10-K/A

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C.

FORM 10-K/A 

☑ ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

FOR THE FISCAL YEAR ENDED MARCH 31, 2021

☐TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from _______ to _______

COMMISSION FILE NO. 333-190235

ALTAIR INTERNATIONAL CORP.

(Exact name of registrant as specified in its charter)

Nevada

(State or Other Jurisdiction of Incorporation or Organization)

99-0385465

IRS Employer Identification Number

Altair International Corp.

322 North Shore Drive, Building 1B, Suite 200

Pittsburgh, PA 15212

Tel. (412) 770-3140

(Address and telephone number of principal executive offices)

Securities registered pursuant to Section 12(b) of the Act: None

Securities registered pursuant to Section 12(g) of the Act: None

Indicate by check mark whether the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes ☐ No ☑

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act. Yes ☐ No ☑

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for shorter period that the registrant as required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes ☑ No ☐

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (X 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). Yes ☑ No ☐

Indicate by check mark if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K is not contained herein, and will not be contained, to the best of registrant's knowledge, in definitive proxy or information statements incorporated by reference in Part III of this Form 10-K or any amendment to this Form 10-K. ☐

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and "emerging growth company" in Rule 12b-2 of the Exchange Act.

Large accelerated filer ☐	Accelerated filer ☐
Non-accelerated filer ☑	Smaller reporting company ☑
	Emerging growth company ☑

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act) Yes ☐ No ☑

The aggregate market value of the 198,055,440 shares of voting and non-voting common equity held by non-affiliates computed by reference to the closing price of $0.17 on September 30, 2020, at which the common equity was last sold in its most recently completed second fiscal quarter was approximately $33,669,425.

As of July 14, 2021, there were 556,418,735 shares of common stock outstanding.

Explanatory Note:

This amendment to the Form 10-K is being filed solely to include the Company’s XBRL files in its exhibits. There were no changes made to the original Form 10-K as filed.

Exhibits:

Number	Description
31.1	Certification of Principal Executive Officer and Principal Financial Officer, pursuant to SEC Rules 13a-14(a) and 15d-14(a), adopted pursuant Section 302 of the Sarbanes Oxley Act of 2002
32.1	Certification of Chief Executive Officer and Principal Financial Officer, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002
101	Annual Report on Form 10-K for the year ended March 31, 2021, formatted in Extensible Business Reporting Language (XBRL).

SIGNATURES

Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, this report has been signed below by the following persons on behalf of the registrant and in the capacities and on the dates indicated.

Dated: July 19, 2021	ALTAIR INTERNATIONAL CORP.
	By: /s/ Leonard Lovallo
	Leonard Lovallo
	President, CEO and Director

EX-31.1

EXHIBIT 31.1

CERTIFICATION

I, Leonard Lovallo, certify that:

1. I have reviewed this Annual Report on Form 10-K/A of Altair International Corp. (the “Company”);

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the Company as of, and for, the periods presented ire this report;

4. I am responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the Company and have:

a. Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the Company, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

b. Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

c. Evaluated the effectiveness of the Company’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

d. Disclosed in this report any change in the Company’s internal control over financial reporting that occurred during the Company’s most recent fiscal quarter (the Company’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the Company’s internal control over financial reporting; and

5. I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the Company’s auditors and the audit committee of the Company’s board of directors (or persons performing the equivalent functions):

a. All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the Company’s ability to record, process, summarize and report financial information; and

b. Any fraud, whether or not material, that involves management or other employees who have a significant role in the Company’s internal control over financial reporting.

Date: July 19, 2021

/s/ Leonard Lovallo

Leonard Lovallo

Chief Executive Officer and Chief Financial Officer

EX-32.1

 EXHIBIT 32.1

CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Annual Report of Altair International Corp. (the “Company”) on Form 10-K/A for the year ended March 31, 2021, as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, Leonard Lovallo, Principal Executive Officer of the Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

1.   The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

2.   The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

Date: July 19, 2021	/s/ Leonard Lovallo
	Leonard Lovallo
	Chief Executive Officer

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Document and Entity Information - USD ($)	12 Months Ended
	Mar. 31, 2021	Jul. 14, 2021	Sep. 30, 2020
Document And Entity Information
Entity Registrant Name	ALTAIR INTERNATIONAL CORP.
Entity Central Index Key	0001570937
Document Type	10-K/A
Document Period End Date	Mar. 31, 2021
Entity Incorporation, State or Country Code	NV
Amendment Flag	true
Amendment Description	This amendment to the Form 10-K is being filed solely to include the Company’s XBRL files in its exhibits. There were no changes made to the original Form 10-K as filed.
Current Fiscal Year End Date	--03-31
Entity File Number	333-190235
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	No
Is Entity's Reporting Status Current?	Yes
Entity Interactive Data Current	Yes
Is Entity Emerging Growth Company?	true
Elected Not To Use the Extended Transition Period	false
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Public Float			$ 33,669,425
Entity Common Stock, Shares Outstanding		556,418,735
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2021
Entity Shell Company	false

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CONSOLIDATED BALANCE SHEETS - USD ($)	Mar. 31, 2021	Mar. 31, 2020
Current Assets
Cash	$ 122,155	$ 26
Prepaids	10,000	1,789
Total Current Assets	132,155	1,815
Advanced royalty payments	25,000
Ownership in Stonewall and Kingman properties	75,000
Total Assets	232,155	1,815
Current Liabilities
Accounts payable	70,347	8,186
Loans payable, net of current portion	24,155	14,165
Interest payable	7,695	3,176
Convertible notes payable, net of $63,023 discount	41,977
Loans payable - related party		30,000
Derivative liability	142,642
Total Current Liabilities	286,816	55,527
Loan payable	325,000
Total Liabilities	611,816	55,527
Stockholders' Deficit
Common Stock, $0.001 par value, 2,000,000,000 shares authorized; 550,027,235 and 496,732,553 shares issued and outstanding, respectively	550,028	496,733
Common stock to be issued	522,000
Additional paid in capital	11,443,973	350,693
Accumulated deficit	(12,895,662)	(901,138)
Total Stockholders' Deficit	(379,661)	(53,712)
Total Liabilities and Stockholders' Deficit	$ 232,155	$ 1,815

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CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)	Mar. 31, 2021	Mar. 31, 2020
Statement of Financial Position [Abstract]
Discount on convertible notes payable	$ 63,023	$ 63,023
Common stock, par value	$ 0.001	$ 0.001
Common stock, authorized	2,000,000,000	2,000,000,000
Common stock, issued	550,027,235	496,732,553
Common stock, outstanding	550,027,235	496,732,553

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CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Operating Expenses:
Mining exploration expense	$ 215,786
Consutling	3,913,870
Compensation - related party	6,806,000
Director fees	2,400
General and administrative	171,504	3,451
Total operating expenses	11,109,560	3,451
Loss from operations	(11,109,560)	(3,451)
Other Expense:
Interest expense	(170,462)	(1,805)
Impairment expense	(450,000)
Loss on issuance of convertible debt	(79,130)
Change in fair value	(143,686)
Loss on settlement of debt	(41,686)
Total other expense	(884,964)	(1,805)
Loss before provision for income taxes	(11,994,524)	(5,256)
Provision for income taxes
Net Loss	$ (11,994,524)	$ (5,256)
Loss per share, basic and diluted	$ (0.02)	$ (0.00)
Weighted average shares outstanding, basic and diluted	527,404,180	496,732,553

