Sharing Services Global (SHRG) S-1/A18 Apr 23IPO registration (amended)Financial data

Company Profile

Cover

Cover	9 Months Ended
Cover	Dec. 31, 2022
Entity Addresses [Line Items]
Document Type	S-1/A
Amendment Flag	true
Amendment Description	Amendment No. 1
Entity Registrant Name	SHARING SERVICES GLOBAL CORPORATION
Entity Central Index Key	0001644488
Entity Tax Identification Number	30-0869786
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	5200 Tennyson Pkwy
Entity Address, Address Line Two	Suite 400
Entity Address, City or Town	Plano
Entity Address, State or Province	TX
Entity Address, Postal Zip Code	75024
City Area Code	(469)
Local Phone Number	304-9400
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Business Contact [Member]
Entity Addresses [Line Items]
Entity Address, Address Line One	5200 Tennyson Pkwy
Entity Address, Address Line Two	Suite 400
Entity Address, City or Town	Plano
Entity Address, State or Province	TX
Entity Address, Postal Zip Code	75024
City Area Code	(469)
Local Phone Number	304-9400
Contact Personnel Name	John Thatch

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2022	Mar. 31, 2022	Mar. 31, 2021
Current Assets
Cash and cash equivalents	$ 3,112,225	$ 17,023,266	$ 12,144,409
Trade accounts receivable	1,790,522	1,682,958	1,514,359
Income taxes receivable		300,000	1,011,740
Inventory, net	2,728,131	4,374,236	2,471,310
Notes receivable, net	216,885		94,600
Other current assets, net	551,828	3,511,282	2,403,634
Total Current Assets	8,399,591	26,891,742	19,640,052
Property and equipment, net	9,437,544	9,585,141	887,950
Right-of-use assets, net	458,768	593,389	428,075
Deferred income taxes, net		81,205	1,873,170
Investment in unconsolidated entities	178,727	5,063,940
Investment in marketable securities	4,251,225
Intangible assets, net	581,219	688,670	188,567
Other assets	1,183,749	260,637	219,142
TOTAL ASSETS	24,490,823	43,164,724	23,236,956
Current Liabilities
Accounts payable	868,008	985,139	1,295,174
Accrued sales commission payable	2,548,285	3,745,481	4,713,777
Employee stock warrants liability	148,266	452,050	3,132,161
State and local taxes payable	1,421,564	1,339,366	1,048,717
Note payable, related party, net of unamortized debt discount and unamortized deferred loan cost of $602,414 as of December 31, 2022	11,026,526
Note payable			1,040,400
Accrued and other current liabilities	3,439,828	3,079,782	4,827,414
Convertible notes payable, net of unamortized debt discount of $18,136,631 and unamortized deferred financing costs of $2,014,599 in 2022 and unamortized debt discount of $369 in 2021	12,133,290	9,898,770	99,631
Total Current Liabilities	31,585,767	19,500,588	16,157,274
Convertible notes payable, net of unamortized debt discount of $15,238 in 2021			34,762
Settlement liability, long-term		373,677	808,071
Lease liability, long-term	413,587	461,515	77,810
TOTAL LIABILITIES	31,999,354	20,335,780	17,077,917
Commitments and contingencies
Stockholders’ Equity
Treasury Stock, 26,091,136 shares, at cost	(626,187)
Additional paid in capital	81,950,753	80,738,719	43,757,768
Shares to be issued	12,146	12,146	12,146
Accumulated deficit	(88,650,199)	(57,886,336)	(37,627,718)
Accumulated other comprehensive loss	(221,959)	(65,109)
Total Stockholders’ Equity	(7,508,531)	22,828,944	6,159,039
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	24,490,823	43,164,724	23,236,956
Series A Preferred Stock [Member]
Stockholders’ Equity
Preferred stock value	310	310	510
Series B Preferred Stock [Member]
Stockholders’ Equity
Preferred stock value
Series C Preferred Stock [Member]
Stockholders’ Equity
Preferred stock value	322	322	323
Common Class A [Member]
Stockholders’ Equity
Common stock value	26,283	28,892	16,010
Common Class B [Member]
Stockholders’ Equity
Common stock value

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($)	Dec. 31, 2022	Mar. 31, 2022	Mar. 31, 2021
Unamortized debt discount, current		$ 18,136,631	$ 369
Deferred financing costs		$ 2,014,599
Unamortized debt discount, non-current			$ 15,238
Preferred stock, par value	$ 0.0001	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	200,000,000	200,000,000	200,000,000
Common stock, par value		$ 0.0001
Common stock, shares outstanding		288,923,969	160,100,769
Treasury stock shares	26,091,136
Series A convertible preferred stock [Member]
Preferred stock, par value	$ 0.0001	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	100,000,000	100,000,000	100,000,000
Preferred stock, shares issued	3,100,000	3,100,000	5,100,000
Preferred stock, shares outstanding	3,100,000	3,100,000	5,100,000
Series B Convertible Preferred Stock [Member]
Preferred stock, par value	$ 0.0001	$ 0.0001	$ 0.0001
Preferred stock, shares authorized		10,000,000	10,000,000
Preferred stock, shares issued	0	0	0
Preferred stock, shares outstanding	0	0	0
Series C Convertible Preferred Stock [Member]
Preferred stock, par value	$ 0.0001	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	100,000,000	100,000,000	10,000,000
Preferred stock, shares issued	3,220,000	3,220,000	3,230,000
Preferred stock, shares outstanding	3,220,000	3,220,000	3,230,000
Common Class A [Member]
Common stock, par value	$ 0.0001	$ 0.0001	$ 0.0001
Common stock, shares authorized	1,990,000,000	1,990,000,000	500,000,000
Common stock, shares issued	262,832,833	288,923,969	160,100,769
Common stock, shares outstanding	262,832,833	288,923,969	160,100,769
Common Class B [Member]
Common stock, par value	$ 0.0001	$ 0.0001	$ 0.0001
Common stock, shares authorized	10,000,000	10,000,000	10,000,000
Common stock, shares issued	0	0	0
Common stock, shares outstanding	0	0	0
Notes Payable [Member]
Unamortized debt discount, current	$ 602,414
Deferred financing costs	602,414
Convertible Notes Payable [Member]
Unamortized debt discount, current	14,866,710	$ 20,151,230
Deferred financing costs	$ 14,866,710	$ 20,151,230

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Loss - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2022	Dec. 31, 2021	Mar. 31, 2022	Mar. 31, 2021
Income Statement [Abstract]
Net sales	$ 3,245,903	$ 7,110,532	$ 12,737,673	$ 28,195,359	$ 34,424,314	$ 64,811,151
Cost of goods sold	1,643,111	2,328,583	5,059,916	8,606,833	10,801,871	18,264,494
Gross profit	1,602,792	4,781,949	7,677,757	19,588,526	23,622,443	46,546,657
Operating expenses
Selling and marketing expenses	928,246	4,219,080	5,723,642	14,391,715	17,239,655	29,740,974
General and administrative expenses	4,678,620	3,612,803	13,787,444	13,881,814	19,714,963	18,983,209
Total operating expenses	5,606,866	7,831,883	19,511,086	28,273,529	36,954,618	48,724,183
Operating loss	(4,004,074)	(3,049,934)	(11,833,329)	(8,685,003)	(13,332,175)	(2,177,526)
Other income (expense)
Interest expense, net	(3,320,159)	(3,112,039)	(9,761,622)	(9,168,411)	(12,204,444)	(47,613)
Gain on employee warrants liability	39,375	154,487	207,210	1,935,588	2,511,350	530,335
Gain on extinguishment of debt				1,040,400	1,040,400
Impairment loss on assets					(1,610,523)
Unrealized gain on investments	(3,614,242)	1,201,510	(10,284,002)	3,328,483	3,663,940
Other non-operating expense	(21,722)	(309,113)	118,077	(335,163)	(211,035)	(134,726)
Total other income (expense), net	(6,916,748)	(2,065,155)	(19,720,337)	(3,199,103)	(6,810,312)	347,996
Loss before income taxes	(10,920,822)	(5,115,089)	(31,553,666)	(11,884,106)	(20,142,487)	(1,829,530)
Income tax benefit	104,129	1,825,073	(789,803)	1,318,827	(3,035,990)	(594,509)
Net loss	(11,024,951)	(6,940,162)	(30,763,863)	(13,202,933)	(17,106,497)	(1,235,021)
Other comprehensive loss (net of tax):
Currency translation adjustments	251,166	(118,860)	(156,850)	(94,887)	(65,109)
Total other comprehensive loss	251,166	(118,860)	(156,850)	(94,887)	(65,109)
Comprehensive loss	$ (10,773,785)	$ (7,059,022)	$ (30,920,713)	$ (13,297,820)	$ (17,171,606)	$ (1,235,021)
Loss per share:
Basic and diluted	$ (0.04)	$ (0.04)	$ (0.12)	$ (0.07)	$ (0.08)	$ (0.01)
Weighted average shares:
Basic and diluted	262,832,833	192,112,139	267,956,183	188,051,336	206,211,711	172,046,517

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	9 Months Ended		12 Months Ended
Consolidated Statements of Cash Flows - USD ($)	Dec. 31, 2022	Dec. 31, 2021	Mar. 31, 2022	Mar. 31, 2021
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (30,763,863)	$ (13,202,933)	$ (17,106,497)	$ (1,235,021)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	539,411	341,775	655,267	163,248
Stock-based compensation	(303,784)	(1,502,195)	(2,120,111)	3,578,707
Deferred income taxes		(3,977,918)	(1,038,359)	(536,862)
Amortization of debt discount and other	10,447,435	9,173,753	12,231,501	18,647
Gain on extinguishment of debt	(350,320)	(1,040,400)	(1,040,400)
Impairment loss on assets			2,331,554
Intangible asset impairment	154,182
Bad debt expense	(85,155)
Unrealized loss (gain) on investments	10,284,002	(2,114,970)	(3,700,000)
(Gain) loss on investments and other assets			(3,663,940)	114,599
Non-cash consulting expense			632,877
Provision for inventory obsolescence	1,012,433	448,484	635,137	1,095,068
Changes in operating assets and liabilities:
Accounts receivable	(22,413)	(101,829)	(163,599)	2,562,491
Inventory	892,136	(2,847,188)	(2,579,581)	1,235,523
Other current assets	321,291	(477,706)	1,098,003	(1,348,655)
Security deposits			(459)	(20,967)
Other assets	(137,112)	(1,941)
Accounts payable	669,048	(631,412)	(304,637)	524,124
Income taxes payable	(496,026)	5,181,561	(2,110,592)	(714,692)
Lease liability	35,008	(7,523)	(19,073)	2,617
Accrued and other liabilities	(1,042,211)	(2,418,406)	(2,663,745)	(7,005,797)
Net Cash Used in Operating Activities	(8,845,938)	(13,178,848)	(15,226,654)	(1,566,970)
CASH FLOWS FROM INVESTING ACTIVITIES:
Payments for property and equipment and other assets	(1,404,013)	(9,162,617)
Payments for property and equipment			(9,331,967)	(914,336)
Payments for intangible assets				(190,151)
Payments for notes receivable	(216,885)	(118,689)	(579,790)	(204,879)
Purchase of marketable securities	(9,510,000)
Collections of notes receivable		5,000	5,000	113,727
Payment for acquisition of nonconsolidated interests			(2,937,000)
Cash paid for asset purchase	(400,000)	(2,937,000)
Net Cash Used in Investing Activities	(11,530,898)	(12,213,306)	(12,843,757)	(1,195,639)
CASH FLOWS FROM FINANCING ACTIVITIES:
Retirement of loan	(3,374,416)
Proceeds from issuance of promissory notes payable	10,922,329	30,000,000		1,040,400
Repayments of convertible notes payable			(100,000)
Repurchase of common stock				(899,500)
Common stock received on litigation settlement	(1,046,254)
Proceeds from issuance of common stock		3,073,607	3,078,607	3,023,390
Proceeds from convertible notes payable			30,000,000
Net Cash Provided by Financing Activities	6,501,659	33,073,607	32,978,607	3,164,290
IMPACT OF CURRENCY RATE CHANGES ON CASH	(35,864)	(45,331)	(29,339)
Increase in cash and cash equivalents	(13,911,041)	7,636,122	4,878,857	401,681
Cash and cash equivalents, beginning of fiscal year	17,023,266	12,144,409	12,144,409	11,742,728
Cash and cash equivalents, end of fiscal year	3,112,225	19,780,531	17,023,266	12,144,409
Supplemental cash flow information
Cash paid for interest	127,790	52,331	52,541	5,071
Cash paid for income taxes		47,412	47,489	828,233
Supplemented disclosure of non-cash investing and financing activities:
Related party loan fees, consulting fees, and interest obligations settled with shares of common stock			8,900,000
Stock issued for financing fees and prepaid interest on debt		5,400,000
Investment origination fee collected in shares of investee stock		$ 500,000	500,000
Right-of-use assets obtained in exchange for operating lease liability			523,998	164,970
Settlement obligation satisfied with shares of common stock				$ 400,000

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity - USD ($)	Preferred Stock [Member] Series A Preferred Stock [Member]	Preferred Stock [Member] Series B Preferred Stock [Member]	Preferred Stock [Member] Series C Preferred Stock [Member]	Common Stock [Member] Common Class A and B [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Shares To Be Issued [Member]	Treasury Stock [Member]	Retained Earnings [Member]	Translation Adjustments [Member]	AOCI Attributable to Parent [Member]	Series A Preferred Stock [Member]	Series C Preferred Stock [Member]	Total	Subscription Receivable [Member]
Balance – March 31, 2021 at Mar. 31, 2020	$ 3,248	$ 1,000	$ 349		$ 13,607	$ 38,871,057	$ 11,785	$ (1,532,355)	$ (33,992,697)					$ 3,261,589	$ (114,405)
Balance, shares at Mar. 31, 2020	32,478,750	10,000,000	3,490,000		136,072,386
Repurchase and retirement of common stock					$ (1,750)	(897,750)								(899,500)
Repurchase and retirement of common stock, shares					(17,500,000)
Currency translation adjustments
Net loss									(1,235,021)					$ (1,235,021)
Common stock issued for cash, shares														38,300,000
Conversions or retirements of preferred stock	$ (2,175)	$ (1,000)	$ (26)		$ 3,201
Conversions or retirements of preferred stock, shares	(21,750,000)	(10,000,000)	(260,000)		32,010,000								260,000
Stock-based compensation expense						2,201,004								2,201,004
Stock warrants exercised					$ 783	(570,177)	(23,029)							(592,423)
Stock warrants exercised, shares					7,827,247
Common stock issued for cash					$ 3,000	5,397,000			(2,400,000)					3,000,000
Common stock issued for cash, shares					30,000,000
Common stock issued upon settlement of litigation					$ 1,000	399,000								400,000
Common stock issued upon settlement of litigation, shares					10,000,000
Preferred stock retired	$ (563)					563
Preferred stock retired, shares	(5,628,750)
Common stock redeemed upon settlement of stockholder litigation					$ (3,831)	(1,528,524)		1,532,355
Common stock redeemed upon settlement of stockholder litigation, shares					(38,308,864)
Proceeds from common stock warrants exercised							23,390							23,390
Subscription receivable impaired						(114,405)									114,405
Balance – March 31, 2022 at Mar. 31, 2021	$ 510		$ 323	$ 16,010	$ 16,010	43,757,768	12,146		(37,627,718)					6,159,039
Balance, shares at Mar. 31, 2021	5,100,000		3,230,000	160,100,769	160,100,769
Currency translation adjustments										(94,887)				(94,887)
Net loss									(13,202,933)					(13,202,933)
Common stock issued for cash				$ 5,000		5,245,000			(2,250,000)					3,000,000
Common stock issued for cash, shares				50,000,000
Common stock issued for deferred financing costs and prepaid interest on debt				$ 2,700		6,477,300			(1,080,000)					5,400,000
Common stock issued for deferred financing costs and prepaid interest on debt, shares				27,000,000
Conversions or retirements of preferred stock	$ (200)		$ (1)	$ 1		200
Conversions or retirements of preferred stock, shares	(2,000,000)		(10,000)	10,000
Issuance of debt with beneficial conversion feature and in-the-money stock warrant, net of tax						21,330,000								21,330,000
Expiration of common stock puts									177,879					177,879
Stock-based compensation expense						280,000								280,000
Stock warrants exercised				$ 181		148,451								148,632
Stock warrants exercised, shares				1,813,200
Balance – March 31, 2022 at Dec. 31, 2021	$ 310		$ 322	$ 23,892		77,238,719	12,146		(53,982,772)	(94,887)				23,197,730
Balance, shares at Dec. 31, 2021	3,100,000		3,220,000	238,923,969
Balance – March 31, 2021 at Mar. 31, 2021	$ 510		$ 323	$ 16,010	$ 16,010	43,757,768	12,146		(37,627,718)					6,159,039
Balance, shares at Mar. 31, 2021	5,100,000		3,230,000	160,100,769	160,100,769
Currency translation adjustments											(65,109)			(65,109)
Net loss									(17,106,497)					(17,106,497)
Common stock issued for deferred financing costs and prepaid interest on debt					$ 2,700	6,477,300			(1,080,000)					5,400,000
Common stock issued for deferred financing costs and prepaid interest on debt, shares					27,000,000
Conversions or retirements of preferred stock	$ (200)		$ (1)		$ 1	200						$ 2,000,000
Conversions or retirements of preferred stock, shares	(2,000,000)		(10,000)		10,000								10,000
Issuance of debt with beneficial conversion feature and in-the-money stock warrant, net of tax						21,330,000								21,330,000
Stock-based compensation expense						3,780,000								3,780,000
Stock warrants exercised					$ 5,181	148,451								153,632
Stock warrants exercised, shares					51,813,200
Common stock issued for cash					$ 5,000	5,245,000			(2,250,000)					3,000,000
Common stock issued for cash, shares					50,000,000
Expiration of common stock puts									177,879					177,879
Balance – March 31, 2022 at Mar. 31, 2022	$ 310		$ 322	$ 28,892	$ 28,892	80,738,719	12,146		(57,886,336)		(65,109)			22,828,944
Balance, shares at Mar. 31, 2022	3,100,000		3,220,000	288,923,969	288,923,969
Refinancing of debt and detachable warrants						1,235,516								1,235,516
Repurchase and retirement of common stock				$ (2,609)		(23,482)		(626,187)						(652,278)
Repurchase and retirement of common stock, shares				(26,091,136)	26,091,136
Currency translation adjustments											(156,850)			(156,850)
Net loss									(30,763,863)					(30,763,863)
Balance – March 31, 2022 at Dec. 31, 2022	$ 310		$ 322	$ 26,283		$ 81,950,753	$ 12,146	$ (626,187)	$ (88,650,199)		$ (221,959)			$ (7,508,531)
Balance, shares at Dec. 31, 2022	3,100,000		3,220,000	262,832,833

Consolidated Statements of Ch_2

Consolidated Statements of Changes in Stockholders' Equity (Parenthetical) - shares	9 Months Ended	12 Months Ended
	Dec. 31, 2022	Mar. 31, 2021
Common Stock [Member]
Stock Repurchased During Period, Shares	26,091,136	(17,500,000)

ORGANIZATION AND BUSINESS

ORGANIZATION AND BUSINESS	9 Months Ended	12 Months Ended
ORGANIZATION AND BUSINESS	Dec. 31, 2022	Mar. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION AND BUSINESS	NOTE 1 – ORGANIZATION AND BUSINESS Description of Operations Sharing Services Global Corporation and subsidiaries (“Sharing Services” or the “Company”) aim to build shareholder value by developing or acquiring businesses, products and technologies in the direct selling industry and other industries that augment the Company’s product and services portfolio, business competencies, and geographic reach. The Company was incorporated in the State of Nevada in April 2015. Health and Wellness Products TM Subscription-Based Travel Services Company-Owned and Franchised Cafes TM Targeted Ownership Interests	NOTE 1 – ORGANIZATION AND BUSINESS Sharing Services Global Corporation (“Sharing Services”) and its subsidiaries (collectively, the “Company”) aim to build shareholder value by developing or investing in innovative emerging businesses and technologies that augment the Company’s products and services portfolio as described below, business competencies, and geographic reach. The Company was incorporated in the State of Nevada in April 2015. In June 2021, the Company, through a subsidiary, commenced operations in the Republic of Korea (South Korea). Health and Wellness Products TM Subscription-Based Travel Services TM Company-Owned and Franchised Destination Cafes Targeted Ownership Interests Corporate Name Change Sharing Services Global Corporation was originally incorporated under the name Sharing Services, Inc. In January 2019, Sharing Services, Inc. changed its corporate name to Sharing Services Global Corporation to better reflect the Company’s strategic intent to grow its business globally. In connection with the name change, the Company adopted the trading symbol SHRG effective April 4, 2019. Prior to this the Company’s Common Stock traded under the symbol SHRV. Change of Fiscal Year In March 2021, Sharing Services changed its fiscal year-end from a fiscal year ending on April 30 th st The following table sets forth certain information about the Company’s results of operations for the twelve (12) months ended March 31, 2022, and 2021. The information for the twelve (12) months ended March 31, 2021, represents unaudited pro-forma information. SUMMARY OF UNAUDITED PRO-FORMA INFORMATION 12 Months Ended March 31, 2022 2021 Net sales $ 34,424,314 $ 74,664,436 Gross profit $ 23,622,443 $ 53,630,538 Loss from continuing operations $ (20,142,487 ) $ (1,988,501 ) Loss before income taxes $ (20,142,487 ) $ (1,988,501 ) Income tax benefit (3,035,990 ) (1,782,278 ) Net loss $ (17,106,497 ) $ (206,223 ) Basic and diluted loss per share $ (0.08 ) $ (0.00 )

