Sharing Services Global (SHRG) S-112 Apr 24IPO registrationFinancial data

Company Profile

Cover

Cover	9 Months Ended
Cover	Dec. 31, 2023
Entity Addresses [Line Items]
Document Type	S-1
Amendment Flag	false
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

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Dec. 31, 2023	Mar. 31, 2023	Mar. 31, 2022
Current Assets
Cash and cash equivalents	$ 737,850	$ 2,994,885	$ 17,023,266
Trade accounts receivable, net	494,451	273,674	1,682,958
Other receivable	1,800,000
Short-term advance	31,194
Income taxes receivable			300,000
Inventory, net	2,190,680	1,636,120	4,374,236
Other current assets, net	226,371	527,827	3,511,282
Total Current Assets	5,480,546	5,432,506	26,891,742
Property and equipment, net	325,523	9,270,193	9,585,141
Right-of-use assets, net	414,865	448,240	593,389
Deferred income taxes, net	16		81,205
Investment in unconsolidated entities, net		206,231	5,063,940
Intangible assets	438,002	545,372	688,670
Other assets	1,162,389	1,177,173	260,637
TOTAL ASSETS	7,821,341	17,079,715	43,164,724
Current Liabilities
Accounts payable	1,084,968	1,028,510	985,139
Accrued and other current liabilities		2,632,770	3,079,782
Accrued and other current liabilities	2,745,147	2,781,037
Accrued sales commission payable	1,676,362	2,357,643	3,745,481
Employee stock warrants liability		148,267	452,050
Tax payable	1,518,379	1,446,503	1,339,366
Note payable		6,922,043
Convertible note payable, related party, net of unamortized debt discount and unamortized deferred loan cost		24,827,086	9,898,770
Total Current Liabilities	8,224,856	39,362,822	19,500,588
Settlement liability, long term portion			373,677
Lease liability, long-term	416,277	440,478	461,515
TOTAL LIABILITIES	8,641,133	39,803,300	20,335,780
Commitments and contingencies
STOCKHOLDERS’ DEFICIT
Common stock value
Treasury stock		(626,187)
Additional paid in capital	110,699,858	84,619,762	80,738,719
Shares to be issued	12,146	12,146	12,146
Accumulated deficit	(111,230,122)	(106,456,378)	(57,886,336)
Accumulated other comprehensive loss	(339,942)	(308,305)	(65,109)
TOTAL STOCKHOLDERS’ DEFICIT	(819,792)	(22,723,585)	22,828,944
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT	7,821,341	17,079,715	43,164,724
Nonrelated Party [Member]
Current Liabilities
Note payable	1,200,000
Series A Preferred Stock [Member]
STOCKHOLDERS’ DEFICIT
Preferred stock value	310	310	310
Series B Preferred Stock [Member]
STOCKHOLDERS’ DEFICIT
Preferred stock value
Series C Preferred Stock [Member]
STOCKHOLDERS’ DEFICIT
Preferred stock value	322	322	322
Common Class A [Member]
STOCKHOLDERS’ DEFICIT
Common stock value	37,633	34,745	28,892
Common Class B [Member]
STOCKHOLDERS’ DEFICIT
Common stock value
Series D Preferred Stock [Member]
STOCKHOLDERS’ DEFICIT
Preferred stock value	3
Related Party [Member]
Current Liabilities
Note payable		$ 6,922,043

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($)	Dec. 31, 2023	Mar. 31, 2023	Mar. 31, 2022
Preferred stock, par value		$ 0.0001	$ 0.0001
Preferred stock, shares authorized			200,000,000
Common stock, par value		$ 0.0001
Common stock, shares authorized		2,000,000,000
Treasury stock shares		26,091,136	26,091,136
Series A Convertible Preferred Stock [Member]
Preferred stock, par value		$ 0.0001	$ 0.0001
Preferred stock, shares authorized		100,000,000	100,000,000
Preferred stock, shares issued		3,100,000	3,100,000
Preferred stock, shares outstanding		3,100,000	3,100,000
Series B Convertible Preferred Stock [Member]
Preferred stock, par value		$ 0.0001	$ 0.0001
Preferred stock, shares authorized		10,000,000
Preferred stock, shares issued		0	0
Preferred stock, shares outstanding		0	0
Series C Convertible Preferred Stock [Member]
Preferred stock, par value		$ 0.0001	$ 0.0001
Preferred stock, shares authorized			10,000,000
Preferred stock, shares issued		3,220,000	3,220,000
Preferred stock, shares outstanding		3,220,000	3,220,000
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	1,990,000,000
Common stock, shares issued	376,328,885	347,451,880	288,923,969
Common stock, shares outstanding	376,328,885	347,451,880	288,923,969
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
Series A Preferred Stock [Member]
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	100,000,000	100,000,000
Preferred stock, shares issued	3,100,000	3,100,000
Preferred stock, shares outstanding	3,100,000	3,100,000	3,100,000
Series B Preferred Stock [Member]
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Series C Preferred Stock [Member]
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	100,000,000	100,000,000
Preferred stock, shares issued	3,220,000	3,220,000
Preferred stock, shares outstanding	3,220,000	3,220,000
Series D Preferred Stock [Member]
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares issued	26,000	26,000
Preferred stock, shares outstanding	26,000	26,000
Notes Payable [Member]
Deferred loan costs		$ 202,779	$ 0
Convertible Notes Payable [Member]
Deferred loan costs		2,172,914	20,151,230
Unamortized debt discount, current		$ 2,172,914	$ 20,151,230

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations and Comprehensive Loss - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Mar. 31, 2023	Mar. 31, 2022
Income Statement [Abstract]
Net sales	$ 2,885,645	$ 3,245,903	$ 8,172,469	$ 12,737,673	$ 16,102,136	$ 34,424,314
Cost of goods sold	701,683	1,643,111	2,217,315	5,059,916	6,845,466	10,801,871
Gross profit	2,183,962	1,602,792	5,955,154	7,677,757	9,256,670	23,622,443
Operating expenses
Selling and marketing	948,228	928,246	3,112,773	5,723,642	6,989,660	17,239,655
General and administrative	1,972,405	4,678,620	6,375,717	13,787,444	17,081,915	19,714,963
Total operating expenses	2,920,633	5,606,866	9,488,490	19,511,086	24,071,575	36,954,618
Operating loss	(736,671)	(4,004,074)	(3,533,336)	(11,833,329)	(14,814,905)	(13,332,175)
Other income (expense):
Interest expense, net	(137,362)	(3,320,159)	(3,006,440)	(9,761,622)	(13,212,583)	(12,204,444)
Other income			1,800,000
Gain on employee warrants liability		39,375		207,210	173,432	2,511,350
Gain on extinguishment of debt						1,040,400
Loss on investment and extinguishment of debt			(116,841)
Impairment loss on assets						(1,610,523)
Unrealized loss on investment		(3,614,242)		(10,284,002)	(5,018,735)	3,663,940
Realized loss on investment in marketable securities					(4,920,556)
Other non-operating income (expense), net	(17,009)	(21,722)	86,427	118,077	108,184	(211,035)
Total other expense, net	(154,371)	(6,916,748)	(1,236,854)	(19,720,337)	(22,870,258)	(6,810,312)
Loss before income taxes	(891,042)	(10,920,822)	(4,770,190)	(31,553,666)	(37,685,163)	(20,142,487)
Income tax expense (benefit)	3,554	104,129	3,554	(789,803)		(3,035,990)
Net loss	(894,596)	(11,024,951)	(4,773,744)	(30,763,863)	(37,685,163)	(17,106,497)
Other comprehensive income (loss), net of tax:
Currency translation adjustments	(4,032)	251,166	(31,637)	(156,850)	(243,196)	(65,109)
Total other comprehensive (loss) income	(4,032)	251,166	(31,637)	(156,850)	(243,196)	(65,109)
Comprehensive loss	$ (898,628)	$ (10,773,785)	$ (4,805,381)	$ (30,920,713)	$ (37,928,359)	$ (17,171,606)
Loss per share:
Loss per share - Basic	$ (0.002)	$ (0.04)	$ (0.01)	$ (0.12)	$ (0.14)	$ (0.08)
Loss per share - Diluted	$ (0.002)	$ (0.04)	$ (0.01)	$ (0.12)	$ (0.14)	$ (0.08)
Weighted average shares:
Weighted average shares, Basic	376,328,885	262,832,833	374,543,761	267,956,183	274,108,025	206,211,711
Weighted average shares, Diluted	376,328,885	262,832,833	374,543,761	267,956,183	274,108,025	206,211,711

Condensed Consolidated Statem_2

Condensed Consolidated Statement of Cash Flows - USD ($)	9 Months Ended		12 Months Ended
Condensed Consolidated Statement of Cash Flows - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Mar. 31, 2023	Mar. 31, 2022
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (4,773,744)	$ (30,763,863)	$ (37,685,163)	$ (17,106,497)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	442,643	539,411	726,666	655,267
Stock-based compensation	(148,267)	(303,784)	(194,004)	(2,120,111)
Deferred income taxes				(1,038,359)
Loss on disposal of property			25,053
Amortization of debt discount and other	2,015,542	10,447,435	10,877,730	12,231,501
Amortization of prepaid consulting fees			2,867,123
Loss (gain) on extinguishment of debt	38,215	(350,320)	(324,229)	(1,040,400)
Intangible asset impairment		154,182
Impairment loss on assets				2,331,554
Bad debt expense (recovery of bad debt provision)	177,115	(85,155)	162,392
Realized/unrealized gain on investments		10,284,002	9,939,290	(3,663,940)
Non-cash consulting expense				632,877
Provision for obsolete inventory (recovery of inventory provision)	(54,394)	1,012,433	1,788,999	635,137
Changes in operating assets and liabilities:
Accounts receivable	(397,891)	(22,413)	1,560,481	(163,599)
Short-term advance	(31,194)
Other receivable	(1,800,000)
Inventory	(500,165)	892,136	1,152,522	(2,579,581)
Other current assets	672,915	321,291	(97,073)	1,098,003
Property and equipment	(54,237)
Other assets	97,590	(137,112)		(459)
Accounts payable	56,458	669,048	808,008	(304,637)
Income taxes payable	71,860	(496,026)	385,013	(2,110,592)
Lease liability	1,578	35,008	25,224	(19,073)
Accrued and other liabilities	760,577	(1,042,211)	(1,043,420)	(2,663,745)
Net Cash Used in Operating Activities	(3,425,399)	(8,845,938)	(9,025,388)	(15,226,654)
CASH FLOWS FROM INVESTING ACTIVITIES:
Payments for property and equipment and other assets		(1,404,013)	(1,196,406)	(9,331,967)
Issuance of notes receivable		(216,885)	(313,592)	(579,790)
Purchase of marketable securities		(9,510,000)	(4,920,096)
Collection of notes receivable				5,000
Cash paid for asset purchase		(400,000)	(400,000)	(2,937,000)
Net Cash Used in Investing Activities		(11,530,898)	(6,830,094)	(12,843,757)
CASH FLOWS FROM FINANCING ACTIVITIES:
Net proceeds from issuance of promissory notes		10,922,329
Common stock received on litigation settlement		(1,046,254)
Retirement of loans		(3,374,416)
Proceeds from note payable	1,200,000		10,922,329	30,000,000
Repayments of borrowings under promissory notes			(4,611,342)	(100,000)
Refinance of notes payable			(3,270,000)
Payment in connection with litigation settlement			(1,043,645)
Repayment of convertible note payable			(78,636)
Proceeds from issuance of common stock				3,078,607
Net Cash Provided by Financing Activities	1,200,000	6,501,659	1,918,706	32,978,607
IMPACT OF CURRENCY RATE CHANGES ON CASH	(31,635)	(35,864)	(91,605)	(29,339)
Decrease in cash and cash equivalents	(2,257,034)	(13,911,041)	(14,028,381)	4,878,857
Cash and cash equivalents, beginning of period	2,994,885	17,023,266	17,023,266	12,144,409
Cash and cash equivalents, end of period	737,851	3,112,225	2,994,885	17,023,266
Supplemental cash flow information
Cash paid for interest	96,279	127,790	1,708,409	52,541
Cash paid for income taxes	$ 550		9,525	47,489
Supplemental disclosure of non-cash investing and financing activities:
Debt modification			10,363,126
Common stock issued to settle accrued interest payable			552,000
Common stock issued to settle management fees payable			700,000
Related party loan fees, consulting fees, and interest obligations settled with shares of common stock				8,900,000
Right-of-use assets obtained in exchange for operating lease liability				523,998
Investment origination fee collected in shares of investee stock				$ 500,000

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Changes in Stockholders' Deficit - 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]	Preferred Stock [Member] Series D Preferred Stock [Member]	Common Stock [Member] Common Class A and B [Member]	Additional Paid-in Capital [Member]	Subscription Receivable [Member]	Shares To Be Issued [Member]	Treasury Stock, Common [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Total
Balance at Mar. 31, 2021	$ 510		$ 323		$ 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
Common stock issued upon cancellation of stock warrants					$ 5,000	5,245,000				(2,250,000)		3,000,000
Common stock issued upon cancellation of stock warrants, shares					50,000,000
Common stock issued to settle management fees payable					$ 2,700	6,477,300				(1,080,000)		5,400,000
Common stock issued to settle management fees payable, shares					27,000,000
Common stock issued for debt modification	$ (200)		$ (1)		$ 1	200
Common stock issued for debt modification, 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 award (stock warrants)						3,780,000						3,780,000
Stock warrants exercised					$ 5,181	148,451						153,632
Stock warrants exercised, shares					51,813,200
Currency translation adjustments											(65,109)	(65,109)
Net loss										(17,106,497)		(17,106,497)
Balance at Mar. 31, 2022	$ 310		$ 322		$ 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
Currency translation adjustments											(156,850)	(156,850)
Net loss										(30,763,863)		(30,763,863)
Repurchase of shares of Common Stock					$ (2,609)	(23,482)			(626,187)			$ (652,278)
Repurchase of shares of common stock, shares					(26,091,136)							(26,091,136)
Refinancing of debt and detachable warrants						1,235,516						$ 1,235,516
Balance 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
Balance at Mar. 31, 2022	$ 310		$ 322		$ 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
Common stock issued upon cancellation of stock warrants					$ 1,015	212,047				(213,062)
Common stock issued upon cancellation of stock warrants, shares					10,145,841
Common stock issued to settle management fees payable					$ 3,333	696,667						700,000
Common stock issued to settle management fees payable, shares					33,333,333
Common stock issued for debt modification					$ 1,485	307,206				(10,671,817)		(10,363,126)
Common stock issued for debt modification, shares					14,854,159
Stock based compensation award (stock warrants)						109,780						109,780
Currency translation adjustments											(243,196)	(243,196)
Net loss										(37,685,163)		(37,685,163)
Refinancing of debt and detachable warrants						2,029,454						2,029,454
Repurchase of shares of Common Stock					$ (2,609)	(23,482)			(626,187)			(652,278)
Repurchase of shares of common stock, shares					(26,091,136)
Common stock issued to settle accrued interest payable					$ 2,629	549,371						552,000
Common stock issued to settle accrued interest payable, shares					26,285,714
Balance at Mar. 31, 2023	$ 310		$ 322		$ 34,745	84,619,762		12,146	(626,187)	(106,456,378)	(308,305)	(22,723,585)
Balance, shares at Mar. 31, 2023	3,100,000		3,220,000		347,451,880
Common stock issued for debt modification				$ 3		26,169,365						26,169,368
Common stock issued for debt modification, shares				26,000
Currency translation adjustments											(31,637)	(31,637)
Net loss										(4,773,744)		(4,773,744)
Common stock issued to settle accrued interest payable					$ 2,888	536,918						539,806
Common stock issued to settle accrued interest payable, shares					28,877,005
Cancellation of treasury-stock						(626,187)			626,187
Balance at Dec. 31, 2023	$ 310		$ 322	$ 3	$ 37,633	$ 110,699,858		$ 12,146		$ (111,230,122)	$ (339,942)	$ (819,792)
Balance, shares at Dec. 31, 2023	3,100,000		3,220,000	26,000	376,328,885

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Changes in Stockholders' Deficit (Parenthetical)	9 Months Ended
	Dec. 31, 2022 shares
Statement of Stockholders' Equity [Abstract]
Repurchase of shares	26,091,136

ORGANIZATION AND BUSINESS

ORGANIZATION AND BUSINESS	9 Months Ended	12 Months Ended
ORGANIZATION AND BUSINESS	Dec. 31, 2023	Mar. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION AND BUSINESS	NOTE 1 – ORGANIZATION AND BUSINESS Description of Operations Sharing Services Global Corporation (“Sharing Services,” “SHRG”) 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, business competencies, and geographic reach. The Company was incorporated in the State of Nevada in April 2015. The Company’s main business activities include: Sale of Health and Wellness Products TM Sale of Member-Based Travel Services In August 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 (the “MFA”) pursuant to which Sharing Services acquired the exclusive franchise rights in North America to the brand “Hapi Café.” Under the terms of the MFA, Sharing Services, directly or through its subsidiaries, has the right to operate no less than five 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 MFA. The Company plans to open up Hapi Café in Dallas and other major cities in North America, and is in the process of identifying and evaluating suitable locations. Directly or through its subsidiaries, the Company from time to time will invest in emerging business in the direct selling industry, using a combination of debt and equity financing, in efforts to leverage the Company’s business competencies and to participate in the growth of these businesses. As part of the Company’s commitment to the success of these emerging businesses, the Company, directly or through its subsidiaries, also plans to offer shared services, such as merchant processing, insurance, order fulfillment and logistics, and other “back office” solutions that are success-critical to these businesses in the direct sales industry.	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, business competencies, and geographic reach. The Company was incorporated in the State of Nevada in April 2015; its main business activities include: Sale of Health and Wellness Products TM Sale of Member-Based Travel Services In August 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 (the “MFA”) pursuant to which Sharing Services acquired the exclusive franchise rights in North America to the brand “Hapi Café.” Under the terms of the MFA, 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 MFA. In light of the challenges and business opportunities presented by the COVID pandemic, the Company is refining its operating and related business plan to open up Hapi Café in Plano, Dallas and the New York City. Directly or through its subsidiaries, the Company from time to time will invest in emerging businesses, using a combination of debt and equity financing, in efforts to leverage the Company’s resources and business competencies and to participate in the growth of these businesses. As part of the Company’s commitment to the success of these emerging businesses, the Company, directly or through its subsidiaries, also plans to offer non-traditional inventory financing, equity or debt financing, order fulfillment and logistic, CRM “Back Office” solutions, and other success-critical services to these businesses. Corporate Name Change Sharing Services 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.

GOING CONCERN

GOING CONCERN	9 Months Ended	12 Months Ended
GOING CONCERN	Dec. 31, 2023	Mar. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GOING CONCERN	NOTE 2- GOING CONCERN The accompanying unaudited condensed consolidated financial statements as of December 31, 2023 have been prepared using generally accepted accounting principles in the United States of America (“GAAP”) applicable to a going concern, which contemplates the realization of assets and the liquidation of liabilities in the ordinary course of business. During the nine months ended December 31, 2023 and 2022, the Company had a net loss was approximately $ 4.8 million and $ 30.8 million, respectively. These factors among other raise substantial doubt about the ability of the Company to continue as a going concern for a reasonable period of time. In order to continue as a going concern, the Company will need, among other things, additional capital resources. Management’s plan is to obtain such resources for the Company by obtaining capital from significant shareholders sufficient to meet its minimal operating expenses and seeking third party equity and/or debt financing. However, management cannot provide any assurances that the Company will be successful in accomplishing any of its plans. These financial statements do not include any adjustments related to the recoverability and classification of assets or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.	NOTE 2- GOING CONCERN The accompanying consolidated financial statements have been prepared on a going concern basis, which assumes the Company will be able to realize its assets and settle its liabilities in the ordinary course of business for the foreseeable future. The Company has experienced a significant decline in consolidated sales and earnings during the most recent three years. For the fiscal years ended March 31, 2023 and 2022, consolidated net sales were approximately $ 16.1 34.4 million, respectively, and net loss was approximately $ 37.7 million and $ 17.1 million, respectively. In addition, as of March 31, 2023, and 2022, accumulated deficit was approximately $ 106.5 million and $ 57.9 million, respectively. Historically, the Company has funded its working capital needs primarily with capital transactions and with secured and unsecured debt, including the issuance of convertible notes and borrowings under short-term financing arrangements. The Company intends to continue to raise capital and use secured and unsecured debt, including the issuance of convertible notes and borrowings under short-term financing arrangements, from time to time in the future as needed to fund its working capital needs and strategic acquisitions. In the past eighteen months, the Company has initiated several business initiatives intended to stabilize its sales levels, to drive long-term sales growth, and to create positive cash flows from operations, including by implementing stricter fiscal controls over operating costs and expenditures. The Company believes it will be able to fund its working capital needs for the next 12 months with: (a) cash and cash equivalents, as of March 31, 2023, of $ 3.0 These matters raise reasonable doubt as to the Company’s ability to continue as a going concern. These consolidated financial statements do not include any adjustments related to the recoverability and classification of recorded assets and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

