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INCOME TAXES (Details - Deferred tax assets) - USD ($)
Mar. 31, 2025
Mar. 31, 2024
Deferred tax assets:    
Research and development credit carryforwards $ 3,442,000 $ 3,442,000
Capitalized research and development costs 519,000 646,000
Net operating loss carryforwards [1] 30,022,000 26,927,000
Stock compensation 415,000 2,244,000
Total deferred tax assets 34,398,000 33,259,000
Total deferred tax liabilities 0 0
Net deferred tax assets 34,398,000 33,259,000
Valuation allowance for deferred tax assets (34,398,000) (33,259,000)
Net deferred tax assets $ 0 $ 0
[1] Pursuant to Internal Revenue Code Section 382, use of our tax net operating loss carryforwards may be limited. The amount of the annual limitation, if any, will be determined based on the value of the Company immediately prior to an ownership change. Subsequent ownership changes may further affect the limitation in future years. If and when the Company utilizes the NOL carryforwards in a future period, it will perform an analysis to determine the effect, if any, of these loss limitation rules on the NOL carryforward balances.