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UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
Washington,
D.C. 20549
FORM
10-Q
☒ |
QUARTERLY
REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 |
For
the quarterly period ended September 30, 2023
☐ |
TRANSITION
REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 |
Commission
file number: 000-55000
EARTH
SCIENCE TECH, INC.
(Exact
name of registrant as specified in its charter)
Florida |
|
80-0931484 |
(State
or other jurisdiction
of
incorporation or organization) |
|
(I.R.S.
Employer
Identification
No.) |
8950
SW 74th CT
Suite
101
Miami,
FL 33156
(Address
of principal executive offices) (zip code)
(305)
724-5684
(Registrant’s
telephone number, including area code)
Securities
registered pursuant to Section 12(b) of the Act:
Title
of each class |
|
Trading
Symbol(s) |
|
Name
of each exchange on which registered |
Common
Stock $0.001 par value |
|
ETST |
|
Over
the Counter Bulletin Board |
Indicate
by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange
Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2)
has been subject to such filing requirements for the past 90 days. Yes ☒ No ☐
Indicate
by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule
405 of Regulation S-T (§ 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant
was required to submit and post such files). Yes ☒ No ☐
Indicate
by check mark whether the registrant is a large, accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting
company, or an emerging growth company. See definitions of “large, accelerated filer,” “accelerated filer,” “smaller
reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act.
|
Large
accelerated filer |
☐ |
Accelerated
filer |
☐ |
|
|
|
|
|
|
Non-accelerated
filer |
☒ |
Smaller
reporting company |
☒ |
|
|
|
|
|
|
Emerging
growth company |
☐ |
|
|
If
an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying
with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐
Indicate
by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).
Yes
☐ No ☒
As
of September 30, 2023, there were 314,881,821 Common and 1,000,000 Preferred shares of the registrant’s stock outstanding.
TABLE
OF CONTENTS
PART
I – FINANCIAL INFORMATION
ITEM
1. FINANCIAL STATEMENTS
Earth
Science Tech, Inc. & Subsidiaries
Consolidated
Balance Sheets
| |
September 30, 2023 | | |
March 31, 2023 | |
ASSETS: | |
| | | |
| | |
Current Assets: | |
| | | |
| | |
Cash | |
$ | 187,649 | | |
| $ 35,756 | |
Accounts receivable | |
| 62,861 | | |
| 0 | |
Inventory | |
| 211,240 | | |
| 10,260 | |
Total current assets | |
| 461,751 | | |
| 46,016 | |
Property and equipment, net | |
| 128,843 | | |
| 143,213 | |
Right of use asset, net | |
| 154,365 | | |
| 200,674 | |
Intangible assets, net | |
| 131,905 | | |
| 35,276 | |
Goodwill | |
| 2,164,480 | | |
| 2,267,023 | |
Other assets | |
| | | |
| | |
Total Assets | |
$ | 3,041,344 | | |
$ | 2,692,202 | |
| |
| | | |
| | |
LIABILITIES AND STOCKHOLDERS’ EQUITY: | |
| | | |
| | |
Current Liabilities: | |
| | | |
| | |
Accounts payable and accrued liabilities | |
$ | 347,432 | | |
$ | 517,137 | |
Payroll Wages and Taxes Payable | |
| 21,084 | | |
| 0 | |
Current portion of loans and obligations | |
| 41,936 | | |
| 604,767 | |
Other payables | |
| 8,958 | | |
| 117,193 | |
Current portion of operating lease obligations | |
| 89,440 | | |
| 68,188 | |
Total current liabilities | |
| 508,850 | | |
| 1,307,285 | |
Operating lease obligations; less current maturities | |
| 41,396 | | |
| 96,743 | |
Loans and obligations; less current maturities | |
| 557,458 | | |
| 204,408 | |
Total liabilities | |
| 1,107,704 | | |
| 1,608,436 | |
Commitments and contingencies | |
| - | | |
| - | |
| |
| | | |
| | |
Stockholders’ (Deficit) Equity: | |
| | | |
| | |
Preferred stock, par value $0.001 per share, 1,000,000 shares authorized; 1,000,000 and 0 shares issued and outstanding as of September 30, 2023, and March 31, 2023, respectively | |
| 1,000 | | |
| 1,000 | |
Common stock, par value $0.001 per share, 750,000,000 shares authorized; 314,881,821 and 282,611,083 shares issued and outstanding as of September 30, 2023, and March 31, 2023, respectively | |
| 314,552 | | |
| 282,612 | |
Additional paid-in capital | |
| 31,766,199 | | |
| 31,303,138 | |
Accumulated deficit | |
| (30,148,111 | ) | |
| (30,502,984 | ) |
Total stockholders’ (Deficit) Equity | |
| 1,933,640 | | |
| 1,083,766 | |
Total Liabilities and Stockholders’ Equity | |
$ | 3,041,344 | | |
$ | 2,692,202 | |
Earth
Science Tech, Inc. & Subsidiaries
Consolidated
Statements of Operations
| |
2023 | | |
2022 | | |
2023 | | |
2022 | |
| |
For the Three Months Ended September 30, | | |
For the Six Months Ended September 30, | |
| |
2023 | | |
2022 | | |
2023 | | |
2022 | |
Revenue | |
$ | 1,927,720 | | |
$ | — | | |
$ | 2,147,654 | | |
$ | — | |
Cost of revenues | |
| 746,226 | | |
| — | | |
| 817,391 | | |
| — | |
Gross Profit | |
| 1,181,494 | | |
| — | | |
| 1,330,263 | | |
| — | |
| |
| | | |
| | | |
| | | |
| | |
Operating Expenses: | |
| | | |
| | | |
| | | |
| | |
| |
| | | |
| | | |
| | | |
| | |
Compensation - officers | |
| 72,617 | | |
| 45,269 | | |
| 78,271 | | |
| 76,519 | |
Officer compensation stock | |
| | | |
| 4,500 | | |
| | | |
| 4,500 | |
Compensation - employees | |
| 121,300 | | |
| | | |
| 180,034 | | |
| | |
Marketing | |
| 5,148 | | |
| | | |
| 16,524 | | |
| | |
General and administrative | |
| 93,963 | | |
| 12,944 | | |
| 161,462 | | |
| 155,941 | |
Professional fees | |
| 407,626 | | |
| 4,000 | | |
| 424,546 | | |
| 9,200 | |
Loss on disposal of assets | |
| | | |
| — | | |
| | | |
| — | |
Litigation Expense | |
| | | |
| — | | |
| | | |
| 512,725 | |
Amortization Expense | |
| (52,404 | ) | |
| | | |
| 5,915 | | |
| | |
Depreciation Expense | |
| 53,301 | | |
| | | |
| 60,679 | | |
| | |
Cost of legal proceedings | |
| | | |
| 10,200 | | |
| | | |
| 10,200 | |
Total operating expenses | |
| 701,550 | | |
| 76,913 | | |
| 927,429 | | |
| 769,085 | |
| |
| | | |
| | | |
| | | |
| | |
Income/(Loss) from operations | |
| 479,944 | | |
| (76,913 | ) | |
| 402,834 | | |
| (769,085 | ) |
Other Income (Expenses) | |
| | | |
| | | |
| | | |
| | |
Other Income | |
| (452 | ) | |
| 10,417 | | |
| (452 | ) | |
| 558,025 | |
Interest expense | |
| (34,911 | ) | |
| (5,646 | ) | |
| (47,509 | ) | |
| (11,244 | ) |
Interest Expense-Convertible Notes GHS | |
| - | | |
| — | | |
| - | | |
| — | |
Interest Expense-Promissory Note-GHS | |
| - | | |
| — | | |
| - | | |
| — | |
Portela Interest | |
| - | | |
| (555 | ) | |
| - | | |
| (1,104 | ) |
Int Exp-SBA Loan | |
| - | | |
| (981 | ) | |
| - | | |
| (4,952 | ) |
Total other income (expenses) | |
| (35,363 | ) | |
| 3,235 | | |
| (47,961 | ) | |
| 540,725 | |
| |
| | | |
| | | |
| | | |
| | |
| |
| | | |
| | | |
| | | |
| | |
Income taxes | |
| | | |
| — | | |
| | | |
| — | |
| |
| | | |
| | | |
| | | |
| | |
Net Profit/(Loss) | |
$ | 444,581 | | |
$ | (73,678 | ) | |
$ | 354,872 | | |
$ | (228,360 | ) |
Earth
Science Tech, Inc. & Subsidiaries
Consolidated
Statements of Stockholders’ (Deficit) Equity
For
Fiscal Quarter Ended September 30, 2023
Description | |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Capital | | |
Deficit | | |
Total | |
| |
Common Stock | | |
Preferred Stock | | |
Additional Paid-in | | |
Accumulated | | |
| |
Description | |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Capital | | |
Deficit | | |
Total | |
| |
| | |
| | |
| | |
| | |
| | |
| | |
| |
Balance at June 30, 2023 | |
| 314,550,730 | | |
$ | 314,552 | | |
| 1,000,000 | | |
$ | 1,000 | | |
$ | 31,766,199 | | |
$ | (30,592,692 | ) | |
$ | 1,489,059 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Common stock issued for cash | |
| - | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Common stock issued for Conversion on Note | |
| - | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Net Profit/(Loss) | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| 444,581 | | |
| 444,581 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Balance at September 30, 2023 | |
| 314,550,730 | | |
$ | 314,552 | | |
| 1,000,000 | | |
$ | 1,000 | | |
$ | 31,766,199 | | |
$ | (30,148,111 | ) | |
$ | 1,933,640 | |
Earth
Science Tech, Inc. & Subsidiaries
Consolidated
Statements of Stockholders’ (Deficit) Equity
For
Six Months Ended September 30, 2023
| |
Common Stock | | |
Preferred Stock | | |
Additional Paid-in | | |
Accumulated | | |
| |
Description | |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Capital | | |
Deficit | | |
Total | |
| |
| | |
| | |
| | |
| | |
| | |
| | |
| |
Balance at March 31, 2023 | |
| 282,611,083 | | |
$ | 282,612 | | |
| 1,000,000 | | |
$ | 1,000 | | |
$ | 31,303,138 | | |
$ | (30,502,984 | ) | |
$ | 1,083,766 | |
Balance | |
| 282,611,083 | | |
$ | 282,612 | | |
| 1,000,000 | | |
$ | 1,000 | | |
$ | 31,303,138 | | |
$ | (30,502,984 | ) | |
$ | 1,083,766 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Common stock issued for cash | |
| 18,533,334 | | |
| 18,534 | | |
| | | |
| | | |
| 91,467 | | |
| | | |
| 110,001 | |
Common stock issued for Conversion on Note | |
| 13,406,313 | | |
| 13,406 | | |
| | | |
| | | |
| 371,594 | | |
| | | |
| 385,000 | |
Net Profit/(Loss) | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| 354,872 | | |
| 354,872 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Balance at September 30, 2023 | |
| 314,550,730 | | |
$ | 314,552 | | |
| 1,000,000 | | |
$ | 1,000 | | |
$ | 31,766,199 | | |
$ | (30,148,111 | ) | |
$ | 1,933,640 | |
Balance | |
| 314,550,730 | | |
$ | 314,552 | | |
| 1,000,000 | | |
$ | 1,000 | | |
$ | 31,766,199 | | |
$ | (30,148,111 | ) | |
$ | 1,933,640 | |
Earth
Science Tech, Inc. & Subsidiaries
Consolidated
Statements of Cash Flows
| |
2023 | | |
2022 | |
| |
For the Six Months Ended September 30, | |
| |
2023 | | |
2022 | |
Cash flows from operating activities: | |