SIGNIFICANT ACCOUNTING POLICIES

SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended	12 Months Ended
SIGNIFICANT ACCOUNTING POLICIES	Dec. 31, 2022	Mar. 31, 2022
Accounting Policies [Abstract]
SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The unaudited condensed consolidated interim financial statements included herein have been prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) and pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). Certain note disclosures normally included in annual financial statements prepared in accordance with GAAP have been condensed or omitted as permitted pursuant to the rules and regulations of the SEC, although we believe that the disclosures made are adequate to make the information not misleading. These condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the fiscal year ended March 31, 2022. Unless so stated, the disclosures in the accompanying condensed consolidated financial statements do not repeal the disclosures in our consolidated financial statements for year ended March 31, 2022. The accompanying unaudited condensed consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. All significant intercompany accounts and transactions have been eliminated in consolidation. Use of Estimates and Assumptions The preparation of financial statements in accordance with GAAP requires the use of judgment and requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses, and disclosures about contingent assets and liabilities, if any. Matters that require the use of estimates and assumptions include: the recoverability of notes and accounts receivable, the valuation of inventory, the useful lives of fixed assets, the assessment of long-lived assets for impairment, the nature and timing of satisfaction of performance obligations resulting from contracts with customers, allocation of the transaction price to multiple performance obligations in a sales transaction, the measurement and recognition of right-of-use assets and related lease liabilities, the valuation of stock-based compensation awards, the measurement and recognition of uncertain tax positions, and the valuation of loss contingencies, if any. Actual results may differ from these estimates in amounts that may be material to our consolidated financial statements. We believe that the estimates and assumptions used in the preparation of our consolidated financial statements are reasonable. Cash and Cash Equivalents Cash and cash equivalents The Company considers all highly liquid investments with original maturities of three months or less to be cash equivalents. Cash and cash equivalents include recent customer remittances deposited with our merchant processors at the balance sheet date, which generally settle within 24 to 72 hours. As of December 31, 2022, and March 31, 2022, cash and cash equivalents included cash held by our merchant processors of approximately $ 1.0 3.3 0.9 3.0 1.4 1.4 Notes Receivable On August 29, 2022, the Company and 1044Pro LLC (“1044”) entered in an agreement to modify the Revolving Promissory Note dated January 22, 2022. In accordance with the amendment, the Company agreed to lend $ 125,000 20 230,355 At December 31, 2022 and March 31, 2022, notes receivable were $ 926,205 601,520 709,320 601,520 Investment in Marketable Securities Investments The Company has invested in a marketable security that can easily be bought, sold, or traded on public exchanges. The investment is carried at fair market. Unrealized gains and losses have been recorded in the Company’s consolidated statements of operations. At December 31, 2022, the investment was valued at approximately $ 4.3 Inventory Inventory and Cost of Goods Sold Inventory consists of finished goods and promotional materials and are stated at the lower of cost, determined using the first-in, first-out (“FIFO”) method, or net realizable value. The Company periodically assesses its inventory levels when compared to current and anticipated sales levels. As of December 31, 2022, and March 31, 2022, the allowance for obsolete inventory was $ 742,311 108,055 Other Assets Other assets include a multi-user license and code of a back-office platform that was acquired for $ 1,000,000 Capitalization on Internal-Use Software Costs Note Payable In May 2020, the Company was granted a loan (the “PPP Loan”) by a commercial bank in the amount of $ 1.0 1.0 1.0 On June 15, 2022, Linden Real Estate Holdings, LLC, a wholly owned subsidiary of the Company, American Pacific Bancorp, Inc. (“APB”), and the Company entered into a Loan Agreement pursuant to which APB loaned the Company approximately $ 5.7 8 5,522,829 43,897 307,279 On August 11, 2022, the Company executed a revolving credit promissory note with APB (“the APB Revolving Note”) pursuant to which the Company has access to advances with a maximum principal balance not to exceed the principal sum of $ 10 600,000 8 August 12, 2024 6.0 Foreign Currency Translation Foreign Currency As part of our strategic growth plan initiatives, we have expanded our operations outside the United States. The functional currency of each of our foreign operations is generally the respective local currency. Balance sheet accounts are translated into U.S. dollars (our reporting currency) at the rates of exchange in effect at the balance sheet date, while the results of operations and cash flows are generally translated using average exchange rates for the periods presented. Individual material transactions, if any, are translated using the actual rate of exchange on the transaction date. The resulting translation adjustments are reported in accumulated other comprehensive loss in our condensed consolidated balance sheets. SCHEDULE OF FOREIGN EXCHANGE CURRENCY TRANSLATION South Korean Exchange rate as of December 31, 2022 1,261.92 South Korean Won per USD Three Months Ended Nine Months Ended Average exchange rate as of December 31, 2022 1,359.18 1,320.11 Comprehensive Loss Comprehensive Income (Loss) For the three and nine months ended December 31, 2022, and 2021, the Company’s comprehensive loss was comprised of currency translation adjustments and net loss. Revenue Recognition As of December 31, 2022, and March 31, 2022, deferred sales associated with product invoiced but not received by customers was $ 142,221 344,071 89,679 70,968 63,382 63,890 106,380 68,287 During the three and nine months ended December 31, 2022, no individual customer, or affiliated group of customers, represented 10% or more of the Company’s consolidated net sales, and approximately 64 42 22 36 During the nine months ended December 31, 2022, approximately 63% 39% 24% 37% During the nine months ended December 31, 2021, approximately 67 32 35 33 During the nine months ended December 31, 2022, and December 31, 2021, approximately 93 86 During the three months ended December 31, 2022, substantially all of the Company’s consolidated net sales were from health and wellness products (including approximately 70 20 10 During the nine months ended December 31, 2022, substantially all of consolidated net sales were from health and wellness products (including approximately 70 20 10 39 29 12 20 During the nine months ended December 31, 2022, over 93 During the nine months ended December 31, 2021, approximately 58 41 Sales Commissions The Company recognizes sales commission expense, when incurred, in accordance with GAAP. During the three months ended December 31, 2022, and 2021, sales commission expense, which is included in selling and marketing expenses in our consolidated statements of operations and comprehensive loss, was $ 1.2 3.7 5.1 13.6 Recently Issued Accounting Standards - Recently Adopted Recently Issued Accounting Standard - Adopted In December 2019, the FASB issued ASU No. 2019-12, Income Taxes (Topic 740) – Simplifying the Accounting for Income Taxes Recently Issued Accounting Standards - Pending Adoption Recently Issued Accounting Standard - Pending Adoption In August 2020, the FASB issued ASU No. 2020-06, Debt – Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging – Contracts in Entity’s Own Equity	NOTE 2 – SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying consolidated financial statements are prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) and include the accounts of the Company and its consolidated subsidiaries. All significant intercompany accounts and transactions have been eliminated in consolidation. Reclassifications Certain reclassifications have been made to the prior year’s data to conform with the current year’s presentation, primarily consisting of reclassification of the liability associated with uncertain tax positions of $ 904,643 Use of Estimates and Assumptions The preparation of financial statements in accordance with GAAP requires the use of judgment and requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses, and disclosures about contingent assets and liabilities, if any. Matters that require the use of estimates and assumptions include, among others: the recoverability of accounts receivable, the valuation of inventory, the useful lives of fixed assets, the assessment of long-lived assets for impairment, the nature and timing of satisfaction of multiple performance obligations resulting from contracts with customers, the allocation of the transaction price to multiple performance obligations in a sales transaction, the measurement and recognition of right-of-use assets and related lease liabilities, the valuation of share-based compensation awards, the provision for income taxes, the measurement and recognition of uncertain tax positions, and the valuation of loss contingencies, if any. Actual results may differ from these estimates in amounts that may be material to our consolidated financial statements. We believe that the estimates and assumptions used in the preparation of our consolidated financial statements are reasonable. Cash and cash equivalents The Company considers all highly liquid investments with original maturities of three months or less to be cash equivalents. Cash and cash equivalents include recent customer remittances deposited with our merchant processors at the balance sheet date, which generally settle within 24 to 72 hours. As of March 31, 2022, and 2021, cash and cash equivalents included cash held by our merchant processors of $ 3.3 6.2 3.0 4.9 1.4 1.6 Accounts Receivable and Allowance for Doubtful Accounts As of March 31, 2022, and 2021, accounts receivable was $ 1.7 1.5 1.5 1.5 Inventory and Cost of Goods Sold Inventory consists of product held for sale in the normal course of our business. Inventory is stated at the lower of cost, determined using the first-in, first-out (“FIFO”) method, or net realizable value. Inventory cost reflects direct product costs and certain shipping and handling costs, such as in-bound freight. When estimating the net realizable value of inventory, we consider several factors including estimates of future demand for the product, historical turn-over rates, the age and sales history of the inventory, and historic and anticipated changes in our product offerings. See Note 6 – “INVENTORIES” below for more information. Physical inventory counts are performed at all facilities on a quarterly basis. Between physical counts, management estimates inventory shrinkage based on the Company’s historical experience. The Company periodically assesses the realizability of its inventory based on evaluation of its inventory levels against historical and anticipated sales. During the fiscal year ended March 31, 2022, and 2021, the Company recognized a provision for inventory losses of $ 635,137 and $ 1.1 million, respectively, in connection with health and wellness products that were either damaged, expired, or slow-moving, based on the Company’s historical and anticipated sales. The Company reports its provisions for inventory losses in cost of goods sold in its consolidated statements of operations. Cost of goods sold includes actual product costs, vendor rebates and allowances, if any, inventory shrinkage and certain shipping and handling costs, such as in-bound freight, associated with product sold. All other shipping and handling costs, including the cost to ship product to customers, are included in selling and marketing expenses in our consolidated statements of operations when incurred. Property and Equipment Property and equipment are recorded at cost and reported net of accumulated depreciation. Depreciation expense is recognized over an asset’s estimated useful life using the straight-line method. Leasehold improvements are amortized over the lesser of the estimated useful lives of the assets or the term of the related lease, including lease renewals considered reasonably assured. The estimated useful lives of our property and equipment are as follows: ● Buildings and building improvements– shorter of 39 ● Furniture and fixtures – 3 ● Office equipment – 5 ● Computer Equipment – 3 ● Computer software – 3 ● Leasehold improvements – shorter of the remaining lease term or estimated useful live of the asset The estimated useful lives are periodically reviewed and, when appropriate, changes are made prospectively. The recoverability of long-lived assets is assessed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be fully recoverable, by comparing the net carrying amount of each asset to the total estimated undiscounted future cash flows expected to be generated by the asset. If the carrying amount of an asset exceeds its undiscounted future cash flows, an impairment charge is recognized for the amount by which the carrying amount of the asset exceeds the estimated fair value of the asset. Revenue Recognition The Company recognizes revenue in accordance with Accounting Standards Codification (“ASC”) Topic 606 when (or as) it transfers control of the promised goods and services to the customer in an amount that reflects the consideration the Company expects to be entitled to receive in exchange for those goods or services. Revenue is recognized net of amounts due to taxing authorities (such as local and state sales tax). The Company’s customers place sales orders online and through the Company’s “back-office” operations, which creates a contract and establishes the transaction price. With respect to products sold, the Company’s performance obligation is satisfied upon receipt of the products by the customer. With respect to subscription-based revenue, including independent distributor membership fees, the Company’s performance obligation is satisfied over time (generally, up to one year). With respect to customer loyalty points awarded, the Company’s performance obligation is satisfied at the earliest of (a) the redemption or expiration date, or (b) when it is no longer probable the points will be redeemed. The Company assesses the probability an awards of customer loyalty points will be redeemed, based on its historic breakage rates. The timing of revenue recognition may differ from the time when the Company invoices the customer and/or collects payment. The Company has elected to treat shipping and handling costs as an activity to fulfill its performance obligations, rather than a separate performance obligation. During the fiscal year ended March 31, 2022, a subsidiary of the Company introduced a Customer Loyalty Program which enables customers to earn points in a purchase transaction or through other means. The points are not redeemable for cash or product. Upon reaching 1,500 points, a customer may redeem the points and receive a $10 loyalty rewards card or certificate, that may be used when purchasing product. Points and loyalty rewards cards or certificates expire one year for the issuance date. However, points, loyalty rewards cards, and certificates are forfeited if the customer fails to remain active for a period of 90-days. The Company allocates a portion of the sales transaction price to each of its performance obligations therein, including points earned, and deferred revenue recognition until the earlier of (a) redemption or expiration of the rights conferred by the points or (b) the date when it is not probable the points will be redeemed (for example, because the holder is no longer an active customer). As of March 31, 2022, and 2021, deferred revenue associated with product invoiced but not received by customers at the balance sheet date was $ 344,071 and $ 1.2 million, respectively; deferred revenue associated with unfulfilled performance obligations for services offered on a subscription basis was $ 70,968 and $ 153,216 , respectively; deferred sales revenue associated with unfulfilled performance obligations for customers’ right of return was $ 63,890 and $ 95,780 , respectively; and deferred sales revenue associated with customer loyalty points outstanding was $ 68,287 and $ 0 , respectively. Deferred sales revenue is expected to be recognized over one year. During the fiscal year ended March 31, 2022, and 2021, no individual customer, or related group of customers, represents 10% or more of our consolidated net sales. During the fiscal year ended March 31, 2022, approximately 66 32 34 34 71 43 28 29 During the fiscal year ended March 31, 2022, and 2021, approximately 87 94 During the fiscal year ended March 31, 2022, substantially all the Company’s net sales are from health and wellness products (including approximately 33 % from the sale of Nutraceutical products, approximately 32 % from the sale of coffee and other functional beverages, approximately 11 % from the sale of weight management products, and approximately 17 % from the sale of all other health and wellness products). During the fiscal year ended March 31, 2021, approximately 99 % of consolidated net sales are from our health and wellness products (including approximately 52 % from the sale of Nutraceutical products, approximately 17 % from the sale of coffee and coffee-related products, and approximately 30 % from the sale of all other health and wellness products). During the fiscal year ended March 31, 2022, and 2021, our ten top selling products represent approximately 50 % and 54 %, respectively, of our consolidated net sales. During the fiscal year ended March 31, 2022, and 2021, product purchases from one U.S.-based supplier accounted for approximately 64 % and 99 %, respectively, of total product purchases. In addition, during the fiscal year ended March 31, 2022, 33 % of total product purchases were from one third-party supplier located in South Korea. Sales Commissions The Company recognizes sales commission expense when incurred. In the fiscal year ended March 31, 2022, and 2021, sales commission expense was approximately $ 16.3 29.4 Share-Based Payments The Company accounts for stock-based compensation awards to its directors, officers, and employees in accordance with ASC Topic 718, Compensation – Stock Compensation As stated above, some stock warrants issued in connection with these multi-year employment agreements are exercisable at a variable exercise price, a price equal to the discounted 10-day average stock price determined at the time of exercise. In general, the Company begins recognizing the compensatory nature of the warrants at the service inception date and ceases recognition at the vesting date. Due to the variable nature of the exercise price for some grants, however, the Company remeasures compensation expense associated with these awards after the service period ends and until the warrant is exercised or expires. As such, the Company’s stock-based compensation expense contains components associated with (i) awards that have a fixed exercise price whose fair value is measured at the grant date and (ii) awards with a variable exercise price whose value is measured at the balance sheet date, including fully vested awards. The Company recognizes the income/expense component associated with the subsequent measure of fully vested awards as non-operating income/expense. In the fiscal year ended March 31, 2022, income recognized in connection with stock-based compensation awards was $ 2.3 186,264 2.5 3.0 3.6 530,335 Lease Accounting The Company determines if an arrangement is a lease at inception. Determining whether a contract contains a lease includes judgment regarding whether the contract conveys the right to control the use of identified property or equipment for a period of time in exchange for consideration. The Company accounts for its lease obligations in accordance with ASC Topic 842, Leases For all arrangements as a lessee, the Company has elected an accounting policy to combine non-lease components with the related-lease components and treat the combined items as a lease for accounting purposes. The Company measures lease related assets and liabilities based on the present value of lease payments, including in-substance fixed payments, variable payments that depend on an index or rate measured at the commencement date, and the amount the Company believes is probable the Company will pay the lessor under residual value guarantees when applicable. The Company discounts lease payments based on the Company’s estimated incremental borrowing rate at lease commencement (or modification), which is primarily based on the Company’s estimated credit rating, the lease term at commencement, and the contract currency of the lease arrangement. The Company has elected to exclude short term leases (leases with an original lease term less than one year) from the measurement of lease-related assets and liabilities. The Company tests right-of-use assets in an operating or finance lease at the asset group level (because these assets are long-lived nonfinancial assets and should be accounted for the same way as other long-lived nonfinancial assets) whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. The Company leases space for its corporate headquarters, warehouse space, automobiles, and office and other equipment, under lease agreements classified as operating leases. See Note 13 – “LEASES” below for more information about the Company’s lease obligations. Foreign Currency During the fiscal year ended March 31, 2022, and 2021, approximately 87 % and 94 %, respectively, of our consolidated net sales are denominated in U.S. Dollars. During the fiscal year ended March 31, 2022, and 2021, sales denominated in no other currency accounted for 10% or more of net sales. As part of its growth initiatives, the Company recently expanded operations outside the United States. The functional currency of each of our foreign operations is generally the respective local currency. Balance sheet accounts are translated into U.S. dollars (our reporting currency) at the rates of exchange in effect at the balance sheet date, while the results of operations and cash flows are generally translated using average exchange rates for the periods presented. Individually material transactions, if any, are translated using the actual rate of exchange on the transaction date. The resulting translation adjustments are recorded as a component of accumulated other comprehensive loss in our consolidated balance sheets. In June 2021, the Company expanded its geographical footprint, and through its wholly owned subsidiary, commenced operations in the Republic of Korea (South Korea). The following exchange rates between the South Korean Won and the U.S. Dollar (“USD”) were used to translate the Company’s Korean operation’s financial statements: SCHEDULE OF FOREIGN EXCHANGE CURRENCY TRANSLATION South Korean Won per USD Exchange rate as of March 31, 2022 1,212.99 Average exchange rate for the fiscal year ended March 31, 2022 1,167.39 Income Taxes The Company uses the asset and liability method and follows ASC Topic 740 – Income Taxes In determining the provision for income taxes, an annual effective income tax rate is used based on annual income, permanent differences between book and tax income, and statutory income tax rates. Accounting for income taxes involves judgment and the use of estimates. The Company recognizes a liability for unrecognized tax benefits resulting from uncertain tax positions taken or expected to be taken in its tax returns, unless the weight of available evidence indicates it is more-likely-than-not that the tax position will be sustained on audit, including resolution through available appeals processes. We measure the tax position as the largest amount which is more-likely-than-not of being realized. The Company considers many factors when evaluating and estimating the Company’s tax positions, which may require periodic adjustments when new facts and circumstances become known. See Note 14 – “INCOME TAXES” for more information about the Company’s accounting for income taxes. Investments Investments in which the Company has the ability to exercise significant influence, but does not have a controlling interest, are accounted for using the equity method of accounting. Significant influence is generally considered to exist when the Company has voting shares representing 20 50 20 Investments are evaluated for impairment when facts or circumstances indicate that the fair value of a long-term investment is less than the carrying value. An impairment loss is recognized when a decline in fair value is determined to be other-than-temporary. The Company reviews several factors to determine whether a loss is other-than-temporary. These factors include, but are not limited to, the: (i) nature of the investment; (ii) cause and duration of the impairment; (iii) extent to which fair value is less than cost; (iv) financial condition and near-term prospects of the investment; and (v) ability to hold the security for a period of time sufficient to allow for any anticipated recovery in fair value. Related Parties A party is considered to be related to the Company if it, directly or indirectly, through one or more intermediaries, controls, is controlled by, or is under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal with if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its separate interests. Comprehensive Income (Loss) Comprehensive income (loss) is defined as the increase or decrease in stockholders’ equity during a period as a result of transactions and other events and circumstances, excluding transactions resulting from investments by owners and distributions to owners. For each of the fiscal years presented herein, the Company’s components of comprehensive loss included net loss and foreign currency translation adjustments, as reported in the consolidated statements of operations and comprehensive loss. Segment Reporting The Company follows ASC Topic 280, Segment Reporting Recently Issued Accounting Standard - Adopted In December 2019, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2019-12, Income Taxes (Topic 740) – Simplifying the Accounting for Income Taxes Recently Issued Accounting Standard - Pending Adoption In August 2020, the FASB issued ASU No. 2020-06, Debt – Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging – Contracts in Entity’s Own Equity

EARNINGS (LOSS) PER SHARE

EARNINGS (LOSS) PER SHARE	9 Months Ended	12 Months Ended
EARNINGS (LOSS) PER SHARE	Dec. 31, 2022	Mar. 31, 2022
Loss per share:
EARNINGS (LOSS) PER SHARE	NOTE 3 – LOSS PER SHARE EARNINGS (LOSS) PER SHARE We calculate basic loss per share by dividing net loss available to common shareholders by the weighted average number of common shares outstanding during the reporting period. Diluted loss per share is calculated similarly but reflects the potential impact of shares issuable upon the conversion or exercise of outstanding convertible preferred stock, convertible notes payable, stock warrants and other commitments to issue common stock, except where the impact would be anti-dilutive. The calculation of diluted loss per share also reflects an adjustment to net loss for the potential reduction to a reporting period’s interest expense, net of applicable income tax, which would result if the Company’s convertible notes payable were converted at the beginning of such reporting period. The following table sets forth the computations of basic and diluted loss per share: SCHEDULE OF COMPUTATIONS OF BASIC AND DILUTED LOSS PER SHARE December 31, December 31, December 31, December 31, Three Months Ended Nine Months Ended December 31, December 31, December 31, December 31, Net loss, as reported $ (11,024,951 ) $ (6,940,162 ) (30,763,863 ) $ (13,202,933 ) After tax interest adjustment - - - Net loss, if-converted basis $ (11,024,951 ) $ (6,940,162 ) $ (30,763,863 ) $ (13,202,933 ) Weighted average basic shares 262,832,833 192,112,139 267,956,183 188,051,336 Dilutive securities and instruments: Convertible preferred stock - - Convertible notes - - Stock options and warrants - - Weighted average diluted shares 262,832,833 192,112,139 267,956,183 188,051,336 Loss per share: Basic and Diluted $ (0.04 ) $ (0.04 ) $ (0.12 ) $ (0.07 ) The following potentially dilutive securities and instruments were outstanding as of December 31, 2022, and December 31, 2021, but excluded from the table above: SCHEDULE OF POTENTIALLY DILUTIVE INSTRUMENTS OUTSTANDING December 31, December 31, Convertible preferred stock 6,320,000 7,630,800 Convertible notes payable 163,612,120 157,756,728 Stock warrants - 94,829,948 Total potential incremental shares 169,932,120 260,217,476 The preceding table does not include 3,750,000 3,750,000	NOTE 4 – EARNINGS (LOSS) PER SHARE The Company calculates basic earnings (loss) per share by dividing net earnings (loss) available to common shareholders by the weighted average number of common shares outstanding during the reporting period. Diluted earnings per share is calculated similarly but reflects the potential impact of shares issuable upon the conversion or exercise of our outstanding convertible Preferred Stock, convertible notes payable, stock warrants and other commitments to issue Common Stock, except where the impact would be anti-dilutive, as defined in GAAP. The following table sets forth the computations of basic and diluted earnings (loss) per share for the periods indicated: SCHEDULE OF COMPUTATIONS OF BASIC AND DILUTED LOSS PER SHARE Fiscal Year Ended March 31, 2022 2021 Net loss $ (17,106,497 ) $ (1,235,021 ) Weighted average basic and diluted shares 206,211,711 172,046,517 Earnings (loss) per share: Basic and diluted $ (0.08 ) $ (0.01 ) The following potentially dilutive securities and instruments were outstanding on the dates indicated, but excluded from the table above because their impact would be anti-dilutive: SCHEDULE OF POTENTIALLY DILUTIVE INSTRUMENTS OUTSTANDING As of March 31, 2022 2021 Convertible notes payable 158,403,141 10,406,100 Stock warrants 68,475,290 34,128,212 Convertible Preferred Stock 7,307,589 20,879,530 Total potential incremental shares 234,186,020 65,413,842

INVENTORY, NET

INVENTORY, NET	9 Months Ended	12 Months Ended
INVENTORY, NET	Dec. 31, 2022	Mar. 31, 2022
Inventory Disclosure [Abstract]
INVENTORY, NET	NOTE 4 – INVENTORY, NET Inventory consists primarily of finished goods. The Company provides an allowance for slow-moving, damaged, expired or expiring inventory. As of December 31, 2022, and March 31, 2022, inventory consists of the following: SCHEDULE OF INVENTORY December 31, 2022 March 31, Finished Goods $ 3,470,442 $ 4,482,291 Allowance for inventory obsolescence (742,311 ) (108,055 ) Inventory, net $ 2,728,131 $ 4,374,236 The Company allowance for inventory obsolescence for the nine months ended December 31, 2022, and December 31, 2021, was $ 742,311 388,431 On July 5, 2022, the Company entered into an asset purchase agreement with Hulsa LLC. The Company purchased assets, inclusive of inventory and intangible assets. The Company paid $ 400,000 177,000	NOTE 6 – INVENTORY, NET Inventory consists of the following: SCHEDULE OF INVENTORY 2022 2021 As of March 31, 2022 2021 Finished Goods $ 4,482,291 $ 2,556,368 Allowance for obsolescence (108,055 ) (85,058 ) Inventory, net $ 4,374,236 $ 2,471,310 The increase in finished goods as of March 31, 2022, compared to as of March 31, 2021, reflects the inventory of the Company’s South Korean subsidiary (primarily skin care products) that started its operations in June 2021, of approximately $ 1.9 The following table reflects the activity in the allowance for inventory obsolescence for the periods presented: SCHEDULE OF ALLOWANCE FOR INVENTORY OBSOLESCENCE 2022 2021 Fiscal Year Ended March 31, 2022 2021 Balance at beginning of fiscal year $ 85,058 $ - Provision for estimated obsolescence 635,137 1,095,068 Write-offs and recoveries (612,140 ) (1,010,010 ) Balance at end of fiscal year $ 108,055 $ 85,058

OTHER CURRENT ASSETS, NET

OTHER CURRENT ASSETS, NET	9 Months Ended	12 Months Ended
OTHER CURRENT ASSETS, NET	Dec. 31, 2022	Mar. 31, 2022
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
OTHER CURRENT ASSETS, NET	NOTE 5 – OTHER CURRENT ASSETS, NET Other current assets consist of the following: SCHEDULE OF OTHER CURRENT ASSETS December 31, March 31, Prepaid consulting fees, related party $ 230,136 $ 2,867,123 Employee advances Inventory-related deposits 222,982 384,477 Prepaid insurance and other operational expenses 258,257 201,275 Deposits for sales events - 222,540 Right to recover asset 16,094 15,632 Subtotal 727,469 3,691,047 Less: allowance for losses (175,641 ) (179,765 ) Other current assets $ 551,828 $ 3,511,282 Prepaid consulting fees represent the fair value on the grant date of stock warrants issued to DSS in January 2022 for consulting services to be rendered over a year from the issue date (see Note 12 – Related Party Transactions). Prepaid insurance and other operational expenses primarily consist of payments for goods and services (such as freight, trade show expenses and insurance premiums) which are expected to be realized in the next operating cycle. Right to recover asset is associated with our customers’ right of return and is expected to be realized in one year or less. As of both December 31, 2022, and March 31, 2022, the provision for losses in connection with certain inventory-related deposits for which recoverability is less than certain was $ 175,641 179,765	NOTE 7 – OTHER CURRENT ASSETS, NET Other current assets consist of the following: SCHEDULE OF OTHER CURRENT ASSETS 2022 2021 As of March 31, 2022 2021 Prepaid consulting fees $ 2,867,123 $ - Inventory-related deposits 384,477 1,845,722 Employee advances - 320,631 Prepaid insurance and other operational expenses 201,275 210,665 Deposits for sales events 222,540 - Right to recover asset 15,632 26,616 Subtotal 3,691,047 2,403,634 Less: allowance for losses (179,765 ) - Other current assets $ 3,511,282 $ 2,403,634 Prepaid consulting fees represent the fair value on the grant date of stock warrants issued to DSS in January 2022 for consulting services to be rendered over a year from the issue date (see Note 15 for more information). Prepaid insurance and other operational expenses consist of payments for goods and services (such as freight, trade show expenses and insurance premiums) which are expected to be realized in the next operating cycle. Right to recover asset is associated with our customers’ right of return and is expected to be realized in one year or less. As of March 31, 2022, and 2021, employee advances include $ 0 320,631

INVESTMENT IN UNCONSOLIDATED EN

INVESTMENT IN UNCONSOLIDATED ENTITIES	9 Months Ended	12 Months Ended
INVESTMENT IN UNCONSOLIDATED ENTITIES	Dec. 31, 2022	Mar. 31, 2022
Investments, All Other Investments [Abstract]
INVESTMENT IN UNCONSOLIDATED ENTITIES	NOTE 6 – INVESTMENT IN UNCONSOLIDATED ENTITIES, NET INVESTMENT IN UNCONSOLIDATED ENTITIES In September 2021, the Company, Stemtech Corporation (“Stemtech”) and Globe Net Wireless Corp. (“GNTW”) entered into a Securities Purchase Agreement (the “SPA”) pursuant to which the Company invested $ 1.4 1.4 500,000 September 9, 2024 10 September 13, 2024 1.4 154,173 The Company carries its investment in the Convertible Note, the GNTW Warrant and the shares of GNTW common stock at fair value in accordance with GAAP. During the three and nine months ended December 31, 2022, the Company recognized losses, before income tax, of $ 1.2 4.9 In September 2021, the Company entered into a Membership Unit Purchase Agreement pursuant to which the Company acquired a 30.75 1,537,000 On a quarterly basis, the Company evaluates the recoverability of its investments and reviews current economic trends to determine the adequacy of its allowance for impairment losses based on each investee financial performance data and other relevant information. An estimate for impairment losses is recognized when recovery in full of the Company’s investment is no longer probable. Investment balances are written off against the allowance after the potential for recovery is considered remote. In March of 2022, the company impaired the MojiLife investment as the evaluation at such time determined the investment was not fully recoverable. Investment in unconsolidated entities and securities consists of the following: SUMMARY OF INVESTMENT IN UNCONSOLIDATED ENTITIES December 31, 2022 March 31, Investment in detachable GNTW stock warrant $ 126,000 $ 3,570,000 Investment in GNTW common stock 13,876 393,141 Investment in Stemtech convertible note 38,851 1,100,799 Investment in MojiLife, LLC 1,537,000 1,537,000 Subtotal 1,715,727 6,600,940 Less, allowance for impairment losses (1,537,000 ) (1,537,000 ) Investments $ 178,727 $ 5,063,940 The following table reflects the activity in the allowance for impairment losses for the periods presented: SCHEDULE OF ALLOWANCE FOR IMPAIRMENT LOSSES December 31, March 31, Balance at beginning of period $ 1,537,000 $ - Provision for estimated impairment losses - 1,537,000 Balance at end of period $ 1,537,000 $ 1,537,000	NOTE 9 – INVESTMENT IN UNCONSOLIDATED ENTITIES In September 2021, the Company, Stemtech Corporation (“Stemtech”) and Globe Net Wireless Corp. (“GNTW”) entered into a Securities Purchase Agreement (the “SPA”) pursuant to which the Company invested $ 1.4 1.4 500,000 September 9, 2024 10 September 13, 2024 1.4 154,173 The Company carries its investment in the Convertible Note, the GNTW Warrant and the shares of GNTW common stock at fair value in accordance with U.S. GAAP. During the fiscal year ended March 31, 2022, the Company recognized unrealized gains, before income tax, of $ 3.7 In September 2021, the Company entered into a Membership Unit Purchase Agreement pursuant to which the Company acquired a 30.75 1,537,000 Investment in unconsolidated entities consists of the following: SUMMARY OF INVESTMENT IN UNCONSOLIDATED ENTITIES 2022 2021 As of March 31, 2022 2021 Investment in detachable GNTW stock warrant $ 3,570,000 $ - Investment in GNTW common stock 393,141 - Investment in Stemtech convertible note 1,100,799 - Investment in MojiLife, LLC 1,537,000 - Subtotal 6,600,940 - Less, allowance for impairment losses (1,537,000 ) - Investments $ 5,063,940 $ - On a quarterly basis, the Company evaluates the recoverability of its investments and reviews current economic trends to determine the adequacy of its allowance for impairment losses based on each investee financial performance data and other relevant information. An estimate for impairment losses is recognized when recovery in fill of the Company’s investment is no longer probable. Investment balances are written off against the allowance after the potential for recovery is considered remote. The following table reflects the activity in the allowance for impairment losses for the periods presented: SCHEDULE OF ALLOWANCE FOR IMPAIRMENT LOSSES 2022 2021 Fiscal Year Ended March 31, 2022 2021 Balance at beginning of fiscal year $ - $ - Provision for estimated impairment losses 1,537,000 - Balance at end of fiscal year $ 1,537,000 $ -

PROPERTY AND EQUIPMENT, NET

PROPERTY AND EQUIPMENT, NET	9 Months Ended	12 Months Ended
PROPERTY AND EQUIPMENT, NET	Dec. 31, 2022	Mar. 31, 2022
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT, NET	NOTE 7 – PROPERTY AND EQUIPMENT, NET Property and equipment consist of the following: SUMMARY OF PROPERTY AND EQUIPMENT December 31, March 31, Building and building improvements $ 8,975,813 $ 8,976,878 Computer software 1,025,586 875,925 Furniture and fixtures 237,045 237,045 Computer equipment 223,424 223,424 Vehicles 27,851 - Leasehold improvements and other 371,124 263,208 Total property and equipment 10,860,843 10,576,480 Impairment of property and equipment - (100,165 ) Accumulated depreciation and amortization (1,423,299 ) (891,174 ) Property and equipment, net $ 9,437,544 $ 9,585,141	NOTE 8 – PROPERTY AND EQUIPMENT, NET Property and equipment consist of the following: SUMMARY OF PROPERTY AND EQUIPMENT 2022 2021 As of March 31, 2022 2021 Building and building improvements $ 8,976,878 $ - Computer software 875,925 734,510 Furniture and fixtures 237,045 230,685 Computer equipment 223,424 197,419 Leasehold improvements and other 263,208 106,877 Total property and equipment 10,576,480 1,269,491 Impairment of property and equipment (100,165 ) - Accumulated depreciation and amortization (891,174 ) (381,541 ) Property and equipment,net $ 9,585,141 $ 887,950 Depreciation and amortization expense in connection with the Company’s property and equipment for the fiscal year ended March 31, 2022, and 2021 was $ 534,371 and $ 161,663 , respectively. During the fiscal year ended March 31, 2022, the Company recognized an impairment loss of $ 100,165 in connection with its formal plans to reorganize its Korean operations. See Note 20, “SUBSEQUENT EVENTS” for more details. In December 2021, the Company, through as subsidiary, purchased an office building in Lindon, Utah for $ 8,942,640 , including $ 3,675,000 allocated to land. The capitalized costs include legal and other professional fees incurred directly in connection with the purchase of the property. The Company assessed a useful life of the building ( 28 years). Depreciation and amortization expense for the fiscal year ended March 31, 2022, include $ 48,007 in connection with the building. On June 15, 2022, the Company and American Pacific Bancorp, Inc. (“APB”) entered a Loan Agreement pursuant to which APB loaned to the Company approximately $ 5.7 During the fiscal year ended March 31, 2021, the Company capitalized $ 715,354 163,106

OTHER ASSETS

OTHER ASSETS	9 Months Ended
OTHER ASSETS	Dec. 31, 2022
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
OTHER ASSETS	NOTE 8 - OTHER ASSETS In July 2022, the Company acquired a multi-user license of a back-office platform for $ 1,000,000

ACCRUED AND OTHER CURRENT LIABI

ACCRUED AND OTHER CURRENT LIABILITIES	9 Months Ended	12 Months Ended
ACCRUED AND OTHER CURRENT LIABILITIES	Dec. 31, 2022	Mar. 31, 2022
Payables and Accruals [Abstract]
ACCRUED AND OTHER CURRENT LIABILITIES	NOTE 9 – ACCRUED AND OTHER CURRENT LIABILITIES Accrued and other current liabilities consist of the following: SUMMARY OF ACCRUED AND OTHER CURRENT LIABILITIES December 31, March 31, Deferred sales $ 401,663 $ 547,217 Liability associated with uncertain tax positions 925,795 921,987 Accrued severance expense Payroll and employee benefits 388,193 478,360 Settlement liability, current portion 224,000 341,919 Lease liability, current portion 78,266 134,578 Due to related parties 53,797 125,532 Other operational accruals 1,368,114 530,189 Accrued and other current liabilities $ 3,439,828 $ 3,079,782 Lease liability, current portion, represent obligations due within one year under operating leases for office space, automobiles, and office equipment. See Note14 - LEASES 816,115 552,000	NOTE 11 – ACCRUED AND OTHER CURRENT LIABILITIES Accrued and other current liabilities consist of the following: SUMMARY OF ACCRUED AND OTHER CURRENT LIABILITIES 2022 2021 As of March 31, 2022 2021 Deferred sales revenues $ 547,217 $ 1,449,359 Liability associated with uncertain tax positions 921,987 904,643 Accrued severance expense - 700,000 Payroll and employee benefits 478,360 523,454 Settlement liability, current portion 341,919 376,921 Lease liability, current portion 134,578 373,398 Other operational accruals 655,721 499,639 Accrued and other current liabilities $ 3,079,782 $ 4,827,414 Lease liability, current portion, represent obligations due within one year under operating leases for office space, automobiles, and office equipment. See Note 13 – “ LEASES