SIGNIFICANT ACCOUNTING POLICIES

SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended	12 Months Ended
SIGNIFICANT ACCOUNTING POLICIES	Dec. 31, 2023	Mar. 31, 2023
Accounting Policies [Abstract]
SIGNIFICANT ACCOUNTING POLICIES	NOTE 3 – SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The unaudited condensed consolidated interim financial statements included herein have been prepared in accordance with 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, 2023. 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, 2023. 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. Certain prior period financial information has been reclassified to conform with the current year’s presentation. 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 and notes 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, the valuation of long-term debt covenants, 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 December 31, 2023, and March 31, 2023, cash and cash equivalents included cash held by our merchant processors of approximately $ 0.08 0.5 0.4 1.3 Accounts Receivable and Allowance for Credit Losses Accounts receivable consists mainly of amounts due from a merchant processor in the normal course of business. To measure impairment on accounts receivables, the Company adopted current expected credit losses (CECL) model, which is established on management’s historical collection experience, age of the receivable, the economic environment, industry trend analysis, and the current credit profile and financial condition of the merchant processor. On a quarterly basis, management reviews its receivables to determine if the allowance for doubtful accounts is adequate and adjusts the allowance, including the base loss rate and adjustment factors, when necessary. Delinquent account balances are written-off against the allowance for doubtful accounts after all means of collection have been exhausted and that the likelihood of collection is not probable. Inventory 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, 2023, and March 31, 2023, the allowance for obsolete inventory was $ 843,034 880,926 Other Receivable and Loan Payable In July 2023, the Company, through its out-sourced payroll services provider (“Paychex”), submitted a claim to the Internal Revenue Services (“IRS”) for the Employee Retention Tax Credit (“ERTC credit”) based on its payroll records and other pertinent information. Refunds will be distributed based on IRS processing times and the total ERTC credit will be approximately $ 1.8 Through the introduction of Paychex, the Company successfully applied for an ERTC loan (“bridge loan”) in August 2023. The bridge loan that was approved came to $ 1.2 24,000 1.18 Other Assets Other assets include a multi-user license and code of a back-office platform that was acquired for $ 1 Capitalization on Internal-Use Software Costs Foreign Currency Translation 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. In September 2021, the Company, through its wholly owned subsidiary, commenced operations in the Republic of Korea (South Korea). SCHEDULE OF FOREIGN EXCHANGE CURRENCY TRANSLATION South Korean Won per USD Exchange rate as of December 31, 2023 1,294.46 South Korean Won per USD Three Months ended Nine Months ended December 31, 2023 December 31, 2023 Average exchange rate as of December 31, 2023 1,320.54 1,316.52 Comprehensive Loss For the three and nine months ended December 31, 2023 and 2022, the Company’s comprehensive loss comprised of currency translation adjustments and net loss. Revenue Recognition As of December 31, 2023, and March 31, 2023, deferred sales revenue associated with products invoiced but not received by customers at the balance sheet date was $ 212,715 113,896 44,248 80,528 26,970 26,894 25,493 25,493 During the three and nine months ended December 31, 2023 and 2022, substantially all our consolidated net sales were from our health and wellness products. Sales Commissions The Company recognizes sales commission expenses, when incurred, in accordance with GAAP. During the three months ended December 31, 2023 and 2022, sales commission expense, which is included in selling and marketing expenses in our condensed consolidated statements of operations and comprehensive loss, was approximately $ 0.9 million and $ 1.2 million, respectively. During the nine months ended December 31, 2023 and 2022, sales commission expense was approximately $ 2.7 million and $ 5.1 million, respectively Recently Issued Accounting Standards - 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 3 – 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. 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 and notes 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, the valuation of long-term debt covenants, 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, 2023, and 2022, cash and cash equivalents included cash held by our merchant processors of approximately $ 0.5 3.3 1.3 1.4 Accounts Receivable and Allowance for Doubtful Accounts As of March 31, 2023, and 2022, accounts receivable was approximately $ 0.3 1.7 0.0 1.5 71,167 Inventory and Cost of Goods Sold Inventory Inventory consists of products 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 7 – “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, 2023, and 2022, the Company recognized a provision for inventory losses of $ 1.8 635,137 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 products 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 a 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, 2023 and 2022, deferred revenue associated with product invoiced but not received by customers at the balance sheet date was $ 113,896 344,071 80,528 70,968 26,894 63,890 25,493 68,287 During the fiscal years ended March 31, 2023 and 2022, no individual customer, or related group of customers, represents 10% or more of our consolidated net sales. During the fiscal year ended March 31, 2023, approximately 63 % of consolidated net sales were to consumers and approximately 37 % of net sales were to independent distributors. During the fiscal year ended March 31, 2022, approximately 66% of consolidated net sales were to consumers and approximately 34% of net sales were to independent distributors. During the fiscal year ended March 31, 2023, and 2022, approximately 91 87% During the fiscal years ended March 31, 2023 and 2022, approximately 99 93 49% and 50% , respectively, of our consolidated net sales. During the fiscal year ended March 31, 2023, and 2022, product purchases from one U.S.-based supplier accounted for approximately 92% 64% 0 33 Sales Commissions The Company recognizes sales commission expense when incurred. In the fiscal year ended March 31, 2023, and 2022, sales commission expense was approximately $ 5.8 16.3 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, 2023, expense recognized in connection with stock-based compensation awards was $ 160,225 13,207 173,432 2.3 186,264 2.5 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 Foreign Currency Translation During the fiscal year ended March 31, 2023, and 2022, approximately 93 87% 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 2021, through its wholly owned subsidiary, the Company 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 1 USD 2023 2022 Exchange rate as of March 31st 1,302.31 1,212.99 Average exchange rate for the fiscal year then ended 1,309.20 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 15 – “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 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 - 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

FAIR VALUE MEASUREMENTS OF FINA

FAIR VALUE MEASUREMENTS OF FINANCIAL INSTRUMENTS	9 Months Ended	12 Months Ended
FAIR VALUE MEASUREMENTS OF FINANCIAL INSTRUMENTS	Dec. 31, 2023	Mar. 31, 2023
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS OF FINANCIAL INSTRUMENTS	NOTE 18 - FAIR VALUE MEASUREMENTS OF FINANCIAL INSTRUMENTS Our financial instruments consist of cash equivalents, if any, accounts receivable, notes receivable, investments in unconsolidated entities, accounts payable and 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, 2023 Total Level 1 Level 2 Level 3 Assets Investment in unconsolidated entities $ - $ - $ - - Total assets $ - $ - $ - $ - Liabilities Notes payable $ - $ - $ - $ - Total liabilities $ - $ - $ - $ - Total Level 1 Level 2 Level 3 As of March 31, 2023 Total Level 1 Level 2 Level 3 Assets Investment in unconsolidated entities $ 206,231 $ - $ - $ 206,231 Total assets $ 206,231 $ - $ - $ 206,231 Liabilities Notes payable $ 24,827,086 $ - $ 24,827,086 - Total liabilities $ 24,827,086 $ - $ 24,827,086 $ -	NOTE 4 – FAIR VALUE MEASUREMENTS FAIR VALUE MEASUREMENTS OF FINANCIAL INSTRUMENTS 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 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, 2023 Total Level 1 Level 2 Level 3 Assets Investment in unconsolidated entities $ 206,231 $ - $ - $ 206,231 Total assets $ 206,231 $ - $ - $ 206,231 Liabilities Notes payable $ 24,827,086 $ - $ 24,827,086 - Total liabilities $ 24,827,086 $ - $ 24,827,086 $ - 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 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 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 6 below for more information about our notes receivable. As of March 31, 2023, notes payable (including current maturities) are reported in our consolidated financial statements at amortized cost of $ 27.0 2.2 30.1 20.2

LOSS PER SHARE

LOSS PER SHARE	9 Months Ended	12 Months Ended
LOSS PER SHARE	Dec. 31, 2023	Mar. 31, 2023
Loss per share:
LOSS PER SHARE	NOTE 4 – LOSS PER SHARE We calculate basic loss per share by dividing net loss attributable 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 outstanding convertible preferred stock, convertible notes payable, if any, stock warrants and other commitments to issue common stock, except where the impact would be anti-dilutive. The following table sets forth the computations of basic and diluted loss per share: SCHEDULE OF COMPUTATIONS OF BASIC AND DILUTED LOSS PER SHARE 2023 2022 Three Months Ended December 31, 2023 2022 Net loss $ (894,596 ) $ (11,024,951 ) Weighted average basic and diluted shares 376,328,885 262,832,833 Loss per share: Basic and diluted $ (0.002 ) $ (0.04 ) 2023 2022 Nine Months Ended December 31, 2023 2022 Net loss $ (4,773,744 ) $ (30,763,863 ) Weighted average basic and diluted shares 374,543,761 267,956,183 Loss per share: Basic and diluted $ (0.01 ) $ (0.12 ) The following potentially dilutive securities and instruments were outstanding as of December 31, 2023, and 2022, but excluded from the table above: SCHEDULE OF POTENTIALLY DILUTIVE INSTRUMENTS OUTSTANDING 2023 2022 As of December 31, 2023 2022 Convertible preferred stock 6,320,000 6,320,000 Convertible notes payable - 1 63,612,120 - Total potential incremental shares 6,320,000 1 69,932,120	NOTE 5 – LOSS PER SHARE The Company calculates 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 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 EARNINGS (LOSS) PER SHARE Fiscal Year Ended March 31, 2023 2022 Net loss $ (37,685,163 ) $ (17,106,497 ) Weighted average basic and diluted shares 274,108,025 206,211,711 Loss per share: Basic and diluted $ (0.14 ) $ (0.08 ) 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, 2023 2022 Convertible notes payable 663,546,451 158,403,141 Stock warrants 669,010,148 68,475,290 Convertible Preferred Stock 6,320,000 7,307,589 Total potential incremental shares 1,338,876,599 234,186,020

NOTES RECEIVABLE, NET

NOTES RECEIVABLE, NET	12 Months Ended
NOTES RECEIVABLE, NET	Mar. 31, 2023
Receivables [Abstract]
NOTES RECEIVABLE, NET	NOTE 6 – NOTES RECEIVABLE, NET In January 2021, the Company, through a wholly owned subsidiary, and 1044Pro, LLC (“1044Pro”) entered into a Funding Agreement pursuant to which the Company agreed to provide 1044Pro 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 (“Revolving Promissory Note”) pursuant to which the Company agreed to loan to 1044Pro up to an additional $ 250,000 125,000 10 50 On August 29, 2022, the Company and 1044Pro entered into an agreement to modify the Revolving Promissory Note dated January 26, 2022. In accordance with the amendment, the Company agreed to lend $ 125,000 20 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 receivable 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 As of March 31, 2023 2022 1044Pro $ 666,875 $ 436,520 MojiLife 233,237 150,000 Other 15,000 15,000 Subtotal 915,112 601,520 Allowance for impairment losses (915,112 ) (601,520 ) Total Notes Receivable $ - $ - The following table reflects the activity in the allowance for impairment losses for the periods presented: SCHEDULE OF ACTIVITY ALLOWANCE FOR IMPAIRMENT LOSSES 2023 2022 Fiscal Year Ended March 31, 2023 2022 Balance at beginning of fiscal year $ 601,520 $ 114,599 Provision for estimated impairment losses 313,592 491,921 Write-offs and recoveries - (5,000 ) Balance at end of fiscal year $ 915,112 $ 601,520

INVENTORY, NET

INVENTORY, NET	9 Months Ended	12 Months Ended
INVENTORY, NET	Dec. 31, 2023	Mar. 31, 2023
Inventory Disclosure [Abstract]
INVENTORY, NET	NOTE 5 – INVENTORY, NET Inventory consists primarily of finished goods. The Company provides an allowance for any slow-moving or obsolete inventory. As of December 31, 2023, and March 31, 2023, inventory consists of the following: SCHEDULE OF INVENTORY December 31, 2023 March 31, 2023 Finished Goods $ 3,033,714 $ 2,517,046 Allowance for inventory obsolescence (843,034 ) (880,926 ) Inventory,net $ 2,190,680 $ 1,636,120	NOTE 7 – INVENTORY, NET Inventory consists of the following: SCHEDULE OF INVENTORY As of March 31, 2023 2022 Finished Goods $ 2,517,046 $ 4,482,291 Allowance for obsolescence (880,926 ) (108,055 ) Inventory, net $ 1,636,120 $ 4,374,236 The decrease in finished goods as of March 31, 2023, compared to as of March 31, 2022, reflects the decline in sales volume for the Company. The following table reflects the activity in the allowance for inventory obsolescence for the periods presented: SCHEDULE OF ALLOWANCE FOR INVENTORY OBSOLESCENCE 2023 2022 Fiscal Year Ended March 31, 2023 2022 Balance at beginning of fiscal year $ 108,055 $ 85,058 Provision for estimated obsolescence 1,788,999 635,137 Write-offs and recoveries (1,016,128 ) (612,140 ) Balance at end of fiscal year $ 880,926 $ 108,055

OTHER CURRENT ASSETS, NET

OTHER CURRENT ASSETS, NET	9 Months Ended	12 Months Ended
OTHER CURRENT ASSETS, NET	Dec. 31, 2023	Mar. 31, 2023
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
OTHER CURRENT ASSETS, NET	NOTE 6 – OTHER CURRENT ASSETS, NET Other current assets consist of the following: SCHEDULE OF OTHER CURRENT ASSETS December 31, 2023 March 31, 2023 Inventory-related deposits $ 334,373 $ 288,649 Accounts receivable, related parties - 167,578 Prepaid insurance and other operational expenses 46,560 105,652 Deposits for sales events - 120,614 Right to recover asset 21,079 20,975 Subtotal 402,012 703,468 Less: allowance for losses (175,641 ) (175,641 ) Other current assets $ 226,371 $ 527,827 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. Prepaid interest represents interest on the 2022 Note due to Decentralized Sharing Systems, Inc. (“DSSI”) (see NOTE 14 below) for the period from July 1, 2023 inclusive to December 31, 2023. Right to recover assets is associated with our customers’ right of return and is expected to be realized in one year or less. As of December 31, 2023, and March 31, 2023, the provision for losses in connection with certain inventory-related deposits for which recoverability is less than certain was approximately $ 176,000	NOTE 8 – OTHER CURRENT ASSETS, NET Other current assets consist of the following: SCHEDULE OF OTHER CURRENT ASSETS As of March 31, 2023 2022 Prepaid consulting fees, related party $ - $ 2,867,123 Inventory-related deposits 288,649 384,477 Accounts receivable, related parties 167,578 - Prepaid insurance and other operational expenses 105,652 201,275 Deposits for sales events 120,614 222,540 Right to recover asset 20,975 15,632 Subtotal 703,468 3,691,047 Allowance for losses (175,641 ) (179,765 Other current assets $ 527,827 $ 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 16, “RELATED PARTY TRANSACTIONS” for more information). On February 3, 2023, the Company mutually agreed with DSS to enter into a Letter Agreement (the “DSS Letter Agreement”), pursuant to which the Company and DSS have agreed to terminate and release all obligations of the Consulting Agreement effective as of December 31, 2022. In accordance with the DSS Letter Agreement, the Company also agreed to issue 33,333,333 700,000 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. In the fiscal year ended March 31, 2022, the Company recognized a provision for losses in connection with certain inventory-related deposits for which recoverability is less than certain.

PROPERTY AND EQUIPMENT, NET

PROPERTY AND EQUIPMENT, NET	9 Months Ended	12 Months Ended
PROPERTY AND EQUIPMENT, NET	Dec. 31, 2023	Mar. 31, 2023
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT, NET	NOTE 8 – PROPERTY AND EQUIPMENT, NET Property and equipment consist of the following: SUMMARY OF PROPERTY AND EQUIPMENT December 31, 2023 March 31, 2023 Building and building improvements $ - $ 8,952,555 Computer software 1,024,274 1,024,274 Furniture and fixtures 287,421 237,042 Computer equipment 220,264 220,264 Leasehold improvements and other  399,306 394,306 Total property and equipment 1,931,265 10,828,441 Accumulated depreciation and amortization (1,605,742 ) (1,558,248 ) Property and equipment, net $ 325,523 $ 9,270,193 Effective June 30, 2023, the Company and DSSI entered into an Assignment of Limited Liability Company Interests agreement pursuant to which: (a) DSSI assumed approximately $ 7.24 million in SHRG liabilities secured by certain Commercial Real Estate, (b) DSSI credited SHRG approximately $ 240,000 towards amounts owed under the 2022 Note (the “$ 27.0 million loan”), and (c) DSSI acquired ownership of Linden Real Estate Holdings LLC, with its sole asset being a commercial lot and commercial building located in Lindon, Utah, subject to the assumed indebtedness.	NOTE 9 – PROPERTY AND EQUIPMENT, NET Property and equipment consist of the following: SUMMARY OF PROPERTY AND EQUIPMENT As of March 31, 2023 2022 Building and building improvements $ 8,952,555 $ 8,976,878 Computer software 1,024,274 875,925 Furniture and fixtures 237,042 237,045 Computer equipment 220,264 223,424 Leasehold improvements and other 394,306 263,208 Total property and equipment 10,828,441 10,576,480 Impairment of property and equipment - (100,165 ) Accumulated depreciation and amortization (1,558,248 ) (891,174 ) Property and equipment, net $ 9,270,193 $ 9,585,141 Depreciation and amortization expense in connection with the Company’s property and equipment for the fiscal year ended March 31, 2023, and 2022 was $ 583,369 534,371 100,165 In December 2021, the Company, through as subsidiary, purchased an office building in Lindon, Utah for $ 8,942,640 3,675,000 5.7

INVESTMENT IN UNCONSOLIDATED EN

INVESTMENT IN UNCONSOLIDATED ENTITIES, NET	9 Months Ended	12 Months Ended
INVESTMENT IN UNCONSOLIDATED ENTITIES, NET	Dec. 31, 2023	Mar. 31, 2023
Investments, All Other Investments [Abstract]
INVESTMENT IN UNCONSOLIDATED ENTITIES, NET	NOTE 7 – INVESTMENT IN UNCONSOLIDATED ENTITIES, NET 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 months ended September 30, 2022, the Company recognized unrealized gains, before income tax, of $ 4,865,354 Effective June 30, 2023, subject to the terms of a certain Loan Purchase Contract, Assignment of Note and Liens and Other Loan Documents, and Note Allonge document, DSSI purchased from SHRG the Stemtech promissory note in the amount of $ 1.4 1.1 1.1 27.0 1.4 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 October 1, 2023, MojiLife and its principals Darin Davis and Kimberlee Davis (collectively the “Seller”) and Moji Life International, Inc., a Nevada corporation (the “Purchaser”), a wholly-owned subsidiary of the Company (collectively the “Parties”) entered into an Asset Purchase Agreement (the “MojiLife Asset Purchase Agreement”). Pursuant to the MojiLife Asset Purchase Agreement, the Purchaser purchased the Seller’s real and personal property including, machinery and equipment, intellectual property, trade names, patents, marketing strategies and materials, all product formulas, all saleable inventory, the Seller’s organization database of distributors and customers, and assumed certain liabilities of the Seller. In connection with the Moji Asset Purchase Agreement, on October 1, 2023, the Purchaser and SHRG Development Ventures, LLC (“SHRGDV”), an affiliate of the Purchaser and subsidiary of the Company also entered an Exchange Agreement whereby SHRDV relinquished and surrendered its 30.75 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. Investment in unconsolidated entities consists of the following: SUMMARY OF INVESTMENT IN UNCONSOLIDATED ENTITIES December 31, 2023 March 31, 2023 Investment in detachable GNTW stock warrant $ - $ 143,641 Investment in GNTW common stock - 18,300 Investment in Stemtech convertible note - 44,290 Investment in MojiLife, LLC - 1,537,000 Subtotal - 1,743,231 Less, allowance for impairment losses - (1,537,000 ) Investments $ - $ 206,231	NOTE 10 – INVESTMENT IN UNCONSOLIDATED ENTITIES, NET 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 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 Investment in unconsolidated entities consists of the following: SUMMARY OF INVESTMENT IN UNCONSOLIDATED ENTITIES 2023 2022 As of March 31, 2023 2022 Investment in detachable GNTW stock warrant $ 143,641 $ 3,570,000 Investment in GNTW common stock 18,300 393,141 Investment in Stemtech convertible note 44,290 1,100,799 Investment in MojiLife 1,537,000 1,537,000 Subtotal 1,743,231 6,600,940- Allowance for impairment losses (1,537,000 ) (1,537,000 ) Investments $ 206,231 $ 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 2023 2022 Fiscal Year Ended March 31, 2023 2022 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

NOTES PAYABLE

NOTES PAYABLE	12 Months Ended
NOTES PAYABLE	Mar. 31, 2023
Debt Disclosure [Abstract]
NOTES PAYABLE	NOTE 11 – NOTES PAYABLE Notes payables consist of the following: SCHEDULE OF NOTES PAYABLE 2023 2022 As of March 31, 2023 2022 American Pacific Bancorp, Inc. – Linden building $ 5,594,253 $ - American Pacific Bancorp, Inc. – Revolving Note 1,530,569 - Unamortized discount and deferred financing costs (202,779 ) - Notes Payable $ 6,922,043 $ - In May 2020, the Company was granted a loan (the “PPP Loan”) by a commercial bank in the amount of $ 1,040,400 1,040,400 8,922 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 June 1, 2024 5,522,829 43,897 418,323 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 1.5 54,384

ACCRUED AND OTHER CURRENT LIABI

ACCRUED AND OTHER CURRENT LIABILITIES	9 Months Ended	12 Months Ended
ACCRUED AND OTHER CURRENT LIABILITIES	Dec. 31, 2023	Mar. 31, 2023
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, 2023 March 31, 2023 Deferred sales revenues $ 369,726 $ 246,811 Liability associated with uncertain tax positions 925,785 925,795 Accrued interest payable - 536,123 Payroll and employee benefits 302,276 329,762 Lease liability, current portion 33,790 41,385 Other accruals 1,113,570 701,161 Accrued and other current liabilities $ 2,745,147 $ 2,781,037 Lease liability, current portion, represents obligations due within one year under operating leases for office space, automobiles, and office equipment. See Note 16 - LEASES below for more information. As of December 31, 2023, and March 31, 2023, other accruals include amounts due to related parties of $ 0 167,578 1,113,570 533,583	NOTE 12 – ACCRUED AND OTHER CURRENT LIABILITIES Accrued and other current liabilities consist of the following: SUMMARY OF ACCRUED AND OTHER CURRENT LIABILITIES 2023 2022 As of March 31, 2023 2022 Deferred sales revenues $ 246,811 $ 547,217 Liability associated with uncertain tax positions 925,795 921,987 Accrued interest payable 536,123 26,926 Payroll and employee benefits 329,762 478,360 Settlement liability, current portion - 341,919 Lease liability, current portion 41,385 134,578 Other accruals 552,894 628,795 Accrued and other current liabilities $ 2,632,770 $ 3,079,782 Lease liability, current portion, represents obligations due withing one year under operating leases for office space, automobiles, and office equipment. See Note 14 – “LEASES” below for more information. Other accruals as of March 31, 2023, and 2022, includes accruals due to related parties and other operational accruals.

