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v3.21.2

Interim Statement Presentation (Details Narrative) - USD ($) |  |  | 3 Months Ended | 6 Months Ended | 12 Months Ended
--- | --- | --- | --- | --- | ---
Feb. 26, 2021 | Feb. 23, 2021 | Mar. 31, 2021 | Mar. 31, 2020 | Mar. 31, 2021 | Mar. 31, 2020 | Sep. 30, 2018 | Sep. 30, 2017
Research and development expenses |  |  | $ 641,497 | $ 404,933 | $ 1,275,722 | $ 781,519 |  |
Settlement Agreement [Member] |  |  |  |  |  |  |  |
One-time gain | $ 3,674,165 |  |  |  |  |  |  |
Settlement Agreement [Member] | Aron Govil [Member] | Preferred Stock And Outstanding Options [Member] |  |  |  |  |  |  |  |
Receivable from related party | $ 1,533,280 |  |  |  |  |  |  |
Incorrectly Handled and Accounted [Member] |  |  |  |  |  |  |  |
Advertising expenses |  |  |  |  |  |  | $ 400,000 |
Intangible asset |  |  |  |  |  |  | 5,700,000 |
Research and development expenses |  |  |  |  |  |  | 975,000 |
Error corrections and prior period adjustments, description |  |  |  |  | In 2017 the operations of the Company were vastly different with both the environmental and circuit board manufacturing segments accounting for approximately 75% of revenues. These businesses are now either sold or discontinued. The current reported 2017 financial statements of the Company do not give an accurate representation of the Company today because only 16% of the $120M business operations are still a part of current operations. |  |  |
Incorrectly Handled and Accounted [Member] | Settlement Agreement [Member] |  |  |  |  |  |  |  |
Error corrections and prior period adjustments, description |  |  |  |  | As part of the Settlement Agreement, Mr. Govil was required to pay the Company consideration of $7,100,000 (the "Settlement Amount") by entering into the Agreement. The Settlement Amount was satisfied in a combination of Mr. Govil forfeiting certain Preferred Stock and outstanding options and executing a secured note in the amount of $1,533,280. The Independent Board of Directors in coordination with Management concluded the settlement represented fair value. |  |  |
Incorrectly Handled and Accounted [Member] | Settlement Agreement [Member] | Aron Govil [Member] |  |  |  |  |  |  |  |
Error corrections and prior period adjustments, description | As discussed above, Mr. Govil also executed a secured promissory note (the "Note") in the amount of $1,533,280. The Note matures and is due in full in two years and bears interest at 9% per annum and is secured by all of Mr. Govil's assets. Mr. Govil also agreed to sign an affidavit confessing judgment in the event of a default on the Note. |  |  |  |  |  |  |
Receivable from related party | $ 7,100,000 |  |  |  |  |  |  |
Shares repurchased during period, value | $ 1,533,280 |  |  |  |  |  |  |
Incorrectly Handled and Accounted [Member] | Settlement Agreement [Member] | Aron Govil [Member] | Series A Preferred Stock [Member] |  |  |  |  |  |  |  |
Shares repurchased during period |  |  |  |  | 1,000,000 |  |  |
Incorrectly Handled and Accounted [Member] | Settlement Agreement [Member] | Aron Govil [Member] | Preferred Stock Series C [Member] |  |  |  |  |  |  |  |
Shares repurchased during period |  |  |  |  | 50,000 |  |  |
Incorrectly Handled and Accounted [Member] | Settlement Agreement [Member] | Aron Govil [Member] | Series 1 Preferred Stock [Member] |  |  |  |  |  |  |  |
Shares repurchased during period |  |  |  |  | 469,949 |  |  |
Incorrectly Handled and Accounted [Member] | Disputes [Member] |  |  |  |  |  |  |  |
Dispute amount |  | $ 7,100,000 |  |  |  |  | $ 1,500,000 | $ 5,600,000

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