CONVERTIBLE NOTES PAYABLE

CONVERTIBLE NOTES PAYABLE	9 Months Ended	12 Months Ended
CONVERTIBLE NOTES PAYABLE	Dec. 31, 2022	Mar. 31, 2022
Debt Disclosure [Abstract]
CONVERTIBLE NOTES PAYABLE	NOTE 10 - CONVERTIBLE NOTES PAYABLE, RELATED PARTIES CONVERTIBLE NOTES PAYABLE Convertible notes payable consists of the following: SCHEDULE OF CONVERTIBLE NOTES PAYABLE Issuance Date Maturity Date Interest Rate Conversion December 31, March 31, April 2021 April 2024 8 % $ 0.20 $ - $ 30,000,000 October 2017 October 2022 12 % $ 0.15 - 50,000 June 2022 June 2024 8 % $ 0.03 27,000,000 - Total convertible notes payable 27,000,000 30,050,000 Less: unamortized debt discount and deferred financing costs 14,866,710 20,151,230 12,133,290 9,898,770 Less: current portion of convertible notes payable 12,133,290 9,898,770 Long-term convertible notes payable $ - $ - The Company’s convertible notes are convertible, at the option of the holder, into shares of the Company’s Common Stock at the conversion prices shown above. In October 2017, the Company issued a Convertible Promissory Note in the principal amount of $ 50,000 333,333 333,333 0.15 78,636 On April 5, 2021, the Company and Decentralized Sharing Systems, Inc. (“DSSI”) entered into a Securities Purchase Agreement, pursuant to which the Company issued: (a) a Convertible Promissory Note in the principal amount of $ 30.0 150,000,000 0.22 30.0 3.0 0.20 8 April 5, 2024 0.20 0.20 In connection with the issuance of the Note and the detachable Warrant, the Company allocated $ 15.0 12.0 3.0 27,000,000 15,000,000 12,000,000 1,080,000 On June 15, 2022, the Company and DSSI which, together with DSS, is a majority shareholder of the Company, entered into an agreement pursuant to which the Company issued, to DSSI: (a) a two-year Convertible, Advancing Promissory Note in the principal amount of $ 27.0 818,181,819 0.033 8 818,181,819 270,000 30.0 150,000,000 0.22 30.0 . During the three months ended December 31, 2022, and December 31, 2021, interest expense in connection with the Company’s convertible notes was $ 552,000 605,934 2.5 2.3 1.2 1.8 5.6 6.7	NOTE 12 – CONVERTIBLE NOTES PAYABLE Convertible notes payable consists of the following: SCHEDULE OF CONVERTIBLE NOTES PAYABLE Maturity Interest Conversion Price As of March 31, Issuance Date Date Rate (per share) 2022 2021 April 2021 April 2024 8 % $ 0.20 $ 30,000,000 $ - October 2017 October 2022 12 % $ 0.15 50,000 50,000 April 2018 April 2021 0 % $ 0.01 - 100,000 Total convertible notes payable 30,050,000 150,000 Less: unamortized debt discount and deferred financing costs 20,151,230 15,607 Subtotal 9,898,770 134,393 Less: current portion of convertible notes payable 9,898,770 99,631 Long-term convertible notes payable $ - $ 34,762 The Company’s convertible notes are convertible, at the option of the holder, into shares of the Company’s Common Stock at the conversion prices indicated above. The April 2018 convertible note was paid in full in March 2022. In October 2017, the Company issued a Convertible Promissory Note in the principal amount of $ 50,000 333,333 333,333 0.15 In April 2021, the Company and Decentralized Sharing Systems, Inc. (“DSSI”) entered into a Securities Purchase Agreement, pursuant to which the Company issued: (a) a Convertible Promissory Note in the principal amount of $ 30.0 million (the “Note”) in favor of DSSI, and (b) a detachable Warrant to purchase up to 150,000,000 shares of the Company’s Class A Common Stock, at $ 0.22 per share, and DSSI loaned to the Company $ 30.0 million. DSSI, is a subsidiary of DSS, Inc. (formerly Document Security Systems, Inc.) (“DSS”), and, together with DSS, is a majority shareholder of the Company. Under the terms of the loan, the Company agreed to pay to DSSI a loan origination fee of $ 3.0 million, payable in shares of the Company’s Class A Common Stock, at the rate of $ 0.20 per share. The Note bears interest at the annual rate of 8 % and matures on April 5, 2024 , subject to certain acceleration provisions upon the occurrence of an Event of Default, as defined in the Note. In addition, the Note is payable on demand by the holder. Accordingly, the Company classifies as current its obligation under the Note. At any time during the term of the Note, all or part of the Note, including the principal amount less unamortized prepaid interest, if any, plus any accrued interest can be converted into shares of the Company’s Class A Common Stock at the rate of $ 0.20 per share, at the option of the holder. Interest on the Note is pre-payable annually in cash or in shares of the Company’s Class A Common Stock, at the option of the Company, except that interest for the first year is pre-payable in shares of the Company’s Class A Common Stock, at the rate of $ 0.20 per share. In connection with the issuance of the Note and the detachable Warrant, the Company allocated $ 15.0 million of the net proceeds from the loan to the detachable Warrant, allocated $ 12.0 million of the net proceeds to the beneficial conversion feature embedded in the Note and recognized deferred financing costs of $ 3.0 million. The resulting debt discount and the deferred financing costs are being amortized into interest expense over the term of the note (three years). During the fiscal year ended March 31, 2022, the Company issued 27,000,000 shares of its Class A Common Stock to DSSI, including 15,000,000 shares in payment of the loan origination fee discussed above and 12,000,000 shares in prepayment of interest for the first year. In connection therewith, the Company recognized a deemed dividend of $ 1,080,000 for the excess of the fair value of the shares issued over the amounts settled. In the fiscal year ended March 31, 2022, and 2021, interest expense associated with the Company’s convertible notes was $ 2.4 5,507 9.9 18,647

INCOME TAXES

INCOME TAXES	9 Months Ended	12 Months Ended
INCOME TAXES	Dec. 31, 2022	Mar. 31, 2022
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 11 – INCOME TAXES The statutory rates for our domestic and our material foreign operations are as follows for the periods shown: SCHEDULE OF STATUTORY RATES FOR OUR DOMESTIC AND FOREIGN OPERATION Country 2022 2021 United States 21 % 21 % Republic of Korea 21 % 22 % Effective Income Tax Rate 21 % 22 % Our consolidated effective income tax rate reconciliation is as follows: SCHEDULE OF INCOME TAX RATE RECONCILIATION RATE 2022 2021 Nine Months Ended 2022 2021 Federal statutory rate 21.0 % 21.0 % State and local income taxes (0.0 ) (0.7 ) Prior period adjustments Effect of change in uncertain tax positions Valuation allowance for NOL carry-forwards (21.0 ) (51.1 ) Stock warrant transactions and other items (2.5 ) 4.1 Effective income tax rate (2.5 )% (26.7 )% Income taxes applicable to our foreign operations are not material in the periods presented.	NOTE 14 – INCOME TAXES Our consolidated provision for (benefit from) income taxes is as follows: SCHEDULE OF PROVISION FOR INCOME TAXES Fiscal Year Ended March 31, 2022 2021 Current: Federal $ (2,098,199 ) $ (326,121 ) State and local 100,568 268,474 Foreign - - Total current (1,997,631 ) (57,647 ) Deferred: Federal (1,038,359 ) (536,862 ) State and local - - Foreign - - Total deferred (1,038,359 ) (536,862 ) Total consolidated income tax benefit $ (3,035,990 ) $ (594,509 ) Our consolidated effective income tax rate reconciliation is as follows: SCHEDULE OF INCOME TAX RATE RECONCILIATION RATE Fiscal Year Ended March 31, 2022 2021 Federal statutory rate 21.0 % 21.0 % State and local income taxes (0.5 ) (11.6 ) Prior period adjustments - 45.6 Change in valuation allowance for NOL carry-forwards (6.7 ) (5.3 ) Effect of change in uncertain tax positions - (49.4 ) Stock warrant transactions and other items 1.3 32.2 Effective income tax rate 15.1 % 32.5 % Our deferred tax asset (liability) is as follows: SCHEDULE OF DEFERRED TAX ASSET LIABILITY As of March 31, Deferred tax assets: 2022 2021 Share-based compensation $ 972,043 $ 873,970 Accruals and reserves not currently deductible 649,113 247,348 Impairment of investments and inventory 660,904 674,112 Other 141,349 87,093 Total deferred tax assets 2,423,409 1,882,523 Less: valuation allowance (2,342,204 ) - Total deferred tax assets, net of valuation allowance 81,205 1,882,523 Deferred tax liability: Other - 9,353 Total deferred tax liability - 9,353 Total consolidated deferred tax (liability) assets, net $ 81,205 $ 1,873,170 During the fiscal year ended March 31, 2022, the Company recognized a valuation allowance of $ 2.3 491,496 91,931 491,496 91,931 The Company has adopted the comprehensive model for how an entity should recognize, measure, present, and disclose in its financial statements uncertain tax positions that it has taken or expects to take on a tax return, consistent with ASC 740. Accordingly, the Company recognizes the impact of tax positions that meet a “more likely than not” threshold, based on the technical merits of the position. The tax benefits recognized in the consolidated financial statements from such a position is measured based on the largest benefit that has a greater than fifty percent likelihood of being realized upon ultimate settlement. As of March 31, 2022, and 2021, the Company had recognized a liability of $ 17,334 904,643 921,977 904,643 A reconciliation of the Company’s unrecognized tax benefits for the years indicated is as follows: SCHEDULE OF UNRECOGNIZED TAX BENEFITS Fiscal Year Ended March 31, 2022 2021 Balance at beginning of fiscal year $ 904,643 $ - Additions for tax positions related to the current year 17,334 - Additions for tax positions of prior years - 904,643 Reductions of tax positions of prior years - - Settlements - - Balance at end of fiscal year $ 921,977 $ 904,643 The company recognizes interest and/or penalties related to uncertain tax positions in current income tax expense. For the year ended March 31, 2022, and 2021, the Company had recognized accrued interest and penalties, in the aggregate, of $ 121,790 334,332 The Company files consolidated federal income tax returns in the United States and files income tax returns in various state and foreign jurisdictions. As of March 31, 2022, the Company’s income tax returns for the following tax years remained subject to examination: SCHEDULE OF INCOME TAX RETURNS SUBJECT TO EXAMINATION Tax Jurisdiction Open Years United States 2016 2021 Republic of Korea 2021 Other Countries N/A

STOCKHOLDERS_ EQUITY _ CAPITAL

STOCKHOLDERS’ EQUITY – CAPITAL STOCK	9 Months Ended	12 Months Ended
STOCKHOLDERS’ EQUITY – CAPITAL STOCK	Dec. 31, 2022	Mar. 31, 2022
Equity [Abstract]
STOCKHOLDERS’ EQUITY – CAPITAL STOCK	NOTE 12 - STOCKHOLDERS’ EQUITY STOCKHOLDERS’ EQUITY – CAPITAL STOCK Common Stock During the nine months ended December 31, 2022, the Company issued to DSSI: (a) a two-year Convertible, Promissory Note in the principal amount of $ 27.0 818,181,819 0.033 In May 2022, the Company and certain of its subsidiaries, on the one hand, and Alchemist, the former officer and certain entities affiliated with the former officer, on the other hand, entered into a Confidential Settlement Agreement with Mutual Releases (the “May 2022 Settlement Agreement”) pursuant to which the parties amicably settled all claims and disputes among them; (b) the former officer sold to the Company 26,091,136 1,043,645 0.25 626,187 324,230 At the Annual Meeting, the Company’s Shareholders ratified the Third Amended and Restated Articles of Incorporation of the Company and approved the maximum number of shares which the Corporation shall have the authority to issue of Two Billion Two Hundred Million ( 2,200,000,000 0.0001 2,000,000,000 0.0001 200,000,000 0.0001 The Company’s Board of Directors has designated 10,000,000 0.0001 s of December 31, 2022, and March 31, 2022, 262,832,833 288,923,969 A 262,832,833 288,923,969 26,091,136 no	NOTE 16 - STOCKHOLDERS’ EQUITY – CAPITAL STOCK Preferred Stock The Company’s Board of Directors (the “Board”) has authorized the issuance of up to 200,000,000 0.0001 Series A Convertible Preferred Stock The Board has authorized the issuance of up to 100,000,000 Convertible 86 0.001 and 0.001 During the fiscal year ended March 31, 2021, stockholders converted an aggregate of 21,750,000 As disclosed in the notes to our consolidated financial statements for the fiscal year ended April 30, 2020, in the fiscal year 2019, the Company filed suit against Research & Referral BZ and two other parties concerning breach of contract, fraud, and statutory fraud in a stock transaction, violations of state securities laws and alter ego relating to a stock exchange/transfer transaction, involving the Company’s stock. In April 2020, the court issued a Final Default Judgment in favor of the Company finding Research and Referral, BZ liable for the Company’s claims of fraud in the inducement and statutory fraud in a stock transaction. Further, the court ordered that the stock transaction be rescinded, and the Company’s stock be returned to the Company, and the matter has been dismissed with prejudice. During the fiscal year ended March 31, 2022, the Company’s transfer agent received and cancelled the stock certificate and the Company retired 2,000,000 As of March 31, 2022, and 2021, 3,100,000 5,100,000 2,900,000 Series B Convertible Preferred Stock The Board has authorized the issuance of up to 10,000,000 Convertible no Series C Convertible Preferred Stock The Board has authorized the issuance of up to 10,000,000 86% 0.001 During the fiscal year ended March 31, 2022, and 2021, holders of 10,000 260,000 an equal number of shares of the Company’s Common Stock. 3,220,000 3,230,000 Common Stock The Board has authorized the issuance of up to 800,000,000 10,000,000 0.0001 In July 2020, in exchange for $ 3.0 30.0 10.0 0.20 0.18 2.4 In April 2021, the Company issued 27.0 15.0 12.0 0.24 1.1 In December 2021, the Company and DSSI entered into a Stock Purchase and Share Subscription Agreement pursuant to which DSSI invested $ 3.0 50.0 50.0 0.075 2.3 As discussed in Note 13 above, in January 2022, the Company and DSS entered into a one-year Business Consulting Agreement (the “Consulting Agreement”) pursuant to which the DSS will provide to the Company certain consulting services, as defined in the Consulting Agreement. In connection with the Consulting Agreement, the Company agreed to pay DSS and flat monthly fee of sixty thousand dollars ($ 60,000 ) and DSS received a fully vested detachable Stock Warrant to purchase up to 50.0 million shares of the Company’s Class A Common Stock, at the exercise price of $ 0.0001 per share. On the effective date of the Consulting Agreement, the fair value of the detachable Stock Warrant was $ 3.5 50.0 million shares of its Common Stock Class A to DSS in connection with the exercise of such Stock Warrant. During the fiscal year ended March 31, 2021 10.0 5.5 2.3 During the fiscal year ended March 31, 2022, holders of 10,000 1.5 313.200 During the fiscal year ended March 31, 2021, the holders of 10.0 10.0 20.0 1.8 260,000 As of March 31, 2022, and 2021 , 288,923,969 160,100,769 no

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended	12 Months Ended
RELATED PARTY TRANSACTIONS	Dec. 31, 2022	Mar. 31, 2022
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 13 - RELATED PARTY TRANSACTIONS Decentralized Sharing Systems, Inc. In July 2020, the Company and Heng Fai Ambrose Chan, a Director of the Company, entered into a Stock Purchase and Share Subscription Agreement (the “SPA Agreement”) pursuant to which Mr. Chan invested $ 3.0 30.0 10.0 0.20 30.0 In April 2021, the Company and DSSI entered into a Securities Purchase Agreement, pursuant to which DSSI granted a $ 30.0 30.0 150,000,000 0.22 0.20 3.0 0.20 27.0 15.0 12.0 In December 2021, the Company and DSSI entered into a Stock Purchase and Share Subscription Agreement pursuant to which DSSI invested $ 3,000,000 50.0 50.0 5 0.063 0.075 2.3 In January 2022, the Company and DSS who, together with its subsidiaries, is currently a majority shareholder of the Company, entered into a one-year Business Consulting Agreement (the “Consulting Agreement”) pursuant to which DSS will provide to the Company certain consulting services, as defined in the Consulting Agreement. The Consulting Agreement may be terminated by either party on a 60-day’s written notice. In connection with the Consulting Agreement, the Company agreed to pay DSS a flat monthly fee of sixty thousand dollars ($ 60,000 50.0 0.0001 0.07 3.5 700,000 1.0 3.1 50.0 On June 15, 2022, the Company and Decentralized Sharing Systems, Inc. (“DSSI”) entered into a Securities Purchase Agreement (the “SPA”), pursuant to which the Company issued: (a) a Convertible Promissory Note in the principal amount of $ 27.0 818,181,819 0.033 27.0 8 818,181,819 In connection with the loan, the Company agreed to pay to DSSI a loan Origination Fee of $ 270,000 30.0 150,000,000 0.22 30.0 As of December 31, 2022, DSS and its affiliates owned, in the aggregate, 191.9 878.2 818.2 HWH International, Inc. In October 2017, Sharing Services issued a Convertible Promissory Note in the principal amount of $ 50,000 333,333 333,333 0.15 78,636 333,333 HWH World, Inc. A subsidiary of the Company operating in the Republic of Korea subleases office space from HWH World, Inc. (“HWH World”), a subsidiary of DSS and a company affiliated with Heng Fai Ambrose Chan, a Director of the Company. Pursuant to the terms of the sublease agreement, the Company recognized a right-of-use asset and an operating lease liability of $ 261,835 222,092 213,742 2,808 In September 2021, the Company and HWH World entered into an Advisory Agreement pursuant to which the Company provides strategic advisory services to HWH World in connection with its North America expansion plans in exchange for a monthly fee of $ 10,000 76,700 No Impact Biomedical, Inc. and DSS BioHealth Holdings Inc. In the fiscal year ended March 31, 2022, a wholly owned subsidiary of the Company purchased health and wellness products from Impact Biomedical, Inc., a subsidiary of DSS, in the aggregate amount of $ 111,414 36,808 K Beauty Research Lab. Co., Ltd In the fiscal year ended March 31, 2022, a wholly owned subsidiary of the Company purchased skin care products manufactured by K Beauty Research Lab. Co., Ltd (“K Beauty”), a South Korean-based supplier of skin care products that is affiliated with Heng Fai Ambrose Chan, a Director of the Company, in the aggregate amount of $ 2.3 1,572 Premier Packaging Corporation Premier Packaging Corporation is a wholly owned subsidiary of the Company. Purchase orders to Premier Packaging Corporation, a subsidiary of DSS, to acquire printed packaging materials in the aggregate amount was $ 28,090 152,813 Alchemist Holdings, LLC In February 2020, the Company, Alchemist Holdings, LLC (“Alchemist”), and a former Company officer entered into a Settlement Accommodation Agreement (the “Accommodation Agreement”) pursuant to which Alchemist and the former Company officer agreed to transfer to the Company 22.7 15.6 38.3 In May 2022, the Company and certain of its subsidiaries, on the one hand, and Alchemist, the former officer and certain entities affiliated with the former officer, on the other hand, entered into a Confidential Settlement Agreement with Mutual Releases (the “May 2022 Settlement Agreement”) pursuant to which the parties amicably settled all claims and disputes among them; (b) the former officer sold to the Company 26,091,136 1,043,645 0.25 626,187 324,230 The Company subleases warehouse and office space from Alchemist, until May 2022, a 10 26,007 77,787 American Wealth Mining Corporation (formerly, American Premium Water Corporation) In July 2021, the Company, and American Premium Water Corporation (“American Premium”) entered into a business consulting agreement pursuant to which the Company provides consulting services to American Premium in exchange for a monthly fee of $ 4,166 12,498 37,494 In August 2022, the Company executed a non-binding letter of intent with American Wealth Mining Corporation (“AWM”), a related party, allowing AWM to be the exclusive franchisee of Hapi Café in the State of New York. Alset Title Company, Inc. In December 2021, Sharing Services, through one of its subsidiaries, purchased an office building in Lindon, Utah for $ 8,942,640 Hapi Café, Inc. In November 2021, Sharing Services and Hapi Café, Inc., a company affiliated with Heng Fai Ambrose Chan, a Director of the Company, entered into a Master Franchise Agreement pursuant to which Sharing Services acquired the exclusive franchise rights in North America to the brand “Hapi Café.” Under the terms, Sharing Services, directly or through its subsidiaries, has the right to operate no less than five (5) corporate-owned stores and can offer to the public sub-franchise rights to own and operate other stores, subject to the terms and conditions contained in the Master Franchise Agreement. American Pacific Bancorp On June 15, 2022, Sharing Services, through one of its subsidiaries, entered into a secured real estate promissory note with American Pacific Bancorp, Inc. (“APB”), and the Company entered into a Loan Agreement pursuant to which APB loaned the Company approximately $ 5.7 8 June 1, 2024 43,897 5,522,829 On August 11, 2022, the Company executed a revolving credit promissory note with APB (“the APB Revolving Note”) pursuant to which the Company has access to advances with a maximum principal balance not to exceed the principal sum of $ 10 8 6.0	NOTE 15 – RELATED PARTY TRANSACTIONS DSS, Inc., and Decentralized Sharing Systems, Inc. In July 2020, the Company and Heng Fai Ambrose Chan, a Director of the Company, entered into a Stock Purchase and Share Subscription Agreement (the “SPA Agreement”) pursuant to which Mr. Chan invested $ 3.0 30.0 10.0 0.20 30.0 In April 2021, the Company and DSSI entered into a Securities Purchase Agreement, pursuant to which DSSI granted a $ 30.0 30.0 150,000,000 0.22 0.20 3.0 0.20 27.0 15.0 12.0 In December 2021, the Company and DSSI entered into a Stock Purchase and Share Subscription Agreement pursuant to which DSSI invested $ 3,000,000 50.0 50.0 0.063 0.075 2.3 In January 2022, the Company and DSS who, together with its subsidiaries, is currently a majority shareholder of the Company, entered into a one-year Business Consulting Agreement (the “Consulting Agreement”) pursuant to which the DSS will provide to the Company certain consulting services, as defined in the Consulting Agreement. The Consulting Agreement may be terminated by either party on a 60-day’s written notice. In connection with the Consulting Agreement, the Company agreed to pay DSS and flat monthly fee of sixty thousand dollars ($ 60,000 ) and DSS received a fully vested detachable Stock Warrant to purchase up to 50.0 million shares of the Company’s Class A Common Stock, at the exercise price of $ 0.0001 per share. On the effective date of the Consulting Agreement, the closing price of the Company’s common stock was $ 0.07 3.5 766,415 50.0 million shares of its Common Stock Class A to DSS in connection with exercise of the Stock Warrant. As of March 31, 2022, DSS and its affiliates owned, in the aggregate, 191.9 210.0 150.0 Alset Title Company, Inc. In December 2021, Sharing Services, through one of its subsidiaries, purchased an office building in Lindon, Utah for $ 8,942,640 Hapi Café, Inc. In November 2021, Sharing Services and Hapi Café, Inc., a company affiliated with Heng Fai Ambrose Chan, a Director of the Company, entered into a Master Franchise Agreement pursuant to which Sharing Services acquired the exclusive franchise rights in North America to the brand “Hapi Café.” Under the terms, Sharing Services, directly or through its subsidiaries, has the right to operate no less than five (5) corporate-owned stores and can offer to the public sub-franchise rights to own and operate other stores, subject to the terms and conditions contained in the Master Franchise Agreement. HWH International, Inc. In October 2017, Sharing Services issued a Convertible Promissory Note in the principal amount of $ 50,000 333,333 333,333 0.15 HWH World, Inc. A subsidiary of the Company operating in the Republic of Korea subleases office space from HWH World, Inc. (“HWH World”), a subsidiary of DSS and a company affiliated with Heng Fai Ambrose Chan, a Director of the Company. Pursuant to the terms of the sublease agreement, the Company recognized a right-of-use asset and an operating lease liability of $ 261,835 in connection therewith. In fiscal year ended March 31, 2022, the Company recognized expense of $ 222,092 in connection this lease. As of March 31, 2022, accounts payable includes payments due to HWH World under the lease of $ 213,742 . In May 2022, the Company and HWH World amended the related sublease agreement to significantly reduce the space subleased by the Company and the related rent obligation. In September 2021, the Company and HWH World entered into an Advisory Agreement pursuant to which the Company provides strategic advisory services to HWH World in connection with its North America expansion plans in exchange for a monthly fee of $ 10,000 . During the fiscal year ended March 31, 2022, the Company recognized consulting income of $ 76,700 in connection therewith. Impact Biomedical, Inc. In the fiscal year ended March 31, 2022, a wholly owned subsidiary of the Company purchased health and wellness products from Impact Biomedical, Inc., a subsidiary of DSS, in the aggregate amount of $ 111,414 K Beauty Research Lab. Co., Ltd In the fiscal year ended March 31, 2022, a wholly owned subsidiary of the Company purchased skin care products manufactured by K Beauty Research Lab. Co., Ltd (“K Beauty”), a South Korean-based supplier of skin care products that is affiliated with Heng Fai Ambrose Chan, a Director of the Company, in the aggregate amount of $ 2.3 Premier Packaging Corporation In the fiscal year ended March 31, 2022, a wholly owned subsidiary of the Company issued purchase orders to Premier Packaging Corporation, a subsidiary of DSS, to acquire printed packaging materials in the aggregate amount of $ 155,693 Alchemist Holdings, LLC In February 2020, the Company, Alchemist Holdings, LLC (“Alchemist”), and a former Company officer entered into a Settlement Accommodation Agreement (the “Accommodation Agreement”) pursuant to which Alchemist and the former Company officer agreed to transfer to the Company 22.7 15.6 38.3 In June 2020, the Company and the former Company officer discussed in the preceding paragraph entered into a Settlement Accommodation Agreement and an Amended and Restated Founder Consulting Agreement pursuant to which the Company and the former officer agreed to settle all existing disputes between them, the former officer agreed to continue to provide certain consulting services to the Company, and the Company agreed to pay certain amounts to the former officer. The Company has recognized a settlement liability of $ 2.0 715,596 The Company subleases warehouse and office space from Alchemist, a 10 105,105 84,918 American Premium Water Corporation In July 2021, the Company and American Premium Water Corporation (“American Premium”) entered into a business consulting agreement pursuant to which the Company provides consulting services to American Premium in exchange for a monthly fee of $ 4,166 33,328

STOCK-BASED COMPENSATION

STOCK-BASED COMPENSATION	9 Months Ended	12 Months Ended
STOCK-BASED COMPENSATION	Dec. 31, 2022	Mar. 31, 2022
Share-Based Payment Arrangement [Abstract]
STOCK-BASED COMPENSATION	NOTE 14 – STOCK-BASED COMPENSATION Stock Warrants Stock Warrants Issued to Directors, Officers and Employees In July 2020, the Company and Heng Fai Ambrose Chan, a Director of the Company, entered into a Stock Purchase and Share Subscription Agreement (the “SPA Agreement”) pursuant to which Mr. Chan invested $ 3.0 30.0 10.0 0.20 In October 2017, the Company issued a convertible note in the principal amount of $ 50,000 333,333 0.15 333,333 78,636 333,333 During fiscal year 2020, subsidiaries of the Company entered multi-year employment agreements with its key employees. In general, each employment contract contained a fully vested initial grant of warrants exercisable at a fixed exercise price and, provided for subsequent grants that were exercisable at a discounted price based on the 10-day average stock price determined at the time of exercise. The subsequent grants would vest at each anniversary date of the employment agreement effective date. The Company begins recognizing the compensatory nature of the warrants at the service inception date and ceases recognition at the vesting date. Due to the variable nature of the exercise price for some grants, the Company will continue to recognize expense (or benefit) after the end of the service period until the warrants are exercised or expire. As such, the Company disclosures below are based on either (i) the fixed exercise price of the warrant; or (ii) the variable exercise price of the warrant as determined on the last day of the period. During the three months ended December 31, 2022, and 2021, the Company recognized a compensatory gain of $ 39,375 154,488 207,210 1,935,588	NOTE 17 – STOCK-BASED COMPENSATION A subsidiary of the Company has awarded compensatory warrants to purchase shares of the Company’s common stock to its officers and employees (see Note 2 – “SIGNIFICANT ACCOUNTING POLICIES - Share-Based Payments” for more details) and warrants to purchase shares of the Company’s common stock to its independent sales force. Further, the Company from time to time, awards stock warrants to its consultants in exchange for services. Stock Warrants Stock Warrants Issued to Related Parties, Directors, Officers, and Employees In the fiscal year ended March 31, 2021, the Company issued to Company directors, officers, and employees stock warrants to purchase, in the aggregate, up to 29,200,000 3.6 As discussed in Note 14, in July 2020, the Company and Heng Fai Ambrose Chan, a Director of the Company, entered into a Stock Purchase and Share Subscription Agreement (the “SPA Agreement”) pursuant to which Mr. Chan agreed to invest $ 3.0 30.0 10.0 0.20 In October 2017, the Company issued a convertible note in the principal amount of $ 50,000 333,333 0.15 333,333 The following table summarizes the activity relating to the Company’s stock warrants held by Related Parties (all of which are fully vested) (See Note 15 above for more details): SCHEDULE OF WARRANT ACTIVITY Number of Weighted Average Exercise Price Weighted Average Remaining Term Outstanding at April 30, 2020 333,333 $ 0.15 2.4 Granted 10,000,000 - Exercised - - Expired or forfeited - - Outstanding at March 31, 2021 10,333,333 $ 0.20 2.3 Granted 250,000,000 0.14 - Exercised (50,000,000 ) 0.0001 Expired or forfeited - - - Outstanding at March 31, 2022 210,333,333 $ 0.18 4.1 The following table summarizes the activity relating to the Company’s vested and unvested stock warrants held by Directors, Officers, and Employees: SCHEDULE OF WARRANT ACTIVITY Number of Weighted Average Exercise Price Weighted Average Remaining Term Outstanding at April 30, 2020 22,000,000 $ 0.002 4.2 Granted 29,200,000 0.13 - Exercised (9,000,000 ) 0.0001 - Expired or forfeited (18,125,000 ) 0.0001 - Outstanding at March 31, 2021 24,075,000 $ 0.11 3.5 Granted - - - Exercised (1,500,000 ) 0.13 - Expired or forfeited (2,875,000 ) 0.19 - Outstanding at March 31, 2022 19,700,000 $ 0.03 2.6 Less: unvested at March 31, 2022 5,625,000 $ 0.02 2.1 Vested at March 31, 2022 14,075,000 $ 0.04 2.8 Stock Warrants Issued to Our Independent Sales Force In the fiscal year ended March 31, 2021, the Company issued fully vested warrants to purchase up to 4,013,000 1.5 one two years 0.01 0.25 1,507,200 2,066,600 The following table summarizes the activity relating to the Company’s stock warrants held by members of the Company’s independent sales force (all of which are fully vested): SCHEDULE OF WARRANT ACTIVITY Number of Weighted Average Exercise Price Weighted Average Remaining Term Outstanding at April 30, 2020 4,390,600 $ 0.04 2.5 Granted 4,013,000 0.01 - Exercised (2,339,000 ) 0.01 - Expired or forfeited (2,066,600 ) 0.25 - Outstanding at March 31, 2021 3,998,000 $ 0.09 1.4 Granted 2,400 0.01 - Exercised (313,200 ) 0.01 - Expired or forfeited (1,507,200 ) 0.03 - Outstanding at March 31, 2022 2,180,000 $ 0.02 1.2 Stock Warrants Held by Our Consultants From time to time, the Company has granted fully vested warrants to purchase shares of its Common Stock to its consultants in exchange for services. The following table summarizes the activity relating to the Company’s stock warrants held by Company consultants (all of which are fully vested): SCHEDULE OF WARRANT ACTIVITY Number of Weighted Average Exercise Price Weighted Average Remaining Term Outstanding at April 30, 2020 160,000 $ 1.97 3.80 Granted - - - Exercised - - - Expired or forfeited (60,000 ) 0.25 - Outstanding at March 31, 2021 100,000 $ 3.00 1.00 Granted - - - Exercised, expired or forfeited - - - Outstanding at March 31, 2022 100,000 $ 3.00 0.02 The following table summarizes additional information relating to all stock warrants outstanding and warrants exercisable as of March 31, 2022: SUMMARY OF WARRANT OUTSTANDING AND EXERCISABLE WARRANTS All Warrants Outstanding All Warrants Exercisable Weighted Weighted Weighted Number of Contractual Exercise Number of Exercise 3,000,000 5.40 $ 0.0001 3,000,000 $ 0.0001 16,700,000 2.10 $ 0.04 11,075,000 $ 0.04 210,000,000 4.1 $ 0.18 210,000,000 $ 0.18 2,180,000 1.20 $ 0.02 2,180,000 $ 0.02 333,333 0.50 $ 0.15 333,333 $ 0.15 100,000 0.02 $ 3.00 100,000 $ 3.00 232,313,333 226,688,333