| | | |
| | |
Net Profit/(Loss) | |
| 354,872 | | |
| (228,360 | ) |
Adjustments to reconcile net income to net cash provided by operating activities: | |
| | | |
| | |
Stock-based compensation | |
| - | | |
| - | |
Gain on payable settlement | |
| - | | |
| - | |
Depreciation and amortization | |
| 66,593 | | |
| - | |
| |
| | | |
| | |
Changes in operating assets and liabilities: | |
| | | |
| | |
Deposits | |
| - | | |
| - | |
Accounts receivable | |
| (62,861 | ) | |
| - | |
Prepaid expenses and other current assets | |
| - | | |
| (424,838 | ) |
Inventory | |
| (200,980 | ) | |
| | |
Other current liabilities | |
| 28,000 | | |
| | |
Accrued settlement | |
| (185,947 | ) | |
| 273,462 | |
Accounts payable and accrued expenses | |
| 162,326 | | |
| 3,999 | |
Net cash used in operating activities | |
| 162,003 | | |
| (375,737 | ) |
| |
| | | |
| | |
Cash flows from investing activities: | |
| | | |
| | |
Purchases of property and equipment | |
| - | | |
| - | |
Net cash used in investing activities | |
| - | | |
| - | |
| |
| | | |
| | |
Cash flows from financing activities: | |
| | | |
| | |
Proceeds from issuance of common stock | |
| 18,534 | | |
| - | |
Proceeds from Additional Paid In Capital | |
| 91,467 | | |
| - | |
Increase/(Decrease) in Loans | |
| (54,032 | ) | |
| - | |
Increase/(Decrease) in Other Payables | |
| (31,985 | ) | |
| - | |
Increase/(Decrease) in Lease Liability | |
| (34,094 | ) | |
| - | |
Proceeds from loans and notes | |
| - | | |
| 350,000 | |
Net Cash Provided by Financing Activities | |
| (10,110 | ) | |
| 350,000 | |
Net increase (decrease) in cash and cash equivalents | |
| 151,893 | | |
| (25,737 | ) |
Cash and cash equivalents at beginning of the period | |
| 35,756 | | |
| 26,942 | |
Cash and cash equivalents at end of the period | |
| 187,649 | | |
| 1,205 | |
| |
| | | |
| | |
Non-Cash Transactions | |
| | | |
| | |
Common stock issued on conversion of notes payable | |
| | | |
| | |
EARTH
SCIENCE TECH, INC.
NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
SEPTEMBER
30, 2023
(UNAUDITED)
Note
1 — Organization and Nature of Operations
Earth
Science Tech, Inc. (“ETST” or the “Company”) was incorporated under the laws of the State of Nevada on April
23, 2010, and subsequently changed its domicile to the State of Florida on June 27, 2022. As of November 8, 2022, the Company is a holding
entity set to acquire companies with its current focus in the health and wellness industry. The Company is presently in compounding pharmaceuticals
and telemedicine through its wholly owned subsidiaries RxCompoundStore.com, LLC. (“RxCompound”), Peaks Curative, LLC. (“Peaks”),
and Earth Science Foundation, Inc. (“ESF”).
RxCompound
is a complete compounding pharmacy. RxCompound is currently licensed to fulfill prescriptions in the states of Arizona, Colorado, Delaware,
Florida, Georgia, Minnesota, Missouri, New York, New Jersey, Nevada, Pennsylvania, Rhode Island, Utah, Washington, Wisconsin. RxCompound
is in the application process to obtain licenses in the remaining states in which it is not yet licensed to fulfill prescriptions.
Peaks
is a telemedicine referral site focused on men’s health. Peaks’ orders are exclusively fulfilled by RxCompound. Patients
who order Peaks via monthly subscription receive their refills automatically. Currently, Peaks is focused on Men’s health, and,
more specifically, ED. The company intends to expand offerings to include over the counter (“OTC”) (non-prescription) products
such as supplements and topicals. The OTC products will be custom manufactured or fulfilled through partnered companies under the Peaks
brand and offered worldwide.
ESF
is a favored entity of the Company, effectively being a non-profit organization that was incorporated on February 11, 2019, and is structured
to accept grants and donations to help those in need of assistance in paying for prescriptions.
Note
2 — Summary of Significant Accounting Policies
Basis
of presentation
The
accompanying consolidated financial statements are prepared in accordance with accounting principles generally accepted in the United
States of America (“US GAAP”) and pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”).
Principles
of consolidation
The
accompanying consolidated financial statements include all the accounts of the Company and its wholly owned subsidiaries RxCompound,
Peaks Curative, and ESF.
The
Company’s acquisition of RxCompound was consummated on November 8, 2022, along with Peaks Curative; however, RxCompound completed
its PCAOB audit on February 3, 2023 (“Acquisition Date”). Operating results of subsidiaries have been consolidated according
to their acquisition dates. No intercompany transactions and balances were identified.
Use
of estimates and assumptions
The
preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States of
America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure
of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during
the reporting period. The areas requiring significant estimates are impairment of goodwill, provision for taxation, useful life of depreciable
assets, useful life of intangible assets, contingencies, and going concern assessment. The estimates and underlying assumptions are reviewed
on an ongoing basis. Actual results could differ from those estimates.
Carrying
value, recoverability, and impairment of long-lived assets
The
Company follows Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC’) 360 to
evaluate its long-lived assets. The Company’s long-lived assets, which include property, equipment, and a patent, are reviewed
for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable.
The
Company assesses the recoverability of its long-lived assets by comparing the projected undiscounted net cash flows associated with the
related long-lived asset or group of long-lived assets over their remaining estimated useful lives against their respective carrying
amounts. Impairment, if any, is based on the excess of the carrying amount over the fair value of those assets. Fair value is generally
determined using the asset’s expected future discounted cash flows or market value, if readily determinable. If long-lived assets
are determined to be recoverable, but the newly determined remaining estimated useful lives are shorter than originally estimated, the
net book values of the long-lived assets are depreciated over the newly determined remaining estimated useful lives.
The
Company considers the following to be some examples of important indicators that may trigger an impairment review: (i) significant under-performance
or losses of assets relative to expected historical or projected future operating results; (ii) significant changes in the manner or
use of assets or in the Company’s overall strategy with respect to the manner or use of the acquired assets or changes in the Company’s
overall business strategy; (iii) significant negative industry or economic trends; (iv) increased competitive pressures; (v) a significant
decline in the Company’s stock price for a sustained period of time; and (vi) regulatory changes. The Company evaluates assets
for potential impairment indicators at least annually and more frequently upon the occurrence of such events. Impairment of assets, if
any, are included in operating expenses.
Cash
and cash equivalents
Cash
and cash equivalents include all highly liquid debt instruments with original maturities of three months or less which are not securing
any corporate obligations. As of September 30, 2023, and March 31, 2023, the Company held a cash balance of $187,649 and $35,756, respectively.
Related
parties
The
Company follows ASC 850-10, Related Parties, for the identification of related parties and disclosure of related party transactions.
Pursuant to Section 850-10-20, the related parties include: (a) affiliates of the Company (“Affiliate” means, with respect
to any specified person, any other person that, directly or indirectly through one or more intermediaries, controls, is controlled by
or is under common control with such person, as such terms are used in and construed under Rule 405 under the Securities Act); (b) entities
for which investments in their equity securities would be required, absent the election of the fair value option under the Fair Value
Option Subsection of Section 825-10-15, to be accounted for by the equity method by the investing entity; (c) trusts for the benefit
of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of management; (d) principal owners
of the Company; (e) management of the Company; (f) other parties with which the Company may deal 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 own separate interests; and (g) other parties that can significantly influence the management or operating policies
of the transacting parties or that have an ownership interest in one of the transacting parties and can significantly influence the other
to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests.
Commitments
and contingencies
The
Company follows ASC 450 to account for contingencies. Certain conditions may exist as of the date the consolidated financial statements
are issued, which may result in a loss to the Company, but which will only be resolved when one or more future events occur or fail to
occur. This may result in contingent liabilities that are required to be accrued or disclosed in the financial statements. The Company
assesses such contingent liabilities, and such assessment inherently involves an exercise of judgment. In assessing loss contingencies
related to legal proceedings that are pending against the Company or unasserted claims that may result in such proceedings, the Company
evaluates the perceived merits of any legal proceedings or unasserted claims as well as the perceived merits of the amount of relief
sought or expected to be sought therein.