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CONSOLIDATED STATEMENT OF STOCKHOLDERS’ DEFICIT - USD ($)	Common Stock	Additional Paid-In Capital	Common Stock To be Issued	Accumulated Deficit	Total
Beginning balance, shares at Mar. 31, 2019	496,732,553
Beginning balance, amount at Mar. 31, 2019	$ 496,733	$ 350,693		$ (895,882)	$ (48,456)
Net loss				(5,256)	(5,256)
Ending balance, shares at Mar. 31, 2020	496,732,553
Ending balance, amount at Mar. 31, 2020	$ 496,733	350,693		(901,138)	(53,712)
Shares issued for Officer services, shares	30,000,000
Shares issued for Officer services, amount	$ 30,000	6,750,000			6,780,000
Shares issued for debt – former related party, shares	11,000,000
Shares issued for debt – former related party, amount	$ 11,000	44,000			55,000
Shares issued for debt, shares	844,682
Shares issued for debt, amount	$ 845	424,480			425,325
Shares issued for services, shares	11,450,000
Shares issued for services, amount	$ 11,450	3,709,800	72,000		3,793,250
Shares issued for acquisition, shares
Shares issued for acquisition, amount			450,000		450,000
Warrant expense		165,000			165,000
Net loss				(11,994,524)	(11,994,524)
Ending balance, shares at Mar. 31, 2021	550,027,235
Ending balance, amount at Mar. 31, 2021	$ 550,028	$ 11,443,973	$ 522,000	$ (12,895,662)	$ (379,661)

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CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (11,994,524)	$ (5,256)
Adjustments to reconcile net loss to net cash used in operating activities:
Debt discount expense	158,119
Stock based compensation	10,738,250
Impairment expense	450,000
Loss on settlement of debt	41,686
Derivative liability expense	222,816
Changes in Operating Assets and Liabilities:
Advances and deposits	(33,211)	356
Accounts payable	62,159	2,986
Accrued interest	12,344	1,804
Net Cash Used in Operating Activities	(342,361)	(110)
CASH FLOWS FROM INVESTING ACTIVITIES:
Payment for exploration earn in option	(75,000)
Net Used in by Investing Activities	(75,000)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from convertible notes payable	224,500
Proceeds from loans payable	334,990
Repayment of related party loan	(20,000)
Net Cash Provided by Financing Activities	539,490
Net Increase in Cash	122,129	(110)
Cash at Beginning of Period	26	136
Cash at End of Period	122,155	26
Cash paid during the period for:
Interest
Income taxes
Supplemental non-cash disclosure:
Related party (former) debt settled with common stock	$ 13,314

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ORGANIZATION AND BUSINESS OPERATIONS

12 Months Ended

Mar. 31, 2021

Accounting Policies [Abstract]

ORGANIZATION AND BUSINESS OPERATIONS

NOTE 1 - ORGANIZATION AND BUSINESS OPERATIONS

Organization and Description of Business

ALTAIR INTERNATIONAL CORP. (the “Company” “Altair”) was incorporated under the laws of the State of Nevada on December 20, 2012. The Company’s physical address is 322 North Shore Drive, Building 1B, Suite 200, Pittsburgh, PA 15212. The Company is in the development stage as defined under Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 915-205 "Development-Stage Entities.”

Mining Lease

The Company is currently engaged in identifying and assessing new business opportunities. In this regard, the Company entered into a Mining Lease effective August 3, 2020 with Oliver Geoservices LLC (“OGS”) under which the Company received an exclusive lease to mine certain unpatented lode mining claims known as the Walker Ridge located in Elko County, Nevada for a period of five years. The lease can be extended for an additional twenty years if certain extension payments are made within the term of the lease. The Company made an initial payment of $25,000 to secure the lease and is required to make advance royalty payments to maintain its exclusivity commencing January 31, 2021, starting at $25,000 and increasing in $25,000 increments each year for the initial five-year term to $100,000 as well as issuing common shares to OGS in accordance with the following schedule.

On or before December 1, 2021	500,000 common shares
On or before December 1, 2022	500,000 common shares
On or before December 1, 2023	750,000 common shares
On or before December 1, 2024	750,000 common shares

In addition, a 3% net smelter fee royalty is payable on all mineral production from the leased property. The foregoing description of the Agreement does not purport to be complete and is qualified in its entirety by reference to the Agreement which was filed as Exhibit 1.01 to a Form 8-K dated August 14, 2020.

The Company had previously planned to enter into license and distribution agreements for oral thin film nutraceutical products. This plan was abandoned in the 2017 fiscal year as the Company was unable to obtain the working capital required to bring the products to market.

Earn-In Agreement

On November 23, 2020, the Company entered into an Earn-In Agreement with American Lithium Minerals, Inc. (“AMLM”) under which we agreed to make total payments of $75,000 to AMLM in exchange for a 10% undivided interest in 63 unpatented placer mining claims comprised of approximately 1,260 acres, and 3 unpatented lode mining claims in Nevada. This $75,000 obligation has been fully satisfied by the Company ($30,000 paid 12/8/2020 and $45,000 paid 1/5/2021), resulting in Altair owning a 10% undivided interest in the claims. The Company has the option to increase its ownership interest by an additional 50% by a total payment of $1,300,648 for exploration and development costs as follows: $100,648 within year one for an additional 10/%, $600,000 in year two for an additional 20% and $600,000 in year three for an additional 20% ownership interest. The Earn-In Agreement grants Altair the exclusive right to explore the properties.

License and Royalty Agreement

On February 10, 2021, the Company entered into a License and Royalty Agreement (the “License Agreement”) with St-Georges Eco-Mining Corp. (“SX”) and St-Georges Metallurgy Corp. (“SXM”) under which Altair has received a perpetual, non-exclusive license from SX of its lithium extraction technology for Altair to develop its lithium bearing prospects in the United States and SXM’s EV battery recycling technology for which Altair has agreed to act as exclusive master agent to promote the licensing and deployment of the EV battery recycling technology in North America. Altair has agreed to provide SX with a net revenue interest royalty on all metals and minerals extracted (the “Products”) and sold from Altair’s mineral interests in the United States and SX has agreed to provide Altair with a 1% trailer fee on any royalty received by SX from the licensing of the SX EV battery recycling technology to each licensee of the SX EV battery recycling technology referred by Altair or Altair’s sub-agents. Altair will pay a royalty of 5% of the net revenue received by Altair for sales of Products using the lithium extraction technology which decreases to 3% of the net revenue on all payments in excess of US$8,000,000 of production on an annualized basis.

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

12 Months Ended

Mar. 31, 2021

Accounting Policies [Abstract]

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation

The Company’s financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“U.S. GAAP”).

Use of estimates

The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results may differ from those estimates.

Concentrations of Credit Risk

We maintain our cash in bank deposit accounts, the balances of which at times may exceed federally insured limits. We continually monitor our banking relationships and consequently have not experienced any losses in our accounts. We believe we are not exposed to any significant credit risk on cash.