LEASES

LEASES	9 Months Ended	12 Months Ended
LEASES	Dec. 31, 2022	Mar. 31, 2022
Leases
LEASES	NOTE 15 – LEASES The Company leases space for its offices and warehouse space, under lease agreements classified as “operating leases’” as defined in ASC Topic 842. The Company leases space for its corporate headquarters, warehouse space, automobiles, and office and other equipment, under lease agreements classified as operating leases. The Company has remaining lease terms of approximately 1 10 10 12 The following information pertains to the Company’s leases as of the balance sheet dates indicated: SCHEDULE OF OPERATING LEASE ASSETS AND LIABILITIES Assets Classification December 31, 2022 March 31, 2022 Operating leases Right-of-use assets, net $ 458,768 $ 593,389 Total lease assets $ 458,768 $ 593,389 Liabilities Operating leases Accrued and other current liabilities $ 78,266 $ 134,578 Operating leases Lease liability, long-term 413,587 461,515 Total lease liabilities $ 491,853 $ 596,093 The following information pertains to the Company’s leases for the periods indicated: SCHEDULE OF OPERATING LEASE COSTS Three Months Ended December 31, Lease cost Classification 2022 2021 Operating lease cost General and administrative expenses $ 36,920 $ 54,463 Operating lease cost Depreciation and amortization - - Operating lease cost Interest expense, net - - Total lease cost $ 36,920 $ 54,463 Nine Months Ended December 31, Lease cost Classification 2022 2021 Operating lease cost General and administrative expenses $ 81,212 $ 349,165 Operating lease cost Depreciation and amortization - - Operating lease cost Interest expense, net - - Total lease cost $ 81,212 $ 349,165 The Company’s lease liabilities are payable as follows: SCHEDULE OF OPERATING LEASE LIABILITY PAYABLE Twelve months ending September 30, Amount 2023 $ 80,439 2024 99,367 2025 102,147 2026 104,926 2027 107,706 Thereafter 252,241 Total remaining payments 746,826 Less imputed interest 254,973 Total lease liability $ 491,853	NOTE 13 – LEASES The Company leases space for its corporate headquarters, warehouse space, automobiles, and office and other equipment, under lease agreements classified as operating leases. The Company has remaining lease terms of approximately 1 10 10 12 The following information pertains to the Company’s leases as of the balance sheet dates indicated: SCHEDULE OF OPERATING LEASE ASSETS AND LIABILITIES Assets Classification 2022 2021 As of March 31, Assets Classification 2022 2021 Operating leases Right-of-use assets, net $ 593,389 $ 428,075 Total lease assets $ 593,389 $ 428,075 Liabilities Operating leases Accrued and other current liabilities $ 134,578 $ 373,398 Operating leases Lease liability, long-term 461,515 77,810 Total lease liabilities $ 596,093 $ 451,208 Expense pertaining to the Company’s leases for the periods indicated is as follows: SCHEDULE OF OPERATING LEASE COSTS Fiscal Year Ended March 31, Lease cost Classification 2022 2021 Operating lease cost General and administrative expenses $ 585,015 $ 495,272 Operating lease cost Depreciation and amortization - - Operating lease cost Interest expense, net - - Total lease cost $ 585,015 $ 495,272 The Company’s lease liabilities are payable as follows: SCHEDULE OF OPERATING LEASE LIABILITY PAYABLE Twelve months ending March 31, Amount 2023 $ 154,310 2024 96,944 2025 99,458 2026 102,231 2027 105,048 Thereafter 258,025 Total remaining payments 816,016 Less imputed interest 219,923 Total lease liability $ 596,093

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended	12 Months Ended
COMMITMENTS AND CONTINGENCIES	Dec. 31, 2022	Mar. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 16 – COMMITMENTS AND CONTINGENCIES Legal Matters in General The Company has incurred several claims in the normal course of business. The Company believes such claims can be resolved without any material adverse effect on our consolidated financial position, results of operations, or cash flows. The Company maintains certain liability insurance. However, certain costs of defending lawsuits are not covered by or only partially covered by its insurance policies, including claims that are below insurance deductibles. Additionally, insurance carriers could refuse to cover certain claims, in whole or in part. The Company accrues costs to defend itself from litigation as they are incurred. The outcome of litigation is uncertain, and despite management’s view of the merits of any litigation, or the reasonableness of the Company’s estimates and reserves, the Company’s financial statements could nonetheless be materially affected by an adverse judgment. The Company believes it has adequately reserved for the contingencies arising from current legal matters where an outcome was deemed to be probable, and the loss amount could be reasonably estimated. No provision for legal matters was deemed necessary at December 31, 2022. Legal Proceedings The Company from time to time is involved in various claims and lawsuits incidental to the conduct of its business in the ordinary course. We do not believe that the ultimate resolution of these matters will have a material adverse impact on our consolidated financial position, results of operations or cash flows. (a) Case No. 4:20-cv-00946; Dennis Burback, Ken Eddy and Mark Andersen v. Robert Oblon, Jordan Brock, Jeff Bollinger, Four Oceans Global, LLC, Four Oceans Holdings, Inc., Alchemist Holdings, LLC, Elepreneurs U.S., LLC, Elevacity U.S., LLC, Sharing Services Global Corporation, Custom Travel Holdings, Inc., and Does 1-5, (b) Case No. 4:21-cv-00026; Elepreneurs Holdings, LLC d/b/a Elepreneur, LLC, Elepreneurs U.S., LLC d/b/a Elepreneurs, LLC, and SHRG IP Holdings, LLC v. Lori Ann Benson, Andrea Althaus and Lindsey Buboltz, th (c) Case No. 429-01137-2022; Elevacity U.S., LLC d/b/a The Happy Co. and Elepreneurs U.S., LLC d/b/a Elepreneurs, LLC v. Mark Willodson, Judy Willodson and Valentus, Inc., th (d) Case No. 4:22-cv-00042; Elevacity U.S., LLC d/b/a The Happy Co. and Elepreneurs U.S., LLC d/b/a Elepreneurs, LLC v. Brian Christopher Schweda, Jr., (e) Case No. 9:22-cv-00146; Travel Gig, LLC and Happitravel, LLC . Sharing Services Global Corporation, SHRG IP Holdings, LLC; Global Travel Destinations, LLC. (f) Case No. 4:22-cv-00047; Elevacity U.S., LLC d/b/a The Happy Co. and Elepreneurs U.S., LLC d/b/a Elepreneurs, LLC v. Kimberley McLean,	NOTE 18 - COMMITMENTS AND CONTINGENCIES Contingencies Legal Proceedings – Related-Party Matters and Settlement Liability In February 2020, the Company, Alchemist, and a former officer of the Company entered into a Settlement Accommodation Agreement and an Amended and Restated Founder Consulting Agreement pursuant to which the Company and the former officer agreed to settle all existing disputes between them, the former officer agreed to continue to provide certain consulting services to the Company, and the Company agreed to pay certain amounts to the former officer. The Company has recognized a settlement liability of $ 2.0 715,596 Legal Proceedings – Other Matters The Company from time to time is involved in various claims and lawsuits incidental to the conduct of its business in the ordinary course. We do not believe that the ultimate resolution of these matters will have a material adverse impact on our consolidated financial position, results of operations or cash flows. (a) Case No. 4:20-cv-00946; Dennis Burback, Ken Eddy and Mark Andersen v. Robert Oblon, Jordan Brock, Jeff Bollinger, Four Oceans Global, LLC, Four Oceans Holdings, Inc., Alchemist Holdings, LLC, Elepreneurs U.S., LLC, Elevacity U.S., LLC, Sharing Services Global Corporation, Custom Travel Holdings, Inc., and Does 1-5, (b) AAA Ref. No. 01-20-0019-3907; Sharing Services Global Corporation, Elevacity Holdings, LLC, Elevacity U.S., LLC, Elepreneurs Holdings, LLC and Elepreneurs U.S., LLC v. Robert Oblon, (c) Case No. 4:20-cv-00989; Sharing Services Global Corporation, Elevacity Holdings, LLC, Elevacity U.S., LLC, Elepreneurs Holdings, LLC and Elepreneurs U.S., LLC v. Robert Oblon, (d) Case No. 4:21-cv-00026; Elepreneurs Holdings, LLC d/b/a Elepreneur, LLC, Elepreneurs U.S., LLC d/b/a Elepreneurs, LLC, and SHRG IP Holdings, LLC v. Lori Ann Benson, Andrea Althaus and Lindsey Buboltz, th (e) Case No. 4:21-cv-00183; Sharing Services Global Corporation f/k/a Sharing Services, Inc., Elepreneurs Holdings, LLC n/k/a Elevacity Holdings, LLC, Elepreneurs U.S., LLC n/k/a Elevacity U.S., LLC and SHRG IP Holdings, LLC v. AmplifeiIntl, LLC d/b/a HAPInss and HAPInssBrands, LLC (f) Cause No. 429-01137-2022; Elevacity U.S., LLC d/b/a The Happy Co. and Elepreneurs U.S., LLC d/b/a Elepreneurs, LLC v. Mark Willodson, Judy Willodson and Valentus, Inc., th (g) Case No. 4:22-cv-00042; Elevacity U.S., LLC d/b/a The Happy Co. and Elepreneurs U.S., LLC d/b/a Elepreneurs, LLC v. Brian Christopher Schweda, Jr., (h) Case No. 4:22-cv-00047; Elevacity U.S., LLC d/b/a The Happy Co. and Elepreneurs U.S., LLC d/b/a Elepreneurs, LLC v. Kimberley McLean,

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	9 Months Ended	12 Months Ended
FAIR VALUE MEASUREMENTS	Dec. 31, 2022	Mar. 31, 2022
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	NOTE 17 - FAIR VALUE MEASUREMENTS OF FINANCIAL INSTRUMENTS FAIR VALUE MEASUREMENTS Our financial instruments consist of cash equivalents, if any, accounts receivable, notes receivable, investments in unconsolidated entities, accounts payable and convertible notes payable. The carrying amounts of cash equivalents, if any, trade accounts receivable and accounts payable approximate their respective fair values due to the short-term nature of these financial instruments. Consistent with the valuation hierarchy contained in ASC Topic 820, we categorized certain of our financial assets and liabilities as follows: SCHEDULE OF VALUATION HIERARCHY FINANCIAL ASSETS AND LIABILITIES Total Level 1 Level 2 Level 3 December 31, 2022 Total Level 1 Level 2 Level 3 Assets Investment in unconsolidated entities, net $ 178,727 $ - - 178,727 Investment in marketable securities 4,251,225 4,251,225 Total assets $ 4,429,952 $ 4,251,225 $ - $ 178,727 Liabilities Convertible notes payable $ 12,109,091 $ - $ 12,109,091 $ - Total liabilities $ 12,109,091 $ - $ 12,109,091 $ - Total Level 1 Level 2 Level 3 March 31, 2022 Total Level 1 Level 2 Level 3 Assets Investment in unconsolidated entities, net $ 5,063,940 $ - $ - $ 5,063,940 Total assets $ 5,063,940 $ - $ - $ 5,063,940 Liabilities Convertible notes payable $ 5,840,000 $ - $ 5,790,000 $ 50,000 Total liabilities $ 5,840,000 $ - $ 5,790,000 $ 50,000	NOTE 3 – FAIR VALUE MEASUREMENTS The Company’s financial instruments consist of cash equivalents, if any, accounts receivable, notes receivable, investments in unconsolidated entities, accounts payable, and notes payable, including convertible notes. The carrying amounts of cash equivalents, if any, accounts receivable, notes receivable, and accounts payable approximate their respective fair values due to the short-term nature of these financial instruments. The Company’s measures and discloses the fair value of its financial instruments under the provisions of ASC Topic 820 – Fair Value Measurement Consistent with the valuation hierarchy contained in ASC 820, we categorized certain of our financial assets and liabilities as follows: SCHEDULE OF VALUATION HIERARCHY FINANCIAL ASSETS AND LIABILITIES Total Level 1 Level 2 Level 3 As of March 31, 2022 Total Level 1 Level 2 Level 3 Assets Investment in unconsolidated entities $ 5,063,940 $ $ $ 5,063,940 Notes receivable Total assets $ 5,063,940 $ $ $ 5,063,940 Liabilities Convertible notes payable $ 5,840,000 $ - $ 5,790,000 $ 50,000 Notes Payable Total liabilities $ 5,840,000 $ - $ 5,790,000 $ 50,000 As of March 31, 2021 Total Level 1 Level 2 Level 3 Assets Notes receivable $ 94,600 $ - $ - $ 94,600 Total assets $ 94,600 $ - $ - $ 94,600 Liabilities Notes Payable $ 1,040,400 $ - $ - $ 1,040,400 Convertible notes payable 134,393 - - 134,393 Total liabilities $ 1,174,793 $ - $ - $ 1,174,793 Certain of the Company’s investments in unconsolidated entities are valued for purposes of this disclosure using unobservable inputs, since there are no observable market transactions for such investments. The fair value of notes receivable approximates the carrying value due to the short-term nature of the note. See Note 5 below for more information about our notes receivable. As of March 31, 2022, convertible notes payable (including current maturities) are reported in our consolidated financial statements at amortized cost of $ 30.1 million, less unamortized debt discount and deferred financing costs, in the aggregate, of $ 20.2 million. As of March 31, 2021, convertible notes payable (including current maturities) are reported in our consolidated financial statements at amortized cost of $ 150,000 , less unamortized debt discount of $ 15,607 . Notes payable and certain convertible notes payable are valued for purposes of this disclosure using discounted cash flows and observable interest rates whenever available. See Notes 10 and 12 below for more information about our notes and convertible notes payable.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended	12 Months Ended
SUBSEQUENT EVENTS	Dec. 31, 2022	Mar. 31, 2022
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 18 - SUBSEQUENT EVENTS In preparing these unaudited condensed consolidated financial statements, the Company has evaluated events and transactions subsequent to the balance sheet date of December 31, 2022, for potential recognition or disclosure through the date of this report. Except as disclosed below, no other events require adjustment to or disclosure in the Company’s unaudited condensed consolidated financial statements. On February 3, 2023, the Company and DSS entered into a mutual release and termination of the business consulting agreement dated January 24, 2022 (the “Consulting Agreement”) effective December 31, 2022. The Parties agree and acknowledge that the Company’s accrued and unpaid service fees of $ 700,000 33,333,333 0.021 On February 28, 2023, the Company and DSSI, mutually agreed in a Letter Agreement (the “DSSI Letter Agreement”) to a mutual settlement of the interest accrued on the 2022 Note issued by the Company to DSSI. In accordance with the DSSI Letter Agreement, the Company agreed to issue 26,285,714 0.021 552,000 On April 17, 2023, the Company and DSSI, mutually agreed in a Letter Agreement (the “April 2023 Letter Agreement”) to issue 28,877,005 0.0187 540,000 On March 24, 2023, the Company, DSS and DSSI, entered into a Securities Exchange and Amendment Agreement (the “Exchange and Amendment Agreement”). Pursuant to the Exchange and Amendment Agreement, the parties decided to (i) exchange and surrender the Stock Warrants under the SPA Agreement, (ii) exchange and surrender the fully vested detachable Stock Warrant to purchase up to 50.0 818,181,819 0.033 In accordance with the Exchange and Amendment Agreement, the Company agreed to issue 25,000,000	NOTE 20 - SUBSEQUENT EVENTS Legal Proceedings Legal Proceedings – Other Matters Federal Income Tax Refund 300,000 Modification of Debt 27.0 million (the “2022 Note”) in favor of DSSI and (b) a detachable Warrant to purchase up to 818,181,819 shares of the Company’s Class A Common Stock at the exercise price of $ 0.033 per share. The 2022 Note bears interest at the annual rate of 8 % and is due and payable on demand or, if no demand, on May 1, 2024. At any time during the term of the 2022 Note, all or part of the Note may be converted into up to 818,181,819 shares of the Company’s Class A Common Stock, at the option of the holder. Under the terms of the agreement, the Company agreed to pay to DSSI a loan origination fee of $ 270,000 . In addition, DSSI agreed to surrender to the Company all DSSI’s rights pursuant to: (a) a certain Convertible Promissory Note in the principal amount of $ 30.0 million issued by the Company in April 2021 in favor of DSSI, and (b) a certain detachable Warrant to purchase up to 150,000,000 shares of the Company’s Class A Common Stock, at $ 0.22 per share, issued concurrently with such $ 30.0 million note. Financing of Lindon, Utah Facility 5.7 million. The loan bears interest at the annual rate of 8 %, matures on June 1, 2024 , and is secured by a first mortgage interest on the Company’s Lindon, Utah office building. In connection with this loan, the Company received net proceeds of $ 5,522,829 Settlement With Former Officer 2.0 million in connection therewith. As of March 31, 2022, the settlement liability balance was $ 715,596 . In May 2022, the Company and certain of its subsidiaries, on the one hand, and the former officer and certain entities affiliated with the former officer, on the other hand, entered into a Confidential Settlement Agreement with Mutual Releases (the “May 2022 Settlement Agreement”) pursuant to which the parties amicably settled all claims and disputes among them; (b) the former officer sold to the Company 26,091,136 shares of the Company’s common stock then under the voting and dispositive control of the former officer; (c) the Company made a one-time payment of $ 1,043,645 .40; and (d) the Company and its relevant subsidiaries, on the one hand, and the former officer and relevant entities affiliated with the former officer, on the other hand, exchanged customary mutual releases of any prior obligations among them. On May 19, 2022, the closing price for the Company’s common stock was $ 0.25 per share. In the fiscal quarter ending June 30, 2022, the Company measured and recognized the repurchase of its common stock at its fair value of $ 652,278 .40, derecognized its remaining liability under the Co-Founder’s Agreement, and recognized a recovery of $ 324,228 in connection with the previously recognized loss related to the Co-Founder’s Agreement. Reorganization of Korean Operations Funding Agreement With MojiLife 150,000 , under a revolving line of credit. Borrowings under the revolving line of credit bear interest at the annual rate of 8 % and cash advance granted are due and payable 180 days after each advance. Upon completion of the Funding Agreement, the Company advanced $ 40,000 to MojiLife.

NOTES RECEIVABLE, NET

NOTES RECEIVABLE, NET	12 Months Ended
NOTES RECEIVABLE, NET	Mar. 31, 2022
Receivables [Abstract]
NOTES RECEIVABLE, NET	NOTE 5 – NOTES RECEIVABLE, NET In January 2021, the Company, through a wholly owned subsidiary, and 1044PRO, LLC (“1044 PRO”) entered into a Funding Agreement pursuant to which the Company agreed to provide to 1044 PRO loans under a $ 250,000 310,000 10 On January 26, 2022, the parties to the Funding Agreement discussed in the preceding paragraph entered into a new Loan Agreement pursuant to which the Company agreed to loan to 1044Pro up to and additional $ 250,000 125,000 10 On January 14, 2022, the Company and MojiLife, LLC (“MojiLife”), an unconsolidated subsidiary of the Company, entered into a loan agreement pursuant to which the Company agreed to provide to MojiLife a loan in the amount of $ 150,000 8,333 On a quarterly basis, the Company evaluates the collectability of its notes receivable and reviews current economic trends and its historical collection data to determine the adequacy of its allowance for impairment losses based on its historical collection data and other relevant information. An estimate for impairment losses is recognized when collection of the full amount is no longer probable. Note balances are written off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote. Notes receivable consist of the following: SCHEDULE OF NOTES RECEIVABLE 2022 2021 As of March 31, 2022 2021 1044PRO, LLC $ 436,520 $ 189,199 MojiLife, LLC 150,000 - Other 15,000 20,000 Total 601,520 209,199 Allowance for obsolescence (601,520 ) (114,599 ) Total Notes Receivable $ - $ 94,600 The following table reflects the activity in the allowance for impairment losses for the periods presented: SCHEDULE OF ALLOWANCE FOR IMPAIRMENT LOSSES ON NOTES RECEIVABLES 2022 2021 Fiscal Year Ended March 31, 2022 2021 Balance at beginning of fiscal year $ 114,599 $ - Provision for estimated impairment losses 491,921 114,599 Write-offs and recoveries (5,000 ) - Balance at end of fiscal year $ 601,520 $ 114,599

NOTES PAYABLE

NOTES PAYABLE	12 Months Ended
NOTES PAYABLE	Mar. 31, 2022
Notes Payable [Abstract]
NOTES PAYABLE	NOTE 10 – NOTES PAYABLE In May 2020, the Company was granted a loan (the “PPP Loan”) by a commercial bank in the amount of $ 1,040,400 of the Coronavirus Aid, Relief, and Economic Security Act of 2020 (the “CARES Act”) The Company’s borrowings under the were eligible for loan forgiveness pursuant to the CARES Act. As of March 31, 2021, loan 1,040,400 8,922 .

BUSINESS SEGMENT AND GEOGRAPHIC

BUSINESS SEGMENT AND GEOGRAPHIC AREA INFORMATION	12 Months Ended
BUSINESS SEGMENT AND GEOGRAPHIC AREA INFORMATION	Mar. 31, 2022
Segment Reporting [Abstract]
BUSINESS SEGMENT AND GEOGRAPHIC AREA INFORMATION	NOTE 19 - BUSINESS SEGMENT AND GEOGRAPHIC AREA INFORMATION Business Segments As of March 31, 2022, and 2021, the Company, through its subsidiaries, markets and sells its products and services to consumers, through its independent sales force and proprietary websites, and to its independent distributors. The Company has determined its reportable segments are: (a) the sale of health and wellness products, and (b) the sale of other products and services. The Company’s determination of its reportable segments is based on how its chief operating decision maker manages the business. The Company’s segment information is as follows: SCHEDULE OF SEGMENT INFORMATION 2022 2021 Fiscal Year Ended March 31, 2022 2021 Net sales Health and wellness products $ 32,147,330 $ 64,046,966 Other 2,276,984 764,185 Total net sales $ 34,424,314 $ 64,811,151 Operating earnings (loss): Segment gross profit: Health and wellness products $ 22,059,788 $ 45,997,828 Other 1,562,655 548,829 Total segment gross profit 23,622,443 46,546,657 Selling and marketing expenses 17,239,655 29,740,974 General and administrative expenses 19,714,963 18,983,209 Consolidated operating loss $ (13,332,175 ) $ (2,177,526 ) Total Assets: Health and wellness $ 13,729,219 $ 22,772,217 Corporate 29,435,505 464,739 Consolidated total assets $ 43,164,724 $ 23,236,956 Payments for property and equipment: Health and wellness $ 208,952 $ 907,891 Corporate 9,123,016 6,445 Consolidated payments for property and equipment $ 9,331,967 $ 914,336 Depreciation and amortization expense: Health and wellness $ 94,459 $ 155,085 Corporate 560,808 8,163 Consolidated depreciation and amortization $ 655,267 $ 163,248 Geographic Area Information Our consolidated net sales, by geographic area, were as follows: SCHEDULE OF CONSOLIDATED NET SALES 2022 2021 Fiscal Year Ended March 31, Country 2022 2021 United States $ 29,803,258 $ 60,961,369 Canada 2,446,330 3,214,633 Republic of Korea 1,706,367 - Other 468,359 635,149 $ 34,424,314 $ 64,811,151 Our consolidated total assets, by geographic area, were as follows: SCHEDULE CONSOLIDATED TOTAL ASSETS 2022 2021 Fiscal Year Ended March 31, Country 2022 2021 United States $ 39,865,782 $ 20,941,018 Republic of Korea 2,663,149 1,200,214 Other 635,793 1,095,725 $ 43,164,724 $ 23,236,956

SUPPLEMENTARY FINANCIAL INFORMA

SUPPLEMENTARY FINANCIAL INFORMATION	12 Months Ended
SUPPLEMENTARY FINANCIAL INFORMATION	Mar. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
SUPPLEMENTARY FINANCIAL INFORMATION	NOTE 21 – SUPPLEMENTARY FINANCIAL INFORMATION We are a Smaller Reporting Company, as defined in Rule 12b-2 of the Exchange Act, and, accordingly, are not required to provide the supplementary financial information otherwise required by Item 302, as amended.

