
Gain on extinguishment		22,405			-			22,405			467,872			-			467,872
Gain on settlement of accounts payable		-			-			-			422,414			54,958			477,372
Gain on deconsolidation		5,206,208			-			5,206,208			-			-			-
Interest expense		(474,768	)		(302,923	)		(777,691	)		(1,285,460	)		(486,481	)		(1,771,941	)
Loss on modification of line of credit		-			-			-			(650,000	)		-			(650,000	)
Loss on impairment of note receivable		(3,025,000	)		-			(3,025,000	)		-			-			-
Debt default penalty		-			-			-			(286,059	)		-			(286,059	)
Loss on disposal		(15,639	)		-			(15,639	)		-			-			-
Other income		9,000			20,889			29,889			-			(118,875	)		(118,875	)
TOTAL OTHER INCOME/(EXPENSE)		1,722,206			(282,034	)		1,440,172			(1,331,233	)		(550,398	)		(1,881,631	)
NET LOSS BEFORE INCOME TAXES		(146,528	)		(249,359	)		(395,887	)		(3,332,850	)		(223,650	)		(3,556,500	)
Income tax expense		-			(134,986	)		(134,986	)		-			(168,527	)		(168,527	)
NET LOSS	$	(146,528	)	$	(384,345	)	$	(530,873	)	$	(3,332,850	)	$	(392,177	)	$	(3,725,027	)

Lease, Cost [Table Text Block]

		March 31,
Lease costs (discontinued operations)	Classification on the Statements of Operations		2022		2021
Discontinued operations:
Finance leases - amortization of ROU assets	Loss from discontinued operations	$	116,024	$	154,699
Finance leases - interest on lease liabilities	Loss from discontinued operations		301,796		414,993
Operating leases	Loss from discontinued operations		-		3,243
Total lease cost, discontinued operations		$	417,820	$	572,935

Discontinued Operations, Held-for-sale or Disposed of by Sale [Member]

Notes Tables

Schedule of Inventory, Current [Table Text Block]

	March 31, 2022		March 31, 2021
Inventory (discontinued operations)
Raw materials	$	-	$	86,076
Work in progress		-		743,844
Finished goods		-		866,195
Subtotal		-		1,696,115
Allowance to reduce inventory to NRV		-		(6,811	)
Total inventory (discontinued operations)	$	-	$	1,689,304