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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.

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- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-2 + Details
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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 -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-2 + Details
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- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible operating loss carryforwards. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-6 + Details
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