Altair International (ATAO) 10-Q14 Nov 232024 Q2 Quarterly reportFinancial data

Company Profile

Cover

Cover - shares	6 Months Ended
Cover - shares	Sep. 30, 2023	Nov. 07, 2023
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2023
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2024
Current Fiscal Year End Date	--03-31
Entity File Number	333-190235
Entity Registrant Name	ALTAIR INTERNATIONAL CORP.
Entity Central Index Key	0001570937
Entity Tax Identification Number	99-0385465
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	322 North Shore Drive
Entity Address, Address Line Two	Building 1B, Suite 200
Entity Address, City or Town	Pittsburgh
Entity Address, State or Province	PA
Entity Address, Postal Zip Code	15212
City Area Code	412
Local Phone Number	770-3140
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		24,692,449

CONSOLIDATED BALANCE SHEETS (Un

CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($)	Sep. 30, 2023	Mar. 31, 2023
Current Assets:
Cash	$ 8,030	$ 28,897
Prepaid	7,980
Prepaid stock compensation		7,980
Total Current Assets	16,010	36,877
Total Assets	16,010	36,877
Current Liabilities:
Accounts payable		3,500
Accrued compensation	46,500	25,500
Loans payable	14,165	14,165
Interest payable	10,912	3,889
Convertible notes payable, net of debt discount of $49,591 and $129,180, respectively	144,353	47,844
Derivative liability	157,304	88,169
Total Current Liabilities	373,234	183,067
Total Liabilities	373,234	183,067
Stockholders’ Equity (Deficit):
Preferred Stock, $0.001 par value, 10,000,000 shares authorized, no shares issued
Common Stock, $0.001 par value, 5,000,000,000 shares authorized; 24,692,449 and 24,692,449 shares issued and outstanding, respectively	24,693	24,693
Additional paid in capital	16,945,642	16,945,642
Accumulated deficit	(17,327,559)	(17,116,525)
Total Stockholders' Equity (Deficit)	(357,224)	(146,190)
Total Liabilities and Stockholders' Deficit	$ 16,010	$ 36,877

CONSOLIDATED BALANCE SHEETS (_2

CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical) - $ / shares	Sep. 30, 2023	Sep. 30, 2022
Statement of Financial Position [Abstract]
Preferred Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Preferred Stock, Shares Authorized	10,000,000	10,000,000
Preferred Stock, Shares Issued	0	0
Preferred Stock, Shares Outstanding	0	0
Common Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Common Stock, Shares Authorized	5,000,000,000	5,000,000,000
Common Stock, Shares, Issued	24,692,449	24,692,449
Common Stock, Shares, Outstanding	24,692,449	24,692,449

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Operating Expenses:
Mining exploration expense
Consulting
Compensation - related party	12,000	102,000	24,000	204,000
Director fees	7,500	7,500	15,000	15,000
General and administrative	32,957	56,132	54,366	88,240
Total operating expenses	52,457	165,632	93,366	307,240
Loss from operations	(52,457)	(165,632)	(93,366)	(307,240)
Other Income (Expense):
Interest expense	(39,149)	(72,448)	(73,533)	(136,303)
Gain on conversion of debt		29,823		29,823
Change in fair value	51,532	(113,359)	(33,263)	(99,044)
Loss on issuance of convertible debt			(10,872)	(6,149)
Total other income (expense)	12,383	(155,984)	(117,668)	(211,673)
Loss before provision for income taxes	(40,074)	(321,616)	(211,034)	(518,913)
Provision for income taxes
Net Loss	$ (40,074)	$ (321,616)	$ (211,034)	$ (518,913)
Loss per share, basic and diluted	$ 0	$ (0.01)	$ (0.01)	$ (0.02)
Weighted average shares outstanding, basic and diluted	24,692,449	24,191,427	24,692,449	24,000,359