NOTE PAYABLE, RELATED PARTY

NOTE PAYABLE, RELATED PARTY	9 Months Ended	12 Months Ended
NOTE PAYABLE, RELATED PARTY	Dec. 31, 2023	Mar. 31, 2023
Debt Disclosure [Abstract]
NOTE PAYABLE, RELATED PARTY	NOTE 10 – NOTES PAYABLE, RELATED PARTY Notes payable, related party, consisted of the following: SCHEDULE OF NOTE PAYABLE RELATED PARTY December 31, 2023 March 31, 2023 APB Loan $ - $ 5,594,253 APB Revolving Note - 1,530,569 Unamortized discount and deferred financing costs - (202,779 ) Note payable to related party, net $ - $ 6,922,043 On June 15, 2022, the Company, through one of its subsidiaries, Linden Real Estate Holdings LLC (“SHRG Subsidiary”), entered into a secured real estate promissory note with American Pacific Bancorp, Inc. (“APB”), pursuant to which APB loaned the Company approximately $ 5.7 June 1, 2024 8% 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 had access to advances with a maximum principal balance not to exceed the principal sum of $ 10 600,000 8% 6.0 1.5 54,384 Effective June 30, 2023 subject to the terms of an Assignment of Limited Liability Company Interests agreement, Decentralized Sharing Systems, Inc. (“DSSI”) purchased the SHRG Subsidiary with the financial terms generally summarized as follows: (a) DSSI assumed approximately $ 7.24 240,000 27.0	NOTE 13 – CONVERTIBLE NOTES PAYABLE NOTE PAYABLE, RELATED PARTY 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) 2023 2022 April 2021 April 2024 8 % $ N/A $ 27,000,000 $ 30,000,000 October 2017 October 2022 12 % $ 0.15 - 50,000 Total convertible notes payable 27,000,000 30,050,000 Unamortized debt discount and deferred financing costs (2,172,914 ) ( 20,151,230 ) Subtotal 24,827,086 9,898,770 Less: current portion of convertible notes payable 24,827,086 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 indicated above. The April 2018 convertible note was paid in full in March 2022. In October 2017, Sharing Services issued a Convertible Promissory Note in the principal amount of $ 50,000 333,333 333,333 0.15 78,635 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 $ 30.0 150,000,000 0.22 30.0 3.0 0.20 15.0 12.0 3.0 27,000,000 15,000,000 12,000,000 1,080,000 In June 2022, the Company and 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 0.033 818,181,819 30.0 150,000,000 . 2.0 In March 2023, the Company and DSSI entered into a Securities Exchange and Amendment Agreement pursuant to which the parties agreed to amend the 2022 Note by removing the conversion rights granted by the 2022 Note. The Company recognized the transaction with DSSI as a debt extinguishment in accordance with GAAP . 10.7 In the fiscal year ended March 31, 2023, and 2022, interest expense associated with the Company’s convertible notes was approximately $ 2.2 2.4 10.0 9.9

LEASES

LEASES	9 Months Ended	12 Months Ended
LEASES	Dec. 31, 2023	Mar. 31, 2023
Leases
LEASES	NOTE 16 – 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, 2023 March 31, 2023 Operating leases Right-of-use assets, net $ 414,865 $ 448,240 Total lease assets $ 414,865 $ 448,240 Liabilities Operating leases Accrued and other current liabilities $ 33,790 $ 41,385 Operating leases Lease liability, non-current 416,277 440,478 Total lease liabilities $ 450,067 $ 481,863 The following information pertains to the Company’s leases for the periods indicated: SCHEDULE OF OPERATING LEASE COSTS Operating lease cost General $ 28,289 $ 21,831 Three Months Ended December 31, Lease cost Classification 2023 2022 Operating lease cost General and administrative expenses $ 28,289 $ 21,831 Total lease cost $ 28,289 $ 21,831 Nine Months Ended December 31, Lease cost Classification 2023 2022 Operating lease cost General and administrative expenses $ 84,112 $ 45,009 Total lease cost $ 84,112 $ 45,009 The Company’s lease liabilities are payable as follows: SCHEDULE OF OPERATING LEASE LIABILITY PAYABLE Twelve months ending December 31, Amount 2024 $ 100,062 2025 102,842 2026 105,621 2027 108,400 2028 111,180 Thereafter 113,960 Total remaining payments 642,065 Less imputed interest (191,998 ) Total lease liability $ 450,067	NOTE 14 – 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 2023 2022 As of March 31, Assets Classification 2023 2022 Operating leases Right-of-use assets, net $ 448,240 $ 593,389 Total lease assets $ 448,240 $ 593,389 Liabilities Operating leases Accrued and other current liabilities $ 41,385 $ 134,578 Operating leases Lease liability, long-term 440,478 461,515 Total lease liabilities $ 481,863 $ 596,093 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 2023 2022 Operating lease cost General and administrative expenses $ 303,157 $ 585,015 Operating lease cost Depreciation and amortization - - Operating lease cost Interest expense, net - - Total lease cost $ 303,157 $ 585,015 The Company’s lease liabilities are payable as follows: SCHEDULE OF OPERATING LEASE LIABILITY PAYABLE Twelve months ending March 31, Amount 2024 $ 97,977 2025 100,757 2026 103,536 2027 106,316 2028 109,095 Thereafter 196,441 Total remaining payments 714,122 Less imputed interest 232,259 Total lease liability $ 481,863

INCOME TAXES

INCOME TAXES	9 Months Ended	12 Months Ended
INCOME TAXES	Dec. 31, 2023	Mar. 31, 2023
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 12 – 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 2023 2022 United States 21 % 21 % Republic of Korea 21 % 21 % Effective income tax rate 21 % 21 % Our consolidated effective income tax rate reconciliation is as follows: SCHEDULE OF INCOME TAX RATE RECONCILIATION RATE 2023 2022 Nine Months Ended December 31, 2023 2022 Federal statutory rate 21.0 % 21.0 % Permanent differences 0.8 - Change in valuation allowance for NOL carry-forwards (21.0 ) (21.0 ) Stock warrant transactions and other items - (2.5 ) Effective income tax rate 0.8 % (2.5 )% Income taxes applicable to our foreign operations are not material in the periods presented.	NOTE 15 – INCOME TAXES Our consolidated provision for (benefit from) income taxes is as follows: SCHEDULE OF PROVISION FOR INCOME TAXES Fiscal Year Ended March 31, 2023 2022 Current: Federal $ - $ (2,098,199 ) State and local - 100,568 Foreign - - Total current - (1,997,631 ) Deferred: Federal - (1,038,359 ) State and local - - Foreign - - Total deferred - (1,038,359 ) Total consolidated income tax benefit $ - $ (3,035,990 ) Our consolidated effective income tax rate reconciliation is as follows: SCHEDULE OF INCOME TAX RATE RECONCILIATION RATE 2023 2022 Fiscal Year Ended March 31, 2023 2022 Federal statutory rate 21.0 % 21.0 % State and local income taxes - (0.5 ) Change in valuation allowance for NOL carry-forwards (21.0 ) (6.7 ) Stock warrant transactions and other items - 1.3 Effective income tax rate - % 15.1 % Our deferred tax asset (liability) is as follows: SCHEDULE OF DEFERRED TAX ASSET LIABILITY As of March 31, Deferred tax assets: 2023 2022 Share-based compensation $ 928,525 $ 972,043 Accruals and reserves not currently deductible 2 649,113 Impairment of investments and inventory 661,050 660,904 Other 215,542 141,349 Total deferred tax assets 1,805,119 2,423,409 Less: valuation allowance (1,805,119 ) (2,342,204 ) Total deferred tax assets, net $ - $ 81,205 During the fiscal year ended March 31, 2023, and 2022, the Company recognized a valuation allowance of approximately $ 1.8 2.3 163,192 491,496 163,192 491,496 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. For the fiscal year ended March 31, 2023, and 2022, the Company had recognized a liability of $ 3,809 and $ 17,334 , respectively, related to uncertain income tax positions, which is reported in other current liabilities. As of March 31, 2023, and 2022, the Company had unrecognized tax benefits of $ 925,786 and $ 921,977 , respectively, that, if recognized, would impact the Company’s effective tax rate. 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, 2023 2022 Balance at beginning of fiscal year $ 921,977 $ 904,643 Additions for tax positions related to the current year 3,809 17,334 Balance at end of fiscal year $ 925,786 $ 921,977 The company recognizes interest and/or penalties related to uncertain tax positions in current income tax provision. For the year ended March 31, 2023, and 2022, the Company recognized interest and penalties, in the aggregate, of $0 and $ 121,790 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, 2023, 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 2017 2022 Republic of Korea 2022 Tax Jurisdiction 2022 Other Countries N/A

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended	12 Months Ended
RELATED PARTY TRANSACTIONS	Dec. 31, 2023	Mar. 31, 2023
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 14 - RELATED PARTY TRANSACTIONS Decentralized Sharing Systems, Inc. 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 On September 15, 2022, the Company and 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 On February 3, 2023, the Company mutually agreed with DSS to enter into a Letter Agreement (the “DSS Letter Agreement”), pursuant to which the Company and DSS have agreed to terminate and release all obligations of the Consulting Agreement effective as of December 31, 2022. In accordance with the DSS Letter Agreement, the Company also agreed to issue 33,333,333 700,000 On February 28, 2023, the Company and DSSI mutually agreed in a Letter Agreement (the “First 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 March 24, 2023, the Company, DSS and DSSI, entered into a Securities Exchange and Amendment Agreement (the “Agreement”) pursuant to which the parties agreed to: (1) exchange and surrender of the Assigned 60 693,194 818,181,819 9,452,647 14,854,159 25,000,000 . On April 17, 2023, the Company and DSSI mutually agreed in a subsequent Letter Agreement (the “Second DSSI Letter Agreement”) to a mutual settlement of the interest accrued on the 2022 Note between January 1, 2023, through and including March 31, 2023. In accordance with the Second DSSI Letter Agreement, the Company agreed to issue 28,877,005 0.0187 539,806 On May 4, 2023, DSS and DSSI distributed, in the aggregate, 280,528,500 Effective June 30, 2023, subject to the terms of a certain Loan Purchase Contract, Assignment of Note and Liens and Other Loan Documents, and Note Allonge document, DSSI purchased from SHRG a Stemtech promissory note in the amount of $ 1.4 1.1 1.1 27.0 1.4 On July 1, 2023, the Company and DSSI, entered into a Securities Purchase Agreement, pursuant to which the Company purchased 1,000 0.001 10 711,300 Effective July 1, 2023, the Company and DSSI cancelled the previously executed Securities Purchase Agreement related to HWHW and replaced it with an Asset Purchase Agreement whereby the Company agreed to purchase the inventory of HWHW as of June 30, 2023 and assumed certain account payable of HWHW as of June 30, 2023. Pursuant to the Asset Purchase Agreement, the Company agreed to pay DSSI a maximum of $ 757,641.98 Effective July 31, 2023, the Company and HWHW also entered into an Exclusive Intellectual Property License Agreement (the “IP Agreement”). Pursuant to the IP Agreement, HWHW granted the Company an exclusive, non-transferable worldwide license to use HWHW’s intellectual property (the “IP”) as set forth in the IP Agreement. The purchase price from the Company to HWHW for the IP was (i) $ 10.00 On July 1, 2023, the Company and DSSI, entered into a Securities Purchase Agreement (“HWHH SPA”), pursuant to which the Company purchased 1,000 0.001 10.00 1,210,224 Effective July 1, 2023, the Company, DSSI and Ascend Management Pte, a Singaporean private limited company (“Ascend Management”) executed an Assignment and Assumption Agreement whereby Ascend Management purchased 1,000 0.01 On January 31, 2024, DSSI and Ascend Management executed an agreement whereby the obligations under the HWHH SPA were deemed fully complied with and that Ascend Management has been fully released and discharged from all liabilities, obligations, claims and demands whatsoever arising out of or in connection with the HWHH SPA and in respect of anything done or omitted to be done under or in connection with the HWHH SPA. On August 31, 2023, the Company and DSSI executed a debt exchange agreement whereby DSSI cancelled the $ 27 million loan and accepted 26,000 shares of the Company’s Series D Preferred Stock, $ 0.0001 par value per share (“Preferred D Stock”) in exchange for the cancellation of the $ 27.0 million loan. Pursuant to the debt exchange agreement, the principal amount together with all unpaid interest, totaling $ 26,169,367 was deemed to be repaid. The holder of Preferred D Stock is entitled to receive dividends in cash valued at a rate of 25% per annum of the operating income of the Company. Any accrued and unpaid dividends shall be payable in cash commencing on August 31, 2024 and continuing each annual anniversary of such date on a perpetual basis. 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 September 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% 43,897 5,522,829 On August 11, 2022, the Company executed a revolving credit promissory note with APB pursuant to which the Company has access to advances with a maximum principal balance not to exceed the principal sum of $ 10.0 8% 6.0 As discussed above, effective June 30, 2023 subject to the terms of an Assignment of Limited Liability Company Interests agreement, DSSI purchased the SHRG subsidiary, Linden Real Estate Holdings LLC, with the financial terms generally summarized as follows: (a) DSSI assumed approximately $ 7.24 239,790 27.0 HWH World, Inc. A subsidiary of the Company operating in the Republic of Korea subleases office space, on a month-to-month basis, from HWH World, Inc. (“HWH World”), until September 30, 2023, 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 in connection therewith. 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. On June 30, 2022, the right-of-use asset and liability were written off and a new month-to-month rental agreement was entered into for the reduced space subleased by the Company. The company recognized approximately $ 630	NOTE 16 – 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 in the Company in exchange for 50.0 million shares of Class A Common Stock (the “Shares”) and stock warrants (the “Service Warrants”) to purchase up to 50.0 million shares of the Company’s Class A Common Stock. The Stock Warrants are fully vested, have a term of five ( 5 ) years and are exercisable at any time prior to expiration, at the option of DSSI, at a per share price equal to $ 0.063 . On the effective date of the Stock Purchase and Share Subscription Agreement, the closing price for the Company’s common stock was $ 0.075 per share and the Company recognized a deemed dividend of $ 2.3 million in connection with the transaction. In January 2022, the Company and DSS who, together with its subsidiaries, 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 50.0 0.0001 0.07 3.5 3.5 0.8 50.0 2.9 In June 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% 818,181,819 270,000 30.0 150,000,000 0.22 30.0 . On February 3, 2023, the Company mutually agreed with DSS to enter into a Letter Agreement (the “DSS Letter Agreement”), pursuant to which the Company and DSS have agreed to terminate and release all obligations of the Consulting Agreement effective as of December 31, 2022. In accordance with the DSS Letter Agreement, the Company also agreed to issue 33,333,333 700,000 On February 28, 2023, the Company and DSSI mutually agreed in a Letter Agreement (the “First 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 March 24, 2023, the Company, DSS and DSSI, entered into a Securities Exchange and Amendment Agreement (the “Agreement”) pursuant to which the parties agreed to: (1) exchange and surrender of the Assigned 60 693,194 818,181,819 9,452,647 14,854,159 25,000,000 . On April 17, 2023, the Company and DSSI mutually agreed in a subsequent Letter Agreement (the “Second DSSI Letter Agreement”) to a mutual settlement of the interest accrued on the 2022 Note between January 1, 2023, through and including March 31, 2023. In accordance with the Second DSSI Letter Agreement, the Company agreed to issue 28,877,005 0.0187 540,000 As of March 31, 2023, DSS and its affiliates owned, in the aggregate, 305,349,589 shares of the Company’s Class A Common Stock. Heng Fai Ambrose Chan, Frank D. Heuszel, and John (“JT”) Thatch, each a Director of the Company, also serve on the Board of Directors of DSS. Mr. Chan serves as Executive Chairman of the Board of Directors of the Company. Mr. Thatch serves as President, CEO and Vice Chairman of the Board of Directors of the Company. On May 4, 2023, DSS and DSSI distributed, in the aggregate, 280,528,500 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 78,636 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 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 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, 2023, and 2022, a wholly owned subsidiary of the Company issued purchase orders to Premier Packaging Corporation, a subsidiary of DSS, to acquire printed packaging materials for approximately $ 108,000 156,000 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 In May 2022, the Company and certain of its subsidiaries, on the one hand, and Alchemist, the former officer discussed in the preceding paragraph 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 0.25 652,278 0 715,596 The Company subleases warehouse and office space from Alchemist, a 10% shareholder of the Company on a month-to-month basis until May 2022. During the fiscal year ended March 31, 2023, and 2022, rent expense associated with such sublease agreement was approximately $ 104,000 105,000 New Electric CV Corp. (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 50,000 33,000 American Pacific Bancorp, Inc. 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 pursuant to which the Company has access to advances with a maximum principal balance not to exceed the principal sum of $ 10.0 8% 6.0 1,430,459

STOCKHOLDERS_ EQUITY

STOCKHOLDERS’ EQUITY	9 Months Ended	12 Months Ended
STOCKHOLDERS’ EQUITY	Dec. 31, 2023	Mar. 31, 2023
Equity [Abstract]
STOCKHOLDERS’ EQUITY	NOTE 13 - STOCKHOLDERS’ EQUITY Common Stock On September 15, 2022, the Company and DSSI which, together with DSS, a 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% May 1, 2024 818,181,819 270,000 30.0 150,000,000 0.22 30.0 . 2.0 On February 3, 2023, the Company mutually agreed with DSS to enter into a Letter Agreement (the “DSS Letter Agreement”), pursuant to which the Company and DSS have agreed to terminate and release all obligations of the Consulting Agreement effective as of December 31, 2022. In accordance with the DSS Letter Agreement, the Company also agreed to issue 33,333,333 700,000 On February 28, 2023, the Company and DSSI mutually agreed in a Letter Agreement (the “First 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 March 24, 2023, the Company, DSS and DSSI, entered into a Securities Exchange and Amendment Agreement (the “Agreement”). Pursuant to the Agreement, the parties decided to: 1) exchange and surrender the Assigned Warrants, 2) exchange and surrender the Service Warrants, 3) exchange and surrender the DSSI Warrants, and 4) amend the 2022 Note by removing all conversion rights granted by the 2022 Note. Under the terms of the Agreement, the Company issued 10,145,841 shares of its Class A Common Stock in connection with the exchange and surrender of the Assigned Warrants and the Service Warrants. In accordance with GAAP, the Company recognized a deemed dividend of $ 213,062 on the Company’s consolidated financial statements. In addition, the Company issued 14,854,159 shares of its Class A Common Stock in connection with removal of all conversion rights granted by the 2022 Note. The Company recognized the debt modification transaction as a debt extinguishment in accordance with GAAP . 10.7 million on the Company’s consolidated financial statements. 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 26,091,136 On April 17, 2023, the Company and DSSI, mutually agreed in a subsequent Letter Agreement (the “Second DSSI Letter Agreement”) to a mutual settlement of the interest accrued on the 2022 Note between January 1, 2023, through and including March 31, 2023. In accordance with the Second DSSI Letter Agreement, the Company issued 28,877,005 0.0187 539,806 0.0180 On October 30, 2023, the Company filed a Definitive Information Statement on Schedule 14C with the Securities and Exchange Commission and disclosed that a majority of the Company’s stockholders had approved by majority written consent an amendment to the Company’s articles of incorporation with the Secretary of State of Nevada to effect a Reverse Split (the “Reverse Split”) of the Company’s Class A Common Stock, par value $ 0.0001 700-for-1 and not more than 1,800-for-1 On December 15, 2023, the Board approved the exact ratio of the Reverse Split at 1,400-for-1 As of December 31, 2023, and March 31, 2023, 376,328,885 347,451,880 no Preferred Stock On August 31, 2023, the Company and DSSI executed a debt exchange agreement whereby DSSI cancelled the $ 27 million loan and accepted 26,000 shares of the Company’s Series D Preferred Stock, $ 0.0001 par value per share (“Preferred D Stock”) in exchange for the cancellation of the $ 27.0 million loan. Pursuant to the debt exchange agreement, the principal amount together with all unpaid interest, totaling $ 26,169,367 was deemed to be repaid. The holder of Preferred D Stock is entitled to receive dividends in cash valued at a rate of 25% per annum of the operating income of the Company. Any accrued and unpaid dividends shall be payable in cash commencing on August 31, 2024 and continuing each annual anniversary of such date on a perpetual basis.	NOTE 17 - STOCKHOLDERS’ EQUITY – CAPITAL STOCK STOCKHOLDERS’ EQUITY Preferred Stock At the Annual Shareholder’s 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 now has 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 Series A Convertible Preferred Stock The Board has authorized the issuance of up to 100,000,000 86% 0.001 and 0.001 During the fiscal year ended March 31, 2021, stockholders converted an aggregate of 21,750,000 no As of March 31, 2023, and 2022, 3,100,000 2,900,000 Series B Convertible Preferred Stock The Board has authorized the issuance of up to 10,000,000 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, holders of 10,000 3,220,000 Common Stock The Board has authorized the issuance of up to 1,990,000,000 shares of Class A Common Stock and up to 10,000,000 shares of Class B Common Stock, each with a par value of $ 0.0001 per share. Holders of our Common Stock are entitled to dividends, subject to the rights of the holders of other classes of capital stock outstanding having priority rights with respect to dividends. At the time of this prospectus, no shares of the Company’s Class B Common Stock remain outstanding. References to our “Common Stock” throughout this report include our Class A Common Stock and Class B Common Stock, unless otherwise indicated or the context otherwise requires. 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 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 a flat monthly fee of sixty thousand dollars ($ 60,000 50.0 0.0001 3.5 50.0 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 . 2.0 On February 3, 2023, the Company mutually agreed with DSS to enter into a Letter Agreement (the “DSS Letter Agreement”), pursuant to which the Company and DSS have agreed to terminate and release all obligations of the Consulting Agreement effective as of December 31, 2022. In accordance with the DSS Letter Agreement, the Company also agreed to issue 33,333,333 700,000 On February 28, 2023, the Company and DSSI mutually agreed in a Letter Agreement (the “First 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 In March 24, 2023, the Company, DSS and DSSI, entered into a Securities Exchange and Amendment Agreement (the “Agreement”). Pursuant to the Agreement, the parties decided to: 1) exchange and surrender the Assigned Warrants, 2) exchange and surrender the Service Warrants, 3) exchange and surrender the DSSI Warrants, and 4) amend the 2022 Note by removing all conversion rights granted by the 2022 Note. Under the terms of the Agreement, the Company issued 10,145,841 213,062 14,854,159 . 10.7 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 0.25 652,278 324,230 During the fiscal year ended March 31, 2022, holders of 10,000 1.5 313,200 As of March 31, 2023, and 2022, 347,451,880 288,923,969 no

STOCK-BASED COMPENSATION

STOCK-BASED COMPENSATION	9 Months Ended	12 Months Ended
STOCK-BASED COMPENSATION	Dec. 31, 2023	Mar. 31, 2023
Share-Based Payment Arrangement [Abstract]
STOCK-BASED COMPENSATION	NOTE 15 – STOCK-BASED COMPENSATION Stock Warrants Stock Warrants Issued to Related Parties, Directors, Officers and Employees In January 2022, the Company and DSS who, together with its subsidiaries, was then a majority shareholder of the Company, entered into a one-year Business Consulting Agreement (the “Consulting Agreement”) pursuant to which the DSS would 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 50.0 0.0001 0.07 3.5 0 594,521 50.0 In September 2022, the Company and 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 0.033 818,181,819 30.0 150,000,000 . In the fiscal year ended March 31, 2023, the Company issued a fully vested warrant to purchase up to 8,444,663 0.0001 109,780 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, 2023, and 2022, the Company recognized a compensatory gain of $ 0 39,375 0 207,210	NOTE 18 – 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 3 – “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 3.6 160,225 13,207 173,432 2.3 186,264 2.5 In the fiscal year ended March 31, 2023, the Company issued a fully vested warrant to purchase up to 8,444,663 0.0001 109,780 In October 2017, the Company issued a convertible note in the principal amount of $ 50,000 to HWH International, Inc (“HWH”) and a detachable stock warrant to purchase up to 333,333 shares of the Company’s Common Stock, at an exercise price of $ 0.15 per share. The Note is convertible into 333,333 shares of the Company’s Common Stock and expires in October 2022. HWH is affiliated with Heng Fai Ambrose Chan, who in April 2020 became a Director of the Company. On August 9, 2022, HWH and the Company executed an agreement to settle the Note and cancel the related stock warrant for $ 78,636 In January 2022, the Company and DSS who, together with its subsidiaries, was then a majority shareholder of the Company, entered into a one-year Business Consulting Agreement (the “Consulting Agreement”) pursuant to which the DSS would 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 50.0 0.0001 0.07 3.5 3.5 0.8 50.0 In June 2022, the Company and 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 0.033 818,181,819 30.0 150,000,000 . 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 16, “RELATED PARTY TRANSACTIONS” above for more details): SCHEDULE OF WARRANT ACTIVITY Number of Weighted Average Exercise Price Weighted Average Remaining Term 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 Granted 818,181,819 0.033 Exercised - - - Expired, terminated, or forfeited (1,028,515,152 ) 0.06 - Outstanding at March 31, 2023 - $ - - In February 2023, the Company issued a fully vested warrant to purchase up to 8,444,663 shares of the Company’s Common Stock, at an exercise price of $ 0.001 per share (the “Warrant”), to its Chief Executive Officer in connection with the executive existing employment agreement. The Warrant expires in February 2028. The fair value of the warrant on the grant date was $ 109,780 . 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 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 Granted 8,444,663 0.0001 5.0 Exercised - - - Expired or forfeited (4,700,000 ) Outstanding at March 31, 2023 23,444,663 $ 0.02 2.9 Less: unvested at March 31, 2023 1,875,000 $ 0.01 1.1 Vested at March 31, 2023 21,569,663 $ 0.02 3.1 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 Warrants Weighted Average Exercise Price Weighted Average Remaining Term 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 Granted - Exercised - Expired or forfeited - Outstanding at March 31,2023 2,180,000 $ 0.01 0.2 From time to time, the Company has granted fully vested warrants to purchase shares of 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 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 Granted - Exercised, expired or forfeited (100,000 ) 3.00 Outstanding, at March 31, 2023 - - - The following table summarizes additional information relating to all stock warrants outstanding and warrants exercisable as of March 31, 2023: - SUMMARY OF WARRANT OUTSTANDING AND EXERCISABLE WARRANTS All Warrants Outstanding All Warrants Exercisable Weighted Weighted Weighted Number of Shares life (in years) Exercise Price Number of Shares Exercise Price 11,444,663 4.5 $ 0.0001 11,444,663 $ 0.0001 12,000,000 1.4 $ 0.03 10,125,000 $ 0.03 2,180,000 0.2 $ 0.01 2,180,000 $ 0.01 25,624,663 23,749,663