If
the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability
can be estimated, then the estimated liability would be accrued in the Company’s consolidated financial statements. If the assessment
indicates that a potential material loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated,
then the nature of the contingent liability, and an estimate of the range of possible losses, if determinable and material, would be
disclosed.
Loss
contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the guarantees would be disclosed.
Management does not believe, based upon information available at this time, that these matters will have a material adverse effect on
the Company’s consolidated financial position, results of operations or cash flows. However, there is no assurance that such matters
will not materially and adversely affect the Company’s business, financial position, and results of operations or cash flows.
Revenue
recognition
Revenue
is recognized when the Company transfers control of its products to the customer, which typically occurs at a point-in-time, either upon
shipment or delivery. Substantially all of the Company’s net revenues relate to products which are transferred to the customer
at a point-in-time.
Inventories
The
Company has its inventories stated at the lower of cost (on first in, first out (FIFO) method) or market value basis. A reserve is established
if necessary to reduce excess or obsolete inventories to their realizable value. The stated cost consists of bulk ingredients used to
compound finished products as well as finished products. Reserves, if necessary, are recorded to reduce inventory to market value based
on assumptions about consumer demand, current inventory levels and product life cycles for the various inventory items. These assumptions
are evaluated annually and are based on the Company’s business plan and from feedback from customers and the product development
team.
Cost
of Revenues
Components
of costs of revenues include product costs, shipping costs to customers, and any inventory adjustments.
Shipping
and Handling Costs
Costs
incurred by the Company for shipping and handling are included in costs of revenues.
Research
and development
Research
and development costs are expensed as incurred. The Company’s research and development expenses relate to its compounding activities,
which consist of the design and development of new products for specific customers, as well as the design and compounding of new or redesigned
products for the industry in general.
Income
taxes
The
Company accounts for income taxes under ASC 740, Income Taxes. Under ASC 740, deferred tax assets and liabilities are recognized for
the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities
and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable
income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and
liabilities of a change in tax rates is recognized in income in the period, which includes the enactment date. Deferred tax assets are
reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion of or all the deferred
tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on
the date of enactment.
ASC
740 contains a two-step approach to recognizing and measuring uncertain tax positions. This first step is to evaluate the tax position
for recognition by determining if the weight of available evidence indicates it is more likely than not that the position will be sustained
on audit, including resolution of related appeals or litigation processes, if any. The second step is to measure the tax benefit as the
largest amount which is more than 50% likely of being realized upon ultimate settlement. The Company considers many factors when evaluating
and estimating its tax positions and tax benefits, which may require periodic adjustments, and which may not accurately anticipate actual
outcomes.
The
Company recognizes a tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained
on examination by taxing authorities, based on the technical merits of the position. The tax benefits recognized in the consolidated
financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized
upon ultimate settlement. As of September 30, 2023, the Company has not recorded any unrecognized tax benefits.
Interest
and penalties related to liabilities for uncertain tax positions will be charged to interest and operating expenses, respectively. The
Company has net operating loss carryforwards (NOL) for income tax purposes of approximately $1,600,281. This loss is allowed to be offset
against future income until the year 2039 when the NOL’s will expire. The tax benefits relating to all timing differences have
been fully reserved for in the valuation allowance account due to the substantial losses incurred through March 31, 2022. The change
in the valuation allowance for the six months ended September 30, 2023, and 2022, was an increase of $0 and $0, respectively.
Internal
Revenue Code Section 382 (“Section 382”) imposes limitations on the availability of a company’s net operating losses
after certain ownership changes occur. The Section 382 limitation is based upon certain conclusions pertaining to the dates of ownership
changes and the value of the Company on the dates of the ownership changes. It was determined that an ownership change occurred in October
2013 and March 2014. The amount of the Company’s net operating losses incurred prior to the ownership changes are limited based
on the value of the Company on the date of the ownership change. Management has not determined the amount of net operating losses generated
prior to the ownership change available to offset taxable income after the ownership change.
Net
loss per common share
The
Company follows ASC 260 to account for earnings per share. Basic earnings per common share calculations are determined by dividing net
results from operations by the weighted average number of shares of common stock outstanding during the year. Diluted loss per common
share calculation is determined by dividing net results from operations by the weighted average number of common shares and dilutive
common share equivalents outstanding. During periods when common stock equivalents, if any, are anti-dilutive they are not considered
in the computation.
For
the six months ended September 30, 2023, shares issuable upon conversion of convertible notes were anti-dilutive. As such, their effect
has not been included in the calculation of diluted net loss per share. No dilutive common shares in the comparative year.
Cash
flows reporting
The
Company follows ASC 230 to report cash flows. This standard classifies cash receipts and payments according to whether they stem from
operating, investing, or financing activities and provides definitions of each category, and uses the indirect or reconciliation method
(“Indirect method”) as defined by this standard to report net cash flow from operating activities by adjusting net income
to reconcile it to net cash flow from operating activities by removing the effects of (a) all deferrals of past operating cash receipts
and payments and all accruals of expected future operating cash receipts and payments and (b) all items that are included in net income
that do not affect operating cash receipts and payments. The Company reports separately information about investing and financing activities
not resulting in cash receipts or payments in the period pursuant this standard.
Goodwill
Goodwill
represents the excess of the aggregate purchase price over the fair value of the net assets acquired in a purchase business combination.
Goodwill is reviewed for impairment on an annual basis, or more frequently if events or changes in circumstances indicate that the carrying
amount of goodwill may be impaired. In conducting its annual impairment test, the Company first reviews qualitative factors to determine
whether it is more likely than not that the fair value of the reporting unit is less than its carrying amount. If factors indicate that
the fair value of the reporting unit is less than its carrying amount, the Company performs a quantitative assessment and the fair value
of the reporting unit is determined by analyzing the expected present value of future cash flows. If the carrying value of the reporting
unit continues to exceed its fair value, the fair value of the reporting unit’s goodwill is calculated and an impairment loss equal
to the excess is recorded. As of September 30, 2023, the Company recognized goodwill on the acquisition of its wholly owned subsidiaries;
RxCompound and Peaks.
Stock
Based Compensation
The
Company applies the fair value method of ASC 718, Compensation-Stock Compensation, in accounting for its stock-based compensation. These
standards state that compensation cost is measured at the grant date based on the value of the award and is recognized over the service
period, which is usually the vesting period, if any. The Company uses the Black-Scholes option pricing model to determine the fair value
of its stock, stock option and warrant issuance. The determination of the fair value of stock-based payment awards on the date of grant
using an option-pricing model is affected by the Company’s stock price, as well as assumptions regarding a few complex and subjective
variables. These variables include the Company’s expected stock price, volatility over the term of the awards, actual employee
exercise behaviors, risk-free interest rate and expected dividends. The company has no stock-based commitments outstanding as of September
30, 2023, and 2022.
Fair
Value
FASB
ASC 820, Fair Value Measurements and Disclosures (“ASC 820”) establishes a framework for all fair value measurements
and expands disclosures related to fair value measurement and developments. ASC 820 defines fair value as the price that would be received
to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. ASC 820
requires that assets and liabilities measured at fair value are classified and disclosed in one of the following three categories:
Level
1 — Quoted market prices for identical assets or liabilities in active markets or observable inputs;
Level
2 — Significant other observable inputs that can be corroborated by observable market data; and
Level
3 — Significant unobservable inputs that cannot be corroborated by observable market data.
The
carrying amounts of cash, accounts payable and other liabilities, accrued expenses and settlement payable approximate fair value because
of the short-term nature of these items.
The
fair value of the Company’s debt approximated the carrying value of the Company’s debt as of September 30, 2023, and September
30, 2022. Factors that the Company considered when estimating the fair value of its debt included market conditions, liquidity levels
in the private placement market, variability in pricing from multiple lenders and terms of debt.
Property
and equipment
Property
and equipment are stated at cost. Expenditures for maintenance and repairs are charged to earnings as incurred; additions, renewals and
betterments are capitalized. When property and equipment are retired or otherwise disposed of, the related cost and accumulated depreciation
are removed from the respective accounts, and any gain or loss is included in operations. Depreciation on equipment is charged using
a straight-line method over the estimated useful life of 5 years.
Recently
issued accounting pronouncements
We
have considered the impact of the following pronouncements:
In
February 2016, the FASB issued ASU 2016-02, Leases (Topic 842), which will require lessees to recognize almost all leases on their balance
sheet as a right-of-use asset and a lease liability. For income statement purposes, the FASB retained a dual model, requiring leases
to be classified as either operating or finance. Classification will be based on criteria that are largely similar to those applied in
current lease accounting, but without explicit bright lines. Lessor accounting is similar to the current model but updated to align with
certain changes to the lessee model and the new revenue recognition standard. This ASU is effective for fiscal years beginning after
December 15, 2018, including interim periods within those fiscal years. In January 2018, the FASB issued ASU 2018-01, which permits an
entity to elect an optional transition practical expedient to not evaluate land easements that exist or expire before the Company’s
adoption of Topic 842 and that were not previously accounted for as leases under Topic 840. On May 20, 2020, the FASB voted to delay
implementing the new lease standard for non-public organizations, making their new effective date the fiscal year starting after Dec.
15, 2021. The Company adopted this transition provision and provided necessary disclosures.
In
August 2018, the FASB issued ASU 2018-13, “Changes to Disclosure Requirements for Fair Value Measurements”, which will improve
the effectiveness of disclosure requirements for recurring and nonrecurring fair value measurements. The standard removes, modifies,
and adds certain disclosure requirements, and is effective for fiscal years, and interim periods within those fiscal years, beginning
after December 15, 2019 (for “emerging growth companies” beginning after December 15, 2020). The Company has adopted this
standard effective from January 1, 2021, and the adoption of this standard did not have any significant impact on the consolidated financial
statements.
