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Schedule of Components of Net Deferred Tax Assets (Liabilities) (Details) - USD ($) | Mar. 31, 2022 | Mar. 31, 2021
--- | --- | ---
Deferred tax assets: |  |
Percentage depletion carryforwards | $ 1,117,622 | $ 1,132,352
Deferred stock-based compensation | 30,094 | 37,977
Asset retirement obligation | 154,458 | 153,048
Net operating loss | 1,132,918 | 1,411,017
Other | 10,263 | 9,840
Total deferred tax assets | 2,445,355 | 2,744,234
Deferred tax liabilities: |  |
Excess financial accounting bases over tax bases of property and equipment | 1,691,865 | 1,485,833
Deferred tax asset, net | 753,490 | 1,258,401
Valuation allowance | (753,490) | (1,258,401)
Net deferred tax |  |

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- Definition Amount, after allocation of valuation allowances and deferred tax liability, of deferred tax asset attributable to deductible differences and carryforwards, without jurisdictional netting. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32537-109319 + Details
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- Definition Amount, before allocation of valuation allowance, of deferred tax asset attributable to deductible temporary differences, classified as other. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 6 -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32621-109319 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 8 -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32632-109319 + Details
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