Cash Equivalents

The Company considers all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents. There were no cash equivalents for the years ended March 31, 2021 or 2020.

Principles of Consolidation

The accompanying consolidated financial statements for the year ended March 31, 2021, include the accounts of the Company and its wholly owned subsidiary, EV Lithium Solutions, Inc. All significant intercompany transactions have been eliminated in consolidation.

Mining Expenses

The Company records all mining exploration and evaluation costs as expenses in the period in which they are incurred.

Fair Value of Financial Instruments

The Company follows paragraph 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and paragraph 820-10-35-37 of the FASB Accounting Standards Codification (“Paragraph 820-10-35-37”) to measure the fair value of its financial instruments. Paragraph 820-10-35-37 establishes a framework for measuring fair value in accounting principles generally accepted in the United States of America (U.S. GAAP), and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, Paragraph 820-10-35-37 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three broad levels.  The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three levels of fair value hierarchy defined by Paragraph 820-10-35-37 are described below:

Level 1:	Quoted market prices available in active markets for identical assets or liabilities as of the reporting date.
Level 2:	Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date.
Level 3:	Pricing inputs that are generally unobservable inputs and not corroborated by market data.

The carrying amount of the Company’s financial assets and liabilities, such as cash, prepaid expenses and accrued expenses approximate their fair value because of the short maturity of those instruments. The Company’s notes payable approximates the fair value of such instruments as the notes bear interest rates that are consistent with current market rates.

The following table classifies the Company’s liabilities measured at fair value on a recurring basis into the fair value hierarchy as of March 31, 2021:

Description	Level 1		Level 2		Level 3
Derivative	$	—	$	—	$	142,642
Total	$	—	$	—	$	142,642

Income taxes

The Company follows Section 740-10-30 of the FASB Accounting Standards Codification, which requires recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred tax assets and liabilities are based on the differences between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the fiscal year in which the differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the fiscal years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the Statements of Income in the period that includes the enactment date.

The Company adopted section 740-10-25 of the FASB Accounting Standards Codification (“Section 740-10-25”) with regards to uncertainty income taxes.  Section 740-10-25 addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements.  Under Section 740-10-25, the Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position.  The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than fifty percent (50%) likelihood of being realized upon ultimate settlement. Section 740-10-25 also provides guidance on de-recognition, classification, interest and penalties on income taxes, accounting in interim periods and requires increased disclosures.  The Company had no material adjustments to its liabilities for unrecognized income tax benefits according to the provisions of Section 740-10-25.

Stock-based Compensation

In June 2018, the FASB issued ASU 2018-07, Compensation – Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting. ASU 2018-07 allows companies to account for nonemployee awards in the same manner as employee awards. The guidance is effective for fiscal years beginning after December 15, 2018, and interim periods within those annual periods. We adopted this ASU on January 1, 2019. The adoption of ASU 2018-07 did not have a material impact on our consolidated financial statements.

Basic and Diluted Earnings Per Share

Net income (loss) per common share is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification.  Basic net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period.  Diluted net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock and potentially outstanding shares of common stock during the period. The weighted average number of common shares outstanding and potentially outstanding common shares assumes that the Company incorporated as of the beginning of the first period presented. As of March 31, 2021 the Company does not have any potentially dilutive shares. 

Recent Accounting Pronouncements

On June 20, 2018, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2018-07, Compensation—Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting. ASU 2018-07 is intended to reduce cost and complexity and to improve financial reporting for share-based payments to nonemployees (for example, service providers, external legal counsel, suppliers, etc.). Under the new standard, companies will no longer be required to value non-employee awards differently from employee awards. Meaning that companies will value all equity classified awards at their grant-date under ASC718 and forgo revaluing the award after this date. The Company has chosen to early adopt this standard. There has been no material impact on our financial statements as a result of adopting this standard.

The Company has implemented all new accounting pronouncements that are in effect.  These pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

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GOING CONCERN

12 Months Ended

Mar. 31, 2021

Organization, Consolidation and Presentation of Financial Statements [Abstract]

GOING CONCERN

NOTE 3 - GOING CONCERN

The Company’s financial statements have been prepared on a going concern basis, which assumes the Company will be able to realize its assets and discharge its liabilities in the normal course of business for the foreseeable future. The Company has incurred losses since inception resulting in an accumulated deficit of $12,895,662 as of March 31, 2021 ($11,116,250 of the accumulated deficit is non-cash stock-based compensation and expense). Further losses are anticipated in the development of its business raising substantial doubt about the Company’s ability to continue as a going concern.  The ability to continue as a going concern is dependent upon the Company generating profitable operations in the future and/or obtaining the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they come due. Management intends to finance operating costs over the next twelve months with existing cash on hand, loans from third parties and/or private placement of common stock. The financial statements of the Company do not include any adjustments that may result from the outcome of these uncertainties.

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SIGNIFICANT TRANSACTION

12 Months Ended

Mar. 31, 2021

Notes to Financial Statements

SIGNIFICANT TRANSACTION

NOTE 4 – SIGNIFICANT TRANSACTION

On March 19, 2021, the Company, through its newly formed Nevada subsidiary, EV Lithium Solutions, Inc., entered into an Asset Purchase Agreement with CryptoSolar LTD, a company formed under the laws of the United Kingdom, that has energy storage technology for a variety of industries, including electric vehicles, to be used in place of traditional batteries that rely upon chemical reactions rather than an electric field for higher energy output and a longer life than traditional batteries. The Company purchased a battery technology for solid-state lithium batteries and prototypes. No liabilities were assumed. Under the terms of the Asset Purchase Agreement, CryptoSolar received 2,500,000 shares of Altair’s common stock at the closing of the transaction and will receive up to 900,000 additional shares of common stock in connection with the successful commercial development of the scaled-up EV battery prototype and 20% of the net profits from all products sold by Altair incorporating or based upon the assets acquired from CryptoSolar. In addition, Altair International entered into a five-year Consulting Agreement with the sole founder of CryptoSolar LTD, Andreas Tapakoudes, under which he will receive a consulting fee of $4,000 per month to develop a commercial lithium battery and a manufacturing facility for its commercial production.

The 2,500,000 shares issued were valued at $0.18 per share, the closing stock price on the date of grant, for total non-cash expense of $450,000. The Company determined that it was unable to substantiate the actual fair value of the technology that was acquired so has chosen to expense the full amount of $450,000.