The
FASB recently issued ASU 2020-06, Debt – Debt with Conversion and Other Options (Subtopic 470- 20) and Derivatives and Hedging
– Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s
Own Equity, to reduce complexity in applying GAAP to certain financial instruments with characteristics of liabilities and equity. The
guidance in ASU 2020-06 simplifies the accounting for convertible debt instruments and convertible preferred stock by removing the existing
guidance in ASC 470-20, Debt: Debt with Conversion and Other Options, which requires entities to account for beneficial conversion features
and cash conversion features in equity, separately from the host convertible debt or preferred stock. The guidance in ASC 470-20 applies
to convertible instruments for which the embedded conversion features are not required to be bifurcated from the host contract and accounted
for as derivatives. In addition, the amendments revise the scope exception from derivative accounting in ASC 815-40 for freestanding
financial instruments and embedded features that are both indexed to the issuer’s own stock and classified in stockholders’
equity, by removing certain criteria required for equity classification. These amendments are expected to result in more freestanding
financial instruments qualifying for equity classification (and, therefore, not accounted for as derivatives), as well as fewer embedded
features requiring separate accounting from the host contract. The amendments in ASU 2020-06 further revise the guidance in ASC 260,
Earnings Per Share, to require entities to calculate diluted earnings per share (EPS) for convertible instruments by using the if-converted
method. In addition, entities must presume share settlement for purposes of calculating diluted EPS when an instrument may be settled
in cash or shares. The amendments in ASU 2020-06 are effective for public entities for fiscal years beginning after December 15, 2021,
with early adoption permitted (for “emerging growth companies” beginning after December 15, 2023). The Company has assessed
the impact this standard will have on the Company’s consolidated financial statements. No material adjustments were required.
Update
ASU 2021-10- Government Assistance (Topic 832)
In
November 2021, the FASB issued guidance which requires business entities to disclose information about certain government assistance
they receive. The amendments in this Update are effective for all entities within their scope for financial statements issued for annual
periods beginning after December 15, 2021. Early application of the amendments is permitted. An entity should apply the amendments in
this Update either (1) prospectively to all transactions within the scope of the amendments that are reflected in financial statements
at the date of initial application and new transactions that are entered into after the date of initial application or (2) retrospectively
to those transactions. We do not expect adoption of this standard to result in additional disclosures within our Consolidated Financial
Statements.
Intangible
assets
Intangible
assets consist of Peaks telemedicine property, the Company’s web properties and goodwill recognized by RxCompound in stand-alone
Financial Statements under the push down approach. Intangible assets with finite lives are amortized over the estimated useful life of
five years and goodwill is amortized over the estimated life of 10 years. These assets are evaluated for impairment at least on an annual
basis and whenever events or changes in circumstances indicate that the carrying value may not be recoverable. We assess recoverability
by determining whether the carrying value of such assets will be recovered through the undiscounted expected future cash flows. If the
future undiscounted cash flows are less than the carrying amount of these assets, we recognize an impairment loss based on the excess
of the carrying amount over the fair value of the assets.
Reclassification
No
restatement was made in comparative Consolidated Financial Statements. However, Certain amounts from the prior year have been reclassified
to conform to the current year presentation.
Note
3 — Going Concern
The
accompanying condensed consolidated financial statements have been prepared assuming that the Company will continue as a going concern.
On September 30, 2023, the Company had negative working capital, an accumulated deficit of $30,148,111. These factors raise substantial
doubt about the Company’s ability to continue as a going concern.
The
Company as of November 8, 2022, became a holding entity set to acquire companies with its recent two acquisitions, RxCompound and Peaks
both operating in the health and wellness industry. The Company’s cash position may not be sufficient to pay its obligations and
support the Company’s daily operations. Management intends to raise additional funds by way of a public or private offering. Management
believes that the actions presently being taken to further implement its business plan and generate sufficient revenues may provide the
opportunity for the Company to continue as a going concern. While the Company believes in the viability of its strategy to generate sufficient
revenues by acquiring companies and in its ability to raise additional funds, there can be no assurances to that effect. The ability
of the Company to continue as a going concern is dependent upon the Company’s ability to further implement its business plan and
generate sufficient revenues.
The
condensed consolidated financial statements do not include any adjustments that might be necessary if the Company is unable to continue
as a going concern.
Note
4 — Related Party Balances and Transactions
Parties
are considered to be related if one party has the ability to control or exercise significant influence over the other party in making
financial and operating decisions. Transactions with related parties have been disclosed in debt, acquisition, and officer’s compensation
notes. As of September 30, 2023, the Company had no related party balances.
Note
5 — Stockholders’ Equity
During
the fiscal quarters ended September 30, 2023, and September 30, 2022, the Company issued 0 and 0 restricted common shares - see ITEM
2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS.
During
the quarter ended September 30, 2023, and 2022, the Company did not issue any unrestricted common shares.
Note
6 — Commitments and Contingencies
Legal
Proceedings
From
time to time and in the course of business, we may become involved in various legal proceedings seeking monetary damages and other relief.
The amount of the ultimate liability, if any, from such claims cannot be determined. As of the date hereof, there are no legal claims
currently pending or, to our knowledge, threatened against us or any of our officers or directors in their capacity as such or against
any of our properties that, in the opinion of our management, would be likely to have a material adverse effect on our financial position,
results of operations or cash flows.
Employment
and Consulting Agreements
The
Company has entered into amended employment agreements with the current CEO, Giorgio R. Saumat, and President, Mario G. Tabraue. The
amended term of the employment agreements will commence October 1, 2023, for a term of twelve months. The Executive compensation is 21%
and 10.5% of monthly revenue, respectively. Compensation is payable the first day of the month for the preceding month’s revenue
so long as the company increases its cash position quarter over quarter. In the event the Company does not increase its cash position,
the arrangement must be renegotiated, and there will be no payment at the beginning of the new quarter. The agreements include a back
pay waiver and the Executive must waive all rights to any and all compensation, including back pay, for any and all work done on behalf
of the Company prior to September 30, 2023.
Note
7 — Property and Equipment
Schedule
of Property And Equipment
| |
| | |
| |
| |
For the Fiscal Quarter Ended September 30, | |
| |
September 30, 2023 | | |
September 30, 2022 | |
| |
| | |
| |
Equipment – cost | |
$ | 150,082 | | |
$ | - | |
Less: Accumulated depreciation | |
| (21,239 | ) | |
| - | |
Property and Equipment, Net | |
$ | 128,843 | | |
$ | - | |
Depreciation
expense for the fiscal quarters ended September 30, 2023, and September 30, 2022, was $53,301 and $0, respectively.
During
the fiscal quarter ended September 30, 2023, there were no additions to the Property and Equipment.
Weighted
average remaining term was 4.4 years (approx.) and weighted average discount rate was 7%.
Note
8 — Leases
The
Company treats a contract as a lease when the contract conveys the right to use a physically distinct asset for a period of time in exchange
for consideration, or the Company directs the use of the asset and obtains substantially all the economic benefits of the asset. These
leases are recorded as right-of-use (“ROU”) assets and lease obligation liabilities for leases with terms greater than 12
months. ROU assets represent the Company’s right to use an underlying asset for the entirety of the lease term. Lease liabilities
represent the Company’s obligation to make payments over the life of the lease. A ROU asset and a lease liability are recognized
at commencement of the lease based on the present value of the lease payments over the life of the lease. Initial direct costs are included
as part of the ROU asset upon commencement of the lease. Since the interest rate implicit in a lease is generally not readily determinable
for the operating leases, the Company uses an incremental borrowing rate to determine the present value of the lease payments. The incremental
borrowing rate represents the rate of interest the Company would have to pay to borrow on a collateralized basis over a similar lease
term to obtain an asset of similar value.
The
Company reviews the impairment of ROU assets consistent with the approach applied for the Company’s other long-lived assets. The
Company reviews the recoverability of long-lived assets when events or changes in circumstances occur that indicate that the carrying
value of the asset may not be recoverable. The assessment of possible impairment is based on the Company’s ability to recover the
carrying value of the asset from the expected undiscounted future pre-tax cash flows of the related operations. The Company elected the
practical expedient to exclude short-term leases (leases with original terms of 12 months or less) from ROU asset and lease liability
accounts.
RxCompoundStore.com,
LLC entered into a lease arrangement on May 26, 2022, whereby the subsidiary obtained the possession of the property located at 8950
SW 74th Court Suite 101, Miami, FL, 33156. The lease requires monthly payments of $7,453.37 for a term of 36-months plus the single lump
sum payment of $40,000 upon execution in June 2022. The facility consists of two offices, a sterile compounding cleanroom, a cooking
room, a reception area, a fulfillment area, and storage for inventory. The lease agreement does not contain any significant residual
value guarantees or restrictive covenants but does contain a 3-year renewal option. The Company treated this lease arrangement as an
operating lease and recognized right of use asset and lease liability accordingly.
Supplemental
balance sheet information related to leases were as follows:
Schedule
of Supplemental Balance Sheet Related to Leases
| |
| | |
| |
| |
For the Fiscal Quarter Ended September 30, | |
| |
2023 | | |
2022 | |
| |
| | |
| |
Assets | |
| | | |
| | |
Right of use asset, net | |
$ | 154,365 | | |
$ | - | |
| |
| | | |
| | |
Operating lease liabilities | |
| | | |
| | |
Current | |
| 89,440 | | |
| - | |
Non-current | |
| 41,396 | | |
| - | |
Total Lease Liabilities | |
$ | 130,836 | | |
$ | - | |
The
components of lease cost were as follows:
Schedule
of Lease Cost
| |
| | |
| |
| |
For the Fiscal Quarter Ended September 30, | |
| |
2023 | | |
2022 | |
| |
| | |
| |
Depreciation | |
$ | 53,301 | | |
$ | - | |
Interest on lease obligation | |
| 8,247 | | |
| - | |
Total lease cost | |
$ | 19,997 | | |
$ | - | |
Note
9 — Intangible Assets
Intangible
assets, consisted of the following:
Schedule
of Intangible Assets
| |
| | |
| |
| |
For the Fiscal Quarter Ended September 30, | |
| |
2023 | | |
2022 | |
| |
| | |
| |
Telemedicine Property | |
$ | 17,806 | | |
$ | - | |
Web Properties | |
| 19,323 | | |
| - | |
Goodwill – push down approach (A) | |
| 138,312 | | |
| - | |
Accumulated Amortization | |
| (43,536 | ) | |
| - | |
Net Balance | |
$ | 131,905 | | |
$ | - | |
NOTE
10- GOODWILL
Goodwill
represents the excess of the aggregate purchase price over the fair value of the net assets acquired in the business combinations. On
November 08, 2022, the Company acquired 100% of the outstanding equity shares of RxCompoundStore.com, LLC and Peaks Curative, LLC against
the share exchange consideration and recognized Goodwill.
