Altair International (ATAO) 10-Q14 Nov 242024 Q2 Quarterly reportFinancial data

Company Profile

Cover

Cover - shares	6 Months Ended
Cover - shares	Sep. 30, 2024	Nov. 14, 2024
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2024
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
Title of 12(b) Security	Common stock
Trading Symbol	ATAO
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		32,803,527

CONSOLIDATED BALANCE SHEETS (Un

CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($)	Sep. 30, 2024	Mar. 31, 2024
Current Assets:
Cash	$ 461	$ 4,298
Prepaid		6,500
Total Current Assets	461	10,798
Total Assets	461	10,798
Current Liabilities:
Accounts payable	4,000
Loans payable	14,165	14,165
Interest payable	17,877	13,029
Convertible notes payable, net of debt discount of $0 and $5,210, respectively	141,444	166,234
Due to a related party	52,600
Total Current Liabilities	230,086	193,428
Total Liabilities	230,086	193,428
Commitments and contingencies
Stockholders’ 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; 32,803,527 and 30,238,686 shares issued and outstanding, respectively	$ 32,804	$ 30,239
Common stock to be issued		58,938
Additional paid in capital	$ 17,335,472	$ 17,243,603
Accumulated deficit	(17,597,901)	(17,515,410)
Total Stockholders' Deficit	(229,625)	(182,630)
Total Liabilities and Stockholders' Deficit	$ 461	$ 10,798

CONSOLIDATED BALANCE SHEETS (_2

CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical) - $ / shares	Sep. 30, 2024	Mar. 31, 2024	Sep. 30, 2023
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 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	32,803,527
Common Stock, Shares, Outstanding	32,803,527	30,238,686

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended				6 Months Ended
CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	Sep. 30, 2024	Jun. 30, 2024	Sep. 30, 2023	Jun. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Operating Expenses:
Compensation - related party	$ 12,000		$ 12,000		$ 24,000	$ 24,000
Director fees			7,500		2,500	15,000
General and administrative	24,150		32,957		44,435	54,366
Total operating expenses	36,150		52,457		70,935	93,366
Loss from operations	(36,150)		(52,457)		(70,935)	(93,366)
Other Income (Expense):
Interest expense	(2,998)		(39,149)		(11,556)	(73,533)
Change in fair value			51,532			(33,263)
Loss on issuance of convertible debt						(10,872)
Total other income (expense)	(2,998)		12,383		(11,556)	(117,668)
Loss before provision for income taxes	(39,148)		(40,074)		(82,491)	(211,034)
Provision for income taxes
Net loss	$ (39,148)	$ (43,343)	$ (40,074)	$ (170,960)	$ (82,491)	$ (211,034)
Loss per share, basic and diluted	$ 0		$ 0		$ 0	$ (0.01)
Weighted average shares outstanding, basic and diluted	32,632,594		24,692,449		32,009,239	24,692,449
Balance, March 31, 2023	$ (206,147)	(182,630)	$ (317,150)	(146,190)	$ (182,630)	$ (146,190)
Shares issued for debt	$ 15,670	15,826
Stock Issued During Period, Shares, Conversion of Convertible Securities	827,675
Shares issued for compensation – related party		4,000
Balance, September 30, 2023	$ (229,625)	(206,147)	(357,224)	(317,150)	(229,625)	(357,224)
Common Stock [Member]
Other Income (Expense):
Net loss
Balance, March 31, 2023	$ 31,976	$ 30,239	$ 24,693	$ 24,693	$ 30,239	$ 24,693
Shares, Outstanding, Beginning Balance	31,975,852	30,238,686	24,692,449	24,692,449	30,238,686	24,692,449
Shares issued for debt	$ 828	$ 1,577
Stock Issued During Period, Shares, Conversion of Convertible Securities		1,577,166
Shares issued for compensation – related party		$ 160
Stock Issued During Period, Shares, Other		160,000
Balance, September 30, 2023	$ 32,804	$ 31,976	$ 24,693	$ 24,693	$ 32,804	$ 24,693
Shares, Outstanding, Ending Balance	32,803,527	31,975,852	24,692,449	24,692,449	32,803,527	24,692,449
Additional Paid-in Capital [Member]
Other Income (Expense):
Net loss
Balance, March 31, 2023	17,320,630	17,243,603	16,945,642	16,945,642	$ 17,243,603	$ 16,945,642
Shares issued for debt	14,842	73,187
Shares issued for compensation – related party		3,840
Balance, September 30, 2023	17,335,472	17,320,630	16,945,642	16,945,642	17,335,472	16,945,642
AOCI Attributable to Parent [Member]
Other Income (Expense):
Net loss
Balance, March 31, 2023		58,938			58,938
Shares issued for debt		(58,938)
Shares issued for compensation – related party
Balance, September 30, 2023
Retained Earnings [Member]
Other Income (Expense):
Net loss	(39,148)	(43,343)	(40,074)	(170,960)
Balance, March 31, 2023	(17,558,753)	(17,515,410)	(17,287,485)	(17,116,525)	(17,515,410)	(17,116,525)
Shares issued for debt
Shares issued for compensation – related party
Balance, September 30, 2023	$ (17,597,901)	$ (17,558,753)	$ (17,327,559)	$ (17,287,485)	$ (17,597,901)	$ (17,327,559)