SIGNIFICANT ACCOUNTING POLICI_2

SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended	12 Months Ended
SIGNIFICANT ACCOUNTING POLICIES (Policies)	Dec. 31, 2022	Mar. 31, 2022
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The unaudited condensed consolidated interim financial statements included herein have been prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) and pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). Certain note disclosures normally included in annual financial statements prepared in accordance with GAAP have been condensed or omitted as permitted pursuant to the rules and regulations of the SEC, although we believe that the disclosures made are adequate to make the information not misleading. These condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the fiscal year ended March 31, 2022. Unless so stated, the disclosures in the accompanying condensed consolidated financial statements do not repeal the disclosures in our consolidated financial statements for year ended March 31, 2022. The accompanying unaudited condensed consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. All significant intercompany accounts and transactions have been eliminated in consolidation.	Basis of Presentation The accompanying consolidated financial statements are prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) and include the accounts of the Company and its consolidated subsidiaries. All significant intercompany accounts and transactions have been eliminated in consolidation.
Use of Estimates and Assumptions	Use of Estimates and Assumptions The preparation of financial statements in accordance with GAAP requires the use of judgment and requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses, and disclosures about contingent assets and liabilities, if any. Matters that require the use of estimates and assumptions include: the recoverability of notes and accounts receivable, the valuation of inventory, the useful lives of fixed assets, the assessment of long-lived assets for impairment, the nature and timing of satisfaction of performance obligations resulting from contracts with customers, allocation of the transaction price to multiple performance obligations in a sales transaction, the measurement and recognition of right-of-use assets and related lease liabilities, the valuation of stock-based compensation awards, the measurement and recognition of uncertain tax positions, and the valuation of loss contingencies, if any. Actual results may differ from these estimates in amounts that may be material to our consolidated financial statements. We believe that the estimates and assumptions used in the preparation of our consolidated financial statements are reasonable.	Use of Estimates and Assumptions The preparation of financial statements in accordance with GAAP requires the use of judgment and requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses, and disclosures about contingent assets and liabilities, if any. Matters that require the use of estimates and assumptions include, among others: the recoverability of accounts receivable, the valuation of inventory, the useful lives of fixed assets, the assessment of long-lived assets for impairment, the nature and timing of satisfaction of multiple performance obligations resulting from contracts with customers, the allocation of the transaction price to multiple performance obligations in a sales transaction, the measurement and recognition of right-of-use assets and related lease liabilities, the valuation of share-based compensation awards, the provision for income taxes, the measurement and recognition of uncertain tax positions, and the valuation of loss contingencies, if any. Actual results may differ from these estimates in amounts that may be material to our consolidated financial statements. We believe that the estimates and assumptions used in the preparation of our consolidated financial statements are reasonable.
Cash and cash equivalents	Cash and Cash Equivalents Cash and cash equivalents The Company considers all highly liquid investments with original maturities of three months or less to be cash equivalents. Cash and cash equivalents include recent customer remittances deposited with our merchant processors at the balance sheet date, which generally settle within 24 to 72 hours. As of December 31, 2022, and March 31, 2022, cash and cash equivalents included cash held by our merchant processors of approximately $ 1.0 3.3 0.9 3.0 1.4 1.4	Cash and cash equivalents The Company considers all highly liquid investments with original maturities of three months or less to be cash equivalents. Cash and cash equivalents include recent customer remittances deposited with our merchant processors at the balance sheet date, which generally settle within 24 to 72 hours. As of March 31, 2022, and 2021, cash and cash equivalents included cash held by our merchant processors of $ 3.3 6.2 3.0 4.9 1.4 1.6
Notes Receivable	Notes Receivable On August 29, 2022, the Company and 1044Pro LLC (“1044”) entered in an agreement to modify the Revolving Promissory Note dated January 22, 2022. In accordance with the amendment, the Company agreed to lend $ 125,000 20 230,355 At December 31, 2022 and March 31, 2022, notes receivable were $ 926,205 601,520 709,320 601,520
Investments	Investment in Marketable Securities Investments The Company has invested in a marketable security that can easily be bought, sold, or traded on public exchanges. The investment is carried at fair market. Unrealized gains and losses have been recorded in the Company’s consolidated statements of operations. At December 31, 2022, the investment was valued at approximately $ 4.3	Investments Investments in which the Company has the ability to exercise significant influence, but does not have a controlling interest, are accounted for using the equity method of accounting. Significant influence is generally considered to exist when the Company has voting shares representing 20 50 20 Investments are evaluated for impairment when facts or circumstances indicate that the fair value of a long-term investment is less than the carrying value. An impairment loss is recognized when a decline in fair value is determined to be other-than-temporary. The Company reviews several factors to determine whether a loss is other-than-temporary. These factors include, but are not limited to, the: (i) nature of the investment; (ii) cause and duration of the impairment; (iii) extent to which fair value is less than cost; (iv) financial condition and near-term prospects of the investment; and (v) ability to hold the security for a period of time sufficient to allow for any anticipated recovery in fair value.
Inventory and Cost of Goods Sold	Inventory Inventory and Cost of Goods Sold Inventory consists of finished goods and promotional materials and are stated at the lower of cost, determined using the first-in, first-out (“FIFO”) method, or net realizable value. The Company periodically assesses its inventory levels when compared to current and anticipated sales levels. As of December 31, 2022, and March 31, 2022, the allowance for obsolete inventory was $ 742,311 108,055	Inventory and Cost of Goods Sold Inventory consists of product held for sale in the normal course of our business. Inventory is stated at the lower of cost, determined using the first-in, first-out (“FIFO”) method, or net realizable value. Inventory cost reflects direct product costs and certain shipping and handling costs, such as in-bound freight. When estimating the net realizable value of inventory, we consider several factors including estimates of future demand for the product, historical turn-over rates, the age and sales history of the inventory, and historic and anticipated changes in our product offerings. See Note 6 – “INVENTORIES” below for more information. Physical inventory counts are performed at all facilities on a quarterly basis. Between physical counts, management estimates inventory shrinkage based on the Company’s historical experience. The Company periodically assesses the realizability of its inventory based on evaluation of its inventory levels against historical and anticipated sales. During the fiscal year ended March 31, 2022, and 2021, the Company recognized a provision for inventory losses of $ 635,137 and $ 1.1 million, respectively, in connection with health and wellness products that were either damaged, expired, or slow-moving, based on the Company’s historical and anticipated sales. The Company reports its provisions for inventory losses in cost of goods sold in its consolidated statements of operations. Cost of goods sold includes actual product costs, vendor rebates and allowances, if any, inventory shrinkage and certain shipping and handling costs, such as in-bound freight, associated with product sold. All other shipping and handling costs, including the cost to ship product to customers, are included in selling and marketing expenses in our consolidated statements of operations when incurred.
Other Assets	Other Assets Other assets include a multi-user license and code of a back-office platform that was acquired for $ 1,000,000 Capitalization on Internal-Use Software Costs
Note Payable	Note Payable In May 2020, the Company was granted a loan (the “PPP Loan”) by a commercial bank in the amount of $ 1.0 1.0 1.0 On June 15, 2022, Linden Real Estate Holdings, LLC, a wholly owned subsidiary of the Company, American Pacific Bancorp, Inc. (“APB”), and the Company entered into a Loan Agreement pursuant to which APB loaned the Company approximately $ 5.7 8 5,522,829 43,897 307,279 On August 11, 2022, the Company executed a revolving credit promissory note with APB (“the APB Revolving Note”) pursuant to which the Company has access to advances with a maximum principal balance not to exceed the principal sum of $ 10 600,000 8 August 12, 2024 6.0
Foreign Currency	Foreign Currency Translation Foreign Currency As part of our strategic growth plan initiatives, we have expanded our operations outside the United States. The functional currency of each of our foreign operations is generally the respective local currency. Balance sheet accounts are translated into U.S. dollars (our reporting currency) at the rates of exchange in effect at the balance sheet date, while the results of operations and cash flows are generally translated using average exchange rates for the periods presented. Individual material transactions, if any, are translated using the actual rate of exchange on the transaction date. The resulting translation adjustments are reported in accumulated other comprehensive loss in our condensed consolidated balance sheets. SCHEDULE OF FOREIGN EXCHANGE CURRENCY TRANSLATION South Korean Exchange rate as of December 31, 2022 1,261.92 South Korean Won per USD Three Months Ended Nine Months Ended Average exchange rate as of December 31, 2022 1,359.18 1,320.11	Foreign Currency During the fiscal year ended March 31, 2022, and 2021, approximately 87 % and 94 %, respectively, of our consolidated net sales are denominated in U.S. Dollars. During the fiscal year ended March 31, 2022, and 2021, sales denominated in no other currency accounted for 10% or more of net sales. As part of its growth initiatives, the Company recently expanded operations outside the United States. The functional currency of each of our foreign operations is generally the respective local currency. Balance sheet accounts are translated into U.S. dollars (our reporting currency) at the rates of exchange in effect at the balance sheet date, while the results of operations and cash flows are generally translated using average exchange rates for the periods presented. Individually material transactions, if any, are translated using the actual rate of exchange on the transaction date. The resulting translation adjustments are recorded as a component of accumulated other comprehensive loss in our consolidated balance sheets. In June 2021, the Company expanded its geographical footprint, and through its wholly owned subsidiary, commenced operations in the Republic of Korea (South Korea). The following exchange rates between the South Korean Won and the U.S. Dollar (“USD”) were used to translate the Company’s Korean operation’s financial statements: SCHEDULE OF FOREIGN EXCHANGE CURRENCY TRANSLATION South Korean Won per USD Exchange rate as of March 31, 2022 1,212.99 Average exchange rate for the fiscal year ended March 31, 2022 1,167.39
Comprehensive Income (Loss)	Comprehensive Loss Comprehensive Income (Loss) For the three and nine months ended December 31, 2022, and 2021, the Company’s comprehensive loss was comprised of currency translation adjustments and net loss.	Comprehensive Income (Loss) Comprehensive income (loss) is defined as the increase or decrease in stockholders’ equity during a period as a result of transactions and other events and circumstances, excluding transactions resulting from investments by owners and distributions to owners. For each of the fiscal years presented herein, the Company’s components of comprehensive loss included net loss and foreign currency translation adjustments, as reported in the consolidated statements of operations and comprehensive loss.
Revenue Recognition	Revenue Recognition As of December 31, 2022, and March 31, 2022, deferred sales associated with product invoiced but not received by customers was $ 142,221 344,071 89,679 70,968 63,382 63,890 106,380 68,287 During the three and nine months ended December 31, 2022, no individual customer, or affiliated group of customers, represented 10% or more of the Company’s consolidated net sales, and approximately 64 42 22 36 During the nine months ended December 31, 2022, approximately 63% 39% 24% 37% During the nine months ended December 31, 2021, approximately 67 32 35 33 During the nine months ended December 31, 2022, and December 31, 2021, approximately 93 86 During the three months ended December 31, 2022, substantially all of the Company’s consolidated net sales were from health and wellness products (including approximately 70 20 10 During the nine months ended December 31, 2022, substantially all of consolidated net sales were from health and wellness products (including approximately 70 20 10 39 29 12 20 During the nine months ended December 31, 2022, over 93 During the nine months ended December 31, 2021, approximately 58 41	Revenue Recognition The Company recognizes revenue in accordance with Accounting Standards Codification (“ASC”) Topic 606 when (or as) it transfers control of the promised goods and services to the customer in an amount that reflects the consideration the Company expects to be entitled to receive in exchange for those goods or services. Revenue is recognized net of amounts due to taxing authorities (such as local and state sales tax). The Company’s customers place sales orders online and through the Company’s “back-office” operations, which creates a contract and establishes the transaction price. With respect to products sold, the Company’s performance obligation is satisfied upon receipt of the products by the customer. With respect to subscription-based revenue, including independent distributor membership fees, the Company’s performance obligation is satisfied over time (generally, up to one year). With respect to customer loyalty points awarded, the Company’s performance obligation is satisfied at the earliest of (a) the redemption or expiration date, or (b) when it is no longer probable the points will be redeemed. The Company assesses the probability an awards of customer loyalty points will be redeemed, based on its historic breakage rates. The timing of revenue recognition may differ from the time when the Company invoices the customer and/or collects payment. The Company has elected to treat shipping and handling costs as an activity to fulfill its performance obligations, rather than a separate performance obligation. During the fiscal year ended March 31, 2022, a subsidiary of the Company introduced a Customer Loyalty Program which enables customers to earn points in a purchase transaction or through other means. The points are not redeemable for cash or product. Upon reaching 1,500 points, a customer may redeem the points and receive a $10 loyalty rewards card or certificate, that may be used when purchasing product. Points and loyalty rewards cards or certificates expire one year for the issuance date. However, points, loyalty rewards cards, and certificates are forfeited if the customer fails to remain active for a period of 90-days. The Company allocates a portion of the sales transaction price to each of its performance obligations therein, including points earned, and deferred revenue recognition until the earlier of (a) redemption or expiration of the rights conferred by the points or (b) the date when it is not probable the points will be redeemed (for example, because the holder is no longer an active customer). As of March 31, 2022, and 2021, deferred revenue associated with product invoiced but not received by customers at the balance sheet date was $ 344,071 and $ 1.2 million, respectively; deferred revenue associated with unfulfilled performance obligations for services offered on a subscription basis was $ 70,968 and $ 153,216 , respectively; deferred sales revenue associated with unfulfilled performance obligations for customers’ right of return was $ 63,890 and $ 95,780 , respectively; and deferred sales revenue associated with customer loyalty points outstanding was $ 68,287 and $ 0 , respectively. Deferred sales revenue is expected to be recognized over one year. During the fiscal year ended March 31, 2022, and 2021, no individual customer, or related group of customers, represents 10% or more of our consolidated net sales. During the fiscal year ended March 31, 2022, approximately 66 32 34 34 71 43 28 29 During the fiscal year ended March 31, 2022, and 2021, approximately 87 94 During the fiscal year ended March 31, 2022, substantially all the Company’s net sales are from health and wellness products (including approximately 33 % from the sale of Nutraceutical products, approximately 32 % from the sale of coffee and other functional beverages, approximately 11 % from the sale of weight management products, and approximately 17 % from the sale of all other health and wellness products). During the fiscal year ended March 31, 2021, approximately 99 % of consolidated net sales are from our health and wellness products (including approximately 52 % from the sale of Nutraceutical products, approximately 17 % from the sale of coffee and coffee-related products, and approximately 30 % from the sale of all other health and wellness products). During the fiscal year ended March 31, 2022, and 2021, our ten top selling products represent approximately 50 % and 54 %, respectively, of our consolidated net sales. During the fiscal year ended March 31, 2022, and 2021, product purchases from one U.S.-based supplier accounted for approximately 64 % and 99 %, respectively, of total product purchases. In addition, during the fiscal year ended March 31, 2022, 33 % of total product purchases were from one third-party supplier located in South Korea.
Sales Commissions	Sales Commissions The Company recognizes sales commission expense, when incurred, in accordance with GAAP. During the three months ended December 31, 2022, and 2021, sales commission expense, which is included in selling and marketing expenses in our consolidated statements of operations and comprehensive loss, was $ 1.2 3.7 5.1 13.6	Sales Commissions The Company recognizes sales commission expense when incurred. In the fiscal year ended March 31, 2022, and 2021, sales commission expense was approximately $ 16.3 29.4
Recently Issued Accounting Standard - Adopted	Recently Issued Accounting Standards - Recently Adopted Recently Issued Accounting Standard - Adopted In December 2019, the FASB issued ASU No. 2019-12, Income Taxes (Topic 740) – Simplifying the Accounting for Income Taxes	Recently Issued Accounting Standard - Adopted In December 2019, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2019-12, Income Taxes (Topic 740) – Simplifying the Accounting for Income Taxes
Recently Issued Accounting Standard - Pending Adoption	Recently Issued Accounting Standards - Pending Adoption Recently Issued Accounting Standard - Pending Adoption In August 2020, the FASB issued ASU No. 2020-06, Debt – Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging – Contracts in Entity’s Own Equity	Recently Issued Accounting Standard - Pending Adoption In August 2020, the FASB issued ASU No. 2020-06, Debt – Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging – Contracts in Entity’s Own Equity
Reclassifications		Reclassifications Certain reclassifications have been made to the prior year’s data to conform with the current year’s presentation, primarily consisting of reclassification of the liability associated with uncertain tax positions of $ 904,643
Accounts Receivable and Allowance for Doubtful Accounts		Accounts Receivable and Allowance for Doubtful Accounts As of March 31, 2022, and 2021, accounts receivable was $ 1.7 1.5 1.5 1.5
Property and Equipment		Property and Equipment Property and equipment are recorded at cost and reported net of accumulated depreciation. Depreciation expense is recognized over an asset’s estimated useful life using the straight-line method. Leasehold improvements are amortized over the lesser of the estimated useful lives of the assets or the term of the related lease, including lease renewals considered reasonably assured. The estimated useful lives of our property and equipment are as follows: ● Buildings and building improvements– shorter of 39 ● Furniture and fixtures – 3 ● Office equipment – 5 ● Computer Equipment – 3 ● Computer software – 3 ● Leasehold improvements – shorter of the remaining lease term or estimated useful live of the asset The estimated useful lives are periodically reviewed and, when appropriate, changes are made prospectively. The recoverability of long-lived assets is assessed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be fully recoverable, by comparing the net carrying amount of each asset to the total estimated undiscounted future cash flows expected to be generated by the asset. If the carrying amount of an asset exceeds its undiscounted future cash flows, an impairment charge is recognized for the amount by which the carrying amount of the asset exceeds the estimated fair value of the asset.
Share-Based Payments		Share-Based Payments The Company accounts for stock-based compensation awards to its directors, officers, and employees in accordance with ASC Topic 718, Compensation – Stock Compensation As stated above, some stock warrants issued in connection with these multi-year employment agreements are exercisable at a variable exercise price, a price equal to the discounted 10-day average stock price determined at the time of exercise. In general, the Company begins recognizing the compensatory nature of the warrants at the service inception date and ceases recognition at the vesting date. Due to the variable nature of the exercise price for some grants, however, the Company remeasures compensation expense associated with these awards after the service period ends and until the warrant is exercised or expires. As such, the Company’s stock-based compensation expense contains components associated with (i) awards that have a fixed exercise price whose fair value is measured at the grant date and (ii) awards with a variable exercise price whose value is measured at the balance sheet date, including fully vested awards. The Company recognizes the income/expense component associated with the subsequent measure of fully vested awards as non-operating income/expense. In the fiscal year ended March 31, 2022, income recognized in connection with stock-based compensation awards was $ 2.3 186,264 2.5 3.0 3.6 530,335
Lease Accounting		Lease Accounting The Company determines if an arrangement is a lease at inception. Determining whether a contract contains a lease includes judgment regarding whether the contract conveys the right to control the use of identified property or equipment for a period of time in exchange for consideration. The Company accounts for its lease obligations in accordance with ASC Topic 842, Leases For all arrangements as a lessee, the Company has elected an accounting policy to combine non-lease components with the related-lease components and treat the combined items as a lease for accounting purposes. The Company measures lease related assets and liabilities based on the present value of lease payments, including in-substance fixed payments, variable payments that depend on an index or rate measured at the commencement date, and the amount the Company believes is probable the Company will pay the lessor under residual value guarantees when applicable. The Company discounts lease payments based on the Company’s estimated incremental borrowing rate at lease commencement (or modification), which is primarily based on the Company’s estimated credit rating, the lease term at commencement, and the contract currency of the lease arrangement. The Company has elected to exclude short term leases (leases with an original lease term less than one year) from the measurement of lease-related assets and liabilities. The Company tests right-of-use assets in an operating or finance lease at the asset group level (because these assets are long-lived nonfinancial assets and should be accounted for the same way as other long-lived nonfinancial assets) whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. The Company leases space for its corporate headquarters, warehouse space, automobiles, and office and other equipment, under lease agreements classified as operating leases. See Note 13 – “LEASES” below for more information about the Company’s lease obligations.
Income Taxes		Income Taxes The Company uses the asset and liability method and follows ASC Topic 740 – Income Taxes In determining the provision for income taxes, an annual effective income tax rate is used based on annual income, permanent differences between book and tax income, and statutory income tax rates. Accounting for income taxes involves judgment and the use of estimates. The Company recognizes a liability for unrecognized tax benefits resulting from uncertain tax positions taken or expected to be taken in its tax returns, unless the weight of available evidence indicates it is more-likely-than-not that the tax position will be sustained on audit, including resolution through available appeals processes. We measure the tax position as the largest amount which is more-likely-than-not of being realized. The Company considers many factors when evaluating and estimating the Company’s tax positions, which may require periodic adjustments when new facts and circumstances become known. See Note 14 – “INCOME TAXES” for more information about the Company’s accounting for income taxes.
Related Parties		Related Parties A party is considered to be related to the Company if it, directly or indirectly, through one or more intermediaries, controls, is controlled by, or is under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal with if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its separate interests.
Segment Reporting		Segment Reporting The Company follows ASC Topic 280, Segment Reporting

SIGNIFICANT ACCOUNTING POLICI_3

SIGNIFICANT ACCOUNTING POLICIES (Tables)	9 Months Ended	12 Months Ended
SIGNIFICANT ACCOUNTING POLICIES (Tables)	Dec. 31, 2022	Mar. 31, 2022
Accounting Policies [Abstract]
SCHEDULE OF FOREIGN EXCHANGE CURRENCY TRANSLATION	SCHEDULE OF FOREIGN EXCHANGE CURRENCY TRANSLATION South Korean Exchange rate as of December 31, 2022 1,261.92 South Korean Won per USD Three Months Ended Nine Months Ended Average exchange rate as of December 31, 2022 1,359.18 1,320.11	SCHEDULE OF FOREIGN EXCHANGE CURRENCY TRANSLATION South Korean Won per USD Exchange rate as of March 31, 2022 1,212.99 Average exchange rate for the fiscal year ended March 31, 2022 1,167.39

EARNINGS (LOSS) PER SHARE (Tabl

EARNINGS (LOSS) PER SHARE (Tables)	9 Months Ended	12 Months Ended
EARNINGS (LOSS) PER SHARE (Tables)	Dec. 31, 2022	Mar. 31, 2022
Loss per share:
SCHEDULE OF COMPUTATIONS OF BASIC AND DILUTED LOSS PER SHARE	The following table sets forth the computations of basic and diluted loss per share: SCHEDULE OF COMPUTATIONS OF BASIC AND DILUTED LOSS PER SHARE December 31, December 31, December 31, December 31, Three Months Ended Nine Months Ended December 31, December 31, December 31, December 31, Net loss, as reported $ (11,024,951 ) $ (6,940,162 ) (30,763,863 ) $ (13,202,933 ) After tax interest adjustment - - - Net loss, if-converted basis $ (11,024,951 ) $ (6,940,162 ) $ (30,763,863 ) $ (13,202,933 ) Weighted average basic shares 262,832,833 192,112,139 267,956,183 188,051,336 Dilutive securities and instruments: Convertible preferred stock - - Convertible notes - - Stock options and warrants - - Weighted average diluted shares 262,832,833 192,112,139 267,956,183 188,051,336 Loss per share: Basic and Diluted $ (0.04 ) $ (0.04 ) $ (0.12 ) $ (0.07 )	The following table sets forth the computations of basic and diluted earnings (loss) per share for the periods indicated: SCHEDULE OF COMPUTATIONS OF BASIC AND DILUTED LOSS PER SHARE Fiscal Year Ended March 31, 2022 2021 Net loss $ (17,106,497 ) $ (1,235,021 ) Weighted average basic and diluted shares 206,211,711 172,046,517 Earnings (loss) per share: Basic and diluted $ (0.08 ) $ (0.01 )
SCHEDULE OF POTENTIALLY DILUTIVE INSTRUMENTS OUTSTANDING	The following potentially dilutive securities and instruments were outstanding as of December 31, 2022, and December 31, 2021, but excluded from the table above: SCHEDULE OF POTENTIALLY DILUTIVE INSTRUMENTS OUTSTANDING December 31, December 31, Convertible preferred stock 6,320,000 7,630,800 Convertible notes payable 163,612,120 157,756,728 Stock warrants - 94,829,948 Total potential incremental shares 169,932,120 260,217,476	The following potentially dilutive securities and instruments were outstanding on the dates indicated, but excluded from the table above because their impact would be anti-dilutive: SCHEDULE OF POTENTIALLY DILUTIVE INSTRUMENTS OUTSTANDING As of March 31, 2022 2021 Convertible notes payable 158,403,141 10,406,100 Stock warrants 68,475,290 34,128,212 Convertible Preferred Stock 7,307,589 20,879,530 Total potential incremental shares 234,186,020 65,413,842

INVENTORY, NET (Tables)

INVENTORY, NET (Tables)	9 Months Ended	12 Months Ended
INVENTORY, NET (Tables)	Dec. 31, 2022	Mar. 31, 2022
Inventory Disclosure [Abstract]
SCHEDULE OF INVENTORY	SCHEDULE OF INVENTORY December 31, 2022 March 31, Finished Goods $ 3,470,442 $ 4,482,291 Allowance for inventory obsolescence (742,311 ) (108,055 ) Inventory, net $ 2,728,131 $ 4,374,236	Inventory consists of the following: SCHEDULE OF INVENTORY 2022 2021 As of March 31, 2022 2021 Finished Goods $ 4,482,291 $ 2,556,368 Allowance for obsolescence (108,055 ) (85,058 ) Inventory, net $ 4,374,236 $ 2,471,310
SCHEDULE OF ALLOWANCE FOR INVENTORY OBSOLESCENCE		The following table reflects the activity in the allowance for inventory obsolescence for the periods presented: SCHEDULE OF ALLOWANCE FOR INVENTORY OBSOLESCENCE 2022 2021 Fiscal Year Ended March 31, 2022 2021 Balance at beginning of fiscal year $ 85,058 $ - Provision for estimated obsolescence 635,137 1,095,068 Write-offs and recoveries (612,140 ) (1,010,010 ) Balance at end of fiscal year $ 108,055 $ 85,058

OTHER CURRENT ASSETS, NET (Tabl

OTHER CURRENT ASSETS, NET (Tables)	9 Months Ended	12 Months Ended
OTHER CURRENT ASSETS, NET (Tables)	Dec. 31, 2022	Mar. 31, 2022
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
SCHEDULE OF OTHER CURRENT ASSETS	Other current assets consist of the following: SCHEDULE OF OTHER CURRENT ASSETS December 31, March 31, Prepaid consulting fees, related party $ 230,136 $ 2,867,123 Employee advances Inventory-related deposits 222,982 384,477 Prepaid insurance and other operational expenses 258,257 201,275 Deposits for sales events - 222,540 Right to recover asset 16,094 15,632 Subtotal 727,469 3,691,047 Less: allowance for losses (175,641 ) (179,765 ) Other current assets $ 551,828 $ 3,511,282	Other current assets consist of the following: SCHEDULE OF OTHER CURRENT ASSETS 2022 2021 As of March 31, 2022 2021 Prepaid consulting fees $ 2,867,123 $ - Inventory-related deposits 384,477 1,845,722 Employee advances - 320,631 Prepaid insurance and other operational expenses 201,275 210,665 Deposits for sales events 222,540 - Right to recover asset 15,632 26,616 Subtotal 3,691,047 2,403,634 Less: allowance for losses (179,765 ) - Other current assets $ 3,511,282 $ 2,403,634

INVESTMENT IN UNCONSOLIDATED _2

INVESTMENT IN UNCONSOLIDATED ENTITIES (Tables)	9 Months Ended	12 Months Ended
INVESTMENT IN UNCONSOLIDATED ENTITIES (Tables)	Dec. 31, 2022	Mar. 31, 2022
Investments, All Other Investments [Abstract]
SUMMARY OF INVESTMENT IN UNCONSOLIDATED ENTITIES	Investment in unconsolidated entities and securities consists of the following: SUMMARY OF INVESTMENT IN UNCONSOLIDATED ENTITIES December 31, 2022 March 31, Investment in detachable GNTW stock warrant $ 126,000 $ 3,570,000 Investment in GNTW common stock 13,876 393,141 Investment in Stemtech convertible note 38,851 1,100,799 Investment in MojiLife, LLC 1,537,000 1,537,000 Subtotal 1,715,727 6,600,940 Less, allowance for impairment losses (1,537,000 ) (1,537,000 ) Investments $ 178,727 $ 5,063,940	Investment in unconsolidated entities consists of the following: SUMMARY OF INVESTMENT IN UNCONSOLIDATED ENTITIES 2022 2021 As of March 31, 2022 2021 Investment in detachable GNTW stock warrant $ 3,570,000 $ - Investment in GNTW common stock 393,141 - Investment in Stemtech convertible note 1,100,799 - Investment in MojiLife, LLC 1,537,000 - Subtotal 6,600,940 - Less, allowance for impairment losses (1,537,000 ) - Investments $ 5,063,940 $ -
SCHEDULE OF ALLOWANCE FOR IMPAIRMENT LOSSES	The following table reflects the activity in the allowance for impairment losses for the periods presented: SCHEDULE OF ALLOWANCE FOR IMPAIRMENT LOSSES December 31, March 31, Balance at beginning of period $ 1,537,000 $ - Provision for estimated impairment losses - 1,537,000 Balance at end of period $ 1,537,000 $ 1,537,000	The following table reflects the activity in the allowance for impairment losses for the periods presented: SCHEDULE OF ALLOWANCE FOR IMPAIRMENT LOSSES 2022 2021 Fiscal Year Ended March 31, 2022 2021 Balance at beginning of fiscal year $ - $ - Provision for estimated impairment losses 1,537,000 - Balance at end of fiscal year $ 1,537,000 $ -

PROPERTY AND EQUIPMENT, NET (Ta

PROPERTY AND EQUIPMENT, NET (Tables)	9 Months Ended	12 Months Ended
PROPERTY AND EQUIPMENT, NET (Tables)	Dec. 31, 2022	Mar. 31, 2022
Property, Plant and Equipment [Abstract]
SUMMARY OF PROPERTY AND EQUIPMENT	Property and equipment consist of the following: SUMMARY OF PROPERTY AND EQUIPMENT December 31, March 31, Building and building improvements $ 8,975,813 $ 8,976,878 Computer software 1,025,586 875,925 Furniture and fixtures 237,045 237,045 Computer equipment 223,424 223,424 Vehicles 27,851 - Leasehold improvements and other 371,124 263,208 Total property and equipment 10,860,843 10,576,480 Impairment of property and equipment - (100,165 ) Accumulated depreciation and amortization (1,423,299 ) (891,174 ) Property and equipment, net $ 9,437,544 $ 9,585,141	Property and equipment consist of the following: SUMMARY OF PROPERTY AND EQUIPMENT 2022 2021 As of March 31, 2022 2021 Building and building improvements $ 8,976,878 $ - Computer software 875,925 734,510 Furniture and fixtures 237,045 230,685 Computer equipment 223,424 197,419 Leasehold improvements and other 263,208 106,877 Total property and equipment 10,576,480 1,269,491 Impairment of property and equipment (100,165 ) - Accumulated depreciation and amortization (891,174 ) (381,541 ) Property and equipment,net $ 9,585,141 $ 887,950

ACCRUED AND OTHER CURRENT LIA_2

ACCRUED AND OTHER CURRENT LIABILITIES (Tables)	9 Months Ended	12 Months Ended
ACCRUED AND OTHER CURRENT LIABILITIES (Tables)	Dec. 31, 2022	Mar. 31, 2022
Payables and Accruals [Abstract]
SUMMARY OF ACCRUED AND OTHER CURRENT LIABILITIES	Accrued and other current liabilities consist of the following: SUMMARY OF ACCRUED AND OTHER CURRENT LIABILITIES December 31, March 31, Deferred sales $ 401,663 $ 547,217 Liability associated with uncertain tax positions 925,795 921,987 Accrued severance expense Payroll and employee benefits 388,193 478,360 Settlement liability, current portion 224,000 341,919 Lease liability, current portion 78,266 134,578 Due to related parties 53,797 125,532 Other operational accruals 1,368,114 530,189 Accrued and other current liabilities $ 3,439,828 $ 3,079,782	Accrued and other current liabilities consist of the following: SUMMARY OF ACCRUED AND OTHER CURRENT LIABILITIES 2022 2021 As of March 31, 2022 2021 Deferred sales revenues $ 547,217 $ 1,449,359 Liability associated with uncertain tax positions 921,987 904,643 Accrued severance expense - 700,000 Payroll and employee benefits 478,360 523,454 Settlement liability, current portion 341,919 376,921 Lease liability, current portion 134,578 373,398 Other operational accruals 655,721 499,639 Accrued and other current liabilities $ 3,079,782 $ 4,827,414

CONVERTIBLE NOTES PAYABLE (Tabl

CONVERTIBLE NOTES PAYABLE (Tables)	9 Months Ended	12 Months Ended
CONVERTIBLE NOTES PAYABLE (Tables)	Dec. 31, 2022	Mar. 31, 2022
Debt Disclosure [Abstract]
SCHEDULE OF CONVERTIBLE NOTES PAYABLE	Convertible notes payable consists of the following: SCHEDULE OF CONVERTIBLE NOTES PAYABLE Issuance Date Maturity Date Interest Rate Conversion December 31, March 31, April 2021 April 2024 8 % $ 0.20 $ - $ 30,000,000 October 2017 October 2022 12 % $ 0.15 - 50,000 June 2022 June 2024 8 % $ 0.03 27,000,000 - Total convertible notes payable 27,000,000 30,050,000 Less: unamortized debt discount and deferred financing costs 14,866,710 20,151,230 12,133,290 9,898,770 Less: current portion of convertible notes payable 12,133,290 9,898,770 Long-term convertible notes payable $ - $ -	Convertible notes payable consists of the following: SCHEDULE OF CONVERTIBLE NOTES PAYABLE Maturity Interest Conversion Price As of March 31, Issuance Date Date Rate (per share) 2022 2021 April 2021 April 2024 8 % $ 0.20 $ 30,000,000 $ - October 2017 October 2022 12 % $ 0.15 50,000 50,000 April 2018 April 2021 0 % $ 0.01 - 100,000 Total convertible notes payable 30,050,000 150,000 Less: unamortized debt discount and deferred financing costs 20,151,230 15,607 Subtotal 9,898,770 134,393 Less: current portion of convertible notes payable 9,898,770 99,631 Long-term convertible notes payable $ - $ 34,762

INCOME TAXES (Tables)

INCOME TAXES (Tables)	9 Months Ended	12 Months Ended
INCOME TAXES (Tables)	Dec. 31, 2022	Mar. 31, 2022
Income Tax Disclosure [Abstract]
SCHEDULE OF STATUTORY RATES FOR OUR DOMESTIC AND FOREIGN OPERATION	The statutory rates for our domestic and our material foreign operations are as follows for the periods shown: SCHEDULE OF STATUTORY RATES FOR OUR DOMESTIC AND FOREIGN OPERATION Country 2022 2021 United States 21 % 21 % Republic of Korea 21 % 22 % Effective Income Tax Rate 21 % 22 %
SCHEDULE OF INCOME TAX RATE RECONCILIATION RATE	Our consolidated effective income tax rate reconciliation is as follows: SCHEDULE OF INCOME TAX RATE RECONCILIATION RATE 2022 2021 Nine Months Ended 2022 2021 Federal statutory rate 21.0 % 21.0 % State and local income taxes (0.0 ) (0.7 ) Prior period adjustments Effect of change in uncertain tax positions Valuation allowance for NOL carry-forwards (21.0 ) (51.1 ) Stock warrant transactions and other items (2.5 ) 4.1 Effective income tax rate (2.5 )% (26.7 )%	Our consolidated effective income tax rate reconciliation is as follows: SCHEDULE OF INCOME TAX RATE RECONCILIATION RATE Fiscal Year Ended March 31, 2022 2021 Federal statutory rate 21.0 % 21.0 % State and local income taxes (0.5 ) (11.6 ) Prior period adjustments - 45.6 Change in valuation allowance for NOL carry-forwards (6.7 ) (5.3 ) Effect of change in uncertain tax positions - (49.4 ) Stock warrant transactions and other items 1.3 32.2 Effective income tax rate 15.1 % 32.5 %
SCHEDULE OF PROVISION FOR INCOME TAXES		Our consolidated provision for (benefit from) income taxes is as follows: SCHEDULE OF PROVISION FOR INCOME TAXES Fiscal Year Ended March 31, 2022 2021 Current: Federal $ (2,098,199 ) $ (326,121 ) State and local 100,568 268,474 Foreign - - Total current (1,997,631 ) (57,647 ) Deferred: Federal (1,038,359 ) (536,862 ) State and local - - Foreign - - Total deferred (1,038,359 ) (536,862 ) Total consolidated income tax benefit $ (3,035,990 ) $ (594,509 )
SCHEDULE OF DEFERRED TAX ASSET LIABILITY		Our deferred tax asset (liability) is as follows: SCHEDULE OF DEFERRED TAX ASSET LIABILITY As of March 31, Deferred tax assets: 2022 2021 Share-based compensation $ 972,043 $ 873,970 Accruals and reserves not currently deductible 649,113 247,348 Impairment of investments and inventory 660,904 674,112 Other 141,349 87,093 Total deferred tax assets 2,423,409 1,882,523 Less: valuation allowance (2,342,204 ) - Total deferred tax assets, net of valuation allowance 81,205 1,882,523 Deferred tax liability: Other - 9,353 Total deferred tax liability - 9,353 Total consolidated deferred tax (liability) assets, net $ 81,205 $ 1,873,170
SCHEDULE OF UNRECOGNIZED TAX BENEFITS		A reconciliation of the Company’s unrecognized tax benefits for the years indicated is as follows: SCHEDULE OF UNRECOGNIZED TAX BENEFITS Fiscal Year Ended March 31, 2022 2021 Balance at beginning of fiscal year $ 904,643 $ - Additions for tax positions related to the current year 17,334 - Additions for tax positions of prior years - 904,643 Reductions of tax positions of prior years - - Settlements - - Balance at end of fiscal year $ 921,977 $ 904,643
SCHEDULE OF INCOME TAX RETURNS SUBJECT TO EXAMINATION		The Company files consolidated federal income tax returns in the United States and files income tax returns in various state and foreign jurisdictions. As of March 31, 2022, the Company’s income tax returns for the following tax years remained subject to examination: SCHEDULE OF INCOME TAX RETURNS SUBJECT TO EXAMINATION Tax Jurisdiction Open Years United States 2016 2021 Republic of Korea 2021 Other Countries N/A