SCHEDULE
OF GOODWILL
| |
For the Fiscal Quarter Ended September 30, | |
| |
2023 | | |
2022 | |
RxCompound and Peaks | |
$ | 2,164,480 | | |
$ | - | |
| |
| | | |
| | |
Total | |
$ | 2,164,480 | | |
$ | - | |
The
Company conducted an impairment test as of September 30, 2023, and no indication of impairment was identified.
Note
11 — Accounts Payable and Accrued Expenses
Accounts
payable and accrued expenses consisted of the following:
Schedule
of Accounts Payable and Accrued Expenses
| |
For the Fiscal Quarter Ended September 30, 2023 | |
| |
| |
Accounts Payable (A) | |
$ | 343,556 | |
Accrued Expenses (B) | |
| 33,918 | |
Accrued settlement (C) | |
| 118,000 | |
Total | |
$ | 495,474 | |
As
of September 30, 2023, accounts payable included inventory under net 60 terms of $199,300, and other payables of $44,256.
As
of September 30, 2023, accrued expenses included interest payable of $8,958, accrued payroll of $21,084 and other accrued expenses of
$3,877.
Settlement
agreement with Rothchild has been fully satisfied with the last payment being made in August 2023. As of September 30, 2023, the company
recognized unpaid accrued settlement of $118,000 against the claims of Strongbow Advisors. The remaining balance of $118,000 is inclusive
of the pre-payment of $70,000 made in September 2023 as well as a pre-payment discount of $7,000.
Note
12 — Debts
Notes
payable and loans payable consisted of the following:
Schedule
of Notes and Loans Payable
| |
| |
For the Six Months Ended September 30, | |
Name | |
| |
2023 | | |
2022 | |
| |
| |
| | |
| |
SBA Loan Payable | |
(1) | |
$ | 215,500 | | |
$ | 111,752 | |
Revolving Promissory Note Payable | |
(2) | |
| 160,000 | | |
| 250,000 | |
Convertible Promissory Note - Strongbow | |
(3) | |
| 118,000 | | |
| 220,000 | |
Convertible Promissory Note - Issa | |
(4) | |
| - | | |
| 50,000 | |
Convertible Note Payable – Irrevocable Trust | |
(4) | |
| - | | |
| 350,000 | |
Notes payable – related parties | |
(4) | |
| - | | |
| 87,058 | |
Accrued Settlement | |
(4) | |
| - | | |
| 829,348 | |
Equipment Finance | |
Note-7 | |
| 105,894 | | |
| - | |
| |
| |
$ | 599,394 | | |
$ | 1,898,158 | |
(1)
SBA Loan
On
July 27, 2020, the Holding Company executed a secured loan with the U.S. Small Business Administration (SBA) under the Economic Injury
Disaster Loan program in the amount of $106,800. The loan is secured by all tangible and intangible assets of the Company and payable
over 30 years at an interest rate of 3.75 % per annum. Installment payments, including principal and interest, totaling $521.00 monthly
began twelve (12) months after the date of the Note, with the first payments applied to accumulated accrued interest.
On
April 01, 2021, RxCompound executed a secured loan with the U.S. Small Business Administration (SBA) under the Economic Injury Disaster
Loan program in the amount of $108,700. The loan is secured by all tangible and intangible assets of the Company and payable over 30
years at an interest rate of 3.75 % per annum. Installment payments, including principal and interest, totaling $530.00 monthly, began
twelve (12) months after the date of the Note, with the first payments applied to accumulated accrued interest.
Installment
payments due within a year have been classified under current liabilities.
(2)
Revolving Promissory Note
On
August 31, 2021, the Company issued a revolving promissory note of $250,000 to Great Lakes Holding Group, LLC. Proceeds were received
in two installments of $50,000 (Jan 28, 2022) and $200,000 (April 01, 2022), respectively. Interest is charged at the rate of 5%. Repayment
of interest and principal started in September 2023 in the amount of $109,167 with a remaining balance of $160,000 that the company plans
to satisfy by early 2024.
(3)
Convertible Promissory Note – Strongbow:
Strongbow
Advisors’ accrued settlement of $220,000 with a maturity date of May 29, 2023, was amended on the maturity date, having its payment
terms rescheduled. The new terms are as follows: payment of $15,000 upon execution of amended terms, followed by a 41-month period of
installment payments of $5,000, commencing from September 01, 2023. In September 2023 the Company made its first two installment payments
of $5,000 each along with a pre-payment of $70,000. Under the new payment terms, the Company is entitled to a 10% discount on the outstanding
principle. As of September 30, 2023, the remaining balance on this note, net of regularly scheduled payments, pre-payments and pre-payment
discounts, was $118,000.
(4)
Opening Debt Obligations:
All
other September 30, 2022, debt obligations have been settled through various transactions.
Convertible
Note Issa issued 2/9/21 for cash received $50,000, face amount $55,000 will accrue at a rate of 10% on a 360-day year. Maturity date
is February 15, 2020. This note was subsequently canceled on October 25, 2022, through a settlement agreement.
VCAMJI
IRREV. TRUST Convertible Note Payable of $350,000 was converted for 13,406,313 shares of common stock in the month of June 2023.
Mario
Portella Note Payable was settled through the issue of 2,750,000 Common stock on October 25, 2022.
Accrued
settlement at September 30, 2022, of $829,348 are composed of Cromogen in the amount of $510,886; Fox Rothchild in the amount of 218,462;
GHS in the amount of 80,000; and Steven Warm in the amount of $20,000. During October 2022, Mr. Giorgio R. Saumat (“Saumat”)
purchased $625,624 of the Company’s debt (“Acquired Debt”) from various of the Company’s existing debt holders.
Upon completion of the purchase, Saumat demanded repayment of the Acquired Debt by the Company. On October 24, 2022, the Company and
Saumat entered into a settlement agreement whereby the Company agreed to issue 62,562,440 shares of its restricted Common Stock and 1,000,000
shares of its Series B Preferred Stock to Saumat in full satisfaction and the complete cancellation of any and all amounts due and owing
under the Acquired Debt.
Note
13 — Subsequent Events
The
Company has evaluated subsequent events through November 7, 2023, which is the date the financial statements were issued, and has concluded
that no such events or transactions took place which would require adjustment to or disclosure in the financial statements, except for
the following:
On November 7, 2023, the Company’s shareholders elected Yovan Sanchez
as the Company’s Director of the Board and Dr. Emiliano Curia as an Independent Director. The newly elected Directors have demonstrated
significant achievements in business, education, the professions and/or public service. These individuals possess the requisite intelligence,
education, and experience to make a substantial contribution to the deliberations of the Board of Directors. See the related 8-K filing
for the in-depth background and accomplishments.
Item
2. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATION
The
following section, Management’s Discussion and Analysis, should be read in conjunction with Earth Science Tech Inc.’s financial
statements and the related notes thereto and contains forward-looking statements that involve risks and uncertainties, such as statements
of the Company’s plans, objectives, expectations, and intentions. Any statements that are not statements of historical fact are
forward-looking statements. When used, the words “believe,” “plan,” “intend,” “anticipate,”
“target,” “estimate,” “expect,” and the like, and/or future-tense or conditional constructions (“will,”
“may,” “could,” “should,” etc.), or similar expressions, identify certain of these forward-looking
statements. These forward-looking statements are subject to risks and uncertainties that could cause actual results or events to differ
materially from those expressed or implied by the forward-looking statements in this Report on Form 10-Q. The Company’s actual
results and the timing of events could differ materially from those anticipated in these forward-looking statements as a result of many
factors. The Company does not undertake any obligation to update forward-looking statements to reflect events or circumstances occurring
after the date of this Report filed on Form 10-Q.
The
following discussion should be read in conjunction with the company’s unaudited consolidated financial statements and related notes
and other financial data included elsewhere in this report. See also the notes to the Company’s consolidated financial statements
and Management’s Discussion and Analysis of Financial Condition and Results of Operations contained in the Company’s Registration
Statement filed on Form 10-12g and the Company’s Annual Report filed on Form 10-K for the fiscal year ended March 31, 2023, as
well as the Company’s Quarterly report filed on Form 10-Q for the fiscal quarter ended December 31, 2022.
OVERVIEW
The
Company is a holding entity set to acquire companies with its current focus in the health and wellness industry. The Company is presently
in compounding pharmaceuticals and telemedicine through its wholly owned subsidiaries RxCompound, Peaks, and ESF.
RxCompound
is a compounding pharmacy that has historically focused on men’s health, specifically medical products directed at ED such as Tadalafil,
and Sildenafil Citrate (the generic names for Cialis and Viagra, respectively) and longevity. RxCompound is currently licensed to fulfill
prescriptions in the states of Arizona, Colorado, Delaware, Florida, Georgia, Minnesota, Missouri, New York, New Jersey, Nevada, Pennsylvania,
Rhode Island, Utah, Washington, Wisconsin. RxCompound is in the application process to obtain licenses in the remaining states in which
it is not yet licensed to dispense prescriptions. Furthermore, RxCompound recently had its sterile compounding room approved to operate
in late May 2023 to provide sterile products for injection.
Peaks
is the telemedicine referral site facilitating asynchronous consultations for branded compound medications prepared at RxCompound. Peaks
is currently positioned to prescribe to all 50 states utilizing third-party consultation services, but only able to fulfill prescriptions
within RxCompound’s licensed states. Peaks will be able to fulfill more states as RxCompound becomes licensed in additional states.
