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STOCK OPTIONS AND WARRANTS (Details Narrative) - USD ($) |  |  | 1 Months Ended | 3 Months Ended |  |
--- | --- | --- | --- | --- | --- | ---
Feb. 12, 2024 | Feb. 09, 2024 | Mar. 28, 2024 | Oct. 31, 2017 | Mar. 31, 2024 | Mar. 31, 2023 | Jan. 31, 2022 | Jul. 31, 2021
Intrinsic value |  |  |  |  | $ 0 |  |  |
intrinsic value, exercisable |  |  |  |  | 0 |  |  |
Units, issued |  |  |  |  |  |  | 228,530 | 180,000
Stock-based compensation expense |  |  |  |  | 44,247 | $ 390,806 |  |
Non-vested stock options 2024 |  |  |  |  | 81,974 |  |  |
Non-vested stock options periods 2025 |  |  |  |  | 89,018 |  |  |
Non-vested stock options periods 2026 |  |  |  |  | 14,683 |  |  |
Non-vested stock options periods 2027 |  |  |  |  | 1,223 |  |  |
Non-vested stock options periods thereafter |  |  |  |  | 296 |  |  |
Total unrecognized compensation cost |  |  |  |  | $ 187,194 |  |  |
Purchase Warrants |  | 108,912 |  |  |  |  |  |
Debt cancelled | $ 302,175 | $ 289,882 |  |  |  |  |  |
weighted average remaining life |  |  |  |  | 3 years 2 months 4 days |  |  |
Calvary [Member] |  |  |  |  |  |  |  |
Purchase Warrants |  | 104,274 |  |  |  |  |  |
Technology License and Commercialization Agreement |  |  |  |  |  |  |  |
Agreement description |  |  | the Company and GOLQ agreed to and added Section 3.3 to further detail technical assistance from GOLQ to the Company. In addition, Section 5.1 was amended such that the royalty was lowered from eight percent (8%) to five percent (5%) for which the Company granted to GOLQ a warrant to purchase two hundred ninety-two thousand (292,000) shares of Company Common Stock (the “Warrant”) for a price equal to $0.01 per share (the “Exercise Price”). The Warrant may be exercised at any time commencing upon the date that is six (6) months from the Effective Date and terminating at 5:00 P.M., New York time, on the three (3) year anniversary of the Effective Date, unless the closing sale price for the common stock of the Company has closed at or above $5.00 for ten consecutive trading days. Further, the Amendment contains a blocker provision that limits shares issuable under the Warrant such that the shares beneficially owned by GOLQ does not exceed 9.99% of the total number of issued and outstanding shares of the Company’s Common Stock (including for such purpose the shares of Common Stock issuable upon such exercise). These GOLQ Warrants were valued at $480,358 and together with the common shares issued to GOLQ, discussed in Note 8 |  |  |  |  |
2017 Equity Incentive Plan [Member] | Stocks Option [Member] |  |  |  |  |  |  |  |
Option granted, description |  |  |  | Any option granted under the 2021 Plan must provide for an exercise price of not less than 100% of the fair market value of the underlying shares on the date of grant and not less than $4.00 per share, but the exercise price of any ISO granted to an eligible employee owning more than 10% of our outstanding common stock must not be less than 110% of fair market value on the date of the grant. The plans further provide that with respect to ISOs the aggregate fair market value of the common stock underlying the options which are exercisable by any option holder during any calendar year cannot exceed $100,000. The exercise price of any NSO granted under the 2021 Plan is determined by the Board at the time of grant but must be at least equal to fair market value on the date of grant |  |  |  |
Stock Options and restricted common stock [Member] |  |  |  |  |  |  |  |
Vested shares of Common Stock |  |  |  |  | 180,000 |  |  |
Stock compensation |  |  |  |  | $ 255,600 |  |  |

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