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended	12 Months Ended
COMMITMENTS AND CONTINGENCIES	Dec. 31, 2023	Mar. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 17 – 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 as of December 31, 2023. 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. 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,	NOTE 19 - 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) 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,

BUSINESS SEGMENT AND GEOGRAPHIC

BUSINESS SEGMENT AND GEOGRAPHIC AREA INFORMATION	12 Months Ended
BUSINESS SEGMENT AND GEOGRAPHIC AREA INFORMATION	Mar. 31, 2023
Segment Reporting [Abstract]
BUSINESS SEGMENT AND GEOGRAPHIC AREA INFORMATION	NOTE 20 - BUSINESS SEGMENT AND GEOGRAPHIC AREA INFORMATION Business Segments - As of March 31, 2023, and 2022, 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 member-based travel 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 2023 2022 Fiscal Year Ended March 31, 2023 2022 Net sales Health and wellness products $ 15,990,756 $ 32,147,330 Other 111,380 2,276,984 Total net sales $ 16,102,136 $ 34,424,314 Operating earnings (loss): Segment gross profit: Health and wellness products $ 9,192,641 $ 22,059,788 Other 64,029 1,562,655 Total segment gross profit 9,256,670 23,622,443 Selling and marketing expenses 6,989,660 17,239,655 General and administrative expenses 17,081,915 19,714,963 Consolidated operating loss $ (14,814,905 ) $ (13,332,175 ) Total Assets: Health and wellness $ 4,961,068 $ 13,729,219 Corporate 12,118,647 29,435,505 Consolidated total assets $ 17,079,715 $ 43,164,724 Payments for property and equipment: Health and wellness $ - $ 208,952 Corporate 1,196,406 9,123,016 Consolidated payments for property and equipment $ 1,196,406 $ 9,331,967 Depreciation and amortization expense: Health and wellness $ 101,733 $ 94,459 Corporate 624,933 560,808 Consolidated depreciation and amortization $ 726,666 $ 655,267 Geographic Area Information Our consolidated net sales, by geographic area, were as follows: SCHEDULE OF CONSOLIDATED NET SALES Country 2023 2022 Fiscal Year Ended March 31, Country 2023 2022 United States $ 14,699,480 $ 29,803,258 Canada 769,229 2,446,330 Republic of Korea 441,666 1,706,367 Other 191,761 468,359 Total $ 16,102,136 $ 34,424,314 Our consolidated total assets, by geographic area, were as follows: SCHEDULE CONSOLIDATED TOTAL ASSETS Country 2023 2022 Fiscal Year Ended March 31, Country 2023 2022 United States $ 15,774,367 $ 39,865,782 Republic of Korea 1,053,773 2,663,149 Other 198,212 635,793 Total $ 17,079,715 $ 43,164,724

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended	12 Months Ended
SUBSEQUENT EVENTS	Dec. 31, 2023	Mar. 31, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 19 – SUBSEQUENT EVENTS On January 17, 2024, the Company executed a convertible promissory note for $ 250,000 10% 20,000 On January 31, 2024, DSSI and Ascend Management executed an agreement whereby the obligations under the HWHH SPA (see Note 14) were deemed fully complied with and that Ascend Management was fully released and discharged from all liabilities, obligations, claims and demands whatsoever arising out of or in connection with the HWHH SPA and in respect of anything done or omitted to be done under or in connection with the HWHH SPA.	NOTE 21 - SUBSEQUENT EVENTS On April 10, 2023, the Company, on the first part, and Ms. Kimberley McLean, Mr. Brian Christopher Schweda, Jr., Mr. Mark Willodson, Ms. Judy Willodson, and Valentus, Inc. (each, a competitor and/or a former distributor of the Company), on the second part, settled all disputes between the Company and each of such competitor and/or former distributor, and exchanged mutually acceptable releases. On April 17, 2023, the Company and DSSI entered into a Letter Agreement (the “Second DSSI Letter Agreement”) pursuant to which the parties agreed to settle the interest accrued on the 2022 Note between January 1, 2023, through and including March 31, 2023. In accordance with the Second DSSI Letter Agreement, the Company agreed to issue 28,877,005 0.0187 540,000 On May 4, 2023, DSS and/or DSSI distributed 280,528,500

SUPPLEMENTARY FINANCIAL INFORMA

SUPPLEMENTARY FINANCIAL INFORMATION	12 Months Ended
SUPPLEMENTARY FINANCIAL INFORMATION	Mar. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
SUPPLEMENTARY FINANCIAL INFORMATION	NOTE 22 – 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.

NOTES PAYABLE, RELATED PARTY

NOTES PAYABLE, RELATED PARTY	9 Months Ended	12 Months Ended
NOTES PAYABLE, RELATED PARTY	Dec. 31, 2023	Mar. 31, 2023
Debt Disclosure [Abstract]
NOTES PAYABLE, RELATED PARTY	NOTE 10 – NOTES PAYABLE, RELATED PARTY Notes payable, related party, consisted of the following: SCHEDULE OF NOTE PAYABLE RELATED PARTY December 31, 2023 March 31, 2023 APB Loan $ - $ 5,594,253 APB Revolving Note - 1,530,569 Unamortized discount and deferred financing costs - (202,779 ) Note payable to related party, net $ - $ 6,922,043 On June 15, 2022, the Company, through one of its subsidiaries, Linden Real Estate Holdings LLC (“SHRG Subsidiary”), entered into a secured real estate promissory note with American Pacific Bancorp, Inc. (“APB”), pursuant to which APB loaned the Company approximately $ 5.7 June 1, 2024 8% 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 had access to advances with a maximum principal balance not to exceed the principal sum of $ 10 600,000 8% 6.0 1.5 54,384 Effective June 30, 2023 subject to the terms of an Assignment of Limited Liability Company Interests agreement, Decentralized Sharing Systems, Inc. (“DSSI”) purchased the SHRG Subsidiary with the financial terms generally summarized as follows: (a) DSSI assumed approximately $ 7.24 240,000 27.0	NOTE 13 – CONVERTIBLE NOTES PAYABLE NOTE PAYABLE, RELATED PARTY 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) 2023 2022 April 2021 April 2024 8 % $ N/A $ 27,000,000 $ 30,000,000 October 2017 October 2022 12 % $ 0.15 - 50,000 Total convertible notes payable 27,000,000 30,050,000 Unamortized debt discount and deferred financing costs (2,172,914 ) ( 20,151,230 ) Subtotal 24,827,086 9,898,770 Less: current portion of convertible notes payable 24,827,086 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 indicated above. The April 2018 convertible note was paid in full in March 2022. In October 2017, Sharing Services issued a Convertible Promissory Note in the principal amount of $ 50,000 333,333 333,333 0.15 78,635 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 $ 30.0 150,000,000 0.22 30.0 3.0 0.20 15.0 12.0 3.0 27,000,000 15,000,000 12,000,000 1,080,000 In June 2022, the Company and 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 0.033 818,181,819 30.0 150,000,000 . 2.0 In March 2023, the Company and DSSI entered into a Securities Exchange and Amendment Agreement pursuant to which the parties agreed to amend the 2022 Note by removing the conversion rights granted by the 2022 Note. The Company recognized the transaction with DSSI as a debt extinguishment in accordance with GAAP . 10.7 In the fiscal year ended March 31, 2023, and 2022, interest expense associated with the Company’s convertible notes was approximately $ 2.2 2.4 10.0 9.9

CONVERTIBLE NOTE PAYABLE, RELAT

CONVERTIBLE NOTE PAYABLE, RELATED PARTY	9 Months Ended
CONVERTIBLE NOTE PAYABLE, RELATED PARTY	Dec. 31, 2023
Convertible Note Payable Related Party
CONVERTIBLE NOTE PAYABLE, RELATED PARTY	NOTE 11 – CONVERTIBLE NOTE PAYABLE, RELATED PARTY Note payable, related party, consists of the following: SCHEDULE OF RELATED PARTY CONVERTIBLE NOTES PAYABLE Issuance Date Maturity Date Interest Rate Conversion Price (per share) December 31, 2023 March 31, 2023 September 2022 September 2024 8 % $ N/A $ - $ 27,000,000 Unamortized debt discount and deferred financing costs - (2,172,914 ) Convertible debt - 24,827,086 Less: current portion of note payable - 24,827,086 Long-term note payable $ - $ - On April 5, 2021, the Company and 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% 0.20 0.20 On September 15, 2022, the Company and DSSI which, together with DSS, a major 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 . In March 2023, the Company and DSSI entered into a Securities Exchange and Amendment Agreement pursuant to which the parties agreed to amend the 2022 Note by removing the conversion rights granted by the 2022 Note. The Company recognized the transaction with DSSI as a debt extinguishment in accordance with GAAP . 10.7 Effective June 30, 2023, the Company and DSSI entered into two transactions, involving the sale of certain assets to DSSI, pursuant to which DSSI credited, in the aggregate, $ 641,790 546,000 On August 31, 2023, the Company and DSSI executed a debt exchange agreement whereby DSSI cancelled the $ 27 million loan and accepted 26,000 shares of the Company’s Series D Preferred Stock, $ 0.0001 par value per share (“Preferred D Stock”) in exchange for the cancellation of the $ 27.0 million loan. Pursuant to the debt exchange agreement, the principal amount together with all unpaid interest, totaling $ 26,169,367 was deemed to be repaid. The holder of Preferred D Stock is entitled to receive dividends in cash valued at a rate of 25% per annum of the operating income of the Company. Any accrued and unpaid dividends shall be payable in cash commencing on August 31, 2024 and continuing each annual anniversary of such date on a perpetual basis.

SIGNIFICANT ACCOUNTING POLICI_2

SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended	12 Months Ended
SIGNIFICANT ACCOUNTING POLICIES (Policies)	Dec. 31, 2023	Mar. 31, 2023
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The unaudited condensed consolidated interim financial statements included herein have been prepared in accordance with 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, 2023. 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, 2023. 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. Certain prior period financial information has been reclassified to conform with the current year’s presentation.	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		Reclassifications Certain reclassifications have been made to the prior year’s data to conform with the current year’s presentation.
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, among others: the recoverability of accounts and notes 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, the valuation of long-term debt covenants, 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 and notes 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, the valuation of long-term debt covenants, 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, 2023, and March 31, 2023, cash and cash equivalents included cash held by our merchant processors of approximately $ 0.08 0.5 0.4 1.3	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, 2023, and 2022, cash and cash equivalents included cash held by our merchant processors of approximately $ 0.5 3.3 1.3 1.4
Accounts Receivable and Allowance for Credit Losses	Accounts Receivable and Allowance for Credit Losses Accounts receivable consists mainly of amounts due from a merchant processor in the normal course of business. To measure impairment on accounts receivables, the Company adopted current expected credit losses (CECL) model, which is established on management’s historical collection experience, age of the receivable, the economic environment, industry trend analysis, and the current credit profile and financial condition of the merchant processor. On a quarterly basis, management reviews its receivables to determine if the allowance for doubtful accounts is adequate and adjusts the allowance, including the base loss rate and adjustment factors, when necessary. Delinquent account balances are written-off against the allowance for doubtful accounts after all means of collection have been exhausted and that the likelihood of collection is not probable.	Accounts Receivable and Allowance for Doubtful Accounts As of March 31, 2023, and 2022, accounts receivable was approximately $ 0.3 1.7 0.0 1.5 71,167
Inventory	Inventory 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, 2023, and March 31, 2023, the allowance for obsolete inventory was $ 843,034 880,926	Inventory and Cost of Goods Sold Inventory Inventory consists of products 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 7 – “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, 2023, and 2022, the Company recognized a provision for inventory losses of $ 1.8 635,137 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 products to customers, are included in selling and marketing expenses in our consolidated statements of operations when incurred.
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.
Revenue Recognition	Revenue Recognition As of December 31, 2023, and March 31, 2023, deferred sales revenue associated with products invoiced but not received by customers at the balance sheet date was $ 212,715 113,896 44,248 80,528 26,970 26,894 25,493 25,493 During the three and nine months ended December 31, 2023 and 2022, substantially all our consolidated net sales were from our health and wellness products.	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 a 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, 2023 and 2022, deferred revenue associated with product invoiced but not received by customers at the balance sheet date was $ 113,896 344,071 80,528 70,968 26,894 63,890 25,493 68,287 During the fiscal years ended March 31, 2023 and 2022, no individual customer, or related group of customers, represents 10% or more of our consolidated net sales. During the fiscal year ended March 31, 2023, approximately 63 % of consolidated net sales were to consumers and approximately 37 % of net sales were to independent distributors. During the fiscal year ended March 31, 2022, approximately 66% of consolidated net sales were to consumers and approximately 34% of net sales were to independent distributors. During the fiscal year ended March 31, 2023, and 2022, approximately 91 87% During the fiscal years ended March 31, 2023 and 2022, approximately 99 93 49% and 50% , respectively, of our consolidated net sales. During the fiscal year ended March 31, 2023, and 2022, product purchases from one U.S.-based supplier accounted for approximately 92% 64% 0 33
Sales Commissions	Sales Commissions The Company recognizes sales commission expenses, when incurred, in accordance with GAAP. During the three months ended December 31, 2023 and 2022, sales commission expense, which is included in selling and marketing expenses in our condensed consolidated statements of operations and comprehensive loss, was approximately $ 0.9 million and $ 1.2 million, respectively. During the nine months ended December 31, 2023 and 2022, sales commission expense was approximately $ 2.7 million and $ 5.1 million, respectively	Sales Commissions The Company recognizes sales commission expense when incurred. In the fiscal year ended March 31, 2023, and 2022, sales commission expense was approximately $ 5.8 16.3
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, 2023, expense recognized in connection with stock-based compensation awards was $ 160,225 13,207 173,432 2.3 186,264 2.5
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.
Foreign Currency Translation	Foreign Currency Translation 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. In September 2021, the Company, through its wholly owned subsidiary, commenced operations in the Republic of Korea (South Korea). SCHEDULE OF FOREIGN EXCHANGE CURRENCY TRANSLATION South Korean Won per USD Exchange rate as of December 31, 2023 1,294.46 South Korean Won per USD Three Months ended Nine Months ended December 31, 2023 December 31, 2023 Average exchange rate as of December 31, 2023 1,320.54 1,316.52	Foreign Currency Foreign Currency Translation During the fiscal year ended March 31, 2023, and 2022, approximately 93 87% 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 2021, through its wholly owned subsidiary, the Company 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 1 USD 2023 2022 Exchange rate as of March 31st 1,302.31 1,212.99 Average exchange rate for the fiscal year then ended 1,309.20 1,167.39
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 15 – “INCOME TAXES” for more information about the Company’s accounting for income taxes.
Investments		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		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 Loss	Comprehensive Loss For the three and nine months ended December 31, 2023 and 2022, the Company’s comprehensive loss comprised of currency translation adjustments and net loss.	Comprehensive Income (Loss) Comprehensive 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		Segment Reporting The Company follows ASC Topic 280, Segment Reporting
Recently Issued Accounting Standard - 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
Other Receivable and Loan Payable	Other Receivable and Loan Payable In July 2023, the Company, through its out-sourced payroll services provider (“Paychex”), submitted a claim to the Internal Revenue Services (“IRS”) for the Employee Retention Tax Credit (“ERTC credit”) based on its payroll records and other pertinent information. Refunds will be distributed based on IRS processing times and the total ERTC credit will be approximately $ 1.8 Through the introduction of Paychex, the Company successfully applied for an ERTC loan (“bridge loan”) in August 2023. The bridge loan that was approved came to $ 1.2 24,000 1.18
Other Assets	Other Assets Other assets include a multi-user license and code of a back-office platform that was acquired for $ 1 Capitalization on Internal-Use Software Costs
Recently Issued Accounting Standards - Pending Adoption	Recently Issued Accounting Standards - 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

SIGNIFICANT ACCOUNTING POLICI_3

SIGNIFICANT ACCOUNTING POLICIES (Tables)	9 Months Ended	12 Months Ended
SIGNIFICANT ACCOUNTING POLICIES (Tables)	Dec. 31, 2023	Mar. 31, 2023
Accounting Policies [Abstract]
SCHEDULE OF FOREIGN EXCHANGE CURRENCY TRANSLATION	SCHEDULE OF FOREIGN EXCHANGE CURRENCY TRANSLATION South Korean Won per USD Exchange rate as of December 31, 2023 1,294.46 South Korean Won per USD Three Months ended Nine Months ended December 31, 2023 December 31, 2023 Average exchange rate as of December 31, 2023 1,320.54 1,316.52	SCHEDULE OF FOREIGN EXCHANGE CURRENCY TRANSLATION South Korean Won per 1 USD 2023 2022 Exchange rate as of March 31st 1,302.31 1,212.99 Average exchange rate for the fiscal year then ended 1,309.20 1,167.39

FAIR VALUE MEASUREMENTS OF FI_2

FAIR VALUE MEASUREMENTS OF FINANCIAL INSTRUMENTS (Tables)	9 Months Ended	12 Months Ended
FAIR VALUE MEASUREMENTS OF FINANCIAL INSTRUMENTS (Tables)	Dec. 31, 2023	Mar. 31, 2023
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, 2023 Total Level 1 Level 2 Level 3 Assets Investment in unconsolidated entities $ - $ - $ - - Total assets $ - $ - $ - $ - Liabilities Notes payable $ - $ - $ - $ - Total liabilities $ - $ - $ - $ - Total Level 1 Level 2 Level 3 As of March 31, 2023 Total Level 1 Level 2 Level 3 Assets Investment in unconsolidated entities $ 206,231 $ - $ - $ 206,231 Total assets $ 206,231 $ - $ - $ 206,231 Liabilities Notes payable $ 24,827,086 $ - $ 24,827,086 - Total liabilities $ 24,827,086 $ - $ 24,827,086 $ -	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, 2023 Total Level 1 Level 2 Level 3 Assets Investment in unconsolidated entities $ 206,231 $ - $ - $ 206,231 Total assets $ 206,231 $ - $ - $ 206,231 Liabilities Notes payable $ 24,827,086 $ - $ 24,827,086 - Total liabilities $ 24,827,086 $ - $ 24,827,086 $ - 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 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

LOSS PER SHARE (Tables)

LOSS PER SHARE (Tables)	9 Months Ended	12 Months Ended
LOSS PER SHARE (Tables)	Dec. 31, 2023	Mar. 31, 2023
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 2023 2022 Three Months Ended December 31, 2023 2022 Net loss $ (894,596 ) $ (11,024,951 ) Weighted average basic and diluted shares 376,328,885 262,832,833 Loss per share: Basic and diluted $ (0.002 ) $ (0.04 ) 2023 2022 Nine Months Ended December 31, 2023 2022 Net loss $ (4,773,744 ) $ (30,763,863 ) Weighted average basic and diluted shares 374,543,761 267,956,183 Loss per share: Basic and diluted $ (0.01 ) $ (0.12 )	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 EARNINGS (LOSS) PER SHARE Fiscal Year Ended March 31, 2023 2022 Net loss $ (37,685,163 ) $ (17,106,497 ) Weighted average basic and diluted shares 274,108,025 206,211,711 Loss per share: Basic and diluted $ (0.14 ) $ (0.08 )
SCHEDULE OF POTENTIALLY DILUTIVE INSTRUMENTS OUTSTANDING	The following potentially dilutive securities and instruments were outstanding as of December 31, 2023, and 2022, but excluded from the table above: SCHEDULE OF POTENTIALLY DILUTIVE INSTRUMENTS OUTSTANDING 2023 2022 As of December 31, 2023 2022 Convertible preferred stock 6,320,000 6,320,000 Convertible notes payable - 1 63,612,120 - Total potential incremental shares 6,320,000 1 69,932,120	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, 2023 2022 Convertible notes payable 663,546,451 158,403,141 Stock warrants 669,010,148 68,475,290 Convertible Preferred Stock 6,320,000 7,307,589 Total potential incremental shares 1,338,876,599 234,186,020

NOTES RECEIVABLE, NET (Tables)

NOTES RECEIVABLE, NET (Tables)	12 Months Ended
NOTES RECEIVABLE, NET (Tables)	Mar. 31, 2023
Receivables [Abstract]
SCHEDULE OF NOTES RECEIVABLE	Notes receivable consist of the following: SCHEDULE OF NOTES RECEIVABLE As of March 31, 2023 2022 1044Pro $ 666,875 $ 436,520 MojiLife 233,237 150,000 Other 15,000 15,000 Subtotal 915,112 601,520 Allowance for impairment losses (915,112 ) (601,520 ) Total Notes Receivable $ - $ -
SCHEDULE OF ACTIVITY ALLOWANCE FOR IMPAIRMENT LOSSES	The following table reflects the activity in the allowance for impairment losses for the periods presented: SCHEDULE OF ACTIVITY ALLOWANCE FOR IMPAIRMENT LOSSES 2023 2022 Fiscal Year Ended March 31, 2023 2022 Balance at beginning of fiscal year $ 601,520 $ 114,599 Provision for estimated impairment losses 313,592 491,921 Write-offs and recoveries - (5,000 ) Balance at end of fiscal year $ 915,112 $ 601,520