CONSOLIDATED STATEMENTS OF STOC

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (DEFICIT) (Unaudited) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	AOCI Attributable to Parent [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Mar. 31, 2022	$ 23,770	$ 15,357,857		$ (15,366,176)	$ 15,451
Shares, Outstanding, Beginning Balance at Mar. 31, 2022	23,769,668
Net loss				(197,297)	(197,297)
Shares issued for debt	$ 118	63,743			63,861
Stock Issued During Period, Shares, Conversion of Convertible Securities	117,769
Ending balance, value at Jun. 30, 2022	$ 23,888	15,421,600		(15,563,473)	(117,985)
Shares, Outstanding, Ending Balance at Jun. 30, 2022	23,887,437
Beginning balance, value at Mar. 31, 2022	$ 23,770	15,357,857		(15,366,176)	15,451
Shares, Outstanding, Beginning Balance at Mar. 31, 2022	23,769,668
Net loss					(518,913)
Ending balance, value at Sep. 30, 2022	$ 24,363	15,759,727		(15,885,089)	(100,999)
Shares, Outstanding, Ending Balance at Sep. 30, 2022	24,362,768
Beginning balance, value at Jun. 30, 2022	$ 23,888	15,421,600		(15,563,473)	(117,985)
Shares, Outstanding, Beginning Balance at Jun. 30, 2022	23,887,437
Net loss				(321,616)	(321,616)
Shares issued for debt	$ 475	338,127			338,602
Stock Issued During Period, Shares, Conversion of Convertible Securities	475,331
Ending balance, value at Sep. 30, 2022	$ 24,363	15,759,727		(15,885,089)	(100,999)
Shares, Outstanding, Ending Balance at Sep. 30, 2022	24,362,768
Beginning balance, value at Mar. 31, 2023	$ 24,693	16,945,642		(17,116,525)	(146,190)
Shares, Outstanding, Beginning Balance at Mar. 31, 2023	24,692,449
Net loss				(170,960)	(170,960)
Ending balance, value at Jun. 30, 2023	$ 24,693	16,945,642		(17,287,485)	(317,150)
Shares, Outstanding, Ending Balance at Jun. 30, 2023	24,692,449
Beginning balance, value at Mar. 31, 2023	$ 24,693	16,945,642		(17,116,525)	(146,190)
Shares, Outstanding, Beginning Balance at Mar. 31, 2023	24,692,449
Net loss					(211,034)
Ending balance, value at Sep. 30, 2023	$ 24,693	16,945,642		(17,327,559)	(357,224)
Shares, Outstanding, Ending Balance at Sep. 30, 2023	24,692,449
Beginning balance, value at Jun. 30, 2023	$ 24,693	16,945,642		(17,287,485)	(317,150)
Shares, Outstanding, Beginning Balance at Jun. 30, 2023	24,692,449
Net loss				(40,074)	(40,074)
Ending balance, value at Sep. 30, 2023	$ 24,693	$ 16,945,642		$ (17,327,559)	$ (357,224)
Shares, Outstanding, Ending Balance at Sep. 30, 2023	24,692,449

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	6 Months Ended
CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	Sep. 30, 2023	Sep. 30, 2022
CASH FLOW FROM OPERATING ACTIVITIES:
Net loss	$ (211,034)	$ (518,913)
Adjustments to reconcile net loss to net cash used in operating activities:
Debt discount expense	66,509	129,628
Stock based compensation		180,000
Gain on conversion of debt		(29,823)
Loss on issuance of convertible debt	10,872	6,149
Change in fair value of derivative	33,263	99,044
Changes in Operating Assets and Liabilities:
Accounts payable	(3,500)	19,500
Accrued compensation	21,000	12,500
Due to a related party		5,264
Accrued interest	7,023	6,675
Net Cash Used in Operating Activities	(75,867)	(89,976)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from convertible notes payable	55,000	35,000
Proceeds from notes payable		50,000
Net Cash Provided by Financing Activities	55,000	85,000
Net Change in Cash	(20,867)	(4,976)
Cash at Beginning of Period	28,897	20,917
Cash at End of Period	8,030	15,941
Interest
Income taxes
Supplemental non-cash disclosure:
Common stock issued for conversion of debt		$ 205,244

NOTE 1 _ ORGANIZATION AND BUSIN

NOTE 1 – ORGANIZATION AND BUSINESS OPERATIONS	6 Months Ended
NOTE 1 – ORGANIZATION AND BUSINESS OPERATIONS	Sep. 30, 2023
Accounting Policies [Abstract]
NOTE 1 – ORGANIZATION AND BUSINESS OPERATIONS	NOTE 1 – ORGANIZATION AND BUSINESS OPERATIONS Organization and Description of Business ALTAIR INTERNATIONAL CORP. (the “Company” “Altair”) was incorporated under the laws of the State of Nevada on December 20, 2012. The Company’s physical address is 322 North Shore Drive, Building 1B, Suite 200, Pittsburgh, PA 15212. License and Royalty Agreement On February 10, 2021, the Company entered into a License and Royalty Agreement (the “License Agreement”) with St-Georges Eco-Mining Corp. (“SX”) and St-Georges Metallurgy Corp. (“SXM”) under which Altair has received a perpetual, non-exclusive license from SX of its lithium extraction technology for Altair to develop its lithium bearing prospects in the United States and SXM’s EV battery recycling technology for which Altair has agreed to act as exclusive master agent to promote the licensing and deployment of the EV battery recycling technology in North America. Altair has agreed to provide SX with a net revenue interest royalty on all metals and minerals extracted (the “Products”) and sold from Altair’s mineral interests in the United States and SX has agreed to provide Altair with a 1% trailer fee on any royalty received by SX from the licensing of the SX EV battery recycling technology to each licensee of the SX EV battery recycling technology referred by Altair or Altair’s sub-agents. Altair will pay a royalty of 5% of the net revenue received by Altair for sales of Products using the lithium extraction technology which decreases to 3% of the net revenue on all payments in excess of US $8,000,000 of production on an annualized basis. The lithium extraction technology remains under development by SX and SXM. EVLS In August of 2021, the Company filed a patent application with the USPTO for its carbon nanotube/graphene based battery technology, which was comprised of 20 claims. In late November of 2021, we received a non-final rejection notice from the USPTO, citing a number of issues with the claims that would require amendment and/or modification. As we wish to submit a patent application with new ‘artwork,’ or technical drawings, we have decided to file a new patent application when feasible, as per USPTO policy an applicant cannot submit new artwork with an amended application. The technology remains viable, under further development, and, in our view, holds great potential to have a disruptive impact in the battery space.