LEASES (Tables)

LEASES (Tables)	9 Months Ended	12 Months Ended
LEASES (Tables)	Dec. 31, 2022	Mar. 31, 2022
Leases
SCHEDULE OF OPERATING LEASE ASSETS AND LIABILITIES	The following information pertains to the Company’s leases as of the balance sheet dates indicated: SCHEDULE OF OPERATING LEASE ASSETS AND LIABILITIES Assets Classification December 31, 2022 March 31, 2022 Operating leases Right-of-use assets, net $ 458,768 $ 593,389 Total lease assets $ 458,768 $ 593,389 Liabilities Operating leases Accrued and other current liabilities $ 78,266 $ 134,578 Operating leases Lease liability, long-term 413,587 461,515 Total lease liabilities $ 491,853 $ 596,093	The following information pertains to the Company’s leases as of the balance sheet dates indicated: SCHEDULE OF OPERATING LEASE ASSETS AND LIABILITIES Assets Classification 2022 2021 As of March 31, Assets Classification 2022 2021 Operating leases Right-of-use assets, net $ 593,389 $ 428,075 Total lease assets $ 593,389 $ 428,075 Liabilities Operating leases Accrued and other current liabilities $ 134,578 $ 373,398 Operating leases Lease liability, long-term 461,515 77,810 Total lease liabilities $ 596,093 $ 451,208
SCHEDULE OF OPERATING LEASE COSTS	The following information pertains to the Company’s leases for the periods indicated: SCHEDULE OF OPERATING LEASE COSTS Three Months Ended December 31, Lease cost Classification 2022 2021 Operating lease cost General and administrative expenses $ 36,920 $ 54,463 Operating lease cost Depreciation and amortization - - Operating lease cost Interest expense, net - - Total lease cost $ 36,920 $ 54,463 Nine Months Ended December 31, Lease cost Classification 2022 2021 Operating lease cost General and administrative expenses $ 81,212 $ 349,165 Operating lease cost Depreciation and amortization - - Operating lease cost Interest expense, net - - Total lease cost $ 81,212 $ 349,165	Expense pertaining to the Company’s leases for the periods indicated is as follows: SCHEDULE OF OPERATING LEASE COSTS Fiscal Year Ended March 31, Lease cost Classification 2022 2021 Operating lease cost General and administrative expenses $ 585,015 $ 495,272 Operating lease cost Depreciation and amortization - - Operating lease cost Interest expense, net - - Total lease cost $ 585,015 $ 495,272
SCHEDULE OF OPERATING LEASE LIABILITY PAYABLE	The Company’s lease liabilities are payable as follows: SCHEDULE OF OPERATING LEASE LIABILITY PAYABLE Twelve months ending September 30, Amount 2023 $ 80,439 2024 99,367 2025 102,147 2026 104,926 2027 107,706 Thereafter 252,241 Total remaining payments 746,826 Less imputed interest 254,973 Total lease liability $ 491,853	The Company’s lease liabilities are payable as follows: SCHEDULE OF OPERATING LEASE LIABILITY PAYABLE Twelve months ending March 31, Amount 2023 $ 154,310 2024 96,944 2025 99,458 2026 102,231 2027 105,048 Thereafter 258,025 Total remaining payments 816,016 Less imputed interest 219,923 Total lease liability $ 596,093

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	9 Months Ended	12 Months Ended
FAIR VALUE MEASUREMENTS (Tables)	Dec. 31, 2022	Mar. 31, 2022
Fair Value Disclosures [Abstract]
SCHEDULE OF VALUATION HIERARCHY FINANCIAL ASSETS AND LIABILITIES	Consistent with the valuation hierarchy contained in ASC Topic 820, we categorized certain of our financial assets and liabilities as follows: SCHEDULE OF VALUATION HIERARCHY FINANCIAL ASSETS AND LIABILITIES Total Level 1 Level 2 Level 3 December 31, 2022 Total Level 1 Level 2 Level 3 Assets Investment in unconsolidated entities, net $ 178,727 $ - - 178,727 Investment in marketable securities 4,251,225 4,251,225 Total assets $ 4,429,952 $ 4,251,225 $ - $ 178,727 Liabilities Convertible notes payable $ 12,109,091 $ - $ 12,109,091 $ - Total liabilities $ 12,109,091 $ - $ 12,109,091 $ - Total Level 1 Level 2 Level 3 March 31, 2022 Total Level 1 Level 2 Level 3 Assets Investment in unconsolidated entities, net $ 5,063,940 $ - $ - $ 5,063,940 Total assets $ 5,063,940 $ - $ - $ 5,063,940 Liabilities Convertible notes payable $ 5,840,000 $ - $ 5,790,000 $ 50,000 Total liabilities $ 5,840,000 $ - $ 5,790,000 $ 50,000	Consistent with the valuation hierarchy contained in ASC 820, we categorized certain of our financial assets and liabilities as follows: SCHEDULE OF VALUATION HIERARCHY FINANCIAL ASSETS AND LIABILITIES Total Level 1 Level 2 Level 3 As of March 31, 2022 Total Level 1 Level 2 Level 3 Assets Investment in unconsolidated entities $ 5,063,940 $ $ $ 5,063,940 Notes receivable Total assets $ 5,063,940 $ $ $ 5,063,940 Liabilities Convertible notes payable $ 5,840,000 $ - $ 5,790,000 $ 50,000 Notes Payable Total liabilities $ 5,840,000 $ - $ 5,790,000 $ 50,000 As of March 31, 2021 Total Level 1 Level 2 Level 3 Assets Notes receivable $ 94,600 $ - $ - $ 94,600 Total assets $ 94,600 $ - $ - $ 94,600 Liabilities Notes Payable $ 1,040,400 $ - $ - $ 1,040,400 Convertible notes payable 134,393 - - 134,393 Total liabilities $ 1,174,793 $ - $ - $ 1,174,793

SUBSEQUENT EVENTS (Tables)

SUBSEQUENT EVENTS (Tables)	12 Months Ended
SUBSEQUENT EVENTS (Tables)	Mar. 31, 2022
Subsequent Events [Abstract]
SUMMARY OF UNAUDITED PRO-FORMA INFORMATION	SUMMARY OF UNAUDITED PRO-FORMA INFORMATION 12 Months Ended March 31, 2022 2021 Net sales $ 34,424,314 $ 74,664,436 Gross profit $ 23,622,443 $ 53,630,538 Loss from continuing operations $ (20,142,487 ) $ (1,988,501 ) Loss before income taxes $ (20,142,487 ) $ (1,988,501 ) Income tax benefit (3,035,990 ) (1,782,278 ) Net loss $ (17,106,497 ) $ (206,223 ) Basic and diluted loss per share $ (0.08 ) $ (0.00 )

NOTES RECEIVABLE, NET (Tables)

NOTES RECEIVABLE, NET (Tables)	12 Months Ended
NOTES RECEIVABLE, NET (Tables)	Mar. 31, 2022
Receivables [Abstract]
SCHEDULE OF NOTES RECEIVABLE	Notes receivable consist of the following: SCHEDULE OF NOTES RECEIVABLE 2022 2021 As of March 31, 2022 2021 1044PRO, LLC $ 436,520 $ 189,199 MojiLife, LLC 150,000 - Other 15,000 20,000 Total 601,520 209,199 Allowance for obsolescence (601,520 ) (114,599 ) Total Notes Receivable $ - $ 94,600
SCHEDULE OF ALLOWANCE FOR IMPAIRMENT LOSSES ON NOTES RECEIVABLES	The following table reflects the activity in the allowance for impairment losses for the periods presented: SCHEDULE OF ALLOWANCE FOR IMPAIRMENT LOSSES ON NOTES RECEIVABLES 2022 2021 Fiscal Year Ended March 31, 2022 2021 Balance at beginning of fiscal year $ 114,599 $ - Provision for estimated impairment losses 491,921 114,599 Write-offs and recoveries (5,000 ) - Balance at end of fiscal year $ 601,520 $ 114,599

NOTES PAYABLE (Tables)

NOTES PAYABLE (Tables)	12 Months Ended
NOTES PAYABLE (Tables)	Mar. 31, 2022
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
SCHEDULE OF WARRANT ACTIVITY	The following table summarizes the activity relating to the Company’s stock warrants held by Related Parties (all of which are fully vested) (See Note 15 above for more details): SCHEDULE OF WARRANT ACTIVITY Number of Weighted Average Exercise Price Weighted Average Remaining Term Outstanding at April 30, 2020 333,333 $ 0.15 2.4 Granted 10,000,000 - Exercised - - Expired or forfeited - - Outstanding at March 31, 2021 10,333,333 $ 0.20 2.3 Granted 250,000,000 0.14 - Exercised (50,000,000 ) 0.0001 Expired or forfeited - - - Outstanding at March 31, 2022 210,333,333 $ 0.18 4.1
SUMMARY OF WARRANT OUTSTANDING AND EXERCISABLE WARRANTS	The following table summarizes additional information relating to all stock warrants outstanding and warrants exercisable as of March 31, 2022: SUMMARY OF WARRANT OUTSTANDING AND EXERCISABLE WARRANTS All Warrants Outstanding All Warrants Exercisable Weighted Weighted Weighted Number of Contractual Exercise Number of Exercise 3,000,000 5.40 $ 0.0001 3,000,000 $ 0.0001 16,700,000 2.10 $ 0.04 11,075,000 $ 0.04 210,000,000 4.1 $ 0.18 210,000,000 $ 0.18 2,180,000 1.20 $ 0.02 2,180,000 $ 0.02 333,333 0.50 $ 0.15 333,333 $ 0.15 100,000 0.02 $ 3.00 100,000 $ 3.00 232,313,333 226,688,333
Directors Officers And Employees [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
SCHEDULE OF WARRANT ACTIVITY	The following table summarizes the activity relating to the Company’s vested and unvested stock warrants held by Directors, Officers, and Employees: SCHEDULE OF WARRANT ACTIVITY Number of Weighted Average Exercise Price Weighted Average Remaining Term Outstanding at April 30, 2020 22,000,000 $ 0.002 4.2 Granted 29,200,000 0.13 - Exercised (9,000,000 ) 0.0001 - Expired or forfeited (18,125,000 ) 0.0001 - Outstanding at March 31, 2021 24,075,000 $ 0.11 3.5 Granted - - - Exercised (1,500,000 ) 0.13 - Expired or forfeited (2,875,000 ) 0.19 - Outstanding at March 31, 2022 19,700,000 $ 0.03 2.6 Less: unvested at March 31, 2022 5,625,000 $ 0.02 2.1 Vested at March 31, 2022 14,075,000 $ 0.04 2.8
Independent Sales Force [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
SCHEDULE OF WARRANT ACTIVITY	The following table summarizes the activity relating to the Company’s stock warrants held by members of the Company’s independent sales force (all of which are fully vested): SCHEDULE OF WARRANT ACTIVITY Number of Weighted Average Exercise Price Weighted Average Remaining Term Outstanding at April 30, 2020 4,390,600 $ 0.04 2.5 Granted 4,013,000 0.01 - Exercised (2,339,000 ) 0.01 - Expired or forfeited (2,066,600 ) 0.25 - Outstanding at March 31, 2021 3,998,000 $ 0.09 1.4 Granted 2,400 0.01 - Exercised (313,200 ) 0.01 - Expired or forfeited (1,507,200 ) 0.03 - Outstanding at March 31, 2022 2,180,000 $ 0.02 1.2
Consultants [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
SCHEDULE OF WARRANT ACTIVITY	SCHEDULE OF WARRANT ACTIVITY Number of Weighted Average Exercise Price Weighted Average Remaining Term Outstanding at April 30, 2020 160,000 $ 1.97 3.80 Granted - - - Exercised - - - Expired or forfeited (60,000 ) 0.25 - Outstanding at March 31, 2021 100,000 $ 3.00 1.00 Granted - - - Exercised, expired or forfeited - - - Outstanding at March 31, 2022 100,000 $ 3.00 0.02

BUSINESS SEGMENT AND GEOGRAPH_2

BUSINESS SEGMENT AND GEOGRAPHIC AREA INFORMATION (Tables)	12 Months Ended
BUSINESS SEGMENT AND GEOGRAPHIC AREA INFORMATION (Tables)	Mar. 31, 2022
Segment Reporting [Abstract]
SCHEDULE OF SEGMENT INFORMATION	The Company’s segment information is as follows: SCHEDULE OF SEGMENT INFORMATION 2022 2021 Fiscal Year Ended March 31, 2022 2021 Net sales Health and wellness products $ 32,147,330 $ 64,046,966 Other 2,276,984 764,185 Total net sales $ 34,424,314 $ 64,811,151 Operating earnings (loss): Segment gross profit: Health and wellness products $ 22,059,788 $ 45,997,828 Other 1,562,655 548,829 Total segment gross profit 23,622,443 46,546,657 Selling and marketing expenses 17,239,655 29,740,974 General and administrative expenses 19,714,963 18,983,209 Consolidated operating loss $ (13,332,175 ) $ (2,177,526 ) Total Assets: Health and wellness $ 13,729,219 $ 22,772,217 Corporate 29,435,505 464,739 Consolidated total assets $ 43,164,724 $ 23,236,956 Payments for property and equipment: Health and wellness $ 208,952 $ 907,891 Corporate 9,123,016 6,445 Consolidated payments for property and equipment $ 9,331,967 $ 914,336 Depreciation and amortization expense: Health and wellness $ 94,459 $ 155,085 Corporate 560,808 8,163 Consolidated depreciation and amortization $ 655,267 $ 163,248
SCHEDULE OF CONSOLIDATED NET SALES	Our consolidated net sales, by geographic area, were as follows: SCHEDULE OF CONSOLIDATED NET SALES 2022 2021 Fiscal Year Ended March 31, Country 2022 2021 United States $ 29,803,258 $ 60,961,369 Canada 2,446,330 3,214,633 Republic of Korea 1,706,367 - Other 468,359 635,149 $ 34,424,314 $ 64,811,151
SCHEDULE CONSOLIDATED TOTAL ASSETS	Our consolidated total assets, by geographic area, were as follows: SCHEDULE CONSOLIDATED TOTAL ASSETS 2022 2021 Fiscal Year Ended March 31, Country 2022 2021 United States $ 39,865,782 $ 20,941,018 Republic of Korea 2,663,149 1,200,214 Other 635,793 1,095,725 $ 43,164,724 $ 23,236,956

SCHEDULE OF FOREIGN EXCHANGE CU

SCHEDULE OF FOREIGN EXCHANGE CURRENCY TRANSLATION (Details) - South Korean [Member]	3 Months Ended	9 Months Ended	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2022	Mar. 31, 2022
Foreign currency exchange rate	1,261.92	1,261.92	1,212.99
Average exchange rate	1,359.18	1,320.11	1,167.39

SIGNIFICANT ACCOUNTING POLICI_4

SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)						1 Months Ended		3 Months Ended		9 Months Ended		12 Months Ended
	Aug. 29, 2022	Aug. 11, 2022	Jul. 01, 2022	Jun. 17, 2022	Jun. 15, 2022	Jun. 30, 2021	May 31, 2020	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2022	Dec. 31, 2021	Mar. 31, 2022	Mar. 31, 2021	Jul. 31, 2022	Apr. 01, 2022	Apr. 01, 2021	Mar. 31, 2020	Feb. 29, 2020
Product Information [Line Items]
Credit card receivable								$ 1,000,000		$ 1,000,000		$ 3,300,000	$ 6,200,000
Cash equivalents held in bank accounts								1,400,000		1,400,000		1,400,000	1,600,000
Payments to acquire notes receivable										216,885	$ 118,689	579,790	204,879
Proceeds from related party debt										230,355
Notes receivable								926,205		926,205		601,520
Before allowance for impairment losses								709,320		709,320		601,520
Investment in securities								4,300,000		4,300,000
Inventory obsolete								742,311	$ 388,431	742,311	388,431	108,055	85,058
Other Asset														$ 1,000,000
Proceeds from loans							$ 1,000,000
Loan payable								6,000,000		6,000,000			1,000,000
Gains losses on extinguishment of debt						$ 1,000,000					1,040,400	1,040,400
Annual rate		8%
Payment of debt principal and interest amount										307,279
Debt instrument, face amount		$ 10,000,000
Debt instrument fee amount		$ 600,000
Maturity date		Aug. 12, 2024			Jun. 01, 2024
Deferred revenue								142,221		142,221		344,071	1,200,000
Sales commissions expense								1,200,000	$ 3,700,000	5,100,000	13,600,000	16,300,000	29,400,000
Uncertain tax positions												921,977	904,643		$ 921,977	$ 904,643
Accounts receivable due								$ 1,790,522		1,790,522		1,682,958	1,514,359
Inventory Write-down										$ 1,012,433	$ 448,484	635,137	1,095,068
Compensation awards												2,300,000	3,000,000
Compensatory expense												186,264	3,600,000
Stock based compensation fully vested												$ 2,500,000	$ 530,335
Building Improvements [Member]
Product Information [Line Items]
Property, Plant and Equipment, Useful Life												39 years
Furniture and Fixtures [Member]
Product Information [Line Items]
Property, Plant and Equipment, Useful Life												3 years
Office Equipment [Member]
Product Information [Line Items]
Property, Plant and Equipment, Useful Life												5 years
Computer Equipment [Member]
Product Information [Line Items]
Property, Plant and Equipment, Useful Life												3 years
Software Development [Member]
Product Information [Line Items]
Property, Plant and Equipment, Useful Life												3 years
Leasehold Improvements [Member]
Product Information [Line Items]
Property plant and equipment useful life												shorter of the remaining lease term or estimated useful live of the asset
Revenue Benchmark [Member] \| Customer Concentration Risk [Member] \| Coffee and Other Functional Beverages [Member]
Product Information [Line Items]
Concentration risk, percentage								70%		70%	29%
Revenue Benchmark [Member] \| Customer Concentration Risk [Member] \| Nutraceutical Products [Member]
Product Information [Line Items]
Concentration risk, percentage								20%		20%	39%	33%	52%
Revenue Benchmark [Member] \| Customer Concentration Risk [Member] \| Weight Management Related Products [Member]
Product Information [Line Items]
Concentration risk, percentage								10%
Revenue Benchmark [Member] \| Customer Concentration Risk [Member] \| Weight Management Products [Member]
Product Information [Line Items]
Concentration risk, percentage										10%	12%	11%
Revenue Benchmark [Member] \| Customer Concentration Risk [Member] \| Health And Wellness [Member]
Product Information [Line Items]
Concentration risk, percentage													30%
Revenue Benchmark [Member] \| Customer Concentration Risk [Member] \| Coffee and Coffee Related Products [Member]
Product Information [Line Items]
Concentration risk, percentage												32%	17%
Revenue Benchmark [Member] \| Customer Concentration Risk [Member] \| Other Health and Wellness Products [Member]
Product Information [Line Items]
Concentration risk, percentage												17%
Revenue Benchmark [Member] \| Customer Concentration Risk [Member] \| Customers [Member]
Product Information [Line Items]
Concentration risk, percentage								64%		63%	67%	66%	71%
Revenue Benchmark [Member] \| Customer Concentration Risk [Member] \| Recurring Customers [Member]
Product Information [Line Items]
Concentration risk, percentage								42%		39%	32%	32%	43%
Revenue Benchmark [Member] \| Customer Concentration Risk [Member] \| New Customers [Member]
Product Information [Line Items]
Concentration risk, percentage								22%		24%	35%		28%
Revenue Benchmark [Member] \| Customer Concentration Risk [Member] \| Independent Distributors [Member]
Product Information [Line Items]
Concentration risk, percentage								36%		37%	33%	34%	29%
Revenue Benchmark [Member] \| Customer Concentration Risk [Member] \| Customers And Independent Distributors [Member]
Product Information [Line Items]
Concentration risk, percentage										93%	86%	87%	94%
Revenue Benchmark [Member] \| Customer Concentration Risk [Member] \| New Customer [Member]
Product Information [Line Items]
Concentration risk, percentage												34%
Revenue Benchmark [Member] \| Customer Concentration Risk [Member] \| Customer [Member]
Product Information [Line Items]
Concentration risk, percentage												50%	54%
Revenue Benchmark [Member] \| Weight Management Products [Member] \| Health And Wellness [Member]
Product Information [Line Items]
Concentration risk, percentage											20%
Revenue Benchmark [Member] \| Product Concentration Risk [Member] \| Health And Wellness Products [Member]
Product Information [Line Items]
Concentration risk, percentage													99%
Purchases [Member] \| Supplier Concentration Risk [Member] \| Third Party [Member]
Product Information [Line Items]
Concentration risk, percentage										93%	58%	64%	99%
Purchases [Member] \| Supplier Concentration Risk [Member] \| Third Party [Member] \| Asia [Member]
Product Information [Line Items]
Concentration risk, percentage											41%
Purchases [Member] \| Supplier Concentration Risk [Member] \| Third Party [Member] \| South Korean [Member]
Product Information [Line Items]
Concentration risk, percentage												33%
Services Offered on Subscription Basis [Member]
Product Information [Line Items]
Deferred revenue								$ 89,679		$ 89,679		$ 70,968	$ 153,216
Customers Right of Return [Member]
Product Information [Line Items]
Deferred revenue								63,382		63,382		63,890	95,780
Customer Loyalty Points [Member]
Product Information [Line Items]
Deferred revenue								106,380		106,380		$ 68,287	0
American Pacific Bancorp Inc [Member]
Product Information [Line Items]
Proceeds from loans				$ 5,522,829
Loan payable					$ 5,700,000
Annual rate					8%
Debt instrument principal and interest			$ 43,897		$ 43,897
Board Of Director [Member]
Product Information [Line Items]
Ownership interest												20%
Board Of Director [Member] \| Minimum [Member]
Product Information [Line Items]
Ownership interest												20%
Board Of Director [Member] \| Maximum [Member]
Product Information [Line Items]
Ownership interest												50%
Revolving Promissory Note Agreement [Member]
Product Information [Line Items]
Payments to acquire notes receivable	$ 125,000
Revolving Promissory Note Agreement [Member] \| 1044Pro LLC [Member]
Product Information [Line Items]
Ownership interest	20%
One Merchant Processor [Member]
Product Information [Line Items]
Credit card receivable								$ 900,000		$ 900,000		$ 3,000,000	4,900,000
Accounts receivable due												$ 1,500,000	$ 1,500,000

SCHEDULE OF COMPUTATIONS OF BAS

SCHEDULE OF COMPUTATIONS OF BASIC AND DILUTED LOSS PER SHARE (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2022	Dec. 31, 2021	Mar. 31, 2022	Mar. 31, 2021
Loss per share:
Net loss, as reported	$ (11,024,951)	$ (6,940,162)	$ (30,763,863)	$ (13,202,933)
After tax interest adjustment
Net loss	$ (11,024,951)	$ (6,940,162)	$ (30,763,863)	$ (13,202,933)	$ (17,106,497)	$ (1,235,021)
Weighted average basic and diluted shares	262,832,833	192,112,139	267,956,183	188,051,336	206,211,711	172,046,517
Dilutive securities and instruments:
Convertible preferred stock
Convertible notes
Stock options and warrants
Weighted average diluted shares	262,832,833	192,112,139	267,956,183	188,051,336
Earnings (loss) per share:
Basic and diluted	$ (0.04)	$ (0.04)	$ (0.12)	$ (0.07)	$ (0.08)	$ (0.01)

SCHEDULE OF POTENTIALLY DILUTIV

SCHEDULE OF POTENTIALLY DILUTIVE INSTRUMENTS OUTSTANDING (Details) - shares	9 Months Ended		12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Mar. 31, 2022	Mar. 31, 2021
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potential incremental shares	169,932,120	260,217,476	234,186,020	65,413,842
Convertible Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potential incremental shares	6,320,000	7,630,800	7,307,589	20,879,530
Convertible Debt Securities [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potential incremental shares	163,612,120	157,756,728	158,403,141	10,406,100
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potential incremental shares		94,829,948	68,475,290	34,128,212

EARNINGS (LOSS) PER SHARE (Deta

EARNINGS (LOSS) PER SHARE (Details Narrative) - shares	9 Months Ended
EARNINGS (LOSS) PER SHARE (Details Narrative) - shares	Dec. 31, 2022	Dec. 31, 2021
Loss per share:
Stock warrants held by employees	3,750,000	3,750,000

SCHEDULE OF INVENTORY (Details)

SCHEDULE OF INVENTORY (Details) - USD ($)	Dec. 31, 2022	Mar. 31, 2022	Dec. 31, 2021	Mar. 31, 2021	Mar. 31, 2020
Inventory Disclosure [Abstract]
Finished Goods	$ 3,470,442	$ 4,482,291		$ 2,556,368
Allowance for obsolescence	(742,311)	(108,055)	$ (388,431)	(85,058)
Inventory, net	$ 2,728,131	$ 4,374,236		$ 2,471,310

INVENTORY, NET (Details Narrati

INVENTORY, NET (Details Narrative) - USD ($)	Dec. 31, 2022	Jul. 05, 2022	Mar. 31, 2022	Dec. 31, 2021	Mar. 31, 2021	Mar. 31, 2020
Allowance for inventory obsolescence	$ 742,311		$ 108,055	$ 388,431	$ 85,058
Exchange of assets inventory		$ 400,000
Inventory related to the purchase		$ 177,000
Finished goods	$ 3,470,442		4,482,291		$ 2,556,368
South Korean Subsidiary [Member]
Finished goods			$ 1,900,000

SCHEDULE OF OTHER CURRENT ASSET

SCHEDULE OF OTHER CURRENT ASSETS (Details) - USD ($)	Dec. 31, 2022	Mar. 31, 2022	Mar. 31, 2021
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Prepaid consulting fees	$ 230,136	$ 2,867,123
Employee advances			320,631
Inventory-related deposits	222,982	384,477	1,845,722
Prepaid insurance and other operational expenses	258,257	201,275	210,665
Deposits for sales events		222,540
Right to recover asset	16,094	15,632	26,616
Subtotal	727,469	3,691,047	2,403,634
Less: allowance for losses	(175,641)	(179,765)
Other current assets	$ 551,828	$ 3,511,282	$ 2,403,634

OTHER CURRENT ASSETS, NET (Deta

OTHER CURRENT ASSETS, NET (Details Narrative) - USD ($)	Dec. 31, 2022	Mar. 31, 2022	Mar. 31, 2021
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Provision for losses	$ 175,641	$ 179,765
Employee advances			$ 320,631

SUMMARY OF INVESTMENT IN UNCONS

SUMMARY OF INVESTMENT IN UNCONSOLIDATED ENTITIES (Details) - USD ($)	Dec. 31, 2022	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020
Impairment Effects on Earnings Per Share [Line Items]
Subtotal	$ 1,715,727	$ 6,600,940
Less, allowance for impairment losses	(1,537,000)	(1,537,000)
Investments	178,727	5,063,940
GNTW Stock Warrant [Member]
Impairment Effects on Earnings Per Share [Line Items]
Subtotal	126,000	3,570,000
GNTW Common Stock [Member]
Impairment Effects on Earnings Per Share [Line Items]
Subtotal	13,876	393,141
Stemtech Convertible Note [Member]
Impairment Effects on Earnings Per Share [Line Items]
Subtotal	38,851	1,100,799
Moji Life LLC [Member]
Impairment Effects on Earnings Per Share [Line Items]
Subtotal	$ 1,537,000	$ 1,537,000

SCHEDULE OF ALLOWANCE FOR IMPAI

SCHEDULE OF ALLOWANCE FOR IMPAIRMENT LOSSES (Details) - USD ($)	9 Months Ended	12 Months Ended
	Dec. 31, 2022	Mar. 31, 2022	Mar. 31, 2021
Investments, All Other Investments [Abstract]
Balance at beginning of fiscal year	$ 1,537,000
Provision for estimated impairment losses		1,537,000
Balance at end of fiscal year	$ 1,537,000	$ 1,537,000

INVESTMENT IN UNCONSOLIDATED _3

INVESTMENT IN UNCONSOLIDATED ENTITIES (Details Narrative) - USD ($)			1 Months Ended		9 Months Ended		12 Months Ended
	Aug. 11, 2022	Jun. 15, 2022	Sep. 30, 2021	Apr. 30, 2021	Dec. 31, 2022	Dec. 31, 2021	Mar. 31, 2022	Mar. 31, 2021	Sep. 19, 2021
Invested amount					$ 178,727		$ 5,063,940
Convertible debt					12,133,290		9,898,770	$ 134,393
Origination fee	$ 600,000
Maturity date	Aug. 12, 2024	Jun. 01, 2024
Debt interest rate	8%
Number of shares issued				27,000,000				38,300,000
Realized gains, before income tax					1,200,000
Gain loss on investment					4,900,000
Unrealized gains, before income tax					$ (10,284,002)	$ 2,114,970	$ 3,700,000
Security Purchase Agreement [Member] \| Convertible Notes [Member]
Maturity date			Sep. 09, 2024
Debt interest rate									10%
Membership Unit Purchase Agreement [Member] \| Moji Life LLC [Member]
Equity interest, percent			30.75%
Cash acquired in equity investment			$ 1,537,000
Stemtech Corporation [Member] \| Securities Purchase Agreement [Member]
Invested amount			1,400,000
Convertible debt			$ 1,400,000
Globe Net Wireless Corp [Member]
Warrant expiration date			Sep. 13, 2024
Warrants to purchase common stock			1,400,000
Number of shares issued			154,173
Globe Net Wireless Corp [Member] \| Security Purchase Agreement [Member]
Origination fee			$ 500,000
Maturity date			Sep. 09, 2024
Debt interest rate			10%
Warrant expiration date			Sep. 13, 2024
Warrants to purchase common stock			1,400,000
Number of shares issued			154,173
Moji Life LLC [Member]
Cash acquired in equity investment			$ 1,537,000