ESF
is a favored entity of ETST, effectively being a non-profit organization that was incorporated on February 11, 2019, and is structured
to accept grants and donations to help those in need of assistance in paying for prescriptions.
Results
of Operations
The
following tables set forth summarized cost of revenue information for the fiscal quarters ended September 30, 2023, and September 30,
2022:
|
|
For
the Fiscal Quarter Ended September 30, |
|
|
|
2023 |
|
|
2022 |
|
|
|
|
|
|
|
|
Revenue |
|
$ |
1,927,720 |
|
|
$ |
- |
|
Cost
of revenues |
|
|
746,226 |
|
|
|
- |
|
Gross
Profit/(Loss) |
|
|
1,181,494 |
|
|
|
- |
|
We
had product sales of $1,927,720 and a gross profit of $1,181,494 representing a gross margin of 61.29% in the fiscal quarter ended September
30, 2023, compared with product sales of $0 and a gross profit of $0, representing a gross margin of 0% in the fiscal quarter ended September
30, 2022. The revenue increase in the fiscal quarter ended September 30, 2023, compared with the fiscal quarter ended September 30, 2022,
is primarily due to the acquisition of RxCompound and Peaks – see Item 2 Principal of Consolidation.
For
the fiscal quarter ended September 30, 2023, the Company had a gain from continuing operations of approximately $444,581 compared to
a loss from continuing operations of approximately $73,768 for the fiscal quarter ended September 30, 2022. This increase in net profit
is primarily due to RxCompound’s increasing volume of business.
Operating
Expenses
| |
Fiscal Quarter Ended September 30, | |
| |
2023 | | |
2022 | | |
$ Change | | |
% Change | |
Compensation – officers | |
$ | 72,617 | | |
$ | 45,269 | | |
$ | 27,348 | | |
| 60.41 | % |
Officer Compensation – Stock | |
$ | - | | |
$ | 4,500 | | |
$ | (4,500 | ) | |
| -100.00 | % |
Compensation - Employees | |
$ | 121,300 | | |
$ | - | | |
$ | 121,300 | | |
| 100.00 | % |
Employee Compensation – Stock | |
$ | - | | |
$ | - | | |
$ | - | | |
| 0.00 | % |
Marketing | |
$ | 5,148 | | |
$ | - | | |
$ | 5,148 | | |
| 100.00 | % |
General and administrative | |
$ | 93,963 | | |
$ | 12,944 | | |
$ | 81,019 | | |
| 625.92 | % |
Professional fees | |
$ | 407,626 | | |
$ | 4.000 | | |
$ | 403,626 | | |
| 10090.65 | % |
Cost of legal proceedings | |
$ | - | | |
$ | 10,200 | | |
$ | (10,200 | ) | |
| (100.00 | )% |
Licenses and fees | |
$ | - | | |
$ | - | | |
$ | - | | |
| 0.00 | % |
Amortization expense | |
$ | (52,404 | ) | |
$ | - | | |
$ | (52,404 | ) | |
| -100.00 | % |
Litigation Expense | |
$ | - | | |
$ | - | | |
$ | - | | |
| 0.00 | % |
Depreciation expense | |
$ | 53,301 | | |
$ | - | | |
$ | 53,301 | | |
| 100.00 | % |
Total operating expenses | |
$ | 701,550 | | |
$ | 76,913 | | |
$ | 624,637 | | |
| 812.13 | % |
| |
| | | |
| | | |
| | | |
| | |
Loss from operations | |
| 479,944 | | |
| (76,913 | ) | |
$ | 556,857 | | |
| 724.01 | % |
| |
| | | |
| | | |
| | | |
| | |
Other Income (Expenses): | |
| | | |
| | | |
| | | |
| | |
Other income (expense) | |
$ | (452 | ) | |
$ | 10,147 | | |
$ | (10,869 | ) | |
| (104.34 | )% |
Interest expense | |
$ | (34,911 | ) | |
$ | (7,182 | ) | |
| (2,7,729 | ) | |
| 386.09 | % |
Total other income (expenses) | |
| (35,363 | ) | |
| 3,235 | | |
| (38,598 | ) | |
| (1193.13 | )% |
| |
| | | |
| | | |
| | | |
| | |
Net Profit/(Loss) before income taxes | |
| 444,581 | | |
| (73,678 | ) | |
| 518,259 | | |
| 703.41 | % |
| |
| | | |
| | | |
| | | |
| | |
Income taxes | |
| - | | |
| - | | |
| - | | |
| - | |
| |
| | | |
| | | |
| | | |
| | |
Net Profit/(Loss) | |
$ | 444,581 | | |
$ | (73,678 | ) | |
$ | 518,259 | | |
| 703.41 | % |
Marketing
expenses totaled $5,148 for the fiscal quarter ended September 30, 2023, an increase of $5,148 from $0 for the fiscal quarter ended September
30, 2022. This increase is due to a small budget to market the Company’s websites utilizing Google Ads.
Legal
fees totaled $8,939 for the fiscal quarter ended September 30, 2023, a decrease of $1,261 from $10,200 for the fiscal quarter ended September
30, 2022.
Professional
fees, exclusive of legal fees, totaled $398,687 for the fiscal quarter ended September 30, 2023, an increase of $394,687 from $4,000
for the fiscal quarter ended September 30, 2022. This increase is due to RxCompound’s hiring consultants to assist in creating
digital infrastructure to support marketing and order fulfillment functions as well as upgrading financial reporting capabilities.
Costs
and Expenses - Costs of sales include the costs of manufacturing, packaging, warehousing, and shipping our products. As we develop and
release additional products, we expect our costs of sales to increase.
General
and administrative expenses, inclusive of research and development, increased from $12,944 for the fiscal quarter ended September 30,
2022, to $93,963 for the fiscal quarter ended September 30, 2023. This increase is due to hiring more employees to facilitate the Company’s
growing demand and optimize efficiency.
We
are a smaller reporting company, as defined by 17 CFR § 229.10(f)(1). We do not consider the impact of inflation and changing prices
as having a material effect on our net sales and revenues and on income from our operations for the previous two years or from continuing
operations going forward.
Interest
Expense
Interest
expense increased to $34,911for the fiscal quarter ended September 30, 2023, compared with $7,182 for the fiscal quarter ended September
30, 2022.
Non-GAAP
Financial Measures
We
use Adjusted EBITDA internally to evaluate our performance and make financial and operational decisions that are presented in a manner
that adjusts from their equivalent GAAP measures or that supplements the information provided by our GAAP measures. Adjusted EBITDA is
defined by us as EBITDA (net income (loss) plus depreciation expense, amortization expense, interest and income tax expense, minus income
tax benefit), further adjusted to exclude certain non-cash expenses and other adjustments as set forth below. We use Adjusted EBITDA
because we believe it more clearly highlights trends in our business that may not otherwise be apparent when relying solely on GAAP financial
measures, since Adjusted EBITDA eliminates from our results specific financial items that have less bearing on our core operating performance.
We
use Adjusted EBITDA in communicating certain aspects of our results and performance, including in this Quarterly Report, and believe
that Adjusted EBITDA, when viewed in conjunction with our GAAP results and the accompanying reconciliation, can provide investors with
greater transparency and a greater understanding of factors affecting our financial condition and results of operations than GAAP measures
alone. In addition, we believe the presentation of Adjusted EBITDA is useful to investors in making period-to-period comparison of results
because the adjustments to GAAP are not reflective of our core business performance.
Adjusted
EBITDA is not presented in accordance with, or as an alternative to, GAAP financial measures and may be different from non-GAAP measures
used by other companies. We encourage investors to review the GAAP financial measures included in this Quarterly Report, including our
consolidated financial statements, to aid in their analysis and understanding of our performance and in making comparisons.
Cash
Flow & Assets
A
summary of our changes in cash flows & assets for the six months ended September 30, 2023, and September 30, 2022, is provided below:
| |
As of September 30, | |
| |
2023 | | |
2022 | |
ASSETS: | |
| | | |
| | |
Current Assets: | |
| | | |
| | |
Cash | |
$ | 187,649 | | |
$ | 1,205 | |
Accounts Receivable | |
| 62,861 | | |
| - | |
Inventory | |
| 211,240 | | |
| - | |
Total current assets | |
| 461,751 | | |
| 1,205 | |
Prepaid Acquisition Costs | |
| -, | | |
| 51,500 | |
Property and equipment, net | |
| 128,843 | | |
| - | |
Right of use asset, net | |
| 154,365 | | |
| - | |
Intangible assets, net | |
| 131,905 | | |
| - | |
Goodwill | |
| 2,164,480 | | |
| - | |
Other assets | |
| - | | |
| 303,057 | |
Total Assets | |
$ | 3,041,344 | | |
$ | 355,762 | |
| |
| | | |
| | |
LIABILITIES AND STOCKHOLDERS’ EQUITY: | |
| | | |
| | |
Current Liabilities: | |
| | | |
| | |
Accounts payable and accrued liabilities | |
$ | 368,516 | | |
$ | 357,397 | |
Current portion of loans and obligations | |
| 41,936 | | |
| 1,802,304 | |
Other payables | |
| 76,251 | | |
| 223,634 | |
Current portion of operating lease obligations | |
| 89,440 | | |
| - | |
Total current liabilities | |
| 962,509 | | |
| 2,383,335 | |
Operating lease obligations; less current maturities | |
| 41,396 | | |
| - | |
Loans and obligations; less current maturities | |
| 209,184 | | |
| | |
Total liabilities | |
| 1,263,660 | | |
| 2,383,335 | |
Commitments and contingencies | |
| | | |
| | |
| |
| | | |
| | |
Stockholders’ (Deficit) Equity: | |
| | | |
| | |
Preferred stock, par value $0.001 per share, 1,000,000 shares authorized; 1,000,000 and 0 shares issued and outstanding as of September 30, 2023, and September 30, 2022, respectively | |
| 1,000 | | |
| 1,000 | |
Common stock, par value $0.001 per share, 750,000,000 shares authorized; 314,881,821 and 53,851,966 shares issued and outstanding as of September 30, 2023, and September 30, 2022, respectively | |
| 314,552 | | |
| 59,053 | |
Additional paid-in capital | |
| 31,766,199 | | |
| 28,264,452 | |
Accumulated deficit | |
| (30,148,111 | ) | |
| (30,352,078 | ) |
Total stockholders’ (Deficit) Equity | |
| 1,933,640 | | |
| (2,027,573 | ) |
Total Liabilities and Stockholders’ Equity | |
$ | 3,041,344 | | |
$ | 355,762 | |
The
Company had $187,649 in Cash for the six months ended September 30, 2023, compared with $1,205 for the six months ended September 30,
2022.