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	6 Months Ended
CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	Sep. 30, 2024	Sep. 30, 2023
CASH FLOW FROM OPERATING ACTIVITIES:
Net loss	$ (82,491)	$ (211,034)
Adjustments to reconcile net loss to net cash used in operating activities:
Debt discount expense	5,210	66,509
Loss on issuance of convertible debt		10,872
Change in fair value of derivative		33,263
Common stock issued for services – related party	4,000
Changes in Operating Assets and Liabilities:
Prepaid	6,500
Accounts payable	4,000	(3,500)
Accrued compensation		21,000
Accrued interest	6,344	7,023
Net Cash Used in Operating Activities	(56,437)	(75,867)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from convertible notes payable		55,000
Cash advances – related party	52,600
Net Cash Provided by Financing Activities	52,600	55,000
Net Change in Cash	(3,837)	(20,867)
Cash at Beginning of Period	4,298	28,897
Cash at End of Period	461	8,030
Interest
Income taxes
Supplemental non-cash disclosure:
Common stock issued for conversion of debt	$ 31,496

NOTE 1 _ ORGANIZATION AND BUSIN

NOTE 1 – ORGANIZATION AND BUSINESS OPERATIONS	6 Months Ended
NOTE 1 – ORGANIZATION AND BUSINESS OPERATIONS	Sep. 30, 2024
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. Merger Agreement On February 16, 2024, we entered into an Agreement and Plan of Merger (the “Merger Agreement”) among Premier Air Charter, Inc. (“Premier”), Premier Air Charter Merger Sub, Inc. (“Merger Sub”), and TIPP Aviation, LLC, the sole shareholder of Premier. Under the terms of the Merger Agreement, Altair will exchange 85% of its shares of common stock for all issued and outstanding shares of Premier common stock and Merger Sub will be merged into Premier (the “Merger”). The officers and directors of Premier will be the officers and directors of Altair following the Merger. The closing of the Merger is subject to a number of pre-conditions, including Premier providing two years of audited financial statements by a PCAOB registered accounting firm. Presently, Altair and Premier are working diligently to satisfy those preconditions with an intent to close the Merger as soon as possible.