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CONVERTIBLE NOTES PAYABLE AND LOANS PAYABLE

12 Months Ended

Mar. 31, 2021

Debt Disclosure [Abstract]

CONVERTIBLE NOTES PAYABLE AND LOANS PAYABLE

NOTE 5 – CONVERTIBLE NOTES PAYABLE

A summary of the Company’s convertible notes as of March 31, 2021 is presented below:

Note Holder	Date		Maturity Date	Interest			Balance March 31, 2020		Additions		Conversions			Balance March 31, 2021
Williams Ten, LLC (1)		5/11/2020	5/11/2021		8	%		—	$	15,000	$	(15,000	)	$	—
EROP Capital, LLC (2)		5/13/2020	5/13/2021		8	%		—		20,000		(20,000	)		—
Thirty 05, LLC (1)		5/18/2020	5/18/2021		8	%		—		17,500		—			17,500
EROP Capital, LLC (2)		6/5/2020	6/5/2021		8	%		—		10,000		(10,000	)		—
EROP Capital, LLC (2)		7/16/2020	7/16/2021		8	%		—		7,500		(7,500	)		—
EROP Capital, LLC (2)		8/14/2020	8/14/2021		8	%		—		12,500		(12,500	)
Thirty 05, LLC (3)		8/14/2020	8/14/2021		8	%		—		12,500		—			12,500
EROP Capital, LLC (2)		8/27/2020	8/27/2021		8	%		—		7,500		(7,500	)		—
EROP Capital, LLC (1)		9/30/2020	9/30/2021		8	%		—		10,000		(10,000	)		—
EROP Capital, LLC (1)		12/3/2020	12/3/2021		8	%		—		7,000		(7,000	)		—
EROP Capital, LLC (1)		12/7/2020	12/7/2021		8	%		—		30,000		(30,000	)		—
Thirty 05, LLC (3)		12/31/2020	12/20/2021		8	%		—		75,000		—			75,000
					Total		$	—	$	224,500	$	(119,500	)	$	105,000
			Less Discount												(63,023	)
			Total											$	41,977

Total accrued interest on the above Notes as of March 31, 2021, was $3,339.

(1) the Note holder has the right to convert all or a portion of the outstanding balance of the Note into common shares of the Company at a rate of the lesser of (i) $0.25 or (ii) 80% of the lowest closing bid price of the common stock in the 15 days prior to conversion.

(2) On notice, the Note holder has the right to convert all or a portion of the outstanding balance of the Note into common shares of the Company at a rate of the lesser of (i) $0.25 or (ii) 70% of the lowest closing bid over the prior five trading days prior to conversion.

(3) On notice, the Note holder has the right to convert all or a portion of the outstanding balance of the Note into common shares of the Company at a rate of the lesser of (i)$0.25 or 70% of the lowest closing bid price of the common stock in the 15 days prior to conversion.

A summary of the activity of the derivative liability for the notes above is as follows:

Balance at March 31, 2020	$	—
Increase to derivative due to new issuances		198,322
Decrease to derivative due to conversion/repayments		(199,366	)
Derivative loss due to mark to market adjustment		143,686
Balance at March 31, 2021	$	142,642

A summary of quantitative information about significant unobservable inputs (Level 3 inputs) used in measuring the Company’s derivative liability that are categorized within Level 3 of the fair value hierarchy as of March 31, 2021 is as follows:

Inputs	March 31, 2021
Stock price	$	0.1547
Conversion price	$	.0973
Volatility (annual)		518.04% - 159.93%
Risk-free rate		.01 - .06
Dividend rate		—
Years to maturity		.13 - .75

A summary of quantitative information about significant unobservable inputs (Level 3 inputs) used in measuring the Company’s derivative liability that are categorized within Level 3 of the fair value hierarchy at the time of conversion is as follows:

Inputs
Stock price (1)	$	.4112 - .43
Conversion price (2)	$	.145 - .147
Volatility (annual)		183.27 – 470.97
Risk-free rate		.05
Dividend rate		—
Years to maturity		.27 - .89

NOTE 6 – LOANS PAYABLE

A summary of the Company’s loans payable as of March 31, 2021 is presented below:

Note Holder	Date		Maturity Date	Interest			Balance March 31, 2020		Additions		Balance March 31, 2021
Third party		8/24/2020	8/24/2021		0	%		14,165	$	—	$	14,165
Byron Hampton		8/24/2020	8/24/2021		8	%		—		9,990		9,990
Byron Hampton		12/22/2020	12/22/2021		8	%		—		5,000		5,000
Byron Hampton		12/30/2020	12/30/2021		8	%		—		20,000		20,000
EROP Enterprises, LLC		12/29/2020	12/29/2022		6	%		—		100,000		100,000
EROP Enterprises, LLC		2/1/2021	12/29/2022		6	%		—		100,000		100,000
EROP Enterprises, LLC		3/8/2021	3/8/2022		6	%		—		100,000		100,000
					Total		$	14,165	$	334,990	$	349,155

Total accrued interest on the above notes payable as of March 31, 2021 was $4,356.

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COMMON STOCK AND WARRANTS

12 Months Ended

Mar. 31, 2021

Stockholders' Equity Note [Abstract]

COMMON STOCK AND WARRANTS

NOTE 7 – COMMON STOCK

On September 1, 2020, the Company entered into a service agreement with Oliver Geoservices LLC for a term of one year. Per the terms of the agreement the Company will issue them 300,000 shares of common stock per month. In addition, they received 150,000 shares of common stock for services provided prior to the execution of the service agreement. As of March 31, 2021, Oliver Geoservices LLC received 1,950,000 shares of common stock for total non-cash expense of $401,250. In addition, 300,000 shares have not yet been issued by the transfer agent and have been disclosed on the balance sheet as common stock to be issued of $72,000. All shares were valued at the closing stock price on the date of grant.

On December 9, 2020, the Company entered into two separate service agreements with Paul Pelosi to be a member of the Company’s advisory board. Both agreements are for a term of one year. Per the terms of the agreements the Company will issue Mr. Pelosi a total of 6,000,000 shares of common stock. 50% of the shares are to be issued and earned immediately with the other 50% issued and earned on June 30, 2021. The initial 3,000,000 shares were valued at the closing stock price on the date of grant for total non-cash expense of $870,000.

On December 14, 2020, the Company entered into a service agreement with Adam Fishman to be a member of the Company’s advisory board for a term of one year. Per the terms of the agreements the Company will issue Mr. Fishman 5,000,000 shares of common stock. 50% of the shares are to be issued and earned immediately with the other 50% issued and earned on June 30, 2021. The initial 2,500,000 shares were valued at the closing stock price on the date of grant for total non-cash expense of $750,000.

On February 6, 2021, the Company issued 2,000,000 shares of common stock to a service provider. The shares were valued at $0.47, the closing stock price on the date of grant, for total non-cash stock compensation expense of $940,000.

On February 11, 2021, the Company issued 2,000,000 shares of common stock to St. Georges Eco-Mining Corp pursuant to the terms of its binding term sheet with St. Georges Eco-Mining Corp. The shares were valued at $0.38, the closing stock price on the date of grant, for total non-cash stock compensation expense of $760,000.

During the year ended March 31, 2021, EROP Enterprises LLC, converted $104,500 and $3,579 of principal and interest, respectively, into 734,820 shares of common stock.

During the year ended March 31, 2021, Williams Ten, LLC, converted $15,000 and $930 of principal and interest, respectively, into 109,862 shares of common stock.

Refer to Note 9 for common stock issued to related parties.

NOTE 8 – WARRANTS

On October 15, 2020, the Company entered into a service agreement with a third party for a term of six months. Per the terms of the agreement the party was granted 1,000,000 warrants to purchase shares of common stock. The warrants vested on April 15, 2021.