SUMMARY OF PROPERTY AND EQUIPME

SUMMARY OF PROPERTY AND EQUIPMENT (Details) - USD ($)	Dec. 31, 2022	Mar. 31, 2022	Mar. 31, 2021
Property, Plant and Equipment [Abstract]
Building and building improvements	$ 8,975,813	$ 8,976,878
Computer software	1,025,586	875,925	734,510
Furniture and fixtures	237,045	237,045	230,685
Computer equipment	223,424	223,424	197,419
Vehicles	27,851
Leasehold improvements and other	371,124	263,208	106,877
Total property and equipment	10,860,843	10,576,480	1,269,491
Impairment of property and equipment		(100,165)
Accumulated depreciation and amortization	(1,423,299)	(891,174)	(381,541)
Property and equipment,net	$ 9,437,544	$ 9,585,141	$ 887,950

OTHER ASSETS (Details Narrative

OTHER ASSETS (Details Narrative)	Jul. 31, 2022 USD ($)
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Other Asset	$ 1,000,000

SUMMARY OF ACCRUED AND OTHER CU

SUMMARY OF ACCRUED AND OTHER CURRENT LIABILITIES (Details) - USD ($)	Dec. 31, 2022	Mar. 31, 2022	Mar. 31, 2021
Payables and Accruals [Abstract]
Deferred sales revenues	$ 401,663	$ 547,217	$ 1,449,359
Liability associated with uncertain tax positions	925,795	921,987	904,643
Accrued severance expense			700,000
Payroll and employee benefits	388,193	478,360	523,454
Settlement liability, current portion	224,000	341,919	376,921
Lease liability, current portion	78,266	134,578	373,398
Due to related parties	53,797	125,532
Other operational accruals	1,368,114	530,189
Accrued and other current liabilities	$ 3,439,828	3,079,782	4,827,414
Other operational accruals		$ 655,721	$ 499,639

ACCRUED AND OTHER CURRENT LIA_3

ACCRUED AND OTHER CURRENT LIABILITIES (Details Narrative) - USD ($)	Dec. 31, 2022	Mar. 31, 2021
Payables and Accruals [Abstract]
Accrued expense	$ 816,115
Accrued interest on related party	$ 552,000	$ 8,922

SCHEDULE OF CONVERTIBLE NOTES P

SCHEDULE OF CONVERTIBLE NOTES PAYABLE (Details) - USD ($)	9 Months Ended	12 Months Ended
SCHEDULE OF CONVERTIBLE NOTES PAYABLE (Details) - USD ($)	Dec. 31, 2022	Mar. 31, 2022	Mar. 31, 2021
Short-Term Debt [Line Items]
Total convertible notes payable	$ 27,000,000	$ 30,050,000	$ 150,000
Unamortized debt discount and deferred financing fees	14,866,710	20,151,230	15,607
Convertible notes payable, net	12,133,290	9,898,770	134,393
Current portion of convertible notes payable	12,133,290	9,898,770	99,631
Long-term convertible notes payable			34,762
Maturity One [Member]
Short-Term Debt [Line Items]
Convertible Notes Issuance Date	April 2021	April 2021
Convertible Notes Maturity Date	April 2024	April 2024
Convertible Notes Interest Rate	8%	8%
Conversion Price (per share)	$ 0.20	$ 0.20
Total convertible notes payable		$ 30,000,000
Maturity Two [Member]
Short-Term Debt [Line Items]
Convertible Notes Issuance Date	October 2017	October 2017
Convertible Notes Maturity Date	October 2022	October 2022
Convertible Notes Interest Rate	12%	12%
Conversion Price (per share)	$ 0.15	$ 0.15
Total convertible notes payable		$ 50,000	50,000
Maturity Three [Member]
Short-Term Debt [Line Items]
Convertible Notes Issuance Date	June 2022	April 2018
Convertible Notes Maturity Date	June 2024	April 2021
Convertible Notes Interest Rate	8%	0%
Conversion Price (per share)	$ 0.03	$ 0.01
Total convertible notes payable	$ 27,000,000		$ 100,000

CONVERTIBLE NOTES PAYABLE (Deta

CONVERTIBLE NOTES PAYABLE (Details Narrative) - USD ($)					1 Months Ended					3 Months Ended		9 Months Ended		12 Months Ended
CONVERTIBLE NOTES PAYABLE (Details Narrative) - USD ($)	Aug. 11, 2022	Jun. 15, 2022	Jun. 15, 2022	Apr. 05, 2021	Sep. 30, 2021	Apr. 30, 2021	Apr. 30, 2021	May 31, 2020	Oct. 31, 2017	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2022	Dec. 31, 2021	Mar. 31, 2022	Mar. 31, 2021	Aug. 09, 2022	May 31, 2022
Short-Term Debt [Line Items]
Principal amount	$ 10,000,000
Warrant exercise price						$ 0.20	$ 0.20							$ 0.20
Convertible notes payable										$ 27,000,000		$ 27,000,000		$ 30,050,000	$ 150,000
Common stock, par value														$ 0.0001			$ 0.0001
Debt instrument maturity date	Aug. 12, 2024		Jun. 01, 2024
Proceeds from loans								$ 1,000,000
Number of shares issued							27,000,000								38,300,000
Interest expense										3,320,159	$ 3,112,039	9,761,622	$ 9,168,411	$ 12,204,444	$ 47,613
Amortization of financing costs and discounts														9,900,000
Deferred financing fees														18,647
Convertible Notes [Member]
Short-Term Debt [Line Items]
Interest expense														$ 2,400,000	$ 5,507
Advancing Promissory Note [Member]
Short-Term Debt [Line Items]
Principal amount		$ 27,000,000	$ 27,000,000							$ 27,000,000		$ 27,000,000
Debt conversion shares		818,181,819
Number of warrant to purchase shares		818,181,819	818,181,819							818,181,819		818,181,819
Warrant exercise price		$ 0.033	$ 0.033							$ 0.033		$ 0.033
Annual rate		8%	8%
Origination fee		$ 270,000	$ 270,000
Convertible Promissory Note [Member]
Short-Term Debt [Line Items]
Principal amount		$ 30,000,000	$ 30,000,000
Number of warrant to purchase shares		150,000,000	150,000,000
Warrant exercise price		$ 0.22	$ 0.22
Convertible Notes [Member]
Short-Term Debt [Line Items]
Interest expense										$ 552,000	605,934	$ 1,200,000	1,800,000
Amortization of financing costs and discounts										$ 2,500,000	$ 2,300,000	$ 5,600,000	$ 6,700,000
Common Class A [Member]
Short-Term Debt [Line Items]
Common stock, par value										$ 0.0001		$ 0.0001		$ 0.0001	$ 0.0001
Common Stock, Shares, Issued										262,832,833		262,832,833		288,923,969	160,100,769
Security Purchase Agreement [Member] \| Convertible Notes [Member]
Short-Term Debt [Line Items]
Debt instrument maturity date					Sep. 09, 2024
Decentralized Sharing Systems Inc [Member] \| Security Purchase Agreement [Member]
Short-Term Debt [Line Items]
Principal amount		$ 27,000,000	$ 27,000,000
Number of warrant to purchase shares		818,181,819	818,181,819	150,000,000		150,000,000	150,000,000
Convertible notes payable				$ 30,000,000		$ 30,000,000	$ 30,000,000
Common stock, par value		$ 0.033	$ 0.033	$ 0.22		$ 0.22	$ 0.22
Proceeds from loan originations			$ 27,000,000	$ 30,000,000		$ 30,000,000
Origination Fee				$ 3,000,000		$ 3,000,000
Conversion rate				$ 0.20		$ 0.20	$ 0.20
Annual rate				8%		8%	8%
Debt instrument maturity date				Apr. 05, 2024		Apr. 05, 2024
Conversion price, increase				$ 0.20		$ 0.20
Proceeds from loans				$ 15,000,000		$ 15,000,000
Net proceeds				12,000,000		12,000,000
Deferred financing costs				$ 3,000,000		$ 3,000,000
Loan origination fees													15,000,000
Common stock shares for payment of interest													12,000,000	12,000,000
Deemed dividend													$ 1,080,000	$ 1,080,000
Common stock shares for payment of loan origination fees, shares														15,000,000
Decentralized Sharing Systems Inc [Member] \| Security Purchase Agreement [Member] \| Common Class A [Member]
Short-Term Debt [Line Items]
Number of shares issued													27,000,000
Common Stock, Shares, Issued														27,000,000
HWH International Inc [Member]
Short-Term Debt [Line Items]
Principal amount									$ 50,000							$ 78,636
Debt conversion shares									333,333
Number of warrant to purchase shares									333,333
Warrant exercise price									$ 0.15
HWH International Inc [Member] \| Convertible Notes [Member]
Short-Term Debt [Line Items]
Principal amount									$ 50,000							$ 78,636
Debt conversion shares									333,333

SCHEDULE OF STATUTORY RATES FOR

SCHEDULE OF STATUTORY RATES FOR OUR DOMESTIC AND FOREIGN OPERATION (Details)	9 Months Ended		12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Mar. 31, 2022	Mar. 31, 2021
Effective Income Tax Rate	21%	21%	21%	21%
UNITED STATES
Effective Income Tax Rate	21%	21%
KOREA, REPUBLIC OF
Effective Income Tax Rate	21%	22%

SCHEDULE OF INCOME TAX RATE REC

SCHEDULE OF INCOME TAX RATE RECONCILIATION RATE (Details)	9 Months Ended		12 Months Ended
SCHEDULE OF INCOME TAX RATE RECONCILIATION RATE (Details)	Dec. 31, 2022	Dec. 31, 2021	Mar. 31, 2022	Mar. 31, 2021
Income Tax Disclosure [Abstract]
Federal statutory rate	21%	21%	21%	21%
State and local income taxes	(0.00%)	(0.70%)	(0.50%)	(11.60%)
Prior period adjustments				45.60%
Effect of change in uncertain tax positions				(49.40%)
Change in valuation allowance for NOL carry-forwards	(21.00%)	(51.10%)	(6.70%)	(5.30%)
Stock warrant transactions and other items	(2.50%)	4.10%	1.30%	32.20%
Effective income tax rate	(2.50%)	(26.70%)	15.10%	32.50%

STOCKHOLDERS_ EQUITY _ CAPITA_2

STOCKHOLDERS’ EQUITY – CAPITAL STOCK (Details Narrative) - USD ($)		1 Months Ended							9 Months Ended		12 Months Ended
	Jun. 15, 2022	May 31, 2022	Feb. 28, 2022	Jan. 31, 2022	Dec. 31, 2021	Apr. 30, 2021	Apr. 30, 2021	Jul. 31, 2020	Dec. 31, 2022	Dec. 31, 2021	Mar. 31, 2022	Mar. 31, 2021	Aug. 11, 2022	May 19, 2022	Jan. 30, 2022
Class of Stock [Line Items]
Debt instrument, face amount													$ 10,000,000
Exercise price						$ 0.20	$ 0.20				$ 0.20
Capital Units, Authorized		2,200,000,000
Capital stock, par value		$ 0.0001
Common stock shares authorized		2,000,000,000
Common stock, par value		$ 0.0001									$ 0.0001
Preferred stock shares authorized		200,000,000							200,000,000		200,000,000	200,000,000
Preferred stock, par value		$ 0.0001							$ 0.0001		$ 0.0001	$ 0.0001
Common stock, shares outstanding											288,923,969	160,100,769
Treasury stock shares									26,091,136
Stock Issued During Period, Value, Conversion of Convertible Securities
Cancellation of stock shares											2,900,000
Number of shares issued										$ 3,000,000
Shares issued for stock warrants exercise							27,000,000					38,300,000
deemed dividend related party transaction					$ 2,300,000	$ 1,100,000		$ 2,400,000
Origination fee						15,000,000	15,000,000
Prepayment of interest shares						12,000,000
Investments									$ 178,727		$ 5,063,940
Due to Related Parties, Current									$ 53,797		$ 125,532
Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, par value											$ 0.0001
Common Stock [Member]
Class of Stock [Line Items]
Shares issued price per share					$ 0.075	$ 0.24	$ 0.24	$ 0.18		$ 0.075
Stock Issued During Period, Value, Conversion of Convertible Securities											$ 1	$ 3,201
Shares conversion of convertible securities											10,000	32,010,000
Shares issued for stock warrants exercise											313.200
Common Stock [Member] \| Maximum [Member]
Class of Stock [Line Items]
Warrants to purchase common stock												29,200,000
Common Class B [Member]
Class of Stock [Line Items]
Common stock shares authorized									10,000,000		10,000,000	10,000,000
Common stock, par value									$ 0.0001		$ 0.0001	$ 0.0001
Common stock, shares issued									0		0	0
Common stock, shares outstanding									0		0	0
Conversion of Stock, Shares Converted												10,000,000
Common Class B [Member] \| Maximum [Member]
Class of Stock [Line Items]
Common stock shares authorized											10,000,000
Common Class A [Member]
Class of Stock [Line Items]
Common stock shares authorized									1,990,000,000		1,990,000,000	500,000,000
Common stock, par value									$ 0.0001		$ 0.0001	$ 0.0001
Common stock, shares issued									262,832,833		288,923,969	160,100,769
Common stock, shares outstanding									262,832,833		288,923,969	160,100,769
Conversion of Stock, Shares Converted											10,000	1,800,000
Common Class A [Member] \| Maximum [Member]
Class of Stock [Line Items]
Common stock shares authorized											800,000,000
Series A convertible preferred stock [Member]
Class of Stock [Line Items]
Preferred stock shares authorized									100,000,000		100,000,000	100,000,000
Preferred stock, par value									$ 0.0001		$ 0.0001	$ 0.0001
Preferred stock, voting rights percentage											86%
Preferred stock, redemption price per share											$ 0.001
Number of shares converted												21,750,000
Preferred stock shares outstanding									3,100,000		3,100,000	5,100,000
Series A Preferred Stock [Member]
Class of Stock [Line Items]
Stock Issued During Period, Value, Conversion of Convertible Securities											$ 2,000,000
Preferred stock shares outstanding											3,100,000	5,100,000
Conversion of Stock, Shares Converted												20,000,000
Series A Preferred Stock [Member] \| Preferred Stock [Member]
Class of Stock [Line Items]
Stock Issued During Period, Value, Conversion of Convertible Securities										$ (200)	$ (200)	$ (2,175)
Shares conversion of convertible securities										(2,000,000)	(2,000,000)	(21,750,000)
Number of shares issued
Series B Convertible Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock shares authorized											10,000,000	10,000,000
Preferred stock, par value									$ 0.0001		$ 0.0001	$ 0.0001
Preferred stock shares outstanding									0		0	0
Series C Convertible Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock shares authorized									100,000,000		100,000,000	10,000,000
Preferred stock, par value									$ 0.0001		$ 0.0001	$ 0.0001
Preferred stock, voting rights percentage											86%
Preferred stock, redemption price per share											$ 0.001
Preferred stock shares outstanding									3,220,000		3,220,000	3,230,000
Series C Preferred Stock [Member]
Class of Stock [Line Items]
Shares conversion of convertible securities											10,000	260,000
Conversion of Stock, Shares Converted												260,000
Series C Preferred Stock [Member] \| Preferred Stock [Member]
Class of Stock [Line Items]
Stock Issued During Period, Value, Conversion of Convertible Securities										$ (1)	$ (1)	$ (26)
Shares conversion of convertible securities										(10,000)	(10,000)	(260,000)
Number of shares issued
Class A Common Stock [Member]
Class of Stock [Line Items]
Shares issued for stock warrants exercise											1,500,000	2,300,000
Class A Common Stock [Member] \| Robert Oblon [Member]
Class of Stock [Line Items]
Shares issued for stock warrants exercise												10,000,000
Series B Preferred Stock [Member]
Class of Stock [Line Items]
Conversion of Stock, Shares Converted												10,000,000
Series B Preferred Stock [Member] \| Preferred Stock [Member]
Class of Stock [Line Items]
Stock Issued During Period, Value, Conversion of Convertible Securities												$ (1,000)
Shares conversion of convertible securities												(10,000,000)
Number of shares issued
Confidential Settlement Agreement [Member]
Class of Stock [Line Items]
Number of sale of shares		26,091,136
One time payment		$ 1,043,645
Shares issued price per share														$ 0.25
Co Founders Agreement [Member]
Class of Stock [Line Items]
Repurchase of common stock									$ 626,187
Liability recovery amount									324,230
Stock Purchase And Share Subscription Agreement [Member]
Class of Stock [Line Items]
Number of common stock exchanged					50,000,000					50,000,000
Stock Purchase And Share Subscription Agreement [Member] \| Common Class A [Member]
Class of Stock [Line Items]
Warrants to purchase common stock					50,000,000					50,000,000
Stock Purchase And Share Subscription Agreement [Member] \| Class A Common Stock [Member]
Class of Stock [Line Items]
Exercise price								$ 0.20
Number of shares issued								$ 3,000,000
Shares issued for stock warrants exercise						27,000,000		30,000,000
Warrants to purchase common stock					50,000,000			10,000,000		50,000,000
Investments					$ 3,000,000					$ 3,000,000
Number of common stock exchanged					50,000,000					50,000,000
Business Consulting Agreement [Member]
Class of Stock [Line Items]
Exercise price				$ 0.0001											$ 0.0001
Warrants to purchase common stock			50,000,000	50,000,000
Due to Related Parties, Current				$ 60,000					700,000
Business Consulting Agreement [Member] \| Common Class A [Member]
Class of Stock [Line Items]
Shares issued for stock warrants exercise			50,000,000	50,000,000
Consulting Agreement [Member]
Class of Stock [Line Items]
Fair Value Adjustment of Warrants				$ 3,500,000
Multi Party Settlement Agreement [Member] \| Class A Common Stock [Member]
Class of Stock [Line Items]
Shares issued for stock warrants exercise												5,500,000
Advancing Promissory Note [Member]
Class of Stock [Line Items]
Debt instrument, face amount	$ 27,000,000								$ 27,000,000
Warrants to purchase shares	818,181,819								818,181,819
Exercise price	$ 0.033								$ 0.033
Number of shares converted	818,181,819

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative)									1 Months Ended														3 Months Ended		9 Months Ended		12 Months Ended
RELATED PARTY TRANSACTIONS (Details Narrative)	Sep. 09, 2022 USD ($) shares	Aug. 11, 2022 USD ($)	Aug. 09, 2022 USD ($) shares	Jul. 01, 2022 USD ($)	Jun. 17, 2022 USD ($)	Jun. 15, 2022 USD ($) $ / shares shares	Jun. 15, 2022 USD ($) $ / shares shares	Apr. 05, 2021 USD ($) $ / shares shares	May 31, 2022 USD ($) $ / shares shares	Mar. 31, 2022 USD ($) $ / shares shares	Feb. 28, 2022 shares	Jan. 31, 2022 USD ($) $ / shares shares	Dec. 31, 2021 USD ($) $ / shares shares	Sep. 30, 2021 USD ($)	Jul. 31, 2021 USD ($)	Apr. 30, 2021 USD ($) $ / shares shares	Apr. 30, 2021 USD ($) $ / shares shares	Apr. 30, 2021 USD ($) $ / shares shares	Jul. 31, 2020 USD ($) $ / shares shares	May 31, 2020 USD ($)	Feb. 29, 2020 USD ($) shares	Oct. 31, 2017 USD ($) $ / shares shares	Dec. 31, 2022 USD ($) $ / shares shares	Mar. 31, 2022 USD ($) $ / shares	Dec. 31, 2022 USD ($) $ / shares shares	Dec. 31, 2021 USD ($) $ / shares shares	Mar. 31, 2022 USD ($) $ / shares shares	Mar. 31, 2021 USD ($) $ / shares shares	May 19, 2022 $ / shares	Jan. 30, 2022 $ / shares	Jun. 30, 2020 USD ($)
Related Party Transaction [Line Items]
Investments										$ 5,063,940													$ 178,727	$ 5,063,940	$ 178,727		$ 5,063,940
Warrants, exercise price \| $ / shares										$ 0.20						$ 0.20	$ 0.20	$ 0.20						$ 0.20			$ 0.20
Number of shares issued \| shares																	27,000,000											38,300,000
Loans payable																							6,000,000		6,000,000			$ 1,000,000
Debt instrument, face amount		$ 10,000,000
Warrants, granted \| shares																											250,000,000	10,000,000
Due to Related Parties, Current										$ 125,532													53,797	$ 125,532	53,797		$ 125,532
Common stock, par or stated value per share \| $ / shares									$ 0.0001	$ 0.0001														$ 0.0001			$ 0.0001
Operating Lease, Liability										$ 596,093													491,853	$ 596,093	491,853		$ 596,093	$ 451,208
Rent expense																									2,808
Consulting income																							12,498		37,494		33,328
Repurchase of common stock																												899,500
Debt maturity date		Aug. 12, 2024					Jun. 01, 2024
Proceeds from loan																				$ 1,000,000
Stock Issued During Period, Value, New Issues																										$ 3,000,000
Settlement liabilities										341,919													224,000	341,919	224,000		341,919	$ 376,921
APB Revolving Note [Member]
Related Party Transaction [Line Items]
Loans payable																							$ 6,000,000		$ 6,000,000
Debt instrument, face amount		$ 10,000,000
Debt instrument, interest rate, stated percentage		8%
Alchemist Holding, LLC [Member]
Related Party Transaction [Line Items]
Number of shares issued \| shares																					22,700,000
Advancing Promissory Note [Member]
Related Party Transaction [Line Items]
Warrants, exercise price \| $ / shares						$ 0.033	$ 0.033																$ 0.033		$ 0.033
Debt instrument, face amount						$ 27,000,000	$ 27,000,000																$ 27,000,000		$ 27,000,000
Warrants to purchase common stock \| shares						818,181,819	818,181,819																818,181,819		818,181,819
Debt instrument, interest rate, stated percentage						8%	8%
Conversion of debt into stock \| shares						818,181,819
Origination fee						$ 270,000	$ 270,000
Convertible Promissory Note [Member]
Related Party Transaction [Line Items]
Warrants, exercise price \| $ / shares						$ 0.22	$ 0.22
Debt instrument, face amount						$ 30,000,000	$ 30,000,000
Price per share \| $ / shares						$ 0.22	$ 0.22
Warrants to purchase common stock \| shares						150,000,000	150,000,000
Alchemist Holdings LLC [Member]
Related Party Transaction [Line Items]
Settlement liabilities										$ 715,596											$ 2,000,000			715,596			$ 715,596				$ 2,000,000
Warrant [Member]
Related Party Transaction [Line Items]
Warrants, granted \| shares																												29,200,000
Decentralized Sharing Systems Inc [Member]
Related Party Transaction [Line Items]
Loans payable								$ 30,000,000								$ 30,000,000	$ 30,000,000	$ 30,000,000
Debt instrument, face amount								$ 30,000,000								$ 30,000,000	$ 30,000,000	$ 30,000,000
Debt convertible rate								0.20									0.20
Conversions or retirements of preferred stock, shares \| shares										150,000,000															818,200,000
Rent expenses																									$ 28,090	$ 152,813	$ 155,693	$ 84,918
Decentralized Sharing Systems Inc [Member] \| Warrant [Member]
Related Party Transaction [Line Items]
Warrants, exercise price \| $ / shares								$ 0.22					$ 0.063			$ 0.22	$ 0.22	$ 0.22								$ 0.063
Warrants, granted \| shares								150,000,000									150,000,000
HWH International Inc [Member]
Related Party Transaction [Line Items]
Warrant purchase, additional shares \| shares																						333,333
Warrants, exercise price \| $ / shares																						$ 0.15
Debt instrument, face amount			$ 78,636																			$ 50,000
Warrants to purchase common stock \| shares																						333,333
Conversion of debt into stock \| shares																						333,333
Conversion of stock, shares converted \| shares	333,333		333,333																			333,333
Warrants and rights outstanding	$ 78,636
HWH World Inc [Member]
Related Party Transaction [Line Items]
Due to Related Parties, Current										$ 213,742														213,742			213,742
Operating Lease, Liability										261,835														261,835			261,835
Operating Lease, Expense																											222,092
Impact Biomedical Inc and Bio Health Holdings Inc [Member]
Related Party Transaction [Line Items]
Purchase aggregate value																											111,414
Impact Biomedical Inc [Member]
Related Party Transaction [Line Items]
Purchase aggregate value																									36,808		111,414
K Beauty Research Lab. Co., Ltd [Member]
Related Party Transaction [Line Items]
Due to Related Parties										$ 2,300,000														$ 2,300,000			$ 2,300,000
Rent expenses																									$ 1,572
Alset Title Company Inc [Member]
Related Party Transaction [Line Items]
Purchased an office building													$ 8,942,640
American Pacific Bancorp Inc [Member]
Related Party Transaction [Line Items]
Loans payable						$ 5,700,000	$ 5,700,000
Debt instrument, interest rate, stated percentage						8%	8%
Monthly payaments				$ 43,897			$ 43,897
Proceeds from loan					$ 5,522,829
Alset Title [Member]
Related Party Transaction [Line Items]
Purchased an office building													$ 8,942,640
Common Class A [Member]
Related Party Transaction [Line Items]
Loan origination fee																$ 15,000,000	$ 15,000,000	$ 15,000,000
Common stock, par or stated value per share \| $ / shares										$ 0.0001													$ 0.0001	$ 0.0001	$ 0.0001		$ 0.0001	$ 0.0001
Conversion of stock, shares converted \| shares																											10,000	1,800,000
Common Class A [Member] \| Decentralized Sharing Systems Inc [Member]
Related Party Transaction [Line Items]
Loan origination fee																		3,000,000
Loan origination fee																$ 3,000,000	$ 3,000,000	$ 3,000,000
Class A Common Stock [Member] \| Decentralized Sharing Systems Inc [Member]
Related Party Transaction [Line Items]
Number of shares issued \| shares																									191,900,000
Stock issued during period shares stock warrants exercised \| shares										210,000,000															878,200,000
Stock Issued During Period, Value, New Issues										$ 191,900,000
Related-Party Legal Claims [Member] \| Alchemist Holding, LLC [Member]
Related Party Transaction [Line Items]
Number of shares issued \| shares																					15,600,000
Stock Purchase And Share Subscription Agreement [Member]
Related Party Transaction [Line Items]
Number of common stock exchanged \| shares													50,000,000													50,000,000
Stock Purchase And Share Subscription Agreement [Member] \| Decentralized Sharing Systems Inc [Member]
Related Party Transaction [Line Items]
Investments													$ 3,000,000													$ 3,000,000
Warrant purchase, additional shares \| shares													50,000,000													50,000,000
Warrants, exercise price \| $ / shares													$ 0.063													$ 0.063
Number of common stock exchanged \| shares													50,000,000													50,000,000
Warrants term													5 years													5 years
Price per share \| $ / shares													$ 0.075													$ 0.075
Deemed dividend													$ 2,300,000
Stock Purchase And Share Subscription Agreement [Member] \| Common Class A [Member]
Related Party Transaction [Line Items]
Warrant purchase, additional shares \| shares													50,000,000													50,000,000
Stock Purchase And Share Subscription Agreement [Member] \| Class A Common Stock [Member]
Related Party Transaction [Line Items]
Investments													$ 3,000,000													$ 3,000,000
Warrant purchase, additional shares \| shares													50,000,000						10,000,000							50,000,000
Warrants, exercise price \| $ / shares																			$ 0.20
Number of shares issued \| shares																27,000,000			30,000,000
Number of common stock exchanged \| shares													50,000,000													50,000,000
Stock Issued During Period, Value, New Issues																			$ 3,000,000
Stock Purchase And Share Subscription Agreement [Member] \| Mr Chan [Member]
Related Party Transaction [Line Items]
Investments													$ 3,000,000						3,000,000							$ 3,000,000
Stock Purchase And Share Subscription Agreement [Member] \| Mr Chan [Member] \| Common Class A [Member]
Related Party Transaction [Line Items]
Number of common stock issued																			$ 30,000,000
Warrant purchase, additional shares \| shares																			10,000,000
Warrants, exercise price \| $ / shares																			$ 0.20
Number of shares issued \| shares																			30,000,000
Number of common stock exchanged \| shares																			30,000,000
Security Purchase Agreement [Member] \| Decentralized Sharing Systems Inc [Member]
Related Party Transaction [Line Items]
Debt instrument, face amount						$ 27,000,000	$ 27,000,000
Loan origination fee								$ 3,000,000								$ 3,000,000
Common stock isssued for payment of interest \| shares																										12,000,000	12,000,000
Deemed dividend																										$ 1,080,000	$ 1,080,000
Warrants to purchase common stock \| shares						818,181,819	818,181,819	150,000,000								150,000,000	150,000,000	150,000,000
Common stock, par or stated value per share \| $ / shares						$ 0.033	$ 0.033	$ 0.22								$ 0.22	$ 0.22	$ 0.22
Proceeds from loan originations							$ 27,000,000	$ 30,000,000								$ 30,000,000
Debt instrument, interest rate, stated percentage								8%								8%	8%	8%
Conversions or retirements of preferred stock, shares \| shares																										15,000,000
Debt maturity date								Apr. 05, 2024								Apr. 05, 2024
Proceeds from loan								$ 15,000,000								$ 15,000,000
Security Purchase Agreement [Member] \| Decentralized Sharing Systems Inc [Member] \| 2022 Notes [Member]
Related Party Transaction [Line Items]
Debt instrument, interest rate, stated percentage						8%	8%
Conversion of debt into stock \| shares							818,181,819
Security Purchase Agreement [Member] \| Decentralized Sharing Systems Inc [Member]
Related Party Transaction [Line Items]
Common stock isssued for payment of interest \| shares								12,000,000									12,000,000
Security Purchase Agreement [Member] \| Common Class A [Member] \| Decentralized Sharing Systems Inc [Member]
Related Party Transaction [Line Items]
Number of shares issued \| shares																										27,000,000
Business Consulting Agreement [Member]
Related Party Transaction [Line Items]
Warrant purchase, additional shares \| shares											50,000,000	50,000,000
Warrants, exercise price \| $ / shares												$ 0.0001																		$ 0.0001
Due to Related Parties, Current												$ 60,000											$ 700,000		$ 700,000
Business Consulting Agreement [Member] \| American Premimum Water Corporation [Member]
Related Party Transaction [Line Items]
Monthly payaments															$ 4,166
Business Consulting Agreement [Member] \| Common Class A [Member]
Related Party Transaction [Line Items]
Number of shares issued \| shares											50,000,000	50,000,000
Consulting Agreement [Member]
Related Party Transaction [Line Items]
Share price \| $ / shares												$ 0.07
Fair Value Adjustment of Warrants												$ 3,500,000
Consulting expense																							1,000,000	$ 766,415	3,100,000
Advisory Agreement [Member]
Related Party Transaction [Line Items]
Consulting income																							0		0
Advisory Agreement [Member] \| HWH World Inc [Member]
Related Party Transaction [Line Items]
Professional Fees														$ 10,000
Consulting income																											76,700
Confidential Settlement Agreement [Member]
Related Party Transaction [Line Items]
Price per share \| $ / shares																													$ 0.25
Sale of stock, shares issued \| shares									26,091,136
One time payment									$ 1,043,645
Co Founders Agreement [Member]
Related Party Transaction [Line Items]
Repurchase of common stock																									626,187
Liability recovery amount																									324,230
Settlement liabilities										$ 715,596											$ 2,000,000			$ 715,596			715,596
Sub Lease Agreement [Member]
Related Party Transaction [Line Items]
Rent expenses																							$ 26,007		$ 77,787		$ 105,105
Sub Lease Agreement [Member] \| Alchemist Holdings LLC [Member]
Related Party Transaction [Line Items]
Ownership, percentage										10%													10%	10%	10%		10%