NOTE 2 _ SUMMARY OF SIGNIFICANT

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Sep. 30, 2024
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, 2024, and not necessarily indicative of the results to be expected for the full year ending March 31, 2025. 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, 2024. 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, 2024 and March 31, 2024. Principles of Consolidation The accompanying unaudited consolidated financial statements for the three and six months ended September 30, 2024 and 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. 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, 2024
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 $ 17,597,901

NOTE 4 _ CONVERTIBLE NOTES PAYA

NOTE 4 – CONVERTIBLE NOTES PAYABLE	6 Months Ended
NOTE 4 – CONVERTIBLE NOTES PAYABLE	Sep. 30, 2024
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, 2024, is presented below: Note Holder Date Maturity Date Interest Balance Additions Conversions Balance EROP Enterprises (1) 12/15/2022 12/15/2023 8 % $ 51,444 $ — $ — $ 51,444 EROP Enterprises (1) 12/29/2022 12/29/2023 8 % $ 25,000 $ — $ — $ 25,000 EROP Enterprises (1) 3/28/2023 3/28/2024 8 % $ 20,000 $ — $ — $ 20,000 EROP Enterprises (1) 6/14/2023 6/14/2024 8 % $ 25,000 $ — $ — $ 25,000 EROP Enterprises (1) 9/13/2023 9/13/2024 8 % $ 15,000 $ — $ (15,000 ) $ — EROP Enterprises (2) 12/21/2023 12/21/2024 8 % $ 10,000 $ — $ (10,000 ) $ — EROP Enterprises (3) 1/12/2024 1/12/2025 8 % 5,000 — (5,000 ) — EROP Enterprises (4) 2/28/2024 2/28/2025 8 % 12,000 — — 12,000 EROP Enterprises (4) 2/28/2024 2/28/2025 8 % 8,000 — — 8,000 Total $ 171,444 $ — $ (30,000 ) $ 141,444 Less Discount $ (5,210 ) $ — Total $ 166,234 $ 141,444 Total accrued interest on the above Notes as of September 30, 2024 and March 31, 2024 is $ 17,878 13,029 (1) On December 5, 2023, the note holders agreed to change the conversion rate to $0.02. (2) Converts at $0.015 per share. (3) Converts at $0.04 per share. (4) Converts at $0.03 per share.

NOTE 5 _ LOAN PAYABLE

NOTE 5 – LOAN PAYABLE	6 Months Ended
NOTE 5 – LOAN PAYABLE	Sep. 30, 2024
Note 5 Loan Payable
NOTE 5 – LOAN PAYABLE	NOTE 5 – LOAN PAYABLE A summary of the Company’s loans payable as of September 30, 2024, 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, 2024
Equity [Abstract]
NOTE 6 – COMMON STOCK	NOTE 6 – COMMON STOCK On April 9, 2024, the Company’s transfer agent issued 785,833 On May 31, 2024, EROP converted $ 15,000 827 791,333 On July 19, 2024, EROP converted its January 12, 2024, note payable into 130,194 On July 19, 2024, EROP converted its December 23, 2023, note payable into 697,481 Refer to Note 7 for shares issued to related parties.

NOTE 7 _ RELATED PARTY TRANSACT

NOTE 7 – RELATED PARTY TRANSACTIONS	6 Months Ended
NOTE 7 – RELATED PARTY TRANSACTIONS	Sep. 30, 2024
Related Party Transactions [Abstract]
NOTE 7 – RELATED PARTY TRANSACTIONS	NOTE 7 – RELATED PARTY TRANSACTIONS During the six months ended September 30, 2024 and 2023, the Company paid Mr. Leonard Lovallo $ 24,000 18,000 1,760,000 44,000 160,000 4,000 160,000 4,000 During the six months ended September 30, 2024, Premier has advanced the Company $ 52,600

NOTE 8 _ SUBSEQUENT EVENTS

NOTE 8 – SUBSEQUENT EVENTS	6 Months Ended
NOTE 8 – SUBSEQUENT EVENTS	Sep. 30, 2024
Subsequent Events [Abstract]
NOTE 8 – SUBSEQUENT EVENTS	NOTE 8 – SUBSEQUENT EVENTS In accordance with SFAS 165 (ASC 855-10) management has performed an evaluation of subsequent events through the date that the unaudited financial statements were issued and has determined that there are no material subsequent events to disclose in these unaudited financial statements.