The warrants have an exercise price of $0.25 and expire in three years. The aggregate fair value of the warrants totaled $180,000 based on the Black Scholes Merton pricing model using the following estimates: stock price of $0.18, exercise price of $0.25, 1.57% risk free rate, 735.46% volatility and expected life of the warrants of 3 years. The value of the warrants is being amortized to expense over the six-month term of the agreement. During the year ended March 31, 2021, the Company recognized $165,000 of the expense.

A summary of the status of the Company’s outstanding stock warrants and changes during the year is presented below:

	Number of Warrants		Weighted Average Price		Weighted Average Fair Value		Aggregate Intrinsic Value
Outstanding, March 31, 2020		—	$	—	$	—	$	—
Issued		1,000,000	$	0.25	$	0.18
Exercised		—	$	—	$	—
Expired		—	$	—	$	—
Outstanding, March 31, 2021		1,000,000	$	0.25	$	0.18	$	—
Exercisable, March 31, 2021		—	$	—	$	—	$	—

Range of Exercise Prices		Number Outstanding 3/31/2021		Weighted Average Remaining Contractual Life		Weighted Average Exercise Price
	$0.25		1,000,000		2.54 years		$0. 25

The aggregate intrinsic value represents the total pretax intrinsic value, based on warrants with an exercise price less than the Company’s stock price as of March 31, 2021, which would have been received by the warrant holder had the warrant holder exercised their warrants as of that date.

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RELATED PARTY TRANSACTIONS

12 Months Ended

Mar. 31, 2021

Related Party Transactions [Abstract]

RELATED PARTY TRANSACTIONS

NOTE 9 – RELATED PARTY TRANSACTIONS

On September 29, 2017, a Promissory Note (the “Note”) in the principal amount of $45,000 was issued to Alan Smith the Company’s former sole officer and director for loans made to the Company in prior periods. The Note was unsecured and bore interest at 6% per annum. The Note matured March 31, 2018. On June 29, 2018, the Company made a partial payment of $15,000 on the Note. The balance of the Note including principal and interest was repaid through a cash payment of $20,000 and the issuance of 11,000,000 common shares valued at $0.005 per share in the three-month period ended June 30, 2020.

On April 10, 2018, the Company agreed to pay the former sole officer and director of the Company $2,500 per month for a period of 4 months for the provision of management and financial services. On September 1, 2018, the Company agreed to extend this contract on a month-to-month basis at the existing rate of $2,500 per month. $22,500 was paid and $5,000 accrued as payable to February 28, 2019 when the agreement was terminated. The payable amount was paid in the three-month period ended June 30, 2020.

On April 29, 2020 the Company entered into a General Services Agreement with Alan Smith, a director and the Company’s sole officer for the performance of duties of a CEO including the provision of management and financial services. The Agreement commenced May 1, 2020 and was to remain in full force and effect until December 31, 2020. Under the terms of the Agreement, Alan Smith received the following compensation:

i) A monthly fee of $2,500;

ii) Payment of past fee accruals in cash in the amount $5,000;

iii) Settlement of the of the outstanding balance of the Promissory Note due to Alan Smith in the amount of $30,000 plus accrued interest through the payment of $20,000 in cash and the issuance of 11,000,000 common shares at $0.005 per share.

On September 1, 2020 Mr. Smith notified the Company of his need to resign from his positions with the Company for health reasons. The General Services Agreement was therefore terminated.

During the year ended March 31, 2021, Company issued 4,000,000 common shares to Mr. Leonard Lovallo for his role as an independent member of the Company’s Board of Directors. The shares were valued at $0.005, the closing stock price on the date of grant, for total non-cash stock compensation expense of $20,000. Mr. Lovallo was also issued 26,000,000 common shares for his role as Chief Executive Office and President of the Company. The shares were valued at $0.26, the closing stock price on the date of grant, for total non-cash stock compensation expense of $6,760,000.

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INCOME TAX

12 Months Ended

Mar. 31, 2021

Income Tax Disclosure [Abstract]

INCOME TAX

NOTE 10 - INCOME TAX

Deferred taxes are provided on a liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss and tax credit carry forwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. The U.S. federal income tax rate is 21%.

The provision for Federal income tax consists of the following March 31:

	2021			2020
Federal income tax benefit attributable to:
Current Operations	$	3,118,600		$	1,400
Less: valuation allowance		(3,118,600	)		(1,400	)
Net provision for Federal income taxes	$	—		$	—

The cumulative tax effect at the expected rate of 21% of significant items comprising our net deferred tax amount is as follows:

	2021			2020
Deferred tax asset attributable to:
Net operating loss carryover	$	1,965,000		$	234,300
Less: valuation allowance		(1,965,000	)		(234,300	)
Net deferred tax asset	$	—		$	—

At March 31, 2021, the Company had net operating loss carry forwards of approximately $1,965,000 that maybe offset against future taxable income.  No tax benefit has been reported in the March 31, 2021 or 2020 financial statements since the potential tax benefit is offset by a valuation allowance of the same amount.

Due to the change in ownership provisions of the Tax Reform Act of 1986, net operating loss carry forwards for Federal income tax reporting purposes are subject to annual limitations. Should a change in ownership occur, net operating loss carry forwards may be limited as to use in future years.

ASC Topic 740 provides guidance on the accounting for uncertainty in income taxes recognized in a company’s financial statements. Topic 740 requires a company to determine whether it is more likely than not that a tax position will be sustained upon examination based upon the technical merits of the position. If the more-likely-than-not threshold is met, a company must measure the tax position to determine the amount to recognize in the financial statements.

The Company includes interest and penalties arising from the underpayment of income taxes in the statements of operations in the provision for income taxes. As of March 31, 2021, the Company had no accrued interest or penalties related to uncertain tax positions.

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SUBSEQUENT EVENTS

12 Months Ended

Mar. 31, 2021

Subsequent Events [Abstract]

SUBSEQUENT EVENTS

NOTE 11 – SUBSEQUENT EVENTS

In accordance with SFAS 165 (ASC 855-10) management has performed an evaluation of subsequent events through the date that the financial statements were available to be issued and has determined that it does not have any material subsequent events to disclose in these financial statements other than the following.

On April 23, 2021, the Company issued to EROP Enterprises LLC a convertible promissory note (the “Note”) in the principal amount of $400,000 bearing annual interest at 8% and due in 12 months from the date of the Note. The Company used $304,268 of the Note to repay the three prior secured promissory notes and accrued interest under those notes issued by Altair to EROP Enterprises LLC dated March 8, 2021, February 2, 2021 and December 29, 2020 that were secured by the Walker Ridge claims and project that Altair purchased under a Mining Lease dated August 14, 2020 between Altair and Oliver Geoservices LLC involving Altair’s right to mine certain property in Nevada for a period of five years that can be extended for an additional twenty years if a certain extension payment are made within the term of the lease as more fully described in the Form 8-K filed August 18, 2020 by Altair. The conversion price under the Note will be the lesser of $.25 or 80% of the lowest closing bid over the prior five trading days prior to conversion.

On April 28, 2021. The Company amended its Advisory Board Member Agreement with Adam Fishman. Per the terms of the amendment Mr. Fishman will receive an additional 500,000 shares of common stock as a bonus for services performed.

Subsequent to March 31, 2021, the Company granted 9,391,500 shares of common stock for services.