INVENTORY, NET (Tables)

INVENTORY, NET (Tables)	9 Months Ended	12 Months Ended
INVENTORY, NET (Tables)	Dec. 31, 2023	Mar. 31, 2023
Inventory Disclosure [Abstract]
SCHEDULE OF INVENTORY	Inventory consists primarily of finished goods. The Company provides an allowance for any slow-moving or obsolete inventory. As of December 31, 2023, and March 31, 2023, inventory consists of the following: SCHEDULE OF INVENTORY December 31, 2023 March 31, 2023 Finished Goods $ 3,033,714 $ 2,517,046 Allowance for inventory obsolescence (843,034 ) (880,926 ) Inventory,net $ 2,190,680 $ 1,636,120	Inventory consists of the following: SCHEDULE OF INVENTORY As of March 31, 2023 2022 Finished Goods $ 2,517,046 $ 4,482,291 Allowance for obsolescence (880,926 ) (108,055 ) Inventory, net $ 1,636,120 $ 4,374,236
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 2023 2022 Fiscal Year Ended March 31, 2023 2022 Balance at beginning of fiscal year $ 108,055 $ 85,058 Provision for estimated obsolescence 1,788,999 635,137 Write-offs and recoveries (1,016,128 ) (612,140 ) Balance at end of fiscal year $ 880,926 $ 108,055

OTHER CURRENT ASSETS, NET (Tabl

OTHER CURRENT ASSETS, NET (Tables)	9 Months Ended	12 Months Ended
OTHER CURRENT ASSETS, NET (Tables)	Dec. 31, 2023	Mar. 31, 2023
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, 2023 March 31, 2023 Inventory-related deposits $ 334,373 $ 288,649 Accounts receivable, related parties - 167,578 Prepaid insurance and other operational expenses 46,560 105,652 Deposits for sales events - 120,614 Right to recover asset 21,079 20,975 Subtotal 402,012 703,468 Less: allowance for losses (175,641 ) (175,641 ) Other current assets $ 226,371 $ 527,827	Other current assets consist of the following: SCHEDULE OF OTHER CURRENT ASSETS As of March 31, 2023 2022 Prepaid consulting fees, related party $ - $ 2,867,123 Inventory-related deposits 288,649 384,477 Accounts receivable, related parties 167,578 - Prepaid insurance and other operational expenses 105,652 201,275 Deposits for sales events 120,614 222,540 Right to recover asset 20,975 15,632 Subtotal 703,468 3,691,047 Allowance for losses (175,641 ) (179,765 Other current assets $ 527,827 $ 3,511,282

PROPERTY AND EQUIPMENT, NET (Ta

PROPERTY AND EQUIPMENT, NET (Tables)	9 Months Ended	12 Months Ended
PROPERTY AND EQUIPMENT, NET (Tables)	Dec. 31, 2023	Mar. 31, 2023
Property, Plant and Equipment [Abstract]
SUMMARY OF PROPERTY AND EQUIPMENT	Property and equipment consist of the following: SUMMARY OF PROPERTY AND EQUIPMENT December 31, 2023 March 31, 2023 Building and building improvements $ - $ 8,952,555 Computer software 1,024,274 1,024,274 Furniture and fixtures 287,421 237,042 Computer equipment 220,264 220,264 Leasehold improvements and other  399,306 394,306 Total property and equipment 1,931,265 10,828,441 Accumulated depreciation and amortization (1,605,742 ) (1,558,248 ) Property and equipment, net $ 325,523 $ 9,270,193	Property and equipment consist of the following: SUMMARY OF PROPERTY AND EQUIPMENT As of March 31, 2023 2022 Building and building improvements $ 8,952,555 $ 8,976,878 Computer software 1,024,274 875,925 Furniture and fixtures 237,042 237,045 Computer equipment 220,264 223,424 Leasehold improvements and other 394,306 263,208 Total property and equipment 10,828,441 10,576,480 Impairment of property and equipment - (100,165 ) Accumulated depreciation and amortization (1,558,248 ) (891,174 ) Property and equipment, net $ 9,270,193 $ 9,585,141

INVESTMENT IN UNCONSOLIDATED _2

INVESTMENT IN UNCONSOLIDATED ENTITIES, NET (Tables)	9 Months Ended	12 Months Ended
INVESTMENT IN UNCONSOLIDATED ENTITIES, NET (Tables)	Dec. 31, 2023	Mar. 31, 2023
Investments, All Other Investments [Abstract]
SUMMARY OF INVESTMENT IN UNCONSOLIDATED ENTITIES	Investment in unconsolidated entities consists of the following: SUMMARY OF INVESTMENT IN UNCONSOLIDATED ENTITIES December 31, 2023 March 31, 2023 Investment in detachable GNTW stock warrant $ - $ 143,641 Investment in GNTW common stock - 18,300 Investment in Stemtech convertible note - 44,290 Investment in MojiLife, LLC - 1,537,000 Subtotal - 1,743,231 Less, allowance for impairment losses - (1,537,000 ) Investments $ - $ 206,231	Investment in unconsolidated entities consists of the following: SUMMARY OF INVESTMENT IN UNCONSOLIDATED ENTITIES 2023 2022 As of March 31, 2023 2022 Investment in detachable GNTW stock warrant $ 143,641 $ 3,570,000 Investment in GNTW common stock 18,300 393,141 Investment in Stemtech convertible note 44,290 1,100,799 Investment in MojiLife 1,537,000 1,537,000 Subtotal 1,743,231 6,600,940- Allowance for impairment losses (1,537,000 ) (1,537,000 ) Investments $ 206,231 $ 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 2023 2022 Fiscal Year Ended March 31, 2023 2022 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

NOTES PAYABLE (Tables)

NOTES PAYABLE (Tables)	12 Months Ended
NOTES PAYABLE (Tables)	Mar. 31, 2023
Debt Disclosure [Abstract]
SCHEDULE OF NOTES PAYABLE	Notes payables consist of the following: SCHEDULE OF NOTES PAYABLE 2023 2022 As of March 31, 2023 2022 American Pacific Bancorp, Inc. – Linden building $ 5,594,253 $ - American Pacific Bancorp, Inc. – Revolving Note 1,530,569 - Unamortized discount and deferred financing costs (202,779 ) - Notes Payable $ 6,922,043 $ -

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, 2023	Mar. 31, 2023
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, 2023 March 31, 2023 Deferred sales revenues $ 369,726 $ 246,811 Liability associated with uncertain tax positions 925,785 925,795 Accrued interest payable - 536,123 Payroll and employee benefits 302,276 329,762 Lease liability, current portion 33,790 41,385 Other accruals 1,113,570 701,161 Accrued and other current liabilities $ 2,745,147 $ 2,781,037	Accrued and other current liabilities consist of the following: SUMMARY OF ACCRUED AND OTHER CURRENT LIABILITIES 2023 2022 As of March 31, 2023 2022 Deferred sales revenues $ 246,811 $ 547,217 Liability associated with uncertain tax positions 925,795 921,987 Accrued interest payable 536,123 26,926 Payroll and employee benefits 329,762 478,360 Settlement liability, current portion - 341,919 Lease liability, current portion 41,385 134,578 Other accruals 552,894 628,795 Accrued and other current liabilities $ 2,632,770 $ 3,079,782

NOTE PAYABLE, RELATED PARTY (Ta

NOTE PAYABLE, RELATED PARTY (Tables)	9 Months Ended	12 Months Ended
NOTE PAYABLE, RELATED PARTY (Tables)	Dec. 31, 2023	Mar. 31, 2023
Debt Disclosure [Abstract]
SCHEDULE OF CONVERTIBLE NOTES PAYABLE	Note payable, related party, consists of the following: SCHEDULE OF RELATED PARTY CONVERTIBLE NOTES PAYABLE Issuance Date Maturity Date Interest Rate Conversion Price (per share) December 31, 2023 March 31, 2023 September 2022 September 2024 8 % $ N/A $ - $ 27,000,000 Unamortized debt discount and deferred financing costs - (2,172,914 ) Convertible debt - 24,827,086 Less: current portion of note payable - 24,827,086 Long-term note 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) 2023 2022 April 2021 April 2024 8 % $ N/A $ 27,000,000 $ 30,000,000 October 2017 October 2022 12 % $ 0.15 - 50,000 Total convertible notes payable 27,000,000 30,050,000 Unamortized debt discount and deferred financing costs (2,172,914 ) ( 20,151,230 ) Subtotal 24,827,086 9,898,770 Less: current portion of convertible notes payable 24,827,086 9,898,770 Long-term convertible notes payable - $ -

LEASES (Tables)

LEASES (Tables)	9 Months Ended	12 Months Ended
LEASES (Tables)	Dec. 31, 2023	Mar. 31, 2023
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, 2023 March 31, 2023 Operating leases Right-of-use assets, net $ 414,865 $ 448,240 Total lease assets $ 414,865 $ 448,240 Liabilities Operating leases Accrued and other current liabilities $ 33,790 $ 41,385 Operating leases Lease liability, non-current 416,277 440,478 Total lease liabilities $ 450,067 $ 481,863	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 2023 2022 As of March 31, Assets Classification 2023 2022 Operating leases Right-of-use assets, net $ 448,240 $ 593,389 Total lease assets $ 448,240 $ 593,389 Liabilities Operating leases Accrued and other current liabilities $ 41,385 $ 134,578 Operating leases Lease liability, long-term 440,478 461,515 Total lease liabilities $ 481,863 $ 596,093
SCHEDULE OF OPERATING LEASE COSTS	The following information pertains to the Company’s leases for the periods indicated: SCHEDULE OF OPERATING LEASE COSTS Operating lease cost General $ 28,289 $ 21,831 Three Months Ended December 31, Lease cost Classification 2023 2022 Operating lease cost General and administrative expenses $ 28,289 $ 21,831 Total lease cost $ 28,289 $ 21,831 Nine Months Ended December 31, Lease cost Classification 2023 2022 Operating lease cost General and administrative expenses $ 84,112 $ 45,009 Total lease cost $ 84,112 $ 45,009	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 2023 2022 Operating lease cost General and administrative expenses $ 303,157 $ 585,015 Operating lease cost Depreciation and amortization - - Operating lease cost Interest expense, net - - Total lease cost $ 303,157 $ 585,015
SCHEDULE OF OPERATING LEASE LIABILITY PAYABLE	The Company’s lease liabilities are payable as follows: SCHEDULE OF OPERATING LEASE LIABILITY PAYABLE Twelve months ending December 31, Amount 2024 $ 100,062 2025 102,842 2026 105,621 2027 108,400 2028 111,180 Thereafter 113,960 Total remaining payments 642,065 Less imputed interest (191,998 ) Total lease liability $ 450,067	The Company’s lease liabilities are payable as follows: SCHEDULE OF OPERATING LEASE LIABILITY PAYABLE Twelve months ending March 31, Amount 2024 $ 97,977 2025 100,757 2026 103,536 2027 106,316 2028 109,095 Thereafter 196,441 Total remaining payments 714,122 Less imputed interest 232,259 Total lease liability $ 481,863

INCOME TAXES (Tables)

INCOME TAXES (Tables)	9 Months Ended	12 Months Ended
INCOME TAXES (Tables)	Dec. 31, 2023	Mar. 31, 2023
Income Tax Disclosure [Abstract]
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, 2023 2022 Current: Federal $ - $ (2,098,199 ) State and local - 100,568 Foreign - - Total current - (1,997,631 ) Deferred: Federal - (1,038,359 ) State and local - - Foreign - - Total deferred - (1,038,359 ) Total consolidated income tax benefit $ - $ (3,035,990 )
SCHEDULE OF INCOME TAX RATE RECONCILIATION RATE	Our consolidated effective income tax rate reconciliation is as follows: SCHEDULE OF INCOME TAX RATE RECONCILIATION RATE 2023 2022 Nine Months Ended December 31, 2023 2022 Federal statutory rate 21.0 % 21.0 % Permanent differences 0.8 - Change in valuation allowance for NOL carry-forwards (21.0 ) (21.0 ) Stock warrant transactions and other items - (2.5 ) Effective income tax rate 0.8 % (2.5 )%	Our consolidated effective income tax rate reconciliation is as follows: SCHEDULE OF INCOME TAX RATE RECONCILIATION RATE 2023 2022 Fiscal Year Ended March 31, 2023 2022 Federal statutory rate 21.0 % 21.0 % State and local income taxes - (0.5 ) Change in valuation allowance for NOL carry-forwards (21.0 ) (6.7 ) Stock warrant transactions and other items - 1.3 Effective income tax rate - % 15.1 %
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: 2023 2022 Share-based compensation $ 928,525 $ 972,043 Accruals and reserves not currently deductible 2 649,113 Impairment of investments and inventory 661,050 660,904 Other 215,542 141,349 Total deferred tax assets 1,805,119 2,423,409 Less: valuation allowance (1,805,119 ) (2,342,204 ) Total deferred tax assets, net $ - $ 81,205
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, 2023 2022 Balance at beginning of fiscal year $ 921,977 $ 904,643 Additions for tax positions related to the current year 3,809 17,334 Balance at end of fiscal year $ 925,786 $ 921,977
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, 2023, 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 2017 2022 Republic of Korea 2022 Tax Jurisdiction 2022 Other Countries N/A
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 2023 2022 United States 21 % 21 % Republic of Korea 21 % 21 % Effective income tax rate 21 % 21 %

STOCK-BASED COMPENSATION (Table

STOCK-BASED COMPENSATION (Tables)	12 Months Ended
STOCK-BASED COMPENSATION (Tables)	Mar. 31, 2023
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 16, “RELATED PARTY TRANSACTIONS” above for more details): SCHEDULE OF WARRANT ACTIVITY Number of Weighted Average Exercise Price Weighted Average Remaining Term 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 Granted 818,181,819 0.033 Exercised - - - Expired, terminated, or forfeited (1,028,515,152 ) 0.06 - Outstanding at March 31, 2023 - $ - -
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, 2023: - SUMMARY OF WARRANT OUTSTANDING AND EXERCISABLE WARRANTS All Warrants Outstanding All Warrants Exercisable Weighted Weighted Weighted Number of Shares life (in years) Exercise Price Number of Shares Exercise Price 11,444,663 4.5 $ 0.0001 11,444,663 $ 0.0001 12,000,000 1.4 $ 0.03 10,125,000 $ 0.03 2,180,000 0.2 $ 0.01 2,180,000 $ 0.01 25,624,663 23,749,663
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 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 Granted 8,444,663 0.0001 5.0 Exercised - - - Expired or forfeited (4,700,000 ) Outstanding at March 31, 2023 23,444,663 $ 0.02 2.9 Less: unvested at March 31, 2023 1,875,000 $ 0.01 1.1 Vested at March 31, 2023 21,569,663 $ 0.02 3.1
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 Warrants Weighted Average Exercise Price Weighted Average Remaining Term 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 Granted - Exercised - Expired or forfeited - Outstanding at March 31,2023 2,180,000 $ 0.01 0.2
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 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 Granted - Exercised, expired or forfeited (100,000 ) 3.00 Outstanding, at March 31, 2023 - - -

BUSINESS SEGMENT AND GEOGRAPH_2

BUSINESS SEGMENT AND GEOGRAPHIC AREA INFORMATION (Tables)	12 Months Ended
BUSINESS SEGMENT AND GEOGRAPHIC AREA INFORMATION (Tables)	Mar. 31, 2023
Segment Reporting [Abstract]
SCHEDULE OF SEGMENT INFORMATION	The Company’s segment information is as follows: SCHEDULE OF SEGMENT INFORMATION 2023 2022 Fiscal Year Ended March 31, 2023 2022 Net sales Health and wellness products $ 15,990,756 $ 32,147,330 Other 111,380 2,276,984 Total net sales $ 16,102,136 $ 34,424,314 Operating earnings (loss): Segment gross profit: Health and wellness products $ 9,192,641 $ 22,059,788 Other 64,029 1,562,655 Total segment gross profit 9,256,670 23,622,443 Selling and marketing expenses 6,989,660 17,239,655 General and administrative expenses 17,081,915 19,714,963 Consolidated operating loss $ (14,814,905 ) $ (13,332,175 ) Total Assets: Health and wellness $ 4,961,068 $ 13,729,219 Corporate 12,118,647 29,435,505 Consolidated total assets $ 17,079,715 $ 43,164,724 Payments for property and equipment: Health and wellness $ - $ 208,952 Corporate 1,196,406 9,123,016 Consolidated payments for property and equipment $ 1,196,406 $ 9,331,967 Depreciation and amortization expense: Health and wellness $ 101,733 $ 94,459 Corporate 624,933 560,808 Consolidated depreciation and amortization $ 726,666 $ 655,267
SCHEDULE OF CONSOLIDATED NET SALES	Our consolidated net sales, by geographic area, were as follows: SCHEDULE OF CONSOLIDATED NET SALES Country 2023 2022 Fiscal Year Ended March 31, Country 2023 2022 United States $ 14,699,480 $ 29,803,258 Canada 769,229 2,446,330 Republic of Korea 441,666 1,706,367 Other 191,761 468,359 Total $ 16,102,136 $ 34,424,314
SCHEDULE CONSOLIDATED TOTAL ASSETS	Our consolidated total assets, by geographic area, were as follows: SCHEDULE CONSOLIDATED TOTAL ASSETS Country 2023 2022 Fiscal Year Ended March 31, Country 2023 2022 United States $ 15,774,367 $ 39,865,782 Republic of Korea 1,053,773 2,663,149 Other 198,212 635,793 Total $ 17,079,715 $ 43,164,724

NOTES PAYABLE, RELATED PARTY (T

NOTES PAYABLE, RELATED PARTY (Tables)	9 Months Ended
NOTES PAYABLE, RELATED PARTY (Tables)	Dec. 31, 2023
Debt Disclosure [Abstract]
SCHEDULE OF NOTE PAYABLE RELATED PARTY	Notes payable, related party, consisted of the following: SCHEDULE OF NOTE PAYABLE RELATED PARTY December 31, 2023 March 31, 2023 APB Loan $ - $ 5,594,253 APB Revolving Note - 1,530,569 Unamortized discount and deferred financing costs - (202,779 ) Note payable to related party, net $ - $ 6,922,043

CONVERTIBLE NOTE PAYABLE, REL_2

CONVERTIBLE NOTE PAYABLE, RELATED PARTY (Tables)	9 Months Ended	12 Months Ended
CONVERTIBLE NOTE PAYABLE, RELATED PARTY (Tables)	Dec. 31, 2023	Mar. 31, 2023
Convertible Note Payable Related Party
SCHEDULE OF RELATED PARTY CONVERTIBLE NOTES PAYABLE	Note payable, related party, consists of the following: SCHEDULE OF RELATED PARTY CONVERTIBLE NOTES PAYABLE Issuance Date Maturity Date Interest Rate Conversion Price (per share) December 31, 2023 March 31, 2023 September 2022 September 2024 8 % $ N/A $ - $ 27,000,000 Unamortized debt discount and deferred financing costs - (2,172,914 ) Convertible debt - 24,827,086 Less: current portion of note payable - 24,827,086 Long-term note 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) 2023 2022 April 2021 April 2024 8 % $ N/A $ 27,000,000 $ 30,000,000 October 2017 October 2022 12 % $ 0.15 - 50,000 Total convertible notes payable 27,000,000 30,050,000 Unamortized debt discount and deferred financing costs (2,172,914 ) ( 20,151,230 ) Subtotal 24,827,086 9,898,770 Less: current portion of convertible notes payable 24,827,086 9,898,770 Long-term convertible notes payable - $ -

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
GOING CONCERN (Details Narrative) - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Mar. 31, 2023	Mar. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Revenue from Contract with Customer, Excluding Assessed Tax	$ 2,885,645	$ 3,245,903	$ 8,172,469	$ 12,737,673	$ 16,102,136	$ 34,424,314
Net Income (Loss) Attributable to Parent	894,596	$ 11,024,951	4,773,744	$ 30,763,863	37,685,163	17,106,497
Retained Earnings (Accumulated Deficit)	111,230,122		111,230,122		106,456,378	57,886,336
Cash and cash equivalents	$ 737,850		$ 737,850		$ 2,994,885	$ 17,023,266

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, 2023	Dec. 31, 2023	Mar. 31, 2023	Mar. 31, 2022
Exchange rate	1,294.46	1,294.46	1,302.31	1,212.99
Average exchange rate	1,320.54	1,316.52	1,309.20	1,167.39

SIGNIFICANT ACCOUNTING POLICI_4

SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)		3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 09, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Mar. 31, 2023	Mar. 31, 2022	Jul. 31, 2023	Jul. 31, 2022
Property, Plant and Equipment [Line Items]
Credit card receivables		$ 80,000		$ 80,000		$ 500,000	$ 3,300,000
Cash equivalents held in bank accounts		400,000		400,000		1,300,000	1,400,000
Accounts receivable due		494,451		494,451		273,674	1,682,958
Allowance for doubtful accounts						71,167
Provision for inventory losses						$ 1,788,999	635,137
Property, Plant, and Equipment, Useful Life, Term, Description [Extensible Enumeration]						Useful Life, Lease Term [Member]
Deferred revenue		212,715		212,715		$ 113,896	344,071
Sales commission expense		900,000	$ 1,200,000	2,700,000	$ 5,100,000	5,800,000	16,300,000
Compensation awards						160,225	2,300,000
Compensatory expense						13,207	186,264
Stock based compensation fully vested						$ 173,432	2,500,000
Ownership interest						20%
Provisions for obsolete inventory		843,034		843,034		$ 880,926
Tax credit								$ 1,800,000
origination fee								24,000
Net proceeds				1,200,000		$ 10,922,329	$ 30,000,000
Other asset									$ 1,000,000
Bridge Loan [Member]
Property, Plant and Equipment [Line Items]
Loans payable								$ 1,200,000
Net proceeds	$ 1,180,000
Minimum [Member]
Property, Plant and Equipment [Line Items]
Ownership interest						20%
Maximum [Member]
Property, Plant and Equipment [Line Items]
Ownership interest						50%
Revenue Benchmark [Member] \| Customer Concentration Risk [Member] \| Recurring Customers [Member]
Property, Plant and Equipment [Line Items]
Concentration risk, percentage						63%	66%
Revenue Benchmark [Member] \| Customer Concentration Risk [Member] \| Independent Distributors [Member]
Property, Plant and Equipment [Line Items]
Concentration risk, percentage						37%	34%
Revenue Benchmark [Member] \| Customer Concentration Risk [Member] \| Customers and Independent Distributors [Member]
Property, Plant and Equipment [Line Items]
Concentration risk, percentage						91%	87%
Revenue Benchmark [Member] \| Customer Concentration Risk [Member] \| Customer [Member]
Property, Plant and Equipment [Line Items]
Concentration risk, percentage						99%	93%
Revenue Benchmark [Member] \| Customer Concentration Risk [Member] \| Customer One [Member]
Property, Plant and Equipment [Line Items]
Concentration risk, percentage						49%	50%
Purchases [Member] \| Supplier Concentration Risk [Member] \| Third Party [Member]
Property, Plant and Equipment [Line Items]
Concentration risk, percentage						92%	64%
Purchases [Member] \| Supplier Concentration Risk [Member] \| Third Party [Member] \| South Korean [Member]
Property, Plant and Equipment [Line Items]
Concentration risk, percentage						0%	33%
Foreign Currency [Member] \| Customer Concentration Risk [Member] \| Customers and Independent Distributors [Member]
Property, Plant and Equipment [Line Items]
Concentration risk, percentage						93%	87%
Services Offered on Subscription Basis [Member]
Property, Plant and Equipment [Line Items]
Deferred revenue		44,248		44,248		$ 80,528	$ 70,968
Customers Right of Return [Member]
Property, Plant and Equipment [Line Items]
Deferred revenue		26,970		26,970		26,894	63,890
Customer Loyalty Points [Member]
Property, Plant and Equipment [Line Items]
Deferred revenue		$ 25,493		$ 25,493		$ 25,493	68,287
Building Improvements [Member]
Property, Plant and Equipment [Line Items]
Property plant and equipment useful life						39 years
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property plant and equipment useful life						3 years
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Property plant and equipment useful life						5 years
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property plant and equipment useful life						3 years
Software Development [Member]
Property, Plant and Equipment [Line Items]
Property plant and equipment useful life						3 years
One Merchant Processor [Member]
Property, Plant and Equipment [Line Items]
Accounts receivable due						$ 0	$ 1,500,000

