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Schedule of Components of Net Deferred Tax Assets (Liabilities) (Details) - USD ($) | Mar. 31, 2023 | Mar. 31, 2022
--- | --- | ---
Deferred tax assets: |  |
Percentage depletion carryforwards | $ 1,375,131 | $ 1,117,622
Deferred stock-based compensation | 22,041 | 30,094
Asset retirement obligation | 153,358 | 154,458
Net operating loss | 665,386 | 1,132,918
Other | 11,642 | 10,263
Total deferred tax assets | 2,227,558 | 2,445,355
Deferred tax liabilities: |  |
Excess financial accounting bases over tax bases of property and equipment | 2,223,980 | 1,691,865
Deferred tax asset, net | 3,578 | 753,490
Valuation allowance | (3,578) | (753,490)
Net deferred tax |  |

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