NOTE 2 _ SUMMARY OF SIGNIFICANT

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Sep. 30, 2023
Accounting Policies [Abstract]
NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The Company’s unaudited consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“U.S. GAAP”), and pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”) and reflect all adjustments, consisting of normal recurring adjustments, which management believes are necessary to fairly present the financial position, results of operations and cash flows of the Company as of and for the six month period ending September 30, 2023, and not necessarily indicative of the results to be expected for the full year ending March 31, 2024. These unaudited financial statements should be read in conjunction with the financial statements and related notes included in the Company’s Annual Report on Form 10-K for the year ended March 31, 2023. Use of estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results may differ from those estimates. Concentrations of Credit Risk We maintain our cash in bank deposit accounts, the balances of which at times may exceed federally insured limits. We continually monitor our banking relationships and consequently have not experienced any losses in our accounts. We believe we are not exposed to any significant credit risk on cash. Cash Equivalents The Company considers all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents. There were no cash equivalents as of September 30, 2023 and March 31, 2023. Principles of Consolidation The accompanying consolidated financial statements for the six months ended September 30, 2023, include the accounts of the Company and its wholly owned subsidiary, EV Lithium Solutions, Inc. All significant intercompany transactions have been eliminated in consolidation. Mining Expenses The Company records all mining exploration and evaluation costs as expenses in the period in which they are incurred. Fair Value of Financial Instruments The Company follows paragraph 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and paragraph 820-10-35-37 of the FASB Accounting Standards Codification (“Paragraph 820-10-35-37”) to measure the fair value of its financial instruments. Paragraph 820-10-35-37 establishes a framework for measuring fair value in accounting principles generally accepted in the United States of America (U.S. GAAP), and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, Paragraph 820-10-35-37 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three levels of fair value hierarchy defined by Paragraph 820-10-35-37 are described below: Level 1: Quoted market prices available in active markets for identical assets or liabilities as of the reporting date. Level 2: Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date. Level 3: Pricing inputs that are generally unobservable inputs and not corroborated by market data. The carrying amount of the Company’s financial assets and liabilities, such as cash, prepaid expenses and accrued expenses approximate their fair value because of the short maturity of those instruments. The Company’s notes payable approximate the fair value of such instruments as the notes bear interest rates that are consistent with current market rates. The following table classifies the Company’s liabilities measured at fair value on a recurring basis into the fair value hierarchy as of: September 30, 2023 Description Level 1 Level 2 Level 3 Derivative $ — $ — $ 157,304 Total $ — $ — $ 157,304 March 31, 2023 Description Level 1 Level 2 Level 3 Derivative $ — $ — $ 88,169 Total $ — $ — $ 88,169 Recent Accounting Pronouncements The Company has implemented all new accounting pronouncements that are in effect. These pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

NOTE 3 _ GOING CONCERN

NOTE 3 – GOING CONCERN	6 Months Ended
NOTE 3 – GOING CONCERN	Sep. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
NOTE 3 – GOING CONCERN	NOTE 3 – GOING CONCERN The Company’s unaudited consolidated financial statements have been prepared on a going concern basis, which assumes the Company will be able to realize its assets and discharge its liabilities in the normal course of business for the foreseeable future. The Company has incurred losses since inception resulting in an accumulated deficit of $ 17,327,559