SCHEDULE OF VALUATION HIERARCHY

SCHEDULE OF VALUATION HIERARCHY FINANCIAL ASSETS AND LIABILITIES (Details) - USD ($)	Dec. 31, 2023	Mar. 31, 2023	Mar. 31, 2022
Assets
Investment in unconsolidated entities		$ 206,231	$ 5,063,940
Total assets		206,231	5,063,940
Liabilities
Convertible notes payable		24,827,086	5,840,000
Total liabilities		24,827,086	5,840,000
Investment in unconsolidated entities		206,231
Notes payable		24,827,086
Fair Value, Inputs, Level 1 [Member]
Assets
Investment in unconsolidated entities
Total assets
Liabilities
Convertible notes payable
Total liabilities
Investment in unconsolidated entities
Notes payable
Fair Value, Inputs, Level 2 [Member]
Assets
Investment in unconsolidated entities
Total assets
Liabilities
Convertible notes payable		24,827,086	5,790,000
Total liabilities		24,827,086	5,790,000
Investment in unconsolidated entities
Notes payable		24,827,086
Fair Value, Inputs, Level 3 [Member]
Assets
Investment in unconsolidated entities		206,231	5,063,940
Total assets		206,231	5,063,940
Liabilities
Convertible notes payable			50,000
Total liabilities			$ 50,000
Investment in unconsolidated entities		206,231
Notes payable

FAIR VALUE MEASUREMENTS OF FI_3

FAIR VALUE MEASUREMENTS OF FINANCIAL INSTRUMENTS (Details Narrative) - Convertible Notes [Member] - USD ($)	Mar. 31, 2023	Mar. 31, 2022
Debt Instrument [Line Items]
Amortized cost	$ 27,000,000	$ 30,100,000
Unamortized cost	$ 2,200,000	$ 20,200,000

SCHEDULE OF COMPUTATIONS OF BAS

SCHEDULE OF COMPUTATIONS OF BASIC AND DILUTED EARNINGS (LOSS) PER SHARE (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Mar. 31, 2023	Mar. 31, 2022
Loss per share:
Net loss	$ (894,596)	$ (11,024,951)	$ (4,773,744)	$ (30,763,863)	$ (37,685,163)	$ (17,106,497)
Weighted average basic and diluted shares	376,328,885	262,832,833	374,543,761	267,956,183	274,108,025	206,211,711
Loss per share:
Basic and diluted	$ (0.002)	$ (0.04)	$ (0.01)	$ (0.12)	$ (0.14)	$ (0.08)

SCHEDULE OF POTENTIALLY DILUTIV

SCHEDULE OF POTENTIALLY DILUTIVE INSTRUMENTS OUTSTANDING (Details) - shares	3 Months Ended		12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Mar. 31, 2023	Mar. 31, 2022
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potential incremental shares	6,320,000	1	1,338,876,599	234,186,020
Convertible Notes [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potential incremental shares		1	663,546,451	158,403,141
Stock Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potential incremental shares			669,010,148	68,475,290
Convertible Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potential incremental shares	6,320,000	6,320,000	6,320,000	7,307,589

SCHEDULE OF NOTES RECEIVABLE (D

SCHEDULE OF NOTES RECEIVABLE (Details) - USD ($)	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2021
Total Notes Receivable
Subtotal	915,112	601,520
Allowance for impairment losses	(915,112)	(601,520)	$ (114,599)
One Thousand Forty Four Pro Llc [Member]
Total Notes Receivable	666,875	436,520
Moji Life, LLC. [Member]
Total Notes Receivable	233,237	150,000
Other [Member]
Total Notes Receivable	$ 15,000	$ 15,000

SCHEDULE OF ACTIVITY ALLOWANCE

SCHEDULE OF ACTIVITY ALLOWANCE FOR IMPAIRMENT LOSSES (Details) - USD ($)	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Receivables [Abstract]
Balance at beginning of fiscal year	$ 601,520	$ 114,599
Provision for estimated impairment losses	313,592	491,921
Write-offs and recoveries		(5,000)
Balance at end of fiscal year	$ 915,112	$ 601,520

NOTES RECEIVABLE, NET (Details

NOTES RECEIVABLE, NET (Details Narrative) - USD ($)		1 Months Ended
NOTES RECEIVABLE, NET (Details Narrative) - USD ($)	Jan. 14, 2022	Jan. 31, 2021	Dec. 31, 2023	Jun. 30, 2023	Mar. 31, 2023	Aug. 29, 2022	Aug. 11, 2022	Jan. 26, 2022
Loan amount				$ 27,000,000			$ 10,000,000
Membership interest in 1044Pro			8%		8%
One Thousand Forty Four Pro Llc [Member]
Line of credit amount		$ 250,000
Payments made for notes receivable		$ 310,000
Rate of interest on notes receivable		10%
Loans payable						$ 125,000		$ 125,000
Membership interest in 1044Pro						20%		50%
One Thousand Forty Four Pro Llc [Member] \| Loan Agreement [Member]
Loan amount								$ 250,000
Bearing interest percentage								10%
Moji Life, LLC. [Member]
Loans payable	$ 150,000
Moji Life [Member]
Principal amount	$ 8,333

SCHEDULE OF INVENTORY (Details)

SCHEDULE OF INVENTORY (Details) - USD ($)	Dec. 31, 2023	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2021
Inventory Disclosure [Abstract]
Finished Goods	$ 3,033,714	$ 2,517,046	$ 4,482,291
Allowance for obsolescence		(880,926)	(108,055)	$ (85,058)
Inventory,net	2,190,680	1,636,120	$ 4,374,236
Allowance for inventory obsolescence	$ (843,034)	$ (880,926)

SCHEDULE OF ALLOWANCE FOR INVEN

SCHEDULE OF ALLOWANCE FOR INVENTORY OBSOLESCENCE (Details) - USD ($)	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Inventory Disclosure [Abstract]
Balance at beginning of fiscal year	$ 108,055	$ 85,058
Provision for estimated obsolescence	1,788,999	635,137
Write-offs and recoveries	(1,016,128)	(612,140)
Balance at end of fiscal year	$ 880,926	$ 108,055

SCHEDULE OF OTHER CURRENT ASSET

SCHEDULE OF OTHER CURRENT ASSETS (Details) - USD ($)	Dec. 31, 2023	Mar. 31, 2023	Mar. 31, 2022
Defined Benefit Plan Disclosure [Line Items]
Prepaid consulting fees, related party			$ 2,867,123
Inventory-related deposits	$ 334,373	288,649	384,477
Accounts receivable, related parties		167,578
Prepaid insurance and other operational expenses	46,560	105,652	201,275
Deposits for sales events		120,614	222,540
Right to recover asset	21,079	20,975	15,632
Subtotal	402,012	703,468	3,691,047
Less: allowance for losses	(175,641)	(175,641)	(179,765)
Other current assets	$ 226,371	527,827	3,511,282
Related Party [Member]
Defined Benefit Plan Disclosure [Line Items]
Accounts receivable, related parties		$ 167,578

OTHER CURRENT ASSETS, NET (Deta

OTHER CURRENT ASSETS, NET (Details Narrative) - USD ($)	Dec. 31, 2022	Dec. 31, 2023	Mar. 31, 2023	Mar. 31, 2022
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Provision for losses		$ 175,641	$ 175,641	$ 179,765
DSS Letter Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Common stock issued lieu of cash	33,333,333
Unpaid service fees	$ 700,000

SUMMARY OF PROPERTY AND EQUIPME

SUMMARY OF PROPERTY AND EQUIPMENT (Details) - USD ($)	Dec. 31, 2023	Mar. 31, 2023	Mar. 31, 2022
Property, Plant and Equipment [Abstract]
Building and building improvements		$ 8,952,555	$ 8,976,878
Computer software	1,024,274	1,024,274	875,925
Furniture and fixtures	287,421	237,042	237,045
Computer equipment	220,264	220,264	223,424
Leasehold improvements and other	399,306	394,306	263,208
Total property and equipment	1,931,265	10,828,441	10,576,480
Impairment of property and equipment			(100,165)
Accumulated depreciation and amortization	(1,605,742)	(1,558,248)	(891,174)
Property and equipment, net	$ 325,523	$ 9,270,193	$ 9,585,141

PROPERTY AND EQUIPMENT, NET (De

PROPERTY AND EQUIPMENT, NET (Details Narrative) - USD ($)	1 Months Ended	9 Months Ended	12 Months Ended
PROPERTY AND EQUIPMENT, NET (Details Narrative) - USD ($)	Dec. 31, 2021	Dec. 31, 2023	Mar. 31, 2023	Mar. 31, 2022	Sep. 15, 2022	Jun. 15, 2022	Apr. 30, 2021
Property, Plant and Equipment [Line Items]
Depreciation and amortization expense			$ 583,369	$ 534,371
Impairment loss				$ 100,165
Land	$ 3,675,000
Loans Assumed		$ 27,000,000
American Pacific Bancorp Inc [Member]
Property, Plant and Equipment [Line Items]
Loans payable			$ 1,430,459		$ 5,700,000	$ 5,700,000
Decentralized Sharing Systems Inc [Member]
Property, Plant and Equipment [Line Items]
Loans payable							$ 30,000,000
Liabilities Assumed		7,240,000
Supplemental Deferred Purchase Price		$ 240,000
Loan Agreement [Member] \| American Pacific Bancorp Inc [Member]
Property, Plant and Equipment [Line Items]
Loans payable						$ 5,700,000
Building [Member]
Property, Plant and Equipment [Line Items]
Payments to acquire buildings	$ 8,942,640

SUMMARY OF INVESTMENT IN UNCONS

SUMMARY OF INVESTMENT IN UNCONSOLIDATED ENTITIES (Details) - USD ($)	Dec. 31, 2023	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2021
Impairment Effects on Earnings Per Share [Line Items]
Subtotal		$ 1,743,231	$ 6,600,940
Less, allowance for impairment losses		(1,537,000)	(1,537,000)
Investments		206,231	5,063,940
GNTW Stock Warrant [Member]
Impairment Effects on Earnings Per Share [Line Items]
Subtotal		143,641	3,570,000
GNTW Common Stock [Member]
Impairment Effects on Earnings Per Share [Line Items]
Subtotal		18,300	393,141
Stemtech Convertible Note [Member]
Impairment Effects on Earnings Per Share [Line Items]
Subtotal		44,290	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 ($)	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
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, NET (Details Narrative) - USD ($)

1 Months Ended

3 Months Ended

9 Months Ended

12 Months Ended

Jun. 30, 2023

Aug. 11, 2022

Apr. 30, 2021

Sep. 30, 2021

Apr. 30, 2021

Dec. 31, 2023

Dec. 31, 2022

Sep. 30, 2022

Dec. 31, 2023

Dec. 31, 2022

Mar. 31, 2023

Mar. 31, 2022

Mar. 31, 2021

Oct. 01, 2023

Invested amount

$ 206,231

$ 5,063,940

Convertible debt

24,827,086

9,898,770

Origination fee

$ 600,000

Maturity date

Aug. 12, 2024

Debt interest rate

Number of shares issued

27,000,000

38,300,000

Unrealized gains, before income tax

$ (3,614,242)

$ (10,284,002)

(5,018,735)

$ 3,663,940

Unrealized gains, before income tax

$ 4,900,000

Realized gains, before income tax

$ 4,865,354

Promissory note

$ 27,000,000

$ 10,000,000

Promissory note

1,100,000

Proceeds from Sale, Loan, Held-for-Investment

27,000,000

Stemtech Warrants [Member]

Promissory note

1,100,000

Stemtech Promissory Note [Member]

Promissory note

$ 1,400,000

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] | 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

SCHEDULE OF NOTES PAYABLE (Deta

SCHEDULE OF NOTES PAYABLE (Details) - USD ($)	Mar. 31, 2023	Mar. 31, 2022
Unamortized discount and deferred financing costs	$ (202,779)
Notes Payable	$ 6,922,043
Notes Payable, Related Party, Type [Extensible Enumeration]	Notes Payable
American Pacific Ban Corp Inc Linden [Member]
American Pacific Bancorp, Inc. – Revolving Note	$ 5,594,253
American Pacific Ban Corp Inc Revolving Note [Member]
American Pacific Bancorp, Inc. – Revolving Note	$ 1,530,569

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)							1 Months Ended	12 Months Ended
NOTES PAYABLE (Details Narrative) - USD ($)	Sep. 17, 2022	Sep. 15, 2022	Aug. 11, 2022	Jul. 01, 2022	Jun. 17, 2022	Jun. 15, 2022	May 31, 2020	Mar. 31, 2023	Jun. 30, 2023	Dec. 09, 2022	Mar. 31, 2021
Line of Credit Facility [Line Items]
Note payable principal amount											$ 1,040,400
Accrued interest								$ 54,384			$ 8,922
Annual rate			8%
Maturity date			Aug. 12, 2024
Payment of debt principal and interest amount								418,323
Debt instrument, face amount			$ 10,000,000						$ 27,000,000
Debt instrument fee amount			600,000
Loan payable								1,500,000
American Pacific Bancorp Inc [Member]
Line of Credit Facility [Line Items]
Proceeds from loans	$ 5,522,829				$ 5,522,829
Loans payable		$ 5,700,000				$ 5,700,000		$ 1,430,459
Annual rate						8%
Maturity date						Jun. 01, 2024
Debt instrument principal and interest		$ 43,897		$ 43,897		$ 43,897
Debt instrument, face amount			$ 10,000,000
Loan payable										$ 6,000,000
Commercial Bank [Member] \| PPP Loan [Member]
Line of Credit Facility [Line Items]
Proceeds from loans							$ 1,040,400

SUMMARY OF ACCRUED AND OTHER CU

SUMMARY OF ACCRUED AND OTHER CURRENT LIABILITIES (Details) - USD ($)	Dec. 31, 2023	Mar. 31, 2023	Mar. 31, 2022
Payables and Accruals [Abstract]
Deferred sales revenues	$ 369,726	$ 246,811	$ 547,217
Liability associated with uncertain tax positions	925,785	925,795	921,987
Accrued interest payable		536,123	26,926
Payroll and employee benefits	302,276	329,762	478,360
Settlement liability, current portion			341,919
Lease liability, current portion	33,790	41,385	134,578
Other accruals		552,894	628,795
Accrued and other current liabilities		2,632,770	$ 3,079,782
Other accruals	1,113,570	701,161
Accrued and other current liabilities	$ 2,745,147	$ 2,781,037

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, 2023	Mar. 31, 2023	Mar. 31, 2022
Short-Term Debt [Line Items]
Convertible notes issuance date	September 2022	September 2022
Convertible notes maturity date	September 2024	September 2024
Convertible notes interest rate	8%	8%
Total convertible notes payable		$ 27,000,000	$ 30,050,000
Less: unamortized debt discount and deferred financing costs		(2,172,914)	20,151,230
Convertible debt		24,827,086	9,898,770
Less: current portion of convertible notes payable		24,827,086	9,898,770
Long-term convertible notes payable
Maturity One [Member]
Short-Term Debt [Line Items]
Convertible notes issuance date			April 2021
Convertible notes maturity date		April 2024	April 2024
Convertible notes interest rate		8%	8%
Total convertible notes payable		$ 27,000,000	$ 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%
Total convertible notes payable			$ 50,000
Conversion price (per share)		$ 0.15	$ 0.15

NOTE PAYABLE, RELATED PARTY (De

NOTE PAYABLE, RELATED PARTY (Details Narrative) - USD ($)					1 Months Ended					3 Months Ended		9 Months Ended		12 Months Ended
NOTE PAYABLE, RELATED PARTY (Details Narrative) - USD ($)	May 04, 2023	Mar. 24, 2023	Apr. 30, 2021	Apr. 05, 2021	Mar. 31, 2023	Jun. 30, 2022	Apr. 30, 2021	Apr. 30, 2021	Oct. 31, 2017	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2021	Oct. 30, 2023	Jun. 30, 2023	Feb. 28, 2023	Aug. 11, 2022	Aug. 09, 2022
Short-Term Debt [Line Items]
Debt instrument, face amount																		$ 27,000,000		$ 10,000,000
Warrant exercise price			$ 0.20		$ 0.0001		$ 0.20	$ 0.20						$ 0.0001					$ 0.001
Convertible notes payable					$ 27,000,000									$ 27,000,000	$ 30,050,000
common stock, par value					$ 0.0001									$ 0.0001			$ 0.0001
Number of shares issued			27,000,000					27,000,000								38,300,000
Debt instrument, face amount					$ 24,827,086									$ 24,827,086	9,898,770
Adjustments to additional paid in capital other						$ 2,000,000
Interest expense										$ 137,362	$ 3,320,159	$ 3,006,440	$ 9,761,622	13,212,583	12,204,444
Convertible Notes [Member]
Short-Term Debt [Line Items]
Interest expense														2,200,000	2,400,000
Deferred financing fees														$ 10,000,000	$ 9,900,000
Common Class A [Member]
Short-Term Debt [Line Items]
common stock, par value					$ 0.0001					$ 0.0001		$ 0.0001		$ 0.0001	$ 0.0001
Decentralized Sharing Systems Inc [Member]
Short-Term Debt [Line Items]
Deemed dividend		$ 10,700,000
Decentralized Sharing Systems Inc [Member] \| Security Purchase Agreement [Member]
Short-Term Debt [Line Items]
Number of warrant to purchase shares			150,000,000	150,000,000			150,000,000	150,000,000
Warrant exercise price				$ 0.22
Convertible notes payable			$ 30,000,000	$ 30,000,000			$ 30,000,000	$ 30,000,000
common stock, par value			$ 0.22				$ 0.22	$ 0.22
Proceeds from loan originations				30,000,000				$ 30,000,000
Origination Fee				$ 3,000,000				$ 3,000,000
Conversion rate			$ 0.20	$ 0.20			$ 0.20	$ 0.20
Proceeds from loans								$ 15,000,000
Net proceeds								12,000,000
Deferred financing costs								3,000,000
Loan origination fees															15,000,000
Common stock shares for payment of interest															12,000,000
Deemed dividend															$ 1,080,000
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
HWH International, Inc. [Member]
Short-Term Debt [Line Items]
Debt instrument, face amount									$ 50,000												$ 78,635
Debt conversion shares									333,333
Number of warrant to purchase shares									333,333
Warrant exercise price									$ 0.15
Decentralized Sharing Systems Inc [Member]
Short-Term Debt [Line Items]
Debt instrument, face amount			$ 30,000,000				$ 30,000,000	30,000,000
Number of shares issued	280,528,500
Deemed dividend		$ 10,700,000
Decentralized Sharing Systems Inc [Member] \| Common Class A [Member]
Short-Term Debt [Line Items]
Origination Fee							$ 3,000,000	$ 3,000,000
Number of shares issued		693,194
Loan origination fees		14,854,159
Decentralized Sharing Systems Inc [Member] \| Security Purchase Agreement [Member]
Short-Term Debt [Line Items]
Debt instrument, face amount						$ 27,000,000
Debt conversion shares						818,181,819
Number of warrant to purchase shares						818,181,819
common stock, par value						$ 0.033
Proceeds from loan originations						$ 27,000,000
Common stock shares for payment of interest			12,000,000					12,000,000
Deemed dividend					$ 10,700,000
Debt instrument, face amount						$ 30,000,000
Number of warrant to purchase shares						150,000,000

SCHEDULE OF OPERATING LEASE ASS

SCHEDULE OF OPERATING LEASE ASSETS AND LIABILITIES (Details) - USD ($)	Dec. 31, 2023	Mar. 31, 2023	Mar. 31, 2022
Leases
Operating leases	$ 414,865	$ 448,240	$ 593,389
Total lease assets	414,865	448,240	593,389
Operating leases	33,790	$ 41,385	$ 134,578
Operating Lease, Liability, Current, Statement of Financial Position [Extensible Enumeration]		Accrued Liabilities and Other Liabilities	Accrued Liabilities and Other Liabilities
Operating leases	416,277	$ 440,478	$ 461,515
Total lease liabilities	$ 450,067	$ 481,863	$ 596,093

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, 2023	Dec. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Mar. 31, 2023	Mar. 31, 2022
Total lease cost	$ 28,289	$ 21,831	$ 84,112	$ 45,009	$ 303,157	$ 585,015
General and Administrative Expense [Member]
Total lease cost	$ 28,289	$ 21,831	$ 84,112	$ 45,009	303,157	585,015
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, 2023	Mar. 31, 2023	Mar. 31, 2022
Leases
2024	$ 100,062	$ 97,977
2025	102,842	100,757
2026	105,621	103,536
2027	108,400	106,316
2028	111,180	109,095
Thereafter	113,960	196,441
Total remaining payments	642,065	714,122
Less imputed interest	191,998	232,259
Total lease liability	450,067	481,863	$ 596,093
Less imputed interest	$ (191,998)	$ (232,259)

LEASES (Details Narrative)

LEASES (Details Narrative)	Dec. 31, 2023	Mar. 31, 2023
Minimum [Member]
Remaining lease term	1 year	1 year
Lease, discount rate	10%	10%
Maximum [Member]
Remaining lease term	10 years	10 years
Lease, discount rate	12%	12%