Assets’
position has been improved significantly with the purchase of inventory, recognition of goodwill, acquisition of equipment by RxCompound
and addition of right of use assets for lease agreement of premises. Peaks also added its telemedicine platform in intangibles.
The
Company had $343,556 in Accounts Payable for the six months ended September 30, 2023, compared with $175,524 for the six months ended
September 30, 2022. The accounts payable were comprised of $199,300 in inventory under net 60 terms, and the remainder in miscellaneous
payables.
Accrued
expenses totaled $24,961 for the six months ended September 30, 2023, a decrease of $156,912 from $181,873 for the six months ended September
30, 2022. The majority of the accrued expense balance represents accrued payroll of $21,084.
Long-term
and short-term debt obligations have been reduced on settlement of outstanding claims against issue of shares.
The
Company had a Stockholders Equity of $1,933,640 for the six months ended September 30, 2023, compared with ($2,027,573) of Stockholders
Equity for the six months ended September 30, 2022. This improvement is primarily due to Rxcompound’s increase in total assets
and revenue as well as a decrease in the Company’s total liabilities.
Cash
Flow from Operating Activities
Net
cash provided by operating activities for the six months ended September 30, 2023, was $162,003 as compared to $375,737 used in the operating
activities for the prior year period. The increase in cash flows from the prior year period is primarily driven by increased profitability
and a decrease in cash payments related to litigation settlement agreements.
Cash
Flows from Financing Activities
During
the six months ended September 30, 2023, the Company received $18,534 through the issue of common stock and $91,467 of additional paid-in-capital.
Future
Financing
As
of September 30, 2023, the Company does not need any additional financing given the revenue being generated through the sales of RxCompound.
If needed for expansion, the Company will seek financing with private investors through standard notes, discounted registered stock,
and facilitated debt.
The
Company’s Plan of Operation for the Next Twelve Months
The
Company’s auditors have expressed doubt as to the Company’s ability to continue as a going concern in part, because on September
30, 2023, the Company had negative working capital and an accumulated deficit of $30,148,111.
The
Company’s current liabilities have historically exceeded the Company’s Current Assets; and as of September 30, 2023, that
trend has ended with the Company’s total assets totaling $3,041,344 exceeding the Company’s liabilities of $1,107,704 by
$1,933,640. In addition, the Company during the six months ended September 30, 2023, had product sales of $2,147,654 and a gross profit
of $1,330,263, representing a gross margin of 61.94%. The revenue increase is due to the acquisition of RxCompound and Peaks along with
the increase in sales. This was primarily due to RxCompound’s completion of the integration of all product categories into its
business, including hazardous hormonal creams and sterile injectable prescriptions. The Company recorded its highest revenue and profit
generated month in September 2023. RxCompound plans to continue obtaining more accounts while expanding the states approved to fill with
the capacity to compound injectables. Furthermore, the Company has been working on expanding its intellectual properties with unique
platforms compared to Peaks and service providers that will further increase the Company’s assets and revenue. With this trend,
the Company will have the ability to continue operating without having the need to raise capital unless needed for acquisitions or expansion.
ITEM
3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK
The
Company is a smaller reporting company as defined by Rule 12b-2 of the Securities Exchange Act of 1934 and is not required to provide
the information under this item.
ITEM
4. CONTROLS AND PROCEDURES
Evaluation
of Disclosure Controls and Procedures
Disclosure
controls and procedures are controls and other procedures that are designed to ensure that information required to be disclosed in the
Company’s reports filed under the Exchange Act is recorded, processed, summarized, and reported, within the time periods specified
in the SEC’s rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed
to ensure that information required to be disclosed in Company reports filed or submitted under the Exchange Act is accumulated and communicated
to management, including our Chief Executive Officer and Chief Financial Officer, to allow timely decisions regarding required disclosure.
Although the Company’s management has not formally carried out an evaluation under the supervision and with the participation of
the Company’s Principal Executive Officer and Principal Financial Officer, of the effectiveness of the design and operation of
the Company’s disclosure controls and procedures pursuant to Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of
1934 (“Exchange Act”), because of the relatively thin management structure that the Company currently maintains, the Company
believes that the Company’s Principal Executive Officer and Principal Financial Officer have sufficient timely information to allow
them to make necessary disclosures in a timely manner.
Based
on this informal evaluation, the Company’s principal executive and principal financial and accounting officer concluded that the
Company’s disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of
1934) were effective as of September 30, 2023.
Management’s
Report on Internal Control Over Financial Reporting
Management
is responsible for establishing and maintaining adequate internal control over financial reporting, as defined in Exchange Act Rule 13a-15(f).
The Company’s internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability
of financial reporting and the preparation of financial statements for external purposes in accordance with accounting U.S. generally
accepted accounting principles.
Because
of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of
any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions,
or that the degree of compliance with the policies or procedures may deteriorate.
Changes
in Internal Control and Financial Reporting
There
were no other changes in the Company’s internal control over financial reporting that occurred during the Company’s most
recent fiscal quarter that have materially affected, or are reasonably likely to materially affect, the Company’s internal control
over financial reporting.
PART
II — OTHER INFORMATION
ITEM
1. LEGAL PROCEEDINGS
From
time to time and in the course of business, we may become involved in various legal proceedings seeking monetary damages and other relief.
The amount of the ultimate liability, if any, from such claims cannot be determined. As of the date hereof, there are no legal claims
currently pending or, to our knowledge, threatened against us or any of our officers or directors in their capacity as such or against
any of our properties that, in the opinion of our management, would be likely to have a material adverse effect on our financial position,
results of operations or cash flows.
ITEM
1A. RISK FACTORS
The
Company is a smaller reporting company as defined by Rule 12b-2 of the Securities Exchange Act of 1934 and is not required to provide
the information under this item.
ITEM
2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS
During
the six months ended September 30, 2023, the Company issued 18,533,334 shares of its common stock for $110,000, in transactions that
were exempt from registration under the Securities Act of 1933, as amended pursuant to Section 4(2) and/or Rule 506 promulgate under
Regulation D. No gain or loss was recognized on the issuances. On April 5, 2023, the Company issued 5,000,000 shares to an investor at
$0.005 per share for cash. On April 14, 2023, the Company issued 666,667 shares to an investor at $0.015 per share for cash. On April
27, 2023, the Company issued 5,000,000 shares to an investor at $0.005 per share for cash. On May 2, 2023, the Company issued 666,667
shares to an investor at $0.015 per share for cash. On May 4, 2023, the Company issued 2,000,000 shares to an investor at $0.005 per
share for cash. On May 4, 2023, the Company issued 200,000 shares to an investor at $0.025 per share for cash. On May 24, 2023, the Company
issued 5,000,000 shares to an investor at $0.005 per share for cash.
During
the three months ended September 30, 2023, the Company did not issue shares of its common stock.
ITEM
3. DEFAULTS UPON SENIOR SECURITIES
None
ITEM
4. MINE SAFETY DISCLOSURES
None
ITEM
5. OTHER INFORMATION
None
ITEM
6. EXHIBITS
SIGNATURES
Pursuant
to the requirements of the Securities and Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf
by the undersigned hereunto duly authorized.
|
EARTH
SCIENCE TECH, INC. |
|
|
|
Dated:
November 13, 2023 |
By: |
/s/
Giorgio R. Saumat |
|
|
Giorgio
R. Saumat |
|
Its: |
CEO
and Chairman of the Board |
|
|
|
Dated:
November 13, 2023 |
By: |
/s/
Gabrielle Schuster |
|
|
Gabrielle
Schuster, |
|
Its: |
Chief
Financial Officer |
Exhibit
31.1
CERTIFICATION
OF THE PRINCIPAL EXECUTIVE OFFICER PURSUANT TO RULE 13a-14
I,
Giorgio R. Saumat, certify that:
1.
I have reviewed this quarterly report on Form 10-Q of Earth Science Tech, Inc.;
2.
Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary
to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the
period covered by this report;
3.
Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material
respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this
report;
4.
The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures
(as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act
Rules 13a-15(f) and 15d-15(f)) for the registrant and have:
(a)
Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under my supervision,
to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others
within those entities, particularly during the period in which this report is being prepared;
(b)
Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under
the Company’s supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation
of financial statements for external purposes in accordance with generally accepted accounting principles;
(c)
Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report the Company’s
conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based
on such evaluation; and
(d)
Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s
most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected,
or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and
5.
The registrant’s other certifying officer(s) and I have disclosed, based on the Company’s most recent evaluation of internal
control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors
(or persons performing the equivalent functions):
(a)
All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are
reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information;
and
(b)
Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s
internal control over financial reporting.
|
EARTH
SCIENCE TECH, INC. |
|
|
|
Dated:
November 13, 2023 |
By: |
/s/
Giorgio R. Saumat |
|
|
Giorgio
R. Saumat |
|
Its: |
CEO
and Chairman of the Board |
Exhibit
31.2
CERTIFICATION
OF THE PRINCIPAL EXECUTIVE OFFICER PURSUANT TO RULE 13a-14
I,
Gabrielle Schuster, certify that:
1.
I have reviewed this quarterly report on Form 10-Q of Earth Science Tech, Inc.;
2.
Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary
to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the
period covered by this report;
3.
Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material
respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this
report;
4.
The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures
(as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act
Rules 13a-15(f) and 15d-15(f)) for the registrant and have:
(a)
Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under my supervision,
to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others
within those entities, particularly during the period in which this report is being prepared;
(b)
Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under
the Company’s supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation
of financial statements for external purposes in accordance with generally accepted accounting principles;
(c)
Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report the company’s
conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based
on such evaluation; and
(d)
Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s
most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected,
or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and
5.
The registrant’s other certifying officer(s) and I have disclosed, based on the Company’s most recent evaluation of internal
control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors
(or persons performing the equivalent functions):
(a)
All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are
reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information;
and
(b)
Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s
internal control over financial reporting.
|
EARTH
SCIENCE TECH, INC. |
|
|
|
Dated:
November 13, 2023 |
By: |
/s/
Gabrielle Schuster |
|
|
Gabrielle
Schuster, |
|
Its: |
Chief
Financial Officer |
Exhibit
32.1
CERTIFICATION
PURSUANT TO
18
U.S.C. SECTION 1350,
AS
ADOPTED PURSUANT TO
SECTION
906 OF THE SARBANES-OXLEY ACT OF 2002
In
connection with the Quarterly Report of Earth Science Tech, Inc. (the “Company”) on Form 10-Q for the fiscal quarter ending
September 30, 2023, as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, Giorgio R.
Saumat, certify pursuant to 18 U.S.C. § 1350, as adopted pursuant to § 906 of the Sarbanes-Oxley Act of 2002, that, to the
best of my knowledge and belief:
(1)
The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and
(2)
The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of
the Company.
|
EARTH
SCIENCE TECH, INC. |
|
|
|
Dated:
November 13, 2023 |
By: |
/s/
Giorgio R. Saumat |
|
|
Giorgio
R. Saumat |
|
Its: |
CEO
and Chairman of the Board |
A
signed original of this written statement required by Section 906, or other document authenticating, acknowledging, or otherwise adopting
the signature that appears in typed form within the electronic version of this written statement has been provided to the Company and
will be retained by the Company and furnished to the Securities and Exchange Commission or its staff upon request.
Exhibit
32.2
CERTIFICATION
PURSUANT TO
18
U.S.C. SECTION 1350,
AS
ADOPTED PURSUANT TO
SECTION
906 OF THE SARBANES-OXLEY ACT OF 2002
In
connection with the Quarterly Report of Earth Science Tech, Inc. (the “Company”) on Form 10-Q for the fiscal quarter ending
September 30, 2023, as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, Gabrielle
Schuster, certify pursuant to 18 U.S.C. § 1350, as adopted pursuant to § 906 of the Sarbanes-Oxley Act of 2002, that, to the
best of my knowledge and belief:
(1)
The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and
(2)
The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of
the Company.
|
EARTH
SCIENCE TECH, INC. |
|
|
|
Dated:
November 13, 2023 |
By: |
/s/
Gabrielle Schuster |
|
|
Gabrielle
Schuster |
|
Its: |
Chief
Financial Officer |
A
signed original of this written statement required by Section 906, or other document authenticating, acknowledging, or otherwise adopting
the signature that appears in typed form within the electronic version of this written statement has been provided to the Company and
will be retained by the Company and furnished to the Securities and Exchange Commission or its staff upon request.
v3.23.3
Cover
|
6 Months Ended |
Sep. 30, 2023
shares
|
Cover [Abstract] |
|
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|
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|
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|
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false
|
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Sep. 30, 2023
|
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Q2
|
Document Fiscal Year Focus |
2023
|
Current Fiscal Year End Date |
--03-31
|
Entity File Number |
000-55000
|
Entity Registrant Name |
EARTH
SCIENCE TECH, INC.
|
Entity Central Index Key |
0001538495
|
Entity Tax Identification Number |
80-0931484
|
Entity Incorporation, State or Country Code |
FL
|
Entity Address, Address Line One |
8950
SW 74th CT
|
Entity Address, Address Line Two |
Suite
101
|
Entity Address, City or Town |
Miami
|
Entity Address, State or Province |
FL
|
Entity Address, Postal Zip Code |
33156
|
City Area Code |
(305)
|
Local Phone Number |
724-5684
|
Title of 12(b) Security |
Common
Stock $0.001 par value
|
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ETST
|
Entity Current Reporting Status |
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|
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|
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|
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v3.23.3
Consolidated Balance Sheets - USD ($)
|
Sep. 30, 2023 |
Mar. 31, 2023 |
Current Assets: |
|
|
Cash |
$ 187,649
|
$ 35,756
|
Accounts receivable |
62,861
|
0
|
Inventory |
211,240
|
10,260
|
Total current assets |
461,751
|
46,016
|
Property and equipment, net |
128,843
|
143,213
|
Right of use asset, net |
154,365
|
200,674
|
Intangible assets, net |
131,905
|
35,276
|
Goodwill |
2,164,480
|
2,267,023
|
Total Assets |
3,041,344
|
2,692,202
|
Current Liabilities: |
|
|
Accounts payable and accrued liabilities |
347,432
|
517,137
|
Payroll Wages and Taxes Payable |
21,084
|
0
|
Current portion of loans and obligations |
41,936
|
604,767
|
Other payables |
8,958
|
117,193
|
Current portion of operating lease obligations |
89,440
|
68,188
|
Total current liabilities |
508,850
|
1,307,285
|
Operating lease obligations; less current maturities |
41,396
|
96,743
|
Loans and obligations; less current maturities |
557,458
|
204,408
|
Total liabilities |
1,107,704
|
1,608,436
|
Commitments and contingencies |
|
|
Stockholders’ (Deficit) Equity: |
|
|
Preferred stock, par value $0.001 per share, 1,000,000 shares authorized; 1,000,000 and 0 shares issued and outstanding as of September 30, 2023, and March 31, 2023, respectively |
1,000
|
1,000
|
Common stock, par value $0.001 per share, 750,000,000 shares authorized; 314,881,821 and 282,611,083 shares issued and outstanding as of September 30, 2023, and March 31, 2023, respectively |
314,552
|
282,612
|
Additional paid-in capital |
31,766,199
|
31,303,138
|
Accumulated deficit |
(30,148,111)
|
(30,502,984)
|
Total stockholders’ (Deficit) Equity |
1,933,640
|
1,083,766
|
Total Liabilities and Stockholders’ Equity |
$ 3,041,344
|
$ 2,692,202
|
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v3.23.3
Consolidated Balance Sheets (Parenthetical) - $ / shares
|
Sep. 30, 2023 |
Mar. 31, 2023 |
Statement of Financial Position [Abstract] |
|
|
Preferred stock, par value |
$ 0.001
|
$ 0.001
|
Preferred stock, shares authorized |
1,000,000
|
1,000,000
|
Preferred stock, shares issued |
1,000,000
|
0
|
Preferred stock, shares outstanding |
1,000,000
|
0
|
Common stock, par value |
$ 0.001
|
$ 0.001
|
Common stock, shares authorized |
750,000,000
|
750,000,000
|
Common stock, shares issued |
314,881,821
|
282,611,083
|
Common stock, shares outstanding |
314,881,821
|
282,611,083
|
X |
- DefinitionFace amount or stated value per share of common stock.
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v3.23.3
Consolidated Statements of Operations - USD ($)
|
3 Months Ended |
6 Months Ended |
Sep. 30, 2023 |
Sep. 30, 2022 |
Sep. 30, 2023 |
Sep. 30, 2022 |
Short-Term Debt [Line Items] |
|
|
|
|
Revenue |
$ 1,927,720
|
|
$ 2,147,654
|
|
Cost of revenues |
746,226
|
|
817,391
|
|
Gross Profit |
1,181,494
|
|
1,330,263
|
|
Operating Expenses: |
|
|
|
|
Compensation - officers |
72,617
|
45,269
|
78,271
|
76,519
|
Officer compensation stock |
|
4,500
|
|
4,500
|
Compensation - employees |
121,300
|
|
180,034
|
|
Marketing |
5,148
|
|
16,524
|
|
General and administrative |
93,963
|
12,944
|
161,462
|
155,941
|
Professional fees |
407,626
|
4,000
|
424,546
|
9,200
|
Loss on disposal of assets |
|
|
|
|
Litigation Expense |
|
|
|
512,725
|
Amortization Expense |
(52,404)
|
|
5,915
|
|
Depreciation Expense |
53,301
|
|
60,679
|
|
Cost of legal proceedings |
|
10,200
|
|
10,200
|
Total operating expenses |
701,550
|
76,913
|
927,429
|
769,085
|
Income/(Loss) from operations |
479,944
|
(76,913)
|
402,834
|
(769,085)
|
Other Income (Expenses) |
|
|
|
|
Other Income |
(452)
|
10,417
|
(452)
|
558,025
|
Interest expense |
(34,911)
|
(5,646)
|
(47,509)
|
(11,244)
|
Int Exp-SBA Loan |
|
(981)
|
|
(4,952)
|
Total other income (expenses) |
(35,363)
|
3,235
|
(47,961)
|
540,725
|
Net Profit/(Loss) before income taxes |
444,581
|
(73,678)
|
354,872
|
(228,360)
|
Income taxes |
|
|
|
|
Net Profit/(Loss) |
444,581
|
(73,678)
|
354,872
|
(228,360)
|
Convertible Notes GHS [Member] |
|
|
|
|
Other Income (Expenses) |
|
|
|
|
Portela Interest |
|
|
|
|
Promissory Note GHS [Member] |
|
|
|
|
Other Income (Expenses) |
|
|
|
|
Portela Interest |
|
|
|
|
Convertible Notes Portela [Member] |
|
|
|
|
Other Income (Expenses) |
|
|
|
|
Portela Interest |
|
$ (555)
|
|
$ (1,104)
|
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v3.23.3
Consolidated Statements of Stockholders' (Deficit) Equity - USD ($)
|
Common Stock [Member] |
Preferred Stock [Member] |
Additional Paid-in Capital [Member