NOTE 4 _ CONVERTIBLE NOTES PAYA

NOTE 4 – CONVERTIBLE NOTES PAYABLE	6 Months Ended
NOTE 4 – CONVERTIBLE NOTES PAYABLE	Sep. 30, 2023
Debt Disclosure [Abstract]
NOTE 4 – CONVERTIBLE NOTES PAYABLE	NOTE 4 – CONVERTIBLE NOTES PAYABLE A summary of the Company’s convertible notes as of September 30, 2023, is presented below: Note Holder Date Maturity Date Interest Balance Additions Conversions Balance Thirty 05, LLC (1) 1/25/2022 1/25/2024 8 % $ 5,000 $ — $ — $ 5,000 Thirty 05, LLC (2) 3/7/2022 3/7/2024 8 % $ 2,500 $ — $ — $ 2,500 Thirty 05, LLC (2) 5/19/2022 5/19/2023 8 % $ 15,000 $ — $ — $ 15,000 EROP Enterprises (3) 11/14/2022 11/14/2023 8 % 10,000 — — 10,000 EROP Enterprises (4) 12/15/2022 12/15/2023 8 % 51,444 $ — — $ 51,444 EROP Enterprises (4) 12/29/2022 12/29/2023 8 % 25,000 $ — — $ 25,000 EROP Enterprises (4) 2/13/2023 2/13/2024 8 % 10,000 $ — — $ 10,000 EROP Enterprises (5) 3/28/2023 3/28/2024 8 % 20,000 $ — — 20,000 EROP Enterprises (6) 6/14/2023 6/14/2024 8 % — $ 25,000 — 25,000 EROP Enterprises (7) 8/15/2023 8/15/2024 8 % — $ 15,000 — 15,000 EROP Enterprises (8) 9/13/2023 9/13/2024 8 % — $ 15,000 — 15,000 Total $ 138,944 $ 55,000 $ — $ 193,944 Less Discount $ (91,100 ) $ (49,591 ) Total $ 47,844 $ 144,353 On January 25, 2023, EROP Enterprises LLC, agreed to extend the convertible promissory notes dated January 25, 2022 and March 7, 2022 by one additional year. Total accrued interest on the above Notes as of September 30, 2023 and March 31, 2023, is $ 10,912 3,889 (1) On notice, the Note holder has the right to convert all or a portion of the outstanding balance of the Note into common shares of the Company at a rate of the lesser of $1.00 or 70% of the lowest closing bid price of the common stock in the 5 days prior to conversion. (2) On notice, the Note holder has the right to convert all or a portion of the outstanding balance of the Note into common shares of the Company at a rate of the lesser of $0.50 or 70% of the lowest closing bid price of the common stock in the 5 days prior to conversion. (3) On notice, the Note holder has the right to convert all or a portion of the outstanding balance of the Note into common shares of the Company at a rate of the lesser of $0.375 or 80% of the lowest closing bid price of the common stock in the 5 days prior to conversion. (4) On notice, the Note holder has the right to convert all or a portion of the outstanding balance of the Note into common shares of the Company at a rate of the lesser of $0.375 or 70% of the lowest closing bid price of the common stock in the 5 days prior to conversion. (5) On notice, the Note holder has the right to convert all or a portion of the outstanding balance of the Note into common shares of the Company at a rate of the lesser of $0.07 or 70% of the lowest closing bid price of the common stock in the 5 days prior to conversion. (6) On notice, the Note holder has the right to convert all or a portion of the outstanding balance of the Note into common shares of the Company at a rate of the lesser of $0.10 or 70% of the lowest closing bid price of the common stock in the 5 days prior to conversion. (7) Converts at $0.05 per share. (8) Converts at $0.053 per share. A summary of the activity of the derivative liability for the notes above is as follows: Balance at March 31, 2023 $ 88,169 Increase to derivative due to new issuances 35,872 Decrease to derivative due to conversion/repayments — Derivative loss due to mark to market adjustment 33,263 Balance at September 30, 2023 $ 157,304 A summary of quantitative information about significant unobservable inputs (Level 3 inputs) used in measuring the Company’s derivative liability that are categorized within Level 3 of the fair value hierarchy as of September 30, 2023 and March 31, 2023, is as follows: Inputs September 30, 2023 March 31, 2023 Stock price $ 0.0415 $ 0.051 Conversion price $ 0.287 0.032, $ 0.015 0.056 Volatility (annual) 224.53 301.98 % 187.53 200.08 % Risk-free rate 5.55 5.61 4.64 4.94 Dividend rate — — Years to maturity .25 .71 .13 .99 A summary of quantitative information about significant unobservable inputs (Level 3 inputs) used in measuring the Company’s derivative liability that are categorized within Level 3 of the fair value hierarchy at the time of conversion is as follows: Inputs September 30, 2023 March 31, 2023 Stock price $ — $ 0.01 0.0141 Conversion price $ — $ 0.0106 0.0105 Volatility (annual) — 140.81 196.26 % Risk-free rate — 1.15 4.72 % Dividend rate — — Years to maturity — .25 .45 The development and determination of the unobservable inputs for Level 3 fair value measurements and fair value calculations are the responsibility of the Company’s management.

NOTE 5 _ LOAN PAYABLE

NOTE 5 – LOAN PAYABLE	6 Months Ended
NOTE 5 – LOAN PAYABLE	Sep. 30, 2023
Note 5 Loan Payable
NOTE 5 – LOAN PAYABLE	NOTE 5 – LOAN PAYABLE A summary of the Company’s loans payable as of September 30, 2023 is presented below: Note Holder Date Maturity Date Interest Balance Additions Repayments Balance Third party 8/24/2020 8/24/2021 0 % 14,165 $ — $ — $ 14,165

NOTE 6 _ COMMON STOCK

NOTE 6 – COMMON STOCK	6 Months Ended
NOTE 6 – COMMON STOCK	Sep. 30, 2023
Equity [Abstract]
NOTE 6 – COMMON STOCK	NOTE 6 – COMMON STOCK Effective January 25, 2023, the Company effectuated a 1 for 25 500,000,000 592,619

NOTE 7 _ WARRANTS

NOTE 7 – WARRANTS	6 Months Ended
NOTE 7 – WARRANTS	Sep. 30, 2023
Note 7 Warrants
NOTE 7 – WARRANTS	NOTE 7 – WARRANTS On October 15, 2020, the Company entered into a service agreement with a third party for a term of six months. Per the terms of the agreement the party was granted 40,000 0.25 180,000 4.50 0.25 1.57 735.46 A summary of the status of the Company’s outstanding stock warrants and changes during the year is presented below: Number of Warrants Weighted Weighted Aggregate Intrinsic Value Outstanding, March 31, 2023 40,000 $ 0.25 $ 0.18 $ — Issued — $ — $ — — Exercised — $ — $ — — Expired — $ — $ — — Exercisable, September 30, 2023 40,000 $ 0.25 $ 0.18 $ — Range of Exercise Prices Number Outstanding 9/30/2023 Weighted Average Remaining Contractual Life Weighted Average Exercise Price $0.25 40,000 .04 $0.25 The aggregate intrinsic value represents the total pretax intrinsic value, based on warrants with an exercise price less than the Company’s stock price as of September 30, 2023, which would have been received by the warrant holder had the warrant holder exercised their warrants as of that date.