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, 2023	Dec. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Mar. 31, 2023	Mar. 31, 2022
Income Tax Disclosure [Abstract]
Current Federal Tax Expense (Benefit)						$ (2,098,199)
Current State and Local Tax Expense (Benefit)						100,568
Current Foreign Tax Expense (Benefit)
Current Income Tax Expense (Benefit)						(1,997,631)
Deferred Federal Income Tax Expense (Benefit)						(1,038,359)
Deferred State and Local Income Tax Expense (Benefit)
Deferred Foreign Income Tax Expense (Benefit)
Deferred Income Tax Expense (Benefit)						(1,038,359)
Income Tax Expense (Benefit)	$ 3,554	$ 104,129	$ 3,554	$ (789,803)		$ (3,035,990)

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, 2023	Dec. 31, 2022	Mar. 31, 2023	Mar. 31, 2022
Income Tax Disclosure [Abstract]
Federal statutory rate	21%	21%	21%	21%
State and local income taxes				(0.50%)
Change in valuation allowance for NOL carry-forwards	(21.00%)	(21.00%)	(21.00%)	(6.70%)
Stock warrant transactions and other items		(2.50%)		1.30%
Effective income tax rate	0.80%	(2.50%)		15.10%
Permanent differences	0.80%
Effective income tax rate	0.80%	(2.50%)		15.10%

SCHEDULE OF DEFERRED TAX ASSET

SCHEDULE OF DEFERRED TAX ASSET LIABILITY (Details) - USD ($)	Mar. 31, 2023	Mar. 31, 2022
Income Tax Disclosure [Abstract]
Share-based compensation	$ 928,525	$ 972,043
Accruals and reserves not currently deductible	2	649,113
Impairment of investments and inventory	661,050	660,904
Other	215,542	141,349
Total deferred tax assets	1,805,119	2,423,409
Less: valuation allowance	(1,805,119)	(2,342,204)
Total deferred tax assets, net		$ 81,205

SCHEDULE OF UNRECOGNIZED TAX BE

SCHEDULE OF UNRECOGNIZED TAX BENEFITS (Details) - USD ($)	12 Months Ended
SCHEDULE OF UNRECOGNIZED TAX BENEFITS (Details) - USD ($)	Mar. 31, 2023	Mar. 31, 2022
Income Tax Disclosure [Abstract]
Beginning Balance	$ 921,977	$ 904,643
Additions for tax positions related to the current year	3,809	17,334
Ending Balance	$ 925,786	$ 921,977

SCHEDULE OF INCOME TAX RETURNS

SCHEDULE OF INCOME TAX RETURNS SUBJECT TO EXAMINATION (Details)	12 Months Ended
	Mar. 31, 2023
UNITED STATES \| Minimum [Member]
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]
Tax Jurisdiction	2017
UNITED STATES \| Maximum [Member]
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]
Tax Jurisdiction	2022
KOREA, REPUBLIC OF
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]
Tax Jurisdiction	2022

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	12 Months Ended
INCOME TAXES (Details Narrative) - USD ($)	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2021
Operating Loss Carryforwards [Line Items]
Deferred Tax Assets, Valuation Allowance	$ 1,805,119	$ 2,342,204
Deferred Income Tax Expense (Benefit)		(1,038,359)
Liability for Uncertainty in Income Taxes, Current	3,809	17,334
Unrecognized Tax Benefits	925,786	921,977	$ 904,643
Accrued interest and penalties		121,790
Foreign Startup Operation [Member]
Operating Loss Carryforwards [Line Items]
Deferred Tax Assets, Valuation Allowance	163,192	491,496
Deferred Income Tax Expense (Benefit)	$ 163,192	$ 491,496

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative)																				1 Months Ended													9 Months Ended	12 Months Ended
RELATED PARTY TRANSACTIONS (Details Narrative)	Aug. 31, 2023 USD ($) $ / shares shares	Jul. 31, 2023 USD ($)	Jul. 01, 2023 USD ($) $ / shares shares	May 04, 2023 shares	Apr. 17, 2023 USD ($) $ / shares shares	Mar. 31, 2023 USD ($) $ / shares shares	Mar. 24, 2023 USD ($) shares	Feb. 28, 2023 USD ($) $ / shares shares	Feb. 03, 2023 USD ($) shares	Feb. 03, 2023 USD ($) shares	Sep. 17, 2022 USD ($)	Sep. 15, 2022 USD ($) $ / shares shares	Aug. 11, 2022 USD ($)	Jul. 01, 2022 USD ($)	Jun. 17, 2022 USD ($)	Jun. 15, 2022 USD ($) $ / shares shares	Jun. 15, 2022 USD ($) $ / shares shares	Feb. 28, 2022 shares	Apr. 30, 2021 USD ($) $ / shares shares	Mar. 31, 2023 USD ($) $ / shares shares	Feb. 28, 2023 USD ($) $ / shares shares	Jun. 30, 2022 USD ($) $ / shares shares	May 31, 2022 USD ($) shares	Jan. 31, 2022 USD ($) $ / shares shares	Dec. 31, 2021 USD ($) $ / shares shares	Sep. 30, 2021 USD ($)	Jul. 31, 2021 USD ($)	Apr. 30, 2021 USD ($) $ / shares	Apr. 30, 2021 USD ($) $ / shares shares	Jul. 31, 2020 USD ($) $ / shares shares	Feb. 29, 2020 shares	Oct. 31, 2017 USD ($) $ / shares shares	Dec. 31, 2023 USD ($) $ / shares	Mar. 31, 2023 USD ($) $ / shares shares	Mar. 31, 2022 USD ($) $ / shares shares	Mar. 31, 2021 shares	Oct. 30, 2023 $ / shares	Jun. 30, 2023 USD ($)	Dec. 09, 2022 USD ($)	Aug. 09, 2022 USD ($)	May 19, 2022 $ / shares
Investment in unconsolidated entities, net						$ 206,231														$ 206,231														$ 206,231	$ 5,063,940
Warrant exercise price \| $ / shares						$ 0.0001		$ 0.001											$ 0.20	$ 0.0001	$ 0.001							$ 0.20	$ 0.20					$ 0.0001
Number of stock issued \| shares																			27,000,000										27,000,000							38,300,000
Loan amount													$ 10,000,000																									$ 27,000,000
Warrants, granted \| shares																																		818,181,819	250,000,000
Fair Value Adjustment of Warrants																					$ 109,780													$ 109,780
common stock, par value \| $ / shares						$ 0.0001														$ 0.0001														$ 0.0001			$ 0.0001
Debt interest percentage						8%														8%													8%	8%
Operating Lease, Liability						$ 481,863														$ 481,863													$ 450,067	$ 481,863	$ 596,093
Consulting income																																		50,000	33,000
Liability settlement amount																																		2	$ 715,596
Debt maturity date													Aug. 12, 2024
Fund or to readvance						$ 1,500,000														$ 1,500,000														$ 1,500,000
Origination fee		$ 24,000
Preferred Stock, Par or Stated Value Per Share \| $ / shares						$ 0.0001														$ 0.0001														$ 0.0001	$ 0.0001
Payments for Loans																																		$ 418,323
Loans Assumed																																	27,000,000
APB Revolving Note [Member]
Loan amount													$ 10,000,000
Debt interest percentage													8%
Fund or to readvance																																							$ 6,000,000
Advancing Promissory Note [Member]
Warrant exercise price \| $ / shares												$ 0.033				$ 0.033	$ 0.033
Loan amount												$ 27,000,000				$ 27,000,000	$ 27,000,000
Loan origination fee												$ 270,000
Warrants to purchase shares \| shares												818,181,819				818,181,819	818,181,819
Debt interest percentage												8%				8%	8%
Debt conversion, shares converted \| shares												818,181,819					818,181,819
Debt maturity date												May 01, 2024
Origination fee												$ 270,000				$ 270,000	$ 270,000
Stemtech Promissory Note [Member]
Loan amount																																						1,400,000
Stemtech Promissory Note [Member] \| Interest Expense [Member]
Loan amount																																						1,100,000
Stemtech Promissory Note [Member] \| Note Warrant [Member]
Loan amount																																						$ 1,100,000
Decentralized Sharing Systems Inc [Member]
Liabilities Assumed																																	7,240,000
Accrued interest payable																																	239,790
Loans Assumed																																	27,000,000
Warrant [Member]
Warrants, granted \| shares																					8,444,663													8,444,663
Common Stock [Member]
Warrant exercise price \| $ / shares						$ 0.0001														$ 0.0001														$ 0.0001
Common stock shares purchase price \| $ / shares																			$ 0.24						$ 0.075			$ 0.24	$ 0.24
Common Stock [Member] \| Maximum [Member]
Warrant to purchase shares \| shares																																				29,200,000
Decentralized Sharing Systems Inc [Member]
Number of stock issued \| shares				280,528,500
Loan amount																			$ 30,000,000									$ 30,000,000	$ 30,000,000
Loan amount																			$ 30,000,000									$ 30,000,000	$ 30,000,000
Debt convertible rate																			0.20										0.20
Deemed dividend							$ 10,700,000
Warrants exchange \| shares							60,000,000
Number of shares issued for services \| shares							818,181,819
Payments to acquire productive assets																																		$ 108,000	$ 156,000
Liabilities Assumed																																	7,240,000
Accrued interest payable																																	240,000
Decentralized Sharing Systems Inc [Member] \| Warrant [Member]
Warrant exercise price \| $ / shares																			$ 0.22									$ 0.22	$ 0.22
Loan amount																			$ 30,000,000									$ 30,000,000	$ 30,000,000
Warrants, granted \| shares																			150,000,000										150,000,000
Number of shares issued for services \| shares							818,181,819
Decentralized Sharing Systems Inc [Member] \| Class A And Class B Common Stock [Member]
Common stock shares purchase price \| $ / shares								$ 0.021													$ 0.021
Common stock shares issued to settle \| shares								26,285,714
Common stock value issued to settle								$ 552,000
Decentralized Sharing Systems Inc [Member] \| Common Stock [Member]
Common stock shares purchase price \| $ / shares					$ 0.0187
Common stock shares issued to settle \| shares					28,877,005
Common stock value issued to settle					$ 539,806
Alset Title Company, Inc. [Member]
Purchased an office building																									$ 8,942,640
HWH International, Inc. [Member]
Warrant exercise price \| $ / shares																																$ 0.15
Loan amount																																								$ 78,636
Loan amount																																$ 50,000								$ 78,635
Warrants to purchase shares \| shares																																333,333
Debt conversion, shares converted \| shares																																333,333
HWH World Inc [Member]
Operating Lease, Liability																																			261,835
Operating Lease, Expense																																			222,092
Lease rent																																	$ 630
Impact Biomedical Inc and Bio Health Holdings Inc [Member]
Purchase aggregate value																																			$ 111,414
Alchemist Holding, LLC [Member]
Number of stock issued \| shares																															22,700,000
American Pacific Bancorp Inc [Member]
Loan amount						$ 1,430,459						$ 5,700,000				$ 5,700,000	$ 5,700,000			$ 1,430,459														$ 1,430,459
Loan amount													$ 10,000,000
Debt interest percentage												8%	8%			8%	8%
Monthly payaments												$ 43,897		$ 43,897		$ 43,897
Debt maturity date																Jun. 01, 2024
Proceeds from loan											$ 5,522,829				$ 5,522,829
Fund or to readvance																																							$ 6,000,000
Common Class A [Member]
Loan origination fee																			$ 15,000,000									15,000,000	$ 15,000,000
common stock, par value \| $ / shares						$ 0.0001														$ 0.0001													$ 0.0001	$ 0.0001	$ 0.0001
Common Class A [Member] \| Advancing Promissory Note [Member]
Loan origination fee												$ 2,700
Debt conversion, shares converted \| shares												8,181,818.19
Common Class A [Member] \| Decentralized Sharing Systems Inc [Member]
Number of stock issued \| shares							693,194
Loan origination fee																												$ 3,000,000	$ 3,000,000
Number of shares issued for services \| shares							9,452,647
Common stock issued for debt modification, shares \| shares							14,854,159
Common Class A [Member] \| Decentralized Sharing Systems Inc [Member] \| Warrant [Member]
Warrants, granted \| shares							25,000,000
Related Party [Member]
Aggregate amount						$ 167,578														$ 167,578													$ 0	$ 167,578
Related Party [Member] \| HWH World Inc [Member]
Due to Related Parties, Current																																			$ 213,742
Related Party [Member] \| K Beauty Research Lab. Co., Ltd [Member]
Aggregate amount																																			2,300,000
Director [Member] \| Common Class A [Member] \| Decentralized Sharing Systems Inc [Member]
Shares, Outstanding \| shares						305,349,589														305,349,589														305,349,589
Sharing Services Global Corporation [Member] \| Common Class A [Member] \| Decentralized Sharing Systems Inc [Member]
Number of shares issued for services \| shares						280,528,500
Related-Party Legal Claims [Member] \| Alchemist Holding, LLC [Member]
Number of stock issued \| shares																															15,600,000
Stock Purchase and Share Subscription Agreement [Member] \| Decentralized Sharing Systems Inc [Member]
Investment in unconsolidated entities, net																									$ 3,000,000
Warrant to purchase shares \| shares																									50,000,000
Warrant exercise price \| $ / shares																									$ 0.063
Number of common stock exchanged \| shares																									50,000,000
Warrants and Rights Outstanding, Term																									5 years
Common stock shares purchase price \| $ / shares																									$ 0.075
Deemed dividend																									$ 2,300,000
Stock Purchase and Share Subscription Agreement [Member] \| Mr Chan [Member]
Investment in unconsolidated entities, net																														$ 3,000,000
Stock Purchase and Share Subscription Agreement [Member] \| Mr Chan [Member] \| Common Class A [Member]
Number of common stock issued \| shares																														30,000,000
Warrant to purchase shares \| shares																														10,000,000
Warrant exercise price \| $ / shares																														$ 0.20
Number of stock issued \| shares																														30,000,000
Security Purchase Agreement [Member] \| Decentralized Sharing Systems Inc [Member]
Warrant to purchase shares \| shares																						150,000,000
Loan amount																						$ 27,000,000
Common stock isssued for payment of interest \| shares																			12,000,000										12,000,000
Deemed dividend																				$ 10,700,000
Warrants to purchase shares \| shares																						818,181,819
common stock, par value \| $ / shares																						$ 0.033
Proceeds from loan originations																						$ 27,000,000
Debt interest percentage																8%	8%
Debt conversion, shares converted \| shares																						818,181,819
Origination fee \| shares																						270,000
Business Consulting Agreement [Member]
Warrant to purchase shares \| shares																								50,000,000
Warrant exercise price \| $ / shares																								$ 0.0001
Number of shares of stock issued \| shares									33,333,333	33,333,333
Accrued and unpaid service fees									$ 700,000	$ 700,000
Business Consulting Agreement [Member] \| New Electric CV Corp [Member]
Monthly payaments																											$ 4,166
Business Consulting Agreement [Member] \| Common Class A [Member]
Warrant exercise price \| $ / shares																								$ 0.000001
Number of stock issued \| shares																		50,000,000						50,000,000
Business Consulting Agreement [Member] \| Related Party [Member]
Due to Related Parties, Current																								$ 60,000
Consulting Agreement [Member]
common stock, par value \| $ / shares																								$ 0.07
Fair Value Adjustment of Warrants																								$ 3,500,000
Consulting expense																																		$ 3,500,000	800,000
Consulting expenses fully amortized						$ 2,900,000
Advisory Agreement [Member] \| HWH World Inc [Member]
Professional Fees																										$ 10,000
Consulting income																																			76,700
Confidential Settlement Agreement [Member]
Common stock shares purchase price \| $ / shares																																									$ 0.25
Sale of stock, shares issued \| shares																							26,091,136
One time payment																							$ 1,043,645
Co Founders Agreement [Member]
Liability settlement amount																																		0	715,596
Repurchase of common stock																																		652,278
Sub Lease Agreement [Member]
Lease rent																																		$ 104,000	$ 105,000
Securities Purchase Agreement [Member]
common stock, par value \| $ / shares			$ 0.01
common stock, par value \| $ / shares			$ 0.001
Number of shares purchased \| shares			1,000
Shares for a consideration			$ 10
Gross proceeds generated from the sales			711,300
Securities Purchase Agreement [Member] \| Maximum [Member]
Gross proceeds generated from the sales			1,210,224
Asset Purchase Agreement [Member]
Gross proceeds generated from the sales			$ 757,641.98
Exclusive Intellectual Property Agreement [Member]
Shares for a consideration		$ 10
Debt Exchange Agreement [Member] \| Sharing Systems Inc [Member]
Loan amount	$ 26,169,367
Number of shares of stock issued \| shares	26,000
Fund or to readvance	$ 27,000,000
Preferred Stock, Par or Stated Value Per Share \| $ / shares	$ 0.0001
Payments for Loans	$ 27,000,000
Dividends rate	25%

STOCKHOLDERS_ EQUITY (Details N

STOCKHOLDERS’ EQUITY (Details Narrative) - USD ($)															1 Months Ended								3 Months Ended	6 Months Ended	9 Months Ended	12 Months Ended
STOCKHOLDERS’ EQUITY (Details Narrative) - USD ($)	Dec. 15, 2023	Oct. 30, 2023	Aug. 31, 2023	May 04, 2023	Apr. 17, 2023	Mar. 24, 2023	Feb. 28, 2023	Feb. 03, 2023	Feb. 03, 2023	Sep. 15, 2022	Aug. 11, 2022	Jun. 15, 2022	Feb. 28, 2022	Apr. 30, 2021	Feb. 28, 2023	Jun. 30, 2022	May 31, 2022	Jan. 31, 2022	Dec. 31, 2021	Apr. 30, 2021	Apr. 30, 2021	Feb. 29, 2020	Jun. 30, 2022	Sep. 30, 2022	Dec. 31, 2023	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2021	Jul. 31, 2023	Jun. 30, 2023	May 19, 2022
Accumulated Other Comprehensive Income (Loss) [Line Items]
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
Preferred stock, par value																										$ 0.0001	$ 0.0001
Number of shares issued														27,000,000							27,000,000							38,300,000
Origination fee														15,000,000						15,000,000	15,000,000
Prepayment of interest shares																					12,000,000
Deemed dividend																			$ 2,300,000		$ 1,100,000
Investment in unconsolidated entities, net																										$ 206,231	$ 5,063,940
Exercise price							$ 0.001							$ 0.20	$ 0.001					$ 0.20	$ 0.20					$ 0.0001
Fair value of warrants															$ 109,780											$ 109,780
Debt instrument, face amount											$ 10,000,000																			$ 27,000,000
Membership interest in 1044Pro																									8%	8%
Origination fee																													$ 24,000
Adjustment to additional paid in capital																$ 2,000,000
Common stock issued upon cancellation of stock warrants, value																											$ 3,000,000
Debt instrument, interest rate											8%
Debt instrument, maturity date											Aug. 12, 2024
Reverse stock split	1,400-for-1	700-for-1 and not more than 1,800-for-1
Other Loans Payable																										1,500,000
Payments for Loans																										$ 418,323
Decentralized Sharing Systems Inc [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Deemed dividend						$ 10,700,000
Decentralized Sharing Systems Inc [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares issued				280,528,500
Debt instrument, face amount														$ 30,000,000						$ 30,000,000	$ 30,000,000
Deemed dividend						$ 10,700,000
Alchemist Holding, LLC [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares issued																						22,700,000
Advancing Promissory Note [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Debt conversion shares issued										818,181,819		818,181,819
Exercise price										$ 0.033		$ 0.033
Debt instrument, face amount										$ 27,000,000		$ 27,000,000
Warrants to purchase shares										818,181,819		818,181,819
Membership interest in 1044Pro										8%		8%
Origination fee										$ 270,000		$ 270,000
Debt instrument, interest rate										8%
Debt instrument, maturity date										May 01, 2024
Origination fee										$ 270,000
Convertible Promissory Note [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Exercise price										$ 0.22		$ 0.22
Debt instrument, face amount										$ 30,000,000		$ 30,000,000
Warrants to purchase shares										150,000,000		150,000,000
Adjustment to additional paid in capital										$ 2,000,000
Related-Party Legal Claims [Member] \| Alchemist Holding, LLC [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares issued																						15,600,000
Stock Purchase and Share Subscription Agreement [Member] \| Decentralized Sharing Systems Inc [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares issued, price per share																			$ 0.075
Investment in unconsolidated entities, net																			$ 3,000,000
Number of common stock exchanged																			50,000,000
Warrant to purcahse																			50,000,000
Exercise price																			$ 0.063
Deemed dividend																			$ 2,300,000
Business Consulting Agreement [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrant to purcahse																		50,000,000
Exercise price																		$ 0.0001
Common stock issued for deferred financing costs and prepaid interest on debt, shares								33,333,333	33,333,333
Accrued and unpaid service fees								$ 700,000	$ 700,000
Business Consulting Agreement [Member] \| Related Party [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Due to related party																		$ 60,000
Consulting Agreement [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Fair value of warrants																		$ 3,500,000
Price per share																		$ 0.07
Confidential Settlement Agreement [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares issued, price per share																															$ 0.25
Number of sale of shares																	26,091,136
One time payment																	$ 1,043,645
Co Founders Agreement [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Repurchase of common stock																							$ 652,278	$ 626,187
Liability recovery amount																							$ 324,230	$ 324,230
DSS Letter Agreement [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares issued								33,333,333
Unpaid interest								$ 700,000
Dssi First Letter Agreement [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares issued							26,285,714
Unpaid interest							$ 552,000
Price per share							$ 0.021								$ 0.021
Dssi Second Letter Agreement [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares issued					28,877,005
Unpaid interest					$ 539,806
Price per share					$ 0.0187
Trade price per share					0.0180
Debt Exchange Agreement [Member] \| Sharing Systems Inc [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Preferred stock, par value			$ 0.0001
Debt instrument, face amount			$ 26,169,367
Common stock issued for deferred financing costs and prepaid interest on debt, shares			26,000
Other Loans Payable			$ 27,000,000
Payments for Loans			$ 27,000,000
Dividends rate			25%
Series A Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Preferred stock shares authorized																									100,000,000	100,000,000
Preferred stock, par value																									$ 0.0001	$ 0.0001
Preferred stock, voting rights percentage																										86%
Preferred stock, redemption price per share																										$ 0.001
Debt conversion shares issued																										0	0	21,750,000
Preferred stock shares outstanding																									3,100,000	3,100,000	3,100,000
Cancellation of stock shares																										2,900,000	2,900,000
Series B Convertible Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Preferred stock shares authorized																										10,000,000
Preferred stock, par value																										$ 0.0001	$ 0.0001
Preferred stock shares outstanding																										0	0
Series C Convertible Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Preferred stock shares authorized																											10,000,000
Preferred stock, par value																										$ 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
Common stock issued for debt modification, shares																											10,000
Series C Convertible Preferred Stock [Member] \| Maximum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Preferred stock shares authorized																										10,000,000
Common Class A [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock, shares authorized																									1,990,000,000	1,990,000,000	1,990,000,000
Common stock par value																									$ 0.0001	$ 0.0001	$ 0.0001
Common stock, shares outstanding																									376,328,885	347,451,880	288,923,969
Conversion of Stock, Shares Converted																											10,000
Common stock, shares issued																									376,328,885	347,451,880	288,923,969
Common Class A [Member] \| Decentralized Sharing Systems Inc [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock issued for debt modification, shares						14,854,159
Number of shares issued						693,194
Origination fee																				$ 3,000,000	$ 3,000,000
Common Class A [Member] \| Advancing Promissory Note [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Debt conversion shares issued										8,181,818.19
Origination fee										$ 2,700
Common Class A [Member] \| Business Consulting Agreement [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares issued													50,000,000					50,000,000
Exercise price																		$ 0.000001
Common Class A [Member] \| Maximum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock, shares authorized																										1,990,000,000
Common Class B [Member]
Accumulated Other Comprehensive Income (Loss) [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 outstanding																									0	0	0
Common stock, shares issued																									0	0	0
Common Class B [Member] \| Maximum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock, shares authorized																										10,000,000
Class A Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Exercise of warrants																											1,500,000
Class A Common Stock [Member] \| Stock Purchase and Share Subscription Agreement [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares issued																					27,000,000
Investment in unconsolidated entities, net																			$ 3,000,000
Number of common stock exchanged																			50,000,000
Warrant to purcahse																			50,000,000
Series D Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Preferred stock, par value																									$ 0.0001	$ 0.0001
Preferred stock shares outstanding																									26,000	26,000
Series D Preferred Stock [Member] \| Debt Exchange Agreement [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Preferred stock, par value			$ 0.0001
Common stock issued for deferred financing costs and prepaid interest on debt, shares			26,000
Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Preferred stock shares authorized																										200,000,000
Preferred Stock [Member] \| Series A Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock issued for debt modification, shares																											(2,000,000)
Common stock issued upon cancellation of stock warrants, value
Preferred Stock [Member] \| Series D Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock issued for debt modification, shares																									26,000
Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares issued, price per share														$ 0.24					$ 0.075	$ 0.24	$ 0.24
Exercise price																										$ 0.0001
Exercise of warrants																											313,200
Common Stock [Member] \| Decentralized Sharing Systems Inc [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares issued, price per share					$ 0.0187
Common stock shares issued to settle					28,877,005
Accrued and unpaid service fees					$ 539,806
Common Stock [Member] \| Maximum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrant to purcahse																												29,200,000
Common Stock [Member] \| Common Class A and B [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock issued for debt modification, shares																										14,854,159	10,000
Number of shares issued						10,145,841																				10,145,841	50,000,000
Common stock issued for deferred financing costs and prepaid interest on debt, shares																										33,333,333	27,000,000
Common stock issued upon cancellation of stock warrants, value						$ 213,062																				$ 1,015	$ 5,000
Deemed dividend						$ 213,062
Class A And Class B Common Stock [Member] \| Decentralized Sharing Systems Inc [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares issued, price per share							$ 0.021								$ 0.021
Common stock shares issued to settle							26,285,714
Accrued and unpaid service fees							$ 552,000
Treasury Stock, Common [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock issued upon cancellation of stock warrants, value
Treasury stock reported																									26,091,136