NOTE 2 _ SUMMARY OF SIGNIFICA_2

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Sep. 30, 2024
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, 2024, and not necessarily indicative of the results to be expected for the full year ending March 31, 2025. 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, 2024.
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, 2024 and March 31, 2024.
Principles of Consolidation	Principles of Consolidation The accompanying unaudited consolidated financial statements for the three and six months ended September 30, 2024 and 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.
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 4 _ CONVERTIBLE NOTES PA_2

NOTE 4 – CONVERTIBLE NOTES PAYABLE (Tables)	6 Months Ended
NOTE 4 – CONVERTIBLE NOTES PAYABLE (Tables)	Sep. 30, 2024
Debt Disclosure [Abstract]
Convertible Debt [Table Text Block]	Note Holder Date Maturity Date Interest Balance Additions Conversions Balance EROP Enterprises (1) 12/15/2022 12/15/2023 8 % $ 51,444 $ — $ — $ 51,444 EROP Enterprises (1) 12/29/2022 12/29/2023 8 % $ 25,000 $ — $ — $ 25,000 EROP Enterprises (1) 3/28/2023 3/28/2024 8 % $ 20,000 $ — $ — $ 20,000 EROP Enterprises (1) 6/14/2023 6/14/2024 8 % $ 25,000 $ — $ — $ 25,000 EROP Enterprises (1) 9/13/2023 9/13/2024 8 % $ 15,000 $ — $ (15,000 ) $ — EROP Enterprises (2) 12/21/2023 12/21/2024 8 % $ 10,000 $ — $ (10,000 ) $ — EROP Enterprises (3) 1/12/2024 1/12/2025 8 % 5,000 — (5,000 ) — EROP Enterprises (4) 2/28/2024 2/28/2025 8 % 12,000 — — 12,000 EROP Enterprises (4) 2/28/2024 2/28/2025 8 % 8,000 — — 8,000 Total $ 171,444 $ — $ (30,000 ) $ 141,444 Less Discount $ (5,210 ) $ — Total $ 166,234 $ 141,444 Total accrued interest on the above Notes as of September 30, 2024 and March 31, 2024 is $ 17,878 13,029 (1) On December 5, 2023, the note holders agreed to change the conversion rate to $0.02. (2) Converts at $0.015 per share. (3) Converts at $0.04 per share. (4) Converts at $0.03 per share.

NOTE 5 _ LOAN PAYABLE (Tables)

NOTE 5 – LOAN PAYABLE (Tables)	6 Months Ended
NOTE 5 – LOAN PAYABLE (Tables)	Sep. 30, 2024
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 3 _ GOING CONCERN (Details

NOTE 3 – GOING CONCERN (Details Narrative) - USD ($)	Sep. 30, 2024	Mar. 31, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Retained Earnings (Accumulated Deficit)	$ (17,597,901)	$ (17,515,410)

Convertible notes (Details)