NOTE 8 _ RELATED PARTY TRANSACT

NOTE 8 – RELATED PARTY TRANSACTIONS	6 Months Ended
NOTE 8 – RELATED PARTY TRANSACTIONS	Sep. 30, 2023
Related Party Transactions [Abstract]
NOTE 8 – RELATED PARTY TRANSACTIONS	NOTE 8 – RELATED PARTY TRANSACTIONS During the six months ended September 30, 2023 and 2022, the Company paid Mr. Leonard Lovallo $ 18,000 24,000 24,000 18,000 On January 8, 2022, the Company renewed and extended its contract with its CEO for a term of one year. As a signing bonus, Mr. Lovallo was granted 400,000 0.90 360,000 As of September 30, 2023 and March 31, 2023, the Company owes Ramzi Khoury $22,500 and $7,500, respectively, for director fees.

NOTE 9 _ SUBSEQUENT EVENTS

NOTE 9 – SUBSEQUENT EVENTS	6 Months Ended
NOTE 9 – SUBSEQUENT EVENTS	Sep. 30, 2023
Subsequent Events [Abstract]
NOTE 9 – SUBSEQUENT EVENTS	NOTE 9 – SUBSEQUENT EVENTS In accordance with SFAS 165 (ASC 855-10) management has performed an evaluation of subsequent events through the date that the financial statements were issued and has determined that it does not have any material subsequent events to disclose in these financial statements.

NOTE 2 _ SUMMARY OF SIGNIFICA_2

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The Company’s unaudited consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“U.S. GAAP”), and pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”) and reflect all adjustments, consisting of normal recurring adjustments, which management believes are necessary to fairly present the financial position, results of operations and cash flows of the Company as of and for the six month period ending September 30, 2023, and not necessarily indicative of the results to be expected for the full year ending March 31, 2024. These unaudited financial statements should be read in conjunction with the financial statements and related notes included in the Company’s Annual Report on Form 10-K for the year ended March 31, 2023.
Use of estimates	Use of estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results may differ from those estimates.
Concentrations of Credit Risk	Concentrations of Credit Risk We maintain our cash in bank deposit accounts, the balances of which at times may exceed federally insured limits. We continually monitor our banking relationships and consequently have not experienced any losses in our accounts. We believe we are not exposed to any significant credit risk on cash.
Cash Equivalents	Cash Equivalents The Company considers all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents. There were no cash equivalents as of September 30, 2023 and March 31, 2023.
Principles of Consolidation	Principles of Consolidation The accompanying consolidated financial statements for the six months ended September 30, 2023, include the accounts of the Company and its wholly owned subsidiary, EV Lithium Solutions, Inc. All significant intercompany transactions have been eliminated in consolidation.
Mining Expenses	Mining Expenses The Company records all mining exploration and evaluation costs as expenses in the period in which they are incurred.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company follows paragraph 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and paragraph 820-10-35-37 of the FASB Accounting Standards Codification (“Paragraph 820-10-35-37”) to measure the fair value of its financial instruments. Paragraph 820-10-35-37 establishes a framework for measuring fair value in accounting principles generally accepted in the United States of America (U.S. GAAP), and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, Paragraph 820-10-35-37 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three levels of fair value hierarchy defined by Paragraph 820-10-35-37 are described below: Level 1: Quoted market prices available in active markets for identical assets or liabilities as of the reporting date. Level 2: Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date. Level 3: Pricing inputs that are generally unobservable inputs and not corroborated by market data. The carrying amount of the Company’s financial assets and liabilities, such as cash, prepaid expenses and accrued expenses approximate their fair value because of the short maturity of those instruments. The Company’s notes payable approximate the fair value of such instruments as the notes bear interest rates that are consistent with current market rates. The following table classifies the Company’s liabilities measured at fair value on a recurring basis into the fair value hierarchy as of: September 30, 2023 Description Level 1 Level 2 Level 3 Derivative $ — $ — $ 157,304 Total $ — $ — $ 157,304 March 31, 2023 Description Level 1 Level 2 Level 3 Derivative $ — $ — $ 88,169 Total $ — $ — $ 88,169
Recent Accounting Pronouncements	Recent Accounting Pronouncements The Company has implemented all new accounting pronouncements that are in effect. These pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

NOTE 2 _ SUMMARY OF SIGNIFICA_3

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	6 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
Fair Value, Liabilities Measured on Recurring Basis [Table Text Block]	Description Level 1 Level 2 Level 3 Derivative $ — $ — $ 157,304 Total $ — $ — $ 157,304 March 31, 2023 Description Level 1 Level 2 Level 3 Derivative $ — $ — $ 88,169 Total $ — $ — $ 88,169