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)

12 Months Ended

Mar. 31, 2021

Accounting Policies [Abstract]

Basis of Presentation

Basis of Presentation

The Company’s financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“U.S. GAAP”).

Use of Estimates

Use of estimates

The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results may differ from those estimates.

Concentrations of Credit Risk

Concentrations of Credit Risk

We maintain our cash in bank deposit accounts, the balances of which at times may exceed federally insured limits. We continually monitor our banking relationships and consequently have not experienced any losses in our accounts. We believe we are not exposed to any significant credit risk on cash.

Cash Equivalents

Cash and Cash Equivalents

For purposes of the statement of cash flows, the Company considers all highly liquid instruments purchased with an original maturity of three months or less to be cash equivalents.

The Company's bank accounts are deposited in insured institutions. The funds are insured up to $250,000. At December 31, 2020 the Company's bank deposits did not exceed the insured amounts.

Principles of Consolidation

Principles of Consolidation

The accompanying consolidated financial statements for the year ended March 31, 2021, include the accounts of the Company and its wholly owned subsidiary, EV Lithium Solutions, Inc. All significant intercompany transactions have been eliminated in consolidation.

Mining Expenses

Mining Expenses

The Company records all mining exploration and evaluation costs as expenses in the period in which they are incurred.

Fair Value of Financial Instruments

Fair Value of Financial Instruments

The Company follows paragraph 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and paragraph 820-10-35-37 of the FASB Accounting Standards Codification (“Paragraph 820-10-35-37”) to measure the fair value of its financial instruments. Paragraph 820-10-35-37 establishes a framework for measuring fair value in accounting principles generally accepted in the United States of America (U.S. GAAP), and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, Paragraph 820-10-35-37 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three broad levels.  The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three levels of fair value hierarchy defined by Paragraph 820-10-35-37 are described below:

Level 1:	Quoted market prices available in active markets for identical assets or liabilities as of the reporting date.
Level 2:	Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date.
Level 3:	Pricing inputs that are generally unobservable inputs and not corroborated by market data.

The carrying amount of the Company’s financial assets and liabilities, such as cash, prepaid expenses and accrued expenses approximate their fair value because of the short maturity of those instruments. The Company’s notes payable approximates the fair value of such instruments as the notes bear interest rates that are consistent with current market rates.

The following table classifies the Company’s liabilities measured at fair value on a recurring basis into the fair value hierarchy as of March 31, 2021:

Description	Level 1		Level 2		Level 3
Derivative	$	—	$	—	$	142,642
Total	$	—	$	—	$	142,642

Income taxes

Income taxes

The Company follows Section 740-10-30 of the FASB Accounting Standards Codification, which requires recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred tax assets and liabilities are based on the differences between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the fiscal year in which the differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the fiscal years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the Statements of Income in the period that includes the enactment date.

The Company adopted section 740-10-25 of the FASB Accounting Standards Codification (“Section 740-10-25”) with regards to uncertainty income taxes.  Section 740-10-25 addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements.  Under Section 740-10-25, the Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position.  The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than fifty percent (50%) likelihood of being realized upon ultimate settlement. Section 740-10-25 also provides guidance on de-recognition, classification, interest and penalties on income taxes, accounting in interim periods and requires increased disclosures.  The Company had no material adjustments to its liabilities for unrecognized income tax benefits according to the provisions of Section 740-10-25.

Stock-based Compensation

Stock-based Compensation

In June 2018, the FASB issued ASU 2018-07, Compensation – Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting. ASU 2018-07 allows companies to account for nonemployee awards in the same manner as employee awards. The guidance is effective for fiscal years beginning after December 15, 2018, and interim periods within those annual periods. We adopted this ASU on January 1, 2019. The adoption of ASU 2018-07 did not have a material impact on our consolidated financial statements.

Basic and Diluted Earnings Per Share

Basic and Diluted Earnings Per Share

Net income (loss) per common share is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification.  Basic net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period.  Diluted net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock and potentially outstanding shares of common stock during the period. The weighted average number of common shares outstanding and potentially outstanding common shares assumes that the Company incorporated as of the beginning of the first period presented. As of March 31, 2021 the Company does not have any potentially dilutive shares. 

Recent Accounting Pronouncements

Recent Accounting Pronouncements

On June 20, 2018, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2018-07, Compensation—Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting. ASU 2018-07 is intended to reduce cost and complexity and to improve financial reporting for share-based payments to nonemployees (for example, service providers, external legal counsel, suppliers, etc.). Under the new standard, companies will no longer be required to value non-employee awards differently from employee awards. Meaning that companies will value all equity classified awards at their grant-date under ASC718 and forgo revaluing the award after this date. The Company has chosen to early adopt this standard. There has been no material impact on our financial statements as a result of adopting this standard.

The Company has implemented all new accounting pronouncements that are in effect.  These pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Mar. 31, 2021

Accounting Policies [Abstract]

Liabilities measured at fair value on a recurring basis

Description	Level 1		Level 2		Level 3
Derivative	$	—	$	—	$	142,642
Total	$	—	$	—	$	142,642

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CONVERTIBLE NOTES PAYABLE AND LOANS PAYABLE (Tables)

12 Months Ended

Mar. 31, 2021

Debt Disclosure [Abstract]

Convertible notes

Note Holder	Date		Maturity Date	Interest			Balance March 31, 2020		Additions		Conversions			Balance March 31, 2021
Williams Ten, LLC (1)		5/11/2020	5/11/2021		8	%		—	$	15,000	$	(15,000	)	$	—
EROP Capital, LLC (2)		5/13/2020	5/13/2021		8	%		—		20,000		(20,000	)		—
Thirty 05, LLC (1)		5/18/2020	5/18/2021		8	%		—		17,500		—			17,500
EROP Capital, LLC (2)		6/5/2020	6/5/2021		8	%		—		10,000		(10,000	)		—
EROP Capital, LLC (2)		7/16/2020	7/16/2021		8	%		—		7,500		(7,500	)		—
EROP Capital, LLC (2)		8/14/2020	8/14/2021		8	%		—		12,500		(12,500	)
Thirty 05, LLC (3)		8/14/2020	8/14/2021		8	%		—		12,500		—			12,500
EROP Capital, LLC (2)		8/27/2020	8/27/2021		8	%		—		7,500		(7,500	)		—
EROP Capital, LLC (1)		9/30/2020	9/30/2021		8	%		—		10,000		(10,000	)		—
EROP Capital, LLC (1)		12/3/2020	12/3/2021		8	%		—		7,000		(7,000	)		—
EROP Capital, LLC (1)		12/7/2020	12/7/2021		8	%		—		30,000		(30,000	)		—
Thirty 05, LLC (3)		12/31/2020	12/20/2021		8	%		—		75,000		—			75,000
					Total		$	—	$	224,500	$	(119,500	)	$	105,000
			Less Discount												(63,023	)
			Total											$	41,977

Activity of derivative liability for notes

Balance at March 31, 2020	$	—
Increase to derivative due to new issuances		198,322
Decrease to derivative due to conversion/repayments		(199,366	)
Derivative loss due to mark to market adjustment		143,686
Balance at March 31, 2021	$	142,642