SCHEDULE OF WARRANT ACTIVITY (D

SCHEDULE OF WARRANT ACTIVITY (Details) - $ / shares	1 Months Ended	12 Months Ended
SCHEDULE OF WARRANT ACTIVITY (Details) - $ / shares	Feb. 28, 2023	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2021
Number of warrants oustanding		210,333,333	10,333,333
Weighted average exercise price, outstanding		$ 0.18	$ 0.20
Weighted average remaining contractual term		4 years 1 month 6 days	2 years 3 months 18 days
Number of warrants, granted		818,181,819	250,000,000
Weighted Average Exercise Price, granted		$ 0.033	$ 0.14
Number of warrants, exercised			(50,000,000)
Weighted average exercise price, exercised			$ 0.0001
Number of warrants, exercised		(1,028,515,152)
Weighted Average Exercise Price, expired		$ 0.06
Number of warrants oustanding			210,333,333	10,333,333
Weighted average exercise price, outstanding			$ 0.18	$ 0.20
Number of warrants, exercised			50,000,000
Independent Sales Force [Member]
Number of warrants oustanding		2,180,000	3,998,000
Weighted average exercise price, outstanding		$ 0.02	$ 0.09
Weighted average remaining contractual term		1 year 2 months 12 days
Number of warrants, granted			2,400	4,013,000
Number of warrants, exercised			(313,200)
Weighted average exercise price, exercised			$ 0.01
Number of warrants, exercised			(1,507,200)	(2,066,600)
Number of warrants oustanding		2,180,000	2,180,000	3,998,000
Weighted average exercise price, outstanding		$ 0.01	$ 0.02	$ 0.09
Weighted average exercise price, granted			0.01
Weighted average exercise price, expired or forfeited			$ 0.03
Weighted average remaining contractual term oustanding ending		2 months 12 days
Weighted average remaining contractual term, outstanding beginning			1 year 4 months 24 days
Number of warrants, exercised			313,200
Consultants [Member]
Number of warrants oustanding			100,000
Weighted average exercise price, outstanding		$ 3	$ 3
Weighted average remaining contractual term		7 days	1 year
Number of warrants, granted
Number of warrants, exercised
Weighted average exercise price, exercised		$ 3
Number of warrants, exercised			(100,000)
Number of warrants oustanding				100,000
Weighted average exercise price, outstanding			$ 3	$ 3
Weighted average exercise price, granted
Number of warrants, exercised
Warrant [Member]
Number of warrants oustanding		19,700,000	24,075,000
Weighted average exercise price, outstanding		$ 0.03	$ 0.11
Weighted average remaining contractual term		2 years 7 months 6 days	3 years 6 months
Number of warrants, granted	8,444,663	8,444,663
Number of warrants, exercised			(1,500,000)
Weighted average exercise price, exercised			$ 0.13
Number of warrants, exercised		(4,700,000)	(2,875,000)
Number of warrants oustanding		23,444,663	19,700,000	24,075,000
Weighted average exercise price, outstanding		$ 0.02	$ 0.03	$ 0.11
Weighted average exercise price, granted		$ 0.0001
Weighted average exercise price, expired or forfeited			$ 0.19
Weighted average remaining contractual term granted		5 years
Weighted average remaining contractual term oustanding ending			2 years 10 months 24 days
Number of shares, unvested		1,875,000
Weighted average exercise price, Unvested			$ 0.01
Weighted Average Remaining Term, Unvested		1 year 1 month 6 days
Number of warrants vested		21,569,663
Weighted average exercise price, vested			$ 0.02
Weighted Average Remaining Term, Vested		3 years 1 month 6 days
Number of warrants, exercised			1,500,000

SUMMARY OF WARRANT OUTSTANDING

SUMMARY OF WARRANT OUTSTANDING AND EXERCISABLE WARRANTS (Details) - $ / shares	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2021
Number of shares, warrants outstanding	25,624,663
Weighted average remaining contractual term	4 years 1 month 6 days	2 years 3 months 18 days
Weighted average exercise price		$ 0.18	$ 0.20
Number of share warrants exercisable	23,749,663
Warrant One [Member]
Number of shares, warrants outstanding	11,444,663
Weighted average remaining contractual term	4 years 6 months
Weighted average exercise price	$ 0.0001
Number of share warrants exercisable	11,444,663
Weighted average exercise price	$ 0.0001
Warrant Two [Member]
Number of shares, warrants outstanding	12,000,000
Weighted average remaining contractual term	1 year 4 months 24 days
Weighted average exercise price	$ 0.03
Number of share warrants exercisable	10,125,000
Weighted average exercise price	$ 0.03
Warrant Three [Member]
Number of shares, warrants outstanding	2,180,000
Weighted average remaining contractual term	2 months 12 days
Weighted average exercise price	$ 0.01
Number of share warrants exercisable	2,180,000
Weighted average exercise price	$ 0.01

STOCK-BASED COMPENSATION (Detai

STOCK-BASED COMPENSATION (Details Narrative) - USD ($)		1 Months Ended						3 Months Ended		9 Months Ended		12 Months Ended
STOCK-BASED COMPENSATION (Details Narrative) - USD ($)	Apr. 30, 2021	Feb. 28, 2023	Sep. 30, 2022	Jun. 30, 2022	Jan. 31, 2022	Apr. 30, 2021	Oct. 31, 2017	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2021	Oct. 30, 2023	Jul. 01, 2023	Jun. 30, 2023	Aug. 11, 2022	Aug. 09, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Fair value of common stock														$ 3,600,000
Share-based payment arrangement, expense												$ 160,225	$ 2,300,000
Common stock exercise price	$ 0.20	$ 0.001				$ 0.20						$ 0.0001
Fair value of warrant		$ 109,780										$ 109,780
Loan amount																	$ 27,000,000	$ 10,000,000
Common stock, par value												$ 0.0001			$ 0.0001
Common stock issued upon cancellation of stock warrants, shares	27,000,000					27,000,000								38,300,000
Share granted												818,181,819	250,000,000
Expired or forfeited												1,028,515,152
Consulting expenses								$ 0	$ 594,521
Vested warrant to purchase shares												8,444,663
Gain (loss) on employee warrants liability								$ 0	$ 39,375	$ 0	$ 207,210
Consulting Agreement [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Fair value of warrant					$ 3,500,000
Consulting expense												$ 3,500,000	$ 800,000
Securities Purchase Agreement [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Common stock, par value																$ 0.001
HWH International, Inc. [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Common stock exercise price							$ 0.15
Loan amount							$ 50,000												$ 78,635
Debt conversion shares							333,333
Number of warrant to purchase shares							333,333
DSS [Member] \| Consulting Agreement [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Warrants to purchase					50,000,000
Common stock exercise price					$ 0.0001
Fair value of warrant					$ 3,500,000
Consulting fees					$ 60,000
Common stock, par value					$ 0.07
Consulting expense												$ 3,500,000	$ 800,000
Common stock issued upon cancellation of stock warrants, shares		50,000,000
DSSI [Member] \| Securities Purchase Agreement [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of warrant to purchase shares			150,000,000	818,181,819								150,000,000
Common stock exercise price			$ 0.033	$ 0.033
Loan amount			$ 30,000,000	$ 27,000,000								$ 30,000,000
Conversion of stock, shares converted			818,181,819	818,181,819
John Thatch [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Warrants to purchase												8,444,663
Fair value of warrant												$ 109,780
Director [Member] \| HWH International, Inc. [Member] \| Convertible Notes [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Loan amount																			$ 78,636
Independent Sales Force [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Fair value of common stock														$ 1,500,000
Share granted													2,400	4,013,000
Expired or forfeited													1,507,200	2,066,600
Maximum [Member] \| Independent Sales Force [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Common stock exercise price														$ 0.25
Warrant term														2 years
Minimum [Member] \| Independent Sales Force [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Common stock exercise price														$ 0.01
Warrant term														1 year
Common Stock [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Common stock exercise price												$ 0.0001
Common Stock [Member] \| Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of warrant to purchase shares														29,200,000
Warrant [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock based compensation awards												$ 160,225	$ 2,300,000
Share-based payment arrangement, expense												13,207	186,264
Share based compensation vested awards												$ 173,432	$ 2,500,000
Share granted		8,444,663										8,444,663
Expired or forfeited												4,700,000	2,875,000
Warrant [Member] \| DSSI [Member] \| Securities Purchase Agreement [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of warrant to purchase shares			818,181,819
Loan amount			$ 27,000,000

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	Mar. 31, 2023	Mar. 31, 2022	Feb. 29, 2020
Related Party Transaction [Line Items]
Settlement Liabilities, Current		$ 341,919
Alchemist Holdings LLC [Member]
Related Party Transaction [Line Items]
Settlement Liabilities, Current		$ 715,596	$ 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, 2023	Dec. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Mar. 31, 2023	Mar. 31, 2022
Revenue from External Customer [Line Items]
Total net sales	$ 2,885,645	$ 3,245,903	$ 8,172,469	$ 12,737,673	$ 16,102,136	$ 34,424,314
Total segment gross profit	2,183,962	1,602,792	5,955,154	7,677,757	9,256,670	23,622,443
Selling and marketing expenses	948,228	928,246	3,112,773	5,723,642	6,989,660	17,239,655
General and administrative expenses	1,972,405	4,678,620	6,375,717	13,787,444	17,081,915	19,714,963
Consolidated operating loss	(736,671)	$ (4,004,074)	(3,533,336)	(11,833,329)	(14,814,905)	(13,332,175)
Assets	$ 7,821,341		7,821,341		17,079,715	43,164,724
Consolidated payments for property and equipment				1,404,013	1,196,406	9,331,967
Consolidated depreciation and amortization			$ 442,643	$ 539,411	726,666	655,267
Corporate Segment [Member]
Revenue from External Customer [Line Items]
Assets					12,118,647	29,435,505
Consolidated payments for property and equipment					1,196,406	9,123,016
Consolidated depreciation and amortization					624,933	560,808
Health And Wellness Products [Member]
Revenue from External Customer [Line Items]
Total net sales					15,990,756	32,147,330
Total segment gross profit					9,192,641	22,059,788
Consolidated payments for property and equipment						208,952
Consolidated depreciation and amortization					101,733	94,459
Other [Member]
Revenue from External Customer [Line Items]
Total net sales					111,380	2,276,984
Total segment gross profit					64,029	1,562,655
Health And Wellness [Member]
Revenue from External Customer [Line Items]
Assets					$ 4,961,068	$ 13,729,219

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, 2023	Dec. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Mar. 31, 2023	Mar. 31, 2022
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	$ 2,885,645	$ 3,245,903	$ 8,172,469	$ 12,737,673	$ 16,102,136	$ 34,424,314
UNITED STATES
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales					14,699,480	29,803,258
CANADA
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales					769,229	2,446,330
KOREA, REPUBLIC OF
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales					441,666	1,706,367
Other [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales					$ 191,761	$ 468,359

SCHEDULE CONSOLIDATED TOTAL ASS

SCHEDULE CONSOLIDATED TOTAL ASSETS (Details) - USD ($)	Dec. 31, 2023	Mar. 31, 2023	Mar. 31, 2022
Revenues from External Customers and Long-Lived Assets [Line Items]
Total	$ 7,821,341	$ 17,079,715	$ 43,164,724
UNITED STATES
Revenues from External Customers and Long-Lived Assets [Line Items]
Total		15,774,367	39,865,782
KOREA, REPUBLIC OF
Revenues from External Customers and Long-Lived Assets [Line Items]
Total		1,053,773	2,663,149
Other [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Total		$ 198,212	$ 635,793

SCHEDULE OF COMPUTATIONS OF B_2

SCHEDULE OF COMPUTATIONS OF BASIC AND DILUTED LOSS PER SHARE (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Mar. 31, 2023	Mar. 31, 2022
Subsequent Events [Abstract]
Net loss	$ (894,596)	$ (11,024,951)	$ (4,773,744)	$ (30,763,863)	$ (37,685,163)	$ (17,106,497)
Weighted average basic shares	376,328,885	262,832,833	374,543,761	267,956,183	274,108,025	206,211,711
Weighted average diluted shares	376,328,885	262,832,833	374,543,761	267,956,183	274,108,025	206,211,711
Basic	$ (0.002)	$ (0.04)	$ (0.01)	$ (0.12)	$ (0.14)	$ (0.08)
Diluted	$ (0.002)	$ (0.04)	$ (0.01)	$ (0.12)	$ (0.14)	$ (0.08)

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)				1 Months Ended	12 Months Ended
SUBSEQUENT EVENTS (Details Narrative) - USD ($)	May 04, 2023	Apr. 17, 2023	Apr. 30, 2021	Apr. 30, 2021	Mar. 31, 2021	Jan. 17, 2024	Dec. 31, 2023	Mar. 31, 2023	Aug. 11, 2022	Mar. 31, 2022
Subsequent Event [Line Items]
Number of stock issued			27,000,000	27,000,000	38,300,000
Accrued unpaid interest					$ 8,922			$ 54,384
Convertible notes payable
Membership interest in 1044Pro							8%	8%
Convertible notes payable origination fee									$ 600,000
Accrued Liabilities, Current							$ 1,113,570	$ 533,583
Related Party [Member]
Subsequent Event [Line Items]
Other liabilities							$ 0	$ 167,578
DSSI [Member] \| Second DSSI Letter Agreement [Member] \| Subsequent Event [Member]
Subsequent Event [Line Items]
Number of stock issued	280,528,500	28,877,005
Share price		$ 0.0187
Accrued unpaid interest		$ 540,000
Alset Inc [Member] \| Subsequent Event [Member]
Subsequent Event [Line Items]
Convertible notes payable						$ 250,000
Membership interest in 1044Pro						10%
Convertible notes payable origination fee						$ 20,000

SCHEDULE OF NOTE PAYABLE RELATE

SCHEDULE OF NOTE PAYABLE RELATED PARTY (Details) - USD ($)	Dec. 31, 2023	Mar. 31, 2023
Defined Benefit Plan Disclosure [Line Items]
Note payable to related party, net		$ 6,922,043
Unamortized discount and deferred financing costs		(202,779)
American Pacific Bancorp Inc [Member]
Defined Benefit Plan Disclosure [Line Items]
Note payable to related party, net		5,594,253
American Pacific Ban Corp Inc Revolving Note [Member]
Defined Benefit Plan Disclosure [Line Items]
Note payable to related party, net		$ 1,530,569

NOTES PAYABLE, RELATED PARTY (D

NOTES PAYABLE, RELATED PARTY (Details Narrative) - USD ($)				9 Months Ended		12 Months Ended
NOTES PAYABLE, RELATED PARTY (Details Narrative) - USD ($)	Aug. 11, 2022	Jun. 17, 2022	Jun. 15, 2022	Dec. 31, 2023	Dec. 31, 2022	Mar. 31, 2023	Mar. 31, 2022	Jun. 30, 2023	Mar. 31, 2021
Defined Benefit Plan Disclosure [Line Items]
Loan amount	$ 10,000,000							$ 27,000,000
Maturity date	Aug. 12, 2024
Membership interest in 1044Pro				8%		8%
Gross proceeds				$ 1,200,000		$ 10,922,329	$ 30,000,000
Origination fee	$ 600,000
Accrued interest						54,384			$ 8,922
American Pacific Bancorp Inc [Member]
Defined Benefit Plan Disclosure [Line Items]
Loan amount			$ 5,700,000
Maturity date			Jun. 01, 2024
Membership interest in 1044Pro			8%
Periodic payment			$ 43,897
Gross proceeds		$ 5,522,829
American Pacific Ban Corp Inc Revolving Note [Member]
Defined Benefit Plan Disclosure [Line Items]
Loan amount	$ 10,000,000
Membership interest in 1044Pro	8%
Origination fee	$ 600,000
Readvanced note payable	$ 6,000,000
Debt outstanding						1,500,000
Accrued interest						$ 54,384
Decentralized Sharing Systems Inc [Member] \| Assignment Of Limited Liability Company Interests Agreement [Member]
Defined Benefit Plan Disclosure [Line Items]
Loan amount								27,000,000
Accrued interest								240,000
Secured debt								$ 7,240,000

SCHEDULE OF RELATED PARTY CONVE

SCHEDULE OF RELATED PARTY CONVERTIBLE NOTES PAYABLE (Details) - USD ($)	9 Months Ended	12 Months Ended
	Dec. 31, 2023	Mar. 31, 2023	Mar. 31, 2022
Convertible Note Payable Related Party
Convertible notes issuance date	September 2022	September 2022
Convertible notes maturity date	September 2024	September 2024
Convertible notes interest rate	8%	8%
Notes payable		$ 27,000,000	$ 30,050,000
Unamortized debt discount and deferred financing costs		(2,172,914)	20,151,230
Convertible debt		24,827,086	9,898,770
Less: current portion of note payable		24,827,086	9,898,770
Long-term note payable

SCHEDULE OF STATUTORY RATES FOR

SCHEDULE OF STATUTORY RATES FOR OUR DOMESTIC AND FOREIGN OPERATION (Details)	9 Months Ended		12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Mar. 31, 2023	Mar. 31, 2022
Effective income tax rate	21%	21%	21%	21%
UNITED STATES
Effective income tax rate	21%	21%
KOREA, REPUBLIC OF
Effective income tax rate	21%	21%

CONVERTIBLE NOTE PAYABLE, REL_3

CONVERTIBLE NOTE PAYABLE, RELATED PARTY (Details Narrative) - USD ($)						1 Months Ended		12 Months Ended
	Aug. 31, 2023	Mar. 24, 2023	Sep. 15, 2022	Jun. 15, 2022	Apr. 05, 2021	Mar. 31, 2023	Apr. 30, 2021	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2023	Jun. 30, 2023	Feb. 28, 2023	Aug. 11, 2022
Related Party Transaction [Line Items]
Convertible notes payable						$ 27,000,000		$ 27,000,000	$ 30,050,000
Exercise price						$ 0.0001	$ 0.20	$ 0.0001				$ 0.001
Membership interest in 1044Pro						8%		8%		8%
Loan amount											$ 27,000,000		$ 10,000,000
Other Loans Payable						$ 1,500,000		$ 1,500,000
Preferred Stock, Par or Stated Value Per Share						$ 0.0001		$ 0.0001	$ 0.0001
Payments for Loans								$ 418,323
Advancing Promissory Note [Member]
Related Party Transaction [Line Items]
Warrants to purchase shares			818,181,819	818,181,819
Exercise price			$ 0.033	$ 0.033
Origination fee			$ 270,000
Membership interest in 1044Pro			8%	8%
Loan amount			$ 27,000,000	$ 27,000,000
Debt conversion, shares converted			818,181,819	818,181,819
Convertible Promissory Note [Member]
Related Party Transaction [Line Items]
Warrants to purchase shares			150,000,000	150,000,000
Exercise price			$ 0.22	$ 0.22
Loan amount			$ 30,000,000	$ 30,000,000
Two Thousand And Twenty Two Note [Member]
Related Party Transaction [Line Items]
Loan amount											641,790
Accrued interest											$ 546,000
Securities Exchange And Amendment Agreement [Member]
Related Party Transaction [Line Items]
Deemed dividend						$ 10,700,000
Debt Exchange Agreement [Member] \| Sharing Systems Inc [Member]
Related Party Transaction [Line Items]
Loan amount	$ 26,169,367
Other Loans Payable	$ 27,000,000
Common stock issued to settle management fees payable, shares	26,000
Preferred Stock, Par or Stated Value Per Share	$ 0.0001
Payments for Loans	$ 27,000,000
Dividends rate	25%
Decentralized Sharing Systems Inc [Member]
Related Party Transaction [Line Items]
Deemed dividend		$ 10,700,000
Decentralized Sharing Systems Inc [Member] \| Security Purchase Agreement [Member]
Related Party Transaction [Line Items]
Convertible notes payable					$ 30,000,000		$ 30,000,000
Warrants to purchase shares					150,000,000		150,000,000
Exercise price					$ 0.22
Loan to company					$ 30,000,000		$ 30,000,000
Origination fee					$ 3,000,000		$ 3,000,000
Conversion rate					$ 0.20		$ 0.20
Membership interest in 1044Pro					8%
Deemed dividend									$ 1,080,000