STOCK-BASED COMPENSATION (Detai

STOCK-BASED COMPENSATION (Details Narrative) - USD ($)

1 Months Ended

3 Months Ended

9 Months Ended

12 Months Ended

Sep. 09, 2022

Aug. 09, 2022

Oct. 31, 2017

Dec. 31, 2022

Dec. 31, 2021

Dec. 31, 2022

Dec. 31, 2021

Mar. 31, 2022

Mar. 31, 2021

Aug. 11, 2022

Apr. 30, 2021

Jul. 31, 2020

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Investments

$ 178,727

$ 5,063,940

Warrant exercise price

$ 0.20

Debt instrument face amount

$ 10,000,000

Compensatory gain

$ 39,375

$ 154,488

$ 207,210

$ 1,935,588

Aggregate grant date fair value

$ 3,600,000

Share granted

250,000,000

10,000,000

Expired or forfeited

Common Stock [Member] | Maximum [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Warrants to purchase common stock

29,200,000

HWH International Inc [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Warrants to purchase common stock

333,333

Warrant exercise price

$ 0.15

Debt instrument face amount

$ 78,636

$ 50,000

Conversion of stock, shares converted

333,333

HWH International Inc [Member] | Convertible Notes [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Debt instrument face amount

$ 78,636

$ 50,000

Common Class A [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Conversion of stock, shares converted

10,000

1,800,000

Independent Sales Force [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Aggregate grant date fair value

$ 1,500,000

Share granted

2,400

4,013,000

Expired or forfeited

1,507,200

2,066,600

Independent Sales Force [Member] | Maximum [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Warrant exercise price

$ 0.25

Warrant term

2 years

Independent Sales Force [Member] | Minimum [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Warrant exercise price

$ 0.01

Warrant term

1 year

Stock Purchase And Share Subscription Agreement [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Number of common stock exchanged

50,000,000

Stock Purchase And Share Subscription Agreement [Member] | Common Class A [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Warrants to purchase common stock

50,000,000

Stock Purchase And Share Subscription Agreement [Member] | Mr Chan [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Investments

$ 3,000,000

Stock Purchase And Share Subscription Agreement [Member] | Mr Chan [Member] | Common Class A [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Number of common stock issued

$ 30,000,000

Warrants to purchase common stock

10,000,000

Warrant exercise price

$ 0.20

Number of common stock exchanged

30,000,000

SCHEDULE OF OPERATING LEASE ASS

SCHEDULE OF OPERATING LEASE ASSETS AND LIABILITIES (Details) - USD ($)	Dec. 31, 2022	Mar. 31, 2022	Mar. 31, 2021
Leases
Operating leases	$ 458,768	$ 593,389	$ 428,075
Total lease assets	458,768	593,389	428,075
Operating leases	78,266	134,578	373,398
Operating leases	413,587	461,515	77,810
Total lease liabilities	$ 491,853	$ 596,093	$ 451,208

SCHEDULE OF OPERATING LEASE COS

SCHEDULE OF OPERATING LEASE COSTS (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
SCHEDULE OF OPERATING LEASE COSTS (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2022	Dec. 31, 2021	Mar. 31, 2022	Mar. 31, 2021
Total lease cost	$ 36,920	$ 54,463	$ 81,212	$ 349,165	$ 585,015	$ 495,272
General and Administrative Expense [Member]
Total lease cost	36,920	54,463	81,212	349,165	585,015	495,272
Depreciation and Amortization [Member]
Total lease cost
Interest Expense [Member]
Total lease cost

SCHEDULE OF OPERATING LEASE LIA

SCHEDULE OF OPERATING LEASE LIABILITY PAYABLE (Details) - USD ($)	Dec. 31, 2022	Mar. 31, 2022	Mar. 31, 2021
Leases
2023	$ 80,439	$ 154,310
2024	99,367	96,944
2025	102,147	99,458
2026	104,926	102,231
2027	107,706	105,048
Thereafter	252,241	258,025
Total remaining payments	746,826	816,016
Less imputed interest	254,973	219,923
Total lease liability	$ 491,853	$ 596,093	$ 451,208

LEASES (Details Narrative)

LEASES (Details Narrative)	Dec. 31, 2022	Mar. 31, 2022
Minimum [Member]
Remaining lease term	1 year	1 year
Discount rate	10%	10%
Maximum [Member]
Remaining lease term	10 years	10 years
Discount rate	12%	12%

SCHEDULE OF VALUATION HIERARCHY

SCHEDULE OF VALUATION HIERARCHY FINANCIAL ASSETS AND LIABILITIES (Details) - USD ($)	Dec. 31, 2022	Mar. 31, 2022	Mar. 31, 2021
Assets
Investment in unconsolidated entities	$ 178,727	$ 5,063,940
Investment in marketable securities	4,251,225
Total assets	4,429,952	5,063,940	94,600
Liabilities
Convertible notes payable	12,109,091	5,840,000	134,393
Total liabilities	12,109,091	5,840,000	1,174,793
Notes receivable			94,600
Notes Payable			1,040,400
Fair Value, Inputs, Level 1 [Member]
Assets
Investment in unconsolidated entities
Investment in marketable securities	4,251,225
Total assets	4,251,225
Liabilities
Convertible notes payable
Total liabilities
Notes receivable
Notes Payable
Fair Value, Inputs, Level 2 [Member]
Assets
Investment in unconsolidated entities
Total assets
Liabilities
Convertible notes payable	12,109,091	5,790,000
Total liabilities	12,109,091	5,790,000
Notes receivable
Notes Payable
Fair Value, Inputs, Level 3 [Member]
Assets
Investment in unconsolidated entities	178,727	5,063,940
Total assets	178,727	5,063,940	94,600
Liabilities
Convertible notes payable		50,000	134,393
Total liabilities		$ 50,000	1,174,793
Notes receivable			94,600
Notes Payable			$ 1,040,400

SUMMARY OF UNAUDITED PRO-FORMA

SUMMARY OF UNAUDITED PRO-FORMA INFORMATION (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2022	Dec. 31, 2021	Mar. 31, 2022	Mar. 31, 2021
Net sales	$ 3,245,903	$ 7,110,532	$ 12,737,673	$ 28,195,359	$ 34,424,314	$ 64,811,151
Gross profit	1,602,792	4,781,949	7,677,757	19,588,526	23,622,443	46,546,657
Loss before income taxes	(10,920,822)	(5,115,089)	(31,553,666)	(11,884,106)	(20,142,487)	(1,829,530)
Income tax benefit	104,129	1,825,073	(789,803)	1,318,827	(3,035,990)	(594,509)
Net loss	$ (11,024,951)	$ (6,940,162)	$ (30,763,863)	$ (13,202,933)	$ (17,106,497)	$ (1,235,021)
Basic and diluted loss per share	$ (0.04)	$ (0.04)	$ (0.12)	$ (0.07)	$ (0.08)	$ (0.01)
Pro Forma [Member]
Net sales					$ 34,424,314	$ 74,664,436
Gross profit					23,622,443	53,630,538
Loss from continuing operations					(20,142,487)	(1,988,501)
Loss before income taxes					(20,142,487)	(1,988,501)
Income tax benefit					(3,035,990)	(1,782,278)
Net loss					$ (17,106,497)	$ (206,223)
Basic and diluted loss per share					$ (0.08)	$ 0

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)

1 Months Ended

3 Months Ended

9 Months Ended

12 Months Ended

Apr. 17, 2023

Mar. 24, 2023

Feb. 28, 2023

Feb. 03, 2023

Aug. 11, 2022

Jun. 15, 2022

May 31, 2022

Apr. 30, 2022

Feb. 28, 2022

Jan. 31, 2022

Apr. 30, 2021

May 31, 2020

Mar. 31, 2023

Jun. 30, 2022

Dec. 31, 2022

Mar. 31, 2022

Mar. 31, 2021

May 19, 2022

Jan. 30, 2022

Feb. 29, 2020

Subsequent Event [Line Items]

Common stock issued for cash, shares

27,000,000

38,300,000

Exercise price

$ 0.20

Federal income tax refund

$ (1,038,359)

$ (536,862)

Principal amount

$ 10,000,000

Maturity date

Aug. 12, 2024

Jun. 01, 2024

Proceeds from loan

$ 1,000,000

Settlement Liabilities, Current

$ 224,000

341,919

376,921

Deferred Costs, Current

2,014,599

Convertible Notes [Member]

Subsequent Event [Line Items]

Debt Securities, Available-for-Sale, Amortized Cost

30,100,000

150,000

Deferred Costs, Current

$ 20,200,000

Debt Instrument, Unamortized Discount

$ 15,607

Advancing Promissory Note [Member]

Subsequent Event [Line Items]

Warrants to purchase common stock

818,181,819

Exercise price

$ 0.033

Principal amount

$ 27,000,000

Convertible Notes Interest Rate

Origination fee

$ 270,000

Convertible Promissory Note [Member]

Subsequent Event [Line Items]

shares price per

$ 0.22

Warrants to purchase common stock

150,000,000

Exercise price

$ 0.22

Principal amount

$ 30,000,000

Common Class A [Member]

Subsequent Event [Line Items]

Conversion of Stock, Shares Converted

10,000

1,800,000

Subsequent Event [Member]

Subsequent Event [Line Items]

Interest accrued

$ 540,000

Federal income tax refund

$ 300,000

Subsequent Event [Member] | Linden Real Estate Holdings LLC [Member]

Subsequent Event [Line Items]

Convertible Notes Interest Rate

Long-Term Line of Credit

$ 5,700,000

Maturity date

Jun. 01, 2024

Proceeds from loan

$ 5,522,829

Subsequent Event [Member] | Advancing Promissory Note [Member]

Subsequent Event [Line Items]

Warrants to purchase common stock

818,181,819

Principal amount

$ 27,000,000

Convertible Notes Interest Rate

Origination fee

$ 270,000

Subsequent Event [Member] | Convertible Promissory Note [Member]

Subsequent Event [Line Items]

Warrants to purchase common stock

150,000,000

Principal amount

$ 30,000,000

Subsequent Event [Member] | Common Class A [Member] | Advancing Promissory Note [Member]

Subsequent Event [Line Items]

shares price per

$ 0.033

Conversion of Stock, Shares Converted

818,181,819

Subsequent Event [Member] | Common Class A [Member] | Convertible Promissory Note [Member]

Subsequent Event [Line Items]

shares price per

$ 0.22

Business Consulting Agreement [Member]

Subsequent Event [Line Items]

Exercise price

$ 0.0001

Business Consulting Agreement [Member] | Common Class A [Member]

Subsequent Event [Line Items]

Common stock issued for cash, shares

50,000,000

Business Consulting Agreement [Member] | Subsequent Event [Member]

Subsequent Event [Line Items]

Unpaid interest

$ 700,000

Number of shares of stock issued

33,333,333

shares price per

$ 0.021

DSSI Letter Agreement [Member]

Subsequent Event [Line Items]

shares price per

$ 0.021

DSSI Letter Agreement [Member] | Subsequent Event [Member]

Subsequent Event [Line Items]

Unpaid interest

$ 552,000

shares price per

$ 0.0187

Common stock issued for cash, shares

28,877,005

26,285,714

Securities Exchange and Amendment Agreement [Member] | Subsequent Event [Member]

Subsequent Event [Line Items]

Common stock issued for cash, shares

25,000,000

Warrants to purchase common stock

50,000,000

Securities Exchange and Amendment Agreement [Member] | Subsequent Event [Member] | Common Class A [Member]

Subsequent Event [Line Items]

Warrants to purchase common stock

818,181,819

Exercise price

$ 0.033

Co Founders Agreement [Member]

Subsequent Event [Line Items]

Settlement Liabilities, Current

$ 715,596

$ 2,000,000

Repurchase of common stock

626,187

Liability recovery amount

$ 324,230

Co Founders Agreement [Member] | Subsequent Event [Member]

Subsequent Event [Line Items]

shares price per

$ 0.25

Sale of Stock, Number of Shares Issued in Transaction

26,091,136

One time payment

$ 1,043,645

Repurchase of common stock

$ 652,278

Liability recovery amount

$ 324,228

Funding Agreement [Member] | Subsequent Event [Member] | Moji Life [Member]

Subsequent Event [Line Items]

Line of Credit Facility, Maximum Amount Outstanding During Period

$ 150,000

Line of Credit Facility, Interest Rate at Period End

Advanced amount

$ 40,000

SCHEDULE OF NOTES RECEIVABLE (D

SCHEDULE OF NOTES RECEIVABLE (Details) - USD ($)	Dec. 31, 2022	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020
Total Notes Receivable	$ 216,885		$ 94,600
Total		601,520	209,199
Allowance for obsolescence		(601,520)	(114,599)
1044Pro LLC [Member]
Total Notes Receivable		436,520	189,199
Moji Life LLC [Member]
Total Notes Receivable		150,000
Other [Member]
Total Notes Receivable		$ 15,000	$ 20,000

SCHEDULE OF ALLOWANCE FOR IMP_2

SCHEDULE OF ALLOWANCE FOR IMPAIRMENT LOSSES ON NOTES RECEIVABLES (Details) - USD ($)	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Receivables [Abstract]
Balance at beginning of fiscal year	$ 114,599
Provision for estimated impairment losses	491,921	114,599
Write-offs and recoveries	(5,000)
Balance at end of fiscal year	$ 601,520	$ 114,599

SCHEDULE OF ALLOWANCE FOR INVEN

SCHEDULE OF ALLOWANCE FOR INVENTORY OBSOLESCENCE (Details) - USD ($)	9 Months Ended		12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Mar. 31, 2022	Mar. 31, 2021
Receivables [Abstract]
Balance at beginning of fiscal year	$ 108,055	$ 85,058	$ 85,058
Provision for estimated obsolescence	1,012,433	448,484	635,137	1,095,068
Write-offs and recoveries			(612,140)	(1,010,010)
Balance at end of fiscal year	$ 742,311	$ 388,431	$ 108,055	$ 85,058

NOTES RECEIVABLE, NET (Details

NOTES RECEIVABLE, NET (Details Narrative) - USD ($)			1 Months Ended		12 Months Ended
NOTES RECEIVABLE, NET (Details Narrative) - USD ($)	Jan. 14, 2022	Dec. 31, 2021	Dec. 31, 2021	Jan. 31, 2021	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2022	Aug. 11, 2022	Jun. 15, 2022	Jan. 26, 2022
Debt instrument, face amount								$ 10,000,000
Loans payable						$ 1,000,000	$ 6,000,000
Depreciation, Depletion and Amortization					$ 534,371	161,663
Impairment of property and equipment					100,165
Land		$ 3,675,000	$ 3,675,000
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment					891,174	381,541	$ 1,423,299
Building [Member]
Payments to Acquire Buildings			$ 8,942,640
Property, Plant and Equipment, Useful Life		28 years
Office Building [Member]
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment					$ 48,007
Software Development [Member]
Property, Plant and Equipment, Useful Life					3 years
Capitalized in computer software						715,354
Leasehold Improvements [Member]
Capitalized costs						$ 163,106
1044Pro LLC [Member]
Line of credit amount				$ 250,000
Payments made for notes receivable				$ 310,000
Rate of interest on notes receivable				10%
1044Pro LLC [Member] \| Loan Agreement [Member]
Debt instrument, face amount										$ 250,000
Loans payable										$ 125,000
Convertible Notes Interest Rate										10%
Moji Life LLC [Member]
Loans payable	$ 150,000
Principal amount	$ 8,333
American Pacific Bancorp Inc [Member]
Loans payable									$ 5,700,000
Convertible Notes Interest Rate									8%
American Pacific Bancorp Inc [Member] \| Loan Agreement [Member] \| Subsequent Event [Member]
Loans payable									$ 5,700,000

SCHEDULE OF PROVISION FOR INCOM

SCHEDULE OF PROVISION FOR INCOME TAXES (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
SCHEDULE OF PROVISION FOR INCOME TAXES (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2022	Dec. 31, 2021	Mar. 31, 2022	Mar. 31, 2021
Income Tax Disclosure [Abstract]
Current, Federal					$ (2,098,199)	$ (326,121)
Current, State					100,568	268,474
Current Foreign Tax Expense (Benefit)
Total current					(1,997,631)	(57,647)
Deferred, Federal					(1,038,359)	(536,862)
Deferred, State
Deferred Foreign Income Tax Expense (Benefit)
Total deferred				$ (3,977,918)	(1,038,359)	(536,862)
Total consolidated income tax provision (benefit)	$ 104,129	$ 1,825,073	$ (789,803)	$ 1,318,827	$ (3,035,990)	$ (594,509)

SCHEDULE OF DEFERRED TAX ASSET

SCHEDULE OF DEFERRED TAX ASSET LIABILITY (Details) - USD ($)	Mar. 31, 2022	Mar. 31, 2021
Income Tax Disclosure [Abstract]
Share-based compensation	$ 972,043	$ 873,970
Accruals and reserves not currently deductible	649,113	247,348
Impairment of investments and inventory	660,904	674,112
Other	141,349	87,093
Total deferred tax assets	2,423,409	1,882,523
Less: valuation allowance	(2,342,204)
Total deferred tax assets, net of valuation allowance	81,205	1,882,523
Other		9,353
Total deferred tax liability		9,353
Total consolidated deferred tax (liability) assets, net	$ 81,205	$ 1,873,170

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)	1 Months Ended
NOTES PAYABLE (Details Narrative) - USD ($)	May 31, 2020	Dec. 31, 2022	Mar. 31, 2021
Line of Credit Facility [Line Items]
Proceeds from loan	$ 1,000,000
Note payable principal amount			$ 1,040,400
Accrued unpaid interest		$ 552,000	$ 8,922
Commercial Bank [Member] \| PPP Loan [Member]
Line of Credit Facility [Line Items]
Proceeds from loan	$ 1,040,400

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	9 Months Ended		12 Months Ended
INCOME TAXES (Details Narrative) - USD ($)	Dec. 31, 2022	Dec. 31, 2021	Mar. 31, 2022	Mar. 31, 2021	Apr. 01, 2022	Apr. 01, 2021	Feb. 29, 2020
Operating Loss Carryforwards [Line Items]
Deferred Tax Assets, Valuation Allowance			$ 2,342,204
Deferred Income Tax Expense (Benefit)		$ (3,977,918)	(1,038,359)	(536,862)
Recognized tax benefits			17,334	904,643
Unrecognized tax benefits			921,977	904,643	$ 921,977	$ 904,643
Accrued interest and penalties			121,790	334,332
Foreign Start-Up Operation [Member]
Operating Loss Carryforwards [Line Items]
Deferred Tax Assets, Valuation Allowance			491,496	91,931
Deferred Income Tax Expense (Benefit)			$ 491,496	$ 91,931

SCHEDULE OF UNRECOGNIZED TAX BE

SCHEDULE OF UNRECOGNIZED TAX BENEFITS (Details) - USD ($)	12 Months Ended
SCHEDULE OF UNRECOGNIZED TAX BENEFITS (Details) - USD ($)	Mar. 31, 2022	Mar. 31, 2021
Income Tax Disclosure [Abstract]
Beginning Balance	$ 904,643
Additions for tax positions related to the current year	17,334
Additions for tax positions of prior years		904,643
Reductions of tax positions of prior years
Settlement
Ending Balance	$ 921,977	$ 904,643

SCHEDULE OF INCOME TAX RETURNS

SCHEDULE OF INCOME TAX RETURNS SUBJECT TO EXAMINATION (Details)	12 Months Ended
	Mar. 31, 2022
UNITED STATES \| Minimum [Member]
Statutory Accounting Practices [Line Items]
Republic of korea	2016
UNITED STATES \| Maximum [Member]
Statutory Accounting Practices [Line Items]
Republic of korea	2021
KOREA, REPUBLIC OF
Statutory Accounting Practices [Line Items]
Republic of korea	2021

SCHEDULE OF WARRANT ACTIVITY (D

SCHEDULE OF WARRANT ACTIVITY (Details) - $ / shares	12 Months Ended
SCHEDULE OF WARRANT ACTIVITY (Details) - $ / shares	Mar. 31, 2022	Mar. 31, 2021
Number of sahres, warrants oustanding	10,333,333	333,333
Weighted average exercise price	$ 0.20	$ 0.15
Weighted average remaining contractual term	2 years 3 months 18 days	2 years 4 months 24 days
Number of warrants, granted	250,000,000	10,000,000
Weighted average exercise price	$ 0.0001
Number of warrants, expired or forfeited
Weighted average exercise price	$ 0.14
Number of warrants, exercised	(50,000,000)
Weighted average exercise price
Number of sahres, warrants oustanding	210,333,333	10,333,333
Weighted average exercise price	$ 0.18	$ 0.20
Weighted average remaining contractual term	4 years 1 month 6 days
Independent Sales Force [Member]
Number of sahres, warrants oustanding	3,998,000	4,390,600
Weighted average exercise price	$ 0.09	$ 0.04
Weighted average remaining contractual term	1 year 4 months 24 days	2 years 6 months
Number of warrants, granted	2,400	4,013,000
Weighted average exercise price	$ 0.01	$ 0.01
Number of warrants, expired or forfeited	(1,507,200)	(2,066,600)
Weighted average exercise price	$ 0.01	$ 0.01
Number of warrants, exercised	(313,200)	(2,339,000)
Weighted average exercise price	$ 0.03	$ 0.25
Number of sahres, warrants oustanding	2,180,000	3,998,000
Weighted average exercise price	$ 0.02	$ 0.09
Weighted average remaining contractual term	1 year 2 months 12 days
Consultants [Member]
Number of sahres, warrants oustanding	100,000	160,000
Weighted average exercise price	$ 3	$ 1.97
Weighted average remaining contractual term	1 year	3 years 9 months 18 days
Number of warrants, granted
Weighted average exercise price
Number of warrants, expired or forfeited		(60,000)
Weighted average exercise price
Number of warrants, exercised
Weighted average exercise price		$ 0.25
Number of sahres, warrants oustanding	100,000	100,000
Weighted average exercise price	$ 3	$ 3
Weighted average remaining contractual term	7 days
Warrant [Member]
Number of sahres, warrants oustanding	24,075,000	22,000,000
Weighted average exercise price	$ 0.11	$ 0.002
Weighted average remaining contractual term	3 years 6 months	4 years 2 months 12 days
Number of warrants, granted		29,200,000
Weighted average exercise price	$ 0.13	$ 0.0001
Number of warrants, expired or forfeited	(2,875,000)	(18,125,000)
Weighted average exercise price		$ 0.13
Number of warrants, exercised	(1,500,000)	(9,000,000)
Weighted average exercise price	$ 0.19	$ 0.0001
Number of sahres, warrants oustanding	19,700,000	24,075,000
Weighted average exercise price	$ 0.03	$ 0.11
Weighted average remaining contractual term	2 years 7 months 6 days
Number of shares, unvested	5,625,000
Weighted average exercise price, Unvested	$ 0.02
Weighted Average Remaining Term, Unvested	2 years 1 month 6 days
Number of warrants vested	14,075,000
Weighted average exercise price, vested	$ 0.04
Weighted Average Remaining Term, Vested	2 years 9 months 18 days

SUMMARY OF WARRANT OUTSTANDING

SUMMARY OF WARRANT OUTSTANDING AND EXERCISABLE WARRANTS (Details) - $ / shares	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020
Number of shares, warrants outstanding	232,313,333
Weighted average remaining contractual term	2 years 3 months 18 days	2 years 4 months 24 days
Weighted average exercise price	$ 0.18	$ 0.20	$ 0.15
Number of share warrants exercisable	226,688,333
Warrant One [Member]
Number of shares, warrants outstanding	3,000,000
Weighted average remaining contractual term	5 years 4 months 24 days
Weighted average exercise price	$ 0.0001
Number of share warrants exercisable	3,000,000
Weighted average exercise price	$ 0.0001
Warrant Two [Member]
Number of shares, warrants outstanding	16,700,000
Weighted average remaining contractual term	2 years 1 month 6 days
Weighted average exercise price	$ 0.04
Number of share warrants exercisable	11,075,000
Weighted average exercise price	$ 0.04
Warrant Three [Member]
Number of shares, warrants outstanding	210,000,000
Weighted average remaining contractual term	4 years 1 month 6 days
Weighted average exercise price	$ 0.18
Number of share warrants exercisable	210,000,000
Weighted average exercise price	$ 0.18
Warrant Four [Member]
Number of shares, warrants outstanding	2,180,000
Weighted average remaining contractual term	1 year 2 months 12 days
Weighted average exercise price	$ 0.02
Number of share warrants exercisable	2,180,000
Weighted average exercise price	$ 0.02
Warrant Five [Member]
Number of shares, warrants outstanding	333,333
Weighted average remaining contractual term	6 months
Weighted average exercise price	$ 0.15
Number of share warrants exercisable	333,333
Weighted average exercise price	$ 0.15
Warrant Six [Member]
Number of shares, warrants outstanding	100,000
Weighted average remaining contractual term	7 days
Weighted average exercise price	$ 3
Number of share warrants exercisable	100,000
Weighted average exercise price	$ 3

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	Dec. 31, 2022	Mar. 31, 2022	Mar. 31, 2021	Jun. 30, 2020	Feb. 29, 2020
Defined Benefit Plan Disclosure [Line Items]
Settlement Liabilities, Current	$ 224,000	$ 341,919	$ 376,921
Alchemist Holdings LLC [Member]
Defined Benefit Plan Disclosure [Line Items]
Settlement Liabilities, Current		$ 715,596		$ 2,000,000	$ 2,000,000

SCHEDULE OF SEGMENT INFORMATION

SCHEDULE OF SEGMENT INFORMATION (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
SCHEDULE OF SEGMENT INFORMATION (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2022	Dec. 31, 2021	Mar. 31, 2022	Mar. 31, 2021
Revenue from External Customer [Line Items]
Total net sales	$ 3,245,903	$ 7,110,532	$ 12,737,673	$ 28,195,359	$ 34,424,314	$ 64,811,151
Total segment gross profit	1,602,792	4,781,949	7,677,757	19,588,526	23,622,443	46,546,657
Selling and marketing expenses	928,246	4,219,080	5,723,642	14,391,715	17,239,655	29,740,974
General and administrative expenses	4,678,620	$ 3,612,803	13,787,444	13,881,814	19,714,963	18,983,209
Assets	$ 24,490,823		24,490,823		43,164,724	23,236,956
Consolidated payments for property and equipment					9,331,967	914,336
Consolidated depreciation and amortization			$ 539,411	$ 341,775	655,267	163,248
Corporate Segment [Member]
Revenue from External Customer [Line Items]
Assets					29,435,505	464,739
Consolidated payments for property and equipment					9,123,016	6,445
Consolidated depreciation and amortization					560,808	8,163
Health And Wellness Products [Member]
Revenue from External Customer [Line Items]
Total net sales					32,147,330	64,046,966
Total segment gross profit					22,059,788	45,997,828
Consolidated payments for property and equipment					208,952	907,891
Consolidated depreciation and amortization					94,459	155,085
Other [Member]
Revenue from External Customer [Line Items]
Total net sales					2,276,984	764,185
Total segment gross profit					1,562,655	548,829
Health And Wellness [Member]
Revenue from External Customer [Line Items]
Assets					$ 13,729,219	$ 22,772,217

SCHEDULE OF CONSOLIDATED NET SA

SCHEDULE OF CONSOLIDATED NET SALES (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
SCHEDULE OF CONSOLIDATED NET SALES (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2022	Dec. 31, 2021	Mar. 31, 2022	Mar. 31, 2021
Revenues from External Customers and Long-Lived Assets [Line Items]
Other	$ 3,245,903	$ 7,110,532	$ 12,737,673	$ 28,195,359	$ 34,424,314	$ 64,811,151
UNITED STATES
Revenues from External Customers and Long-Lived Assets [Line Items]
Other					29,803,258	60,961,369
CANADA
Revenues from External Customers and Long-Lived Assets [Line Items]
Other					2,446,330	3,214,633
KOREA, REPUBLIC OF
Revenues from External Customers and Long-Lived Assets [Line Items]
Other					1,706,367
Other [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Other					$ 468,359	$ 635,149

SCHEDULE CONSOLIDATED TOTAL ASS

SCHEDULE CONSOLIDATED TOTAL ASSETS (Details) - USD ($)	Dec. 31, 2022	Mar. 31, 2022	Mar. 31, 2021
Revenues from External Customers and Long-Lived Assets [Line Items]
Other	$ 24,490,823	$ 43,164,724	$ 23,236,956
UNITED STATES
Revenues from External Customers and Long-Lived Assets [Line Items]
Other		39,865,782	20,941,018
KOREA, REPUBLIC OF
Revenues from External Customers and Long-Lived Assets [Line Items]
Other		2,663,149	1,200,214
Other [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Other		$ 635,793	$ 1,095,725