Convertible notes (Details) - USD ($)	6 Months Ended
Convertible notes (Details) - USD ($)	Sep. 30, 2024	Mar. 31, 2024	Sep. 30, 2023
Short-Term Debt [Line Items]
[custom:NoteHolder]	EROP Enterprises (2)
Ending balance	$ 141,444	$ 166,234
Convertible Debt B 8 [Member]
Short-Term Debt [Line Items]
[custom:NoteHolder]	EROP Enterprises (1)
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 (1)
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 11 [Member]
Short-Term Debt [Line Items]
[custom:NoteHolder]	EROP Enterprises (1)
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 (1)
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		25,000
Additions
Conversions
Conversions
Convertible Debt B 14 [Member]
Short-Term Debt [Line Items]
[custom:NoteHolder]	EROP Enterprises (1)
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
Conversions	15,000
Conversions	$ (15,000)
Convertible Debt B 15 [Member]
Short-Term Debt [Line Items]
Debt Instrument, Issuance Date	Dec. 21, 2023
Debt Instrument, Maturity Date	Dec. 21, 2024
Debt Instrument, Interest Rate During Period	8%
Ending balance			10,000
Additions
Conversions	10,000
Conversions	$ (10,000)
Convertible Debt A 11 [Member]
Short-Term Debt [Line Items]
[custom:NoteHolder]	EROP Enterprises (3)
Debt Instrument, Issuance Date	Jan. 12, 2024
Debt Instrument, Maturity Date	Jan. 12, 2025
Debt Instrument, Interest Rate During Period	8%
Ending balance			5,000
Additions
Conversions	5,000
Conversions	$ (5,000)
Convertible Debt A 12 [Member]
Short-Term Debt [Line Items]
[custom:NoteHolder]	EROP Enterprises (4)
Debt Instrument, Issuance Date	Feb. 28, 2024
Debt Instrument, Maturity Date	Feb. 28, 2025
Debt Instrument, Interest Rate During Period	8%
Ending balance	$ 12,000		12,000
Additions
Conversions
Conversions
Convertible Debt A 13 [Member]
Short-Term Debt [Line Items]
[custom:NoteHolder]	EROP Enterprises (4)
Debt Instrument, Issuance Date	Feb. 28, 2024
Debt Instrument, Maturity Date	Feb. 28, 2025
Debt Instrument, Interest Rate During Period	8%
Ending balance	$ 8,000		8,000
Additions
Conversions
Conversions
Convertible Debt Totals [Member]
Short-Term Debt [Line Items]
Ending balance	141,444		171,444
Additions
Conversions	30,000
Conversions	(30,000)
Ending balance			(5,210)
Ending balance	$ 141,444		$ 166,234

NOTE 4 _ CONVERTIBLE NOTES PA_3

NOTE 4 – CONVERTIBLE NOTES PAYABLE (Details Narrative) - USD ($)	Sep. 30, 2024	Sep. 30, 2023
Convertible Notes Payable [Member]
Short-Term Debt [Line Items]
Accrued Liabilities, Current	$ 17,878	$ 13,029

Summary of loans payable (Detai

Summary of loans payable (Details) - USD ($)	6 Months Ended
Summary of loans payable (Details) - USD ($)	Sep. 30, 2024	Sep. 30, 2023
Short-Term Debt [Line Items]
[custom:NoteHolder]	EROP Enterprises (2)
Loans Payable A 1 [Member]
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 ($)	3 Months Ended		6 Months Ended
NOTE 6 – COMMON STOCK (Details Narrative) - USD ($)	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024
Equity [Abstract]
[custom:StockIssuedDuringPeriodSharesTransferAgentIssuanceForDebtConversion]			785,833
[custom:ConversionOfCommonStockPrincipalAmount]			$ 15,000
[custom:ConversionOfCommonStockInterestAmount]			$ 827
[custom:ConversionOfCommonStockShares]	130,194	697,481	791,333

NOTE 7 _ RELATED PARTY TRANSA_2

NOTE 7 – RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	1 Months Ended		6 Months Ended
	Apr. 30, 2024	Mar. 31, 2024	Sep. 30, 2024	Sep. 30, 2023
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Salary and Wage, Officer, Excluding Cost of Good and Service Sold			$ 24,000	$ 18,000
[custom:CommonStockIssuedForCompensationExpenseShares]			160,000
[custom:CommonStockIssuedForCompensationExpenseAmount]			$ 4,000
[custom:AdvancesFromRelatedPartyForOperatingExpenses]			$ 52,600
Chief Executive Officer [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
[custom:CommonStockSharesReceivedAccruedSalary]	160,000	1,760,000
[custom:CommonStockAmountReceivedAccruedSalary]	$ 4,000	$ 44,000