STOCK OPTIONS (Tables)

9 Months Ended

Dec. 31, 2024

Share-Based Payment Arrangement [Abstract]

SCHEDULE OF STOCK OPTION ACTIVITY

A summary of option activity for the period ended December 31, 2024 is presented below:

						Weighted-
				Weighted-		Average
				Average		Remaining		Aggregate
				Exercise		Contractual		Intrinsic
	Options			Price		Life (Years)		Value
Outstanding at March 31, 2024		1,108,356			3.42		3.45		595
Granted		688,194			2.15		-		-
Forfeited		(600,000	)		4.10		-		-
Exercised		-			-		-		-
Outstanding at December 31, 2024		1,196,550		$	2.35		3.03	$	162
Vested December 31, 2024		509,493		$	2.05			$	162
Exercisable at December 31, 2024		342,237		$	1.61			$	162

SCHEDULE OF FAIR VALUE ASSUMPTIONS OF SHARE OPTION AWARDS

The fair value of the share option awards was estimated using the Black-Scholes method and probability-weighted expected return method (PWERM) based on the following weighted-average assumptions:

	Nine Months Ended
	December 31, 2024
Expected life in years		10
Stock price volatility		138.35% - 142.42	%
Risk free interest rate		2.09% - 3.58 %
Expected dividends		0	%
Forfeiture rate		18.02 – 19.10	%