Fair value inputs used in measuring derivative liability

Inputs	March 31, 2021
Stock price	$	0.1547
Conversion price	$	.0973
Volatility (annual)		518.04% - 159.93%
Risk-free rate		.01 - .06
Dividend rate		—
Years to maturity		.13 - .75

Loans payable

Note Holder	Date		Maturity Date	Interest			Balance March 31, 2020		Additions		Balance March 31, 2021
Third party		8/24/2020	8/24/2021		0	%		14,165	$	—	$	14,165
Byron Hampton		8/24/2020	8/24/2021		8	%		—		9,990		9,990
Byron Hampton		12/22/2020	12/22/2021		8	%		—		5,000		5,000
Byron Hampton		12/30/2020	12/30/2021		8	%		—		20,000		20,000
EROP Enterprises, LLC		12/29/2020	12/29/2022		6	%		—		100,000		100,000
EROP Enterprises, LLC		2/1/2021	12/29/2022		6	%		—		100,000		100,000
EROP Enterprises, LLC		3/8/2021	3/8/2022		6	%		—		100,000		100,000
					Total		$	14,165	$	334,990	$	349,155

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COMMON STOCK AND WARRANTS (Tables)

12 Months Ended

Mar. 31, 2021

Stockholders' Equity Note [Abstract]

Outstanding stock warrants and changes

	Number of Warrants		Weighted Average Price		Weighted Average Fair Value		Aggregate Intrinsic Value
Outstanding, March 31, 2020		—	$	—	$	—	$	—
Issued		1,000,000	$	0.25	$	0.18
Exercised		—	$	—	$	—
Expired		—	$	—	$	—
Outstanding, March 31, 2021		1,000,000	$	0.25	$	0.18	$	—
Exercisable, March 31, 2021		—	$	—	$	—	$	—

Range of Exercise Prices		Number Outstanding 3/31/2021		Weighted Average Remaining Contractual Life		Weighted Average Exercise Price
	$0.25		1,000,000		2.54 years		$0. 25

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INCOME TAX (Tables)

12 Months Ended

Mar. 31, 2021

Income Tax Disclosure [Abstract]

Provision for Federal income tax

	2021			2020
Federal income tax benefit attributable to:
Current Operations	$	3,118,600		$	1,400
Less: valuation allowance		(3,118,600	)		(1,400	)
Net provision for Federal income taxes	$	—		$	—

Cumulative tax effect of significant items comprising net deferred tax amount

	2021			2020
Deferred tax asset attributable to:
Net operating loss carryover	$	1,965,000		$	234,300
Less: valuation allowance		(1,965,000	)		(234,300	)
Net deferred tax asset	$	—		$	—

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ORGANIZATION AND BUSINESS OPERATIONS (Details Narrative)	12 Months Ended
	Mar. 31, 2021 USD ($)
Organization And Business Operations
Mining lease, initial payment	$ 25,000
Payments to AMLM for Earn-In Agreement	$ 75,000

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Liabilities measured at fair value on a recurring basis (Details)	Mar. 31, 2021 USD ($)
Level 1
Derivative
Total
Level 2
Derivative
Total
Level 3
Derivative	142,642
Total	$ 142,642

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)	Mar. 31, 2021 USD ($)
Accounting Policies [Abstract]
Maximum amount insured on bank deposits	$ 250,000

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GOING CONCERN (Details Narrative) - USD ($)	Mar. 31, 2021	Mar. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accumulated deficit	$ (12,895,662)	$ (901,138)

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SIGNIFICANT TRANSACTION (Details Narrative)	12 Months Ended
	Mar. 31, 2021 USD ($) shares
Notes to Financial Statements
Company shares received by CryptoSolar	2,500,000
Additional shares to be issued to CryptoSolar	900,000
Non-cash expense of share issuances | $	$ 450,000

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CONVERTIBLE NOTES PAYABLE AND LOANS PAYABLE - Convertible notes (Details)	12 Months Ended
	Mar. 31, 2021 USD ($)
Williams Ten, LLC Convertible Note
Issuance Date	May 11, 2020
Maturity Date	May 11, 2021
Interest	8.00%
Beginning Balance
Additions	15,000
Conversions	(15,000)
Ending Balance
EROP Capital, LLC Convertible Note (1)
Issuance Date	May 13, 2020
Maturity Date	May 13, 2021
Interest	8.00%
Beginning Balance
Additions	20,000
Conversions	(20,000)
Ending Balance
Thirty 05, LLC Convertible Note
Issuance Date	May 18, 2020
Maturity Date	May 18, 2021
Interest	8.00%
Beginning Balance
Additions	17,500
Conversions
Ending Balance	$ 17,500
EROP Capital, LLC Convertible Note (2)
Issuance Date	Jun. 05, 2020
Maturity Date	Jun. 05, 2021
Interest	8.00%
Beginning Balance
Additions	10,000
Conversions	(10,000)
Ending Balance
EROP Capital, LLC Convertible Note (3)
Issuance Date	Jul. 16, 2020
Maturity Date	Jul. 16, 2021
Interest	8.00%
Beginning Balance
Additions	7,500
Conversions	(7,500)
Ending Balance
EROP Capital, LLC Convertible Note (4)
Issuance Date	Aug. 14, 2020
Maturity Date	Aug. 14, 2021
Interest	8.00%
Beginning Balance
Additions	12,500
Conversions	(12,500)
Ending Balance
Thirty 05, LLC Convertible Note (2)
Issuance Date	Aug. 14, 2020
Maturity Date	Aug. 14, 2021
Interest	8.00%
Beginning Balance
Additions	12,500
Conversions
Ending Balance	$ 12,500
EROP Capital, LLC Convertible Note (5)
Issuance Date	Aug. 27, 2020
Maturity Date	Aug. 27, 2021
Interest	8.00%
Beginning Balance
Additions	7,500
Conversions	(7,500)
Ending Balance
EROP Capital, LLC Convertible Note (6)
Issuance Date	Sep. 30, 2020
Maturity Date	Sep. 30, 2021
Interest	8.00%
Beginning Balance
Additions	10,000
Conversions	(10,000)
Ending Balance
EROP Capital, LLC Convertible Note (7)
Issuance Date	Dec. 03, 2020
Maturity Date	Dec. 03, 2021
Interest	8.00%
Beginning Balance
Additions	7,000
Conversions	(7,000)
Ending Balance
EROP Capital, LLC Convertible Note (8)
Issuance Date	Dec. 07, 2020
Maturity Date	Dec. 07, 2021
Interest	8.00%
Beginning Balance
Additions	30,000
Conversions	(30,000)
Ending Balance
Thirty 05, LLC Convertible Note (3)
Issuance Date	Dec. 31, 2020
Maturity Date	Dec. 20, 2021
Interest	8.00%
Beginning Balance
Additions	75,000
Conversions
Ending Balance	75,000
Total
Beginning Balance
Additions	224,500
Conversions	(119,500)
Ending Balance	105,000
Less Discount	(63,023)
Total	$ 41,977

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CONVERTIBLE NOTES PAYABLE AND LOANS PAYABLE - Activity of derivative liability for notes (Details)	12 Months Ended
	Mar. 31, 2021 USD ($)
Debt Disclosure [Abstract]
Beginning Balance
Increase to derivative due to new issuances	198,322
Decrease to derivative due to conversion/repayments	(199,366)
Derivative loss due to mark to market adjustment	143,686
Ending Balance	$ 142,642