NOTE 4 _ CONVERTIBLE NOTES PA_2

NOTE 4 – CONVERTIBLE NOTES PAYABLE (Tables)	6 Months Ended
NOTE 4 – CONVERTIBLE NOTES PAYABLE (Tables)	Sep. 30, 2023
Debt Disclosure [Abstract]
Convertible Debt [Table Text Block]	Note Holder Date Maturity Date Interest Balance Additions Conversions Balance Thirty 05, LLC (1) 1/25/2022 1/25/2024 8 % $ 5,000 $ — $ — $ 5,000 Thirty 05, LLC (2) 3/7/2022 3/7/2024 8 % $ 2,500 $ — $ — $ 2,500 Thirty 05, LLC (2) 5/19/2022 5/19/2023 8 % $ 15,000 $ — $ — $ 15,000 EROP Enterprises (3) 11/14/2022 11/14/2023 8 % 10,000 — — 10,000 EROP Enterprises (4) 12/15/2022 12/15/2023 8 % 51,444 $ — — $ 51,444 EROP Enterprises (4) 12/29/2022 12/29/2023 8 % 25,000 $ — — $ 25,000 EROP Enterprises (4) 2/13/2023 2/13/2024 8 % 10,000 $ — — $ 10,000 EROP Enterprises (5) 3/28/2023 3/28/2024 8 % 20,000 $ — — 20,000 EROP Enterprises (6) 6/14/2023 6/14/2024 8 % — $ 25,000 — 25,000 EROP Enterprises (7) 8/15/2023 8/15/2024 8 % — $ 15,000 — 15,000 EROP Enterprises (8) 9/13/2023 9/13/2024 8 % — $ 15,000 — 15,000 Total $ 138,944 $ 55,000 $ — $ 193,944 Less Discount $ (91,100 ) $ (49,591 ) Total $ 47,844 $ 144,353
Schedule of Derivative Liabilities at Fair Value [Table Text Block]	Balance at March 31, 2023 $ 88,169 Increase to derivative due to new issuances 35,872 Decrease to derivative due to conversion/repayments — Derivative loss due to mark to market adjustment 33,263 Balance at September 30, 2023 $ 157,304
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]	Inputs September 30, 2023 March 31, 2023 Stock price $ 0.0415 $ 0.051 Conversion price $ 0.287 0.032, $ 0.015 0.056 Volatility (annual) 224.53 301.98 % 187.53 200.08 % Risk-free rate 5.55 5.61 4.64 4.94 Dividend rate — — Years to maturity .25 .71 .13 .99 A summary of quantitative information about significant unobservable inputs (Level 3 inputs) used in measuring the Company’s derivative liability that are categorized within Level 3 of the fair value hierarchy at the time of conversion is as follows: Inputs September 30, 2023 March 31, 2023 Stock price $ — $ 0.01 0.0141 Conversion price $ — $ 0.0106 0.0105 Volatility (annual) — 140.81 196.26 % Risk-free rate — 1.15 4.72 % Dividend rate — — Years to maturity — .25 .45

NOTE 5 _ LOAN PAYABLE (Tables)

NOTE 5 – LOAN PAYABLE (Tables)	6 Months Ended
NOTE 5 – LOAN PAYABLE (Tables)	Sep. 30, 2023
Note 5 Loan Payable
Schedule of Debt [Table Text Block]	Note Holder Date Maturity Date Interest Balance Additions Repayments Balance Third party 8/24/2020 8/24/2021 0 % 14,165 $ — $ — $ 14,165

NOTE 7 _ WARRANTS (Tables)

NOTE 7 – WARRANTS (Tables)	6 Months Ended
NOTE 7 – WARRANTS (Tables)	Sep. 30, 2023
Note 7 Warrants
Schedule of Stockholders' Equity Note, Warrants or Rights [Table Text Block]	Number of Warrants Weighted Weighted Aggregate Intrinsic Value Outstanding, March 31, 2023 40,000 $ 0.25 $ 0.18 $ — Issued — $ — $ — — Exercised — $ — $ — — Expired — $ — $ — — Exercisable, September 30, 2023 40,000 $ 0.25 $ 0.18 $ — Range of Exercise Prices Number Outstanding 9/30/2023 Weighted Average Remaining Contractual Life Weighted Average Exercise Price $0.25 40,000 .04 $0.25

Liabilities measured at fair va

Liabilities measured at fair value on a recurring basis into the fair value hierarchy (Details) - USD ($)	Sep. 30, 2023	Sep. 30, 2022
Fair Value, Inputs, Level 1 [Member]
Platform Operator, Crypto-Asset [Line Items]


Fair Value, Inputs, Level 2 [Member]
Platform Operator, Crypto-Asset [Line Items]


Fair Value, Inputs, Level 3 [Member]
Platform Operator, Crypto-Asset [Line Items]
	157,304	88,169
	$ 157,304	$ 88,169

NOTE 3 _ GOING CONCERN (Details

NOTE 3 – GOING CONCERN (Details Narrative) - USD ($)	Sep. 30, 2023	Mar. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Retained Earnings (Accumulated Deficit)	$ (17,327,559)	$ (17,116,525)

Convertible notes (Details)