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CONVERTIBLE NOTES PAYABLE AND LOANS PAYABLE - Fair value inputs used in measuring derivative liability (Details)	12 Months Ended
	Mar. 31, 2021 $ / shares
Debt Disclosure [Abstract]
Stock price	$ 0.1547
Conversion price, maximum	$ 0.0973
Volatility (annual), minimum	159.93%
Volatility (annual), maximum	518.04%
Risk-free rate, minimum	0.01%
Risk-free rate, maximum	0.06%
Dividend rate
Years to maturity, minimum	1 month 17 days
Years to maturity, maximum	9 months

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CONVERTIBLE NOTES PAYABLE AND LOANS PAYABLE - Loans payable (Details)	12 Months Ended
	Mar. 31, 2021 USD ($)
Third party
Issuance Date	Aug. 24, 2020
Maturity Date	Aug. 24, 2021
Interest	0.00%
Beginning Balance	$ 14,165
Additions
Ending Balance	$ 14,165
Byron Hampton (1)
Issuance Date	Aug. 24, 2020
Maturity Date	Aug. 24, 2021
Interest	8.00%
Beginning Balance
Additions	9,990
Ending Balance	$ 9,990
Byron Hampton (2)
Issuance Date	Dec. 22, 2020
Maturity Date	Dec. 22, 2021
Interest	8.00%
Beginning Balance
Additions	5,000
Ending Balance	$ 5,000
Byron Hampton (3)
Issuance Date	Dec. 30, 2020
Maturity Date	Dec. 30, 2021
Interest	8.00%
Beginning Balance
Additions	20,000
Ending Balance	$ 20,000
EROP Enterprises, LLC
Issuance Date	Dec. 29, 2020
Maturity Date	Dec. 29, 2022
Interest	6.00%
Beginning Balance
Additions	100,000
Ending Balance	$ 100,000
EROP Enterprises, LLC (2)
Issuance Date	Feb. 01, 2021
Maturity Date	Dec. 29, 2022
Interest	6.00%
Additions	$ 100,000
Ending Balance	$ 100,000
EROP Enterprises, LLC (3)
Issuance Date	Mar. 08, 2021
Maturity Date	Mar. 08, 2022
Interest	6.00%
Additions	$ 100,000
Ending Balance	100,000
Total
Beginning Balance	14,165
Additions	334,990
Ending Balance	$ 349,155

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CONVERTIBLE NOTES PAYABLE AND LOANS PAYABLE (Details Narrative)	Mar. 31, 2021 USD ($)
Convertible notes
Total accrued interest	$ 3,339
Loans Payable
Total accrued interest	$ 4,356

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COMMON STOCK AND WARRANTS - Outstanding stock warrants and changes (Details)	12 Months Ended
	Mar. 31, 2021 USD ($) $ / shares shares
Stockholders' Equity Note [Abstract]
Number of warrants, outstanding at beginning of period | shares
Weighted average price, outstanding at beginning of period
Weighted average fair value, outstanding at beginning of period
Aggregate intrinsic value, outstanding at beginning of period | $
Number of warrants, issued | shares	1,000,000
Weighted average price, issued	$ .25
Weighted average fair value, issued	$ .18
Number of warrants, exercised | shares
Weighted average price, exercised
Weighted average fair value, exercised
Number of warrants, expired | shares
Weighted average price, expired
Weighted average fair value, expired
Number of warrants, outstanding at end of period | shares	1,000,000
Weighted average price, outstanding at end of period	$ .25
Weighted average fair value, outstanding at end of period	$ .18
Aggregate intrinsic value, outstanding at end of period | $
Number of warrants, exercisable | shares
Weighted average price, exercisable
Weighted average fair value, exercisable
Aggregate intrinsic value, exercisable | $
Weighted average remaining contractual life	2 years 6 months 15 days
Weighted average exercise price	$ .25

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COMMON STOCK AND WARRANTS (Details Narrative)	12 Months Ended
	Mar. 31, 2021 USD ($) $ / shares shares
Warrants
Aggregate fair value	$ 180,000
Estimates used, stock price | $ / shares	$ 0.18
Estimates used, exercise price | $ / shares	$ .25
Estimates used, risk free rate	1.57%
Estimates used, volatility	735.46%
Estimates used, expected life	3 years
Expense recognized	$ 165,000
Oliver Goeservices LLC
Common stock issued, shares | shares	1,950,000
Common stock issued, non-cash expense	$ 401,250
Common stock not yet issued, shares | shares	300,000
Common stock not yet issued, non-cash expense	$ 72,000
Paul Pelosi
Common stock issued, shares | shares	3,000,000
Common stock issued, non-cash expense	$ 870,000
Adam Fishman
Common stock issued, shares | shares	2,500,000
Common stock issued, non-cash expense	$ 750,000
Service Provider
Common stock issued, shares | shares	2,000,000
Common stock issued, non-cash expense	$ 940,000
St. Georges Eco-Mining Corp
Common stock issued, shares | shares	2,000,000
Common stock issued, non-cash expense	$ 760,000
EROP Enterprises LLC
Conversion of principal, amount	104,500
Conversion of interest, amount	$ 3,579
Conversion of principal and interest, shares | shares	734,820
Williams Ten, LLC
Conversion of principal, amount	$ 15,000
Conversion of interest, amount	$ 930
Conversion of principal and interest, shares | shares	109,862

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RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	12 Months Ended
	Mar. 31, 2021	Mar. 31, 2019	Mar. 31, 2018
Related Party Transactions [Abstract]
Promissory Note issued to related party, principal amount			$ 45,000
Repayments on Promissory Note	$ (20,000)	$ (15,000)
Common shares issued as part of repayment of Promissory Note, shares	11,000,000
Common shares issued as part of repayment of Promissory Note, per share	$ 0.0012
Agreement with sole officer and director of Company, monthly payment (2)		2,500
Amounts paid pursuant to agreement (2)	$ 5,000	$ 22,500
Common shares issued to Mr. Leonard Lovallo for role as director	4,000,000
Common shares issued to Mr. Leonard Lovallo for role as CEO and President	26,000,000
Common shares issued to Mr. Leonard Lovallo, non-cash stock compensation expense	$ 6,760,000

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INCOME TAX - Provision for Federal income tax (Details) - USD ($)	12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Income Tax Disclosure [Abstract]
Current Operations	$ 3,118,600	$ 1,400
Less: valuation allowance	(3,118,600)	(1,400)
Net provision for Federal income taxes

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INCOME TAX - Cumulative tax effect of significant items comprising net deferred tax amount (Details) - USD ($)	Mar. 31, 2021	Mar. 31, 2020
Income Tax Disclosure [Abstract]
Net operating loss carryover	$ 1,965,000	$ 234,300
Less: valuation allowance	(1,965,000)	(234,300)
Net deferred tax asset

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INCOME TAX (Details Narrative)	Mar. 31, 2021 USD ($)
Income Tax Disclosure [Abstract]
Net operating loss carry forwards	$ 1,965,000