Convertible notes (Details) - USD ($)	6 Months Ended
Convertible notes (Details) - USD ($)	Sep. 30, 2023	Mar. 31, 2023
Short-Term Debt [Line Items]
Ending balance	$ 144,353	$ 47,844
Convertible Debt A 7 [Member]
Short-Term Debt [Line Items]
[custom:NoteHolder]	Thirty 05, LLC (1)
Debt Instrument, Issuance Date	Jan. 25, 2022
Debt Instrument, Maturity Date	Jan. 25, 2024
Debt Instrument, Interest Rate During Period	8%
Ending balance	$ 5,000	5,000
Additions
Conversions
Conversions
Convertible Debt A 8 [Member]
Short-Term Debt [Line Items]
[custom:NoteHolder]	Thirty 05, LLC (2)
Debt Instrument, Issuance Date	Mar. 07, 2022
Debt Instrument, Maturity Date	Mar. 07, 2024
Debt Instrument, Interest Rate During Period	8%
Ending balance	$ 2,500	2,500
Additions
Conversions
Conversions
Convertible Debt A 9 [Member]
Short-Term Debt [Line Items]
[custom:NoteHolder]	Thirty 05, LLC (2)
Debt Instrument, Issuance Date	May 19, 2022
Debt Instrument, Maturity Date	May 19, 2023
Debt Instrument, Interest Rate During Period	8%
Ending balance	$ 15,000	15,000
Additions
Conversions
Conversions
Convertible Debt B 7 [Member]
Short-Term Debt [Line Items]
[custom:NoteHolder]	EROP Enterprises (3)
Debt Instrument, Issuance Date	Nov. 14, 2022
Debt Instrument, Maturity Date	Nov. 14, 2023
Debt Instrument, Interest Rate During Period	8%
Ending balance	$ 10,000	10,000
Additions
Conversions
Conversions
Convertible Debt B 8 [Member]
Short-Term Debt [Line Items]
[custom:NoteHolder]	EROP Enterprises (4)
Debt Instrument, Issuance Date	Dec. 15, 2022
Debt Instrument, Maturity Date	Dec. 15, 2023
Debt Instrument, Interest Rate During Period	8%
Ending balance	$ 51,444	51,444
Additions
Conversions
Conversions
Convertible Debt B 9 [Member]
Short-Term Debt [Line Items]
[custom:NoteHolder]	EROP Enterprises (4)
Debt Instrument, Issuance Date	Dec. 29, 2022
Debt Instrument, Maturity Date	Dec. 29, 2023
Debt Instrument, Interest Rate During Period	8%
Ending balance	$ 25,000	25,000
Additions
Conversions
Conversions
Convertible Debt B 10 [Member]
Short-Term Debt [Line Items]
[custom:NoteHolder]	EROP Enterprises (4)
Debt Instrument, Issuance Date	Feb. 13, 2023
Debt Instrument, Maturity Date	Feb. 13, 2024
Debt Instrument, Interest Rate During Period	8%
Ending balance	$ 10,000	10,000
Additions
Conversions
Conversions
Convertible Debt B 11 [Member]
Short-Term Debt [Line Items]
[custom:NoteHolder]	EROP Enterprises (5)
Debt Instrument, Issuance Date	Mar. 28, 2023
Debt Instrument, Maturity Date	Mar. 28, 2024
Debt Instrument, Interest Rate During Period	8%
Ending balance	$ 20,000	20,000
Additions
Conversions
Conversions
Convertible Debt B 12 [Member]
Short-Term Debt [Line Items]
[custom:NoteHolder]	EROP Enterprises (6)
Debt Instrument, Issuance Date	Jun. 14, 2023
Debt Instrument, Maturity Date	Jun. 14, 2024
Debt Instrument, Interest Rate During Period	8%
Ending balance	$ 25,000
Additions	25,000
Conversions
Conversions
Convertible Debt B 13 [Member]
Short-Term Debt [Line Items]
[custom:NoteHolder]	EROP Enterprises (7)
Debt Instrument, Issuance Date	Aug. 15, 2023
Debt Instrument, Maturity Date	Aug. 15, 2024
Debt Instrument, Interest Rate During Period	8%
Ending balance	$ 15,000
Additions	15,000
Conversions
Conversions
Convertible Debt B 14 [Member]
Short-Term Debt [Line Items]
[custom:NoteHolder]	EROP Enterprises (8)
Debt Instrument, Issuance Date	Sep. 13, 2023
Debt Instrument, Maturity Date	Sep. 13, 2024
Debt Instrument, Interest Rate During Period	8%
Ending balance	$ 15,000
Additions	15,000
Conversions
Conversions
Convertible Debt Totals [Member]
Short-Term Debt [Line Items]
Ending balance	193,944	138,944
Additions	55,000
Conversions
Conversions
Ending balance	(49,591)	(91,100)
Ending balance	$ 144,353	$ 47,844

Summary of the activity of the

Summary of the activity of the derivative liability for the notes (Details)	6 Months Ended
	Sep. 30, 2023 USD ($)
Debt Disclosure [Abstract]
Balance at March 31, 2023	$ 88,169
Increase to derivative due to new issuances	35,872
Decrease to derivative due to conversion/repayments
Derivative loss due to mark to market adjustment	33,263
Balance at September 30, 2023	$ 157,304

Assumptions used in measuring f

Assumptions used in measuring fair value of derivative liability (Details) - $ / shares	6 Months Ended	12 Months Ended
	Sep. 30, 2023	Mar. 31, 2023	Sep. 30, 2022
Short-Term Debt [Line Items]
Share Price	$ 0.0415		$ 0.051
[custom:ConversionPriceMinimum]	0.287	$ 0.015
[custom:ConversionPriceMaximum]	$ 0.032	$ 0.056
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Volatility Rate, Minimum	224.53%	187.53%
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Volatility Rate, Maximum	301.98%	200.08%
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Risk Free Interest Rate, Minimum	5.55%	4.64%
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Risk Free Interest Rate, Maximum	5.61%	4.94%
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Dividend Rate
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Term	3 months	1 month 17 days
[custom:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm2]	8 months 15 days	11 months 26 days
Debt Conversion [Member]
Short-Term Debt [Line Items]
Share Price		$ 0.0141
[custom:ConversionPriceMinimum]		0.0106
[custom:ConversionPriceMaximum]		$ 0.0105
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Volatility Rate, Minimum		140.81%
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Volatility Rate, Maximum		196.26%
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Risk Free Interest Rate, Minimum		1.15%
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Risk Free Interest Rate, Maximum		4.72%
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Dividend Rate
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Term		3 months
[custom:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm2]		5 months 12 days
[custom:SharePriceMinimum-0]		$ 0.01

NOTE 4 _ CONVERTIBLE NOTES PA_3

NOTE 4 – CONVERTIBLE NOTES PAYABLE (Details Narrative) - USD ($)	Sep. 30, 2023	Sep. 30, 2022
Convertible Notes Payable [Member]
Short-Term Debt [Line Items]
Accrued Liabilities, Current	$ 10,912	$ 3,889

Summary of loans payable (Detai

Summary of loans payable (Details) - Loans Payable A 1 [Member] - USD ($)	6 Months Ended
	Sep. 30, 2023	Mar. 31, 2023
Short-Term Debt [Line Items]
[custom:NoteHolder]	Third party
Debt Instrument, Issuance Date	Aug. 24, 2020
Debt Instrument, Maturity Date	Aug. 24, 2021
Debt Instrument, Interest Rate During Period	0%
Ending balance	$ 14,165	$ 14,165
Additions
Repayments

NOTE 6 _ COMMON STOCK (Details

NOTE 6 – COMMON STOCK (Details Narrative) - USD ($)	2 Months Ended	6 Months Ended
NOTE 6 – COMMON STOCK (Details Narrative) - USD ($)	Mar. 31, 2023	Sep. 30, 2023
Equity [Abstract]
Stockholders' Equity, Reverse Stock Split	1 for 25
Stock Issued During Period, Shares, Reverse Stock Splits	500,000,000
[custom:CommonStockReclassedToAdditionalPaidInCapital]		$ 592,619

Summary of the status of outsta

Summary of the status of outstanding stock warrants and changes (Details)	6 Months Ended
	Sep. 30, 2023 USD ($) $ / shares shares
Class of Warrant or Right [Line Items]
Weighted average price, outstanding at end of period	$ 0.25
Stock Warrant [Member]
Class of Warrant or Right [Line Items]
Number of warrants, outstanding at end of period \| shares	40,000
Weighted average price, outstanding at end of period	$ 0.25
Weighted average fair value, outstanding at beginning of period	$ 0.18
Aggregate intrinsic value, outstanding at beginning of period \| $
Number of warrants, outstanding at beginning of period \| shares
Weighted average price, outstanding at beginning of period
Weighted average fair value, outstanding at beginning of period
Number of warrants, outstanding at beginning of period \| shares
Weighted average price, outstanding at beginning of period
Weighted average fair value, outstanding at beginning of period
Number of warrants, outstanding at beginning of period \| shares
Weighted average price, outstanding at beginning of period
Weighted average fair value, outstanding at beginning of period
Number of warrants, outstanding at beginning of period \| shares	40,000
Weighted average price, outstanding at beginning of period	$ 0.25
Weighted average fair value, outstanding at beginning of period	$ 0.18
Aggregate intrinsic value, outstanding at beginning of period \| $
Range of exercise prices	$ 0.25
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Outstanding, Weighted Average Remaining Contractual Terms	14 days

NOTE 7 _ WARRANTS (Details Narr

NOTE 7 – WARRANTS (Details Narrative) - USD ($)	6 Months Ended
NOTE 7 – WARRANTS (Details Narrative) - USD ($)	Sep. 30, 2023	Apr. 15, 2021
Note 7 Warrants
Class of Warrant or Right, Outstanding		40,000
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 0.25
[custom:AggregateFairValueOfWarrants]	$ 180,000
[custom:WarrantsEstimatesUsedStockPrice-0]	$ 4.50
[custom:WarrantsEstimatesUsedExercisePrice]	$ 0.25
[custom:WarrantsEstimatesUsedRiskFreeRate]	1.57%
[custom:WarrantsEstimatesUsedVolatility]	735.46%

NOTE 8 _ RELATED PARTY TRANSA_2

NOTE 8 – RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	6 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Related Party Transactions [Abstract]
Salary and Wage, Officer, Excluding Cost of Good and Service Sold	$ 18,000	$ 24,000
Accounts Payable and Other Accrued Liabilities	$ 24,000	$ 18,000
[custom:StockIssuedDuringPeriodSharesRelatedParties2]		400,000
[custom:StockIssuedDuringPeriodPricePerShareRelatedParties2]		$ 0.90
[custom:StockIssuedRelatedPartyNonCashStockCompensationExpense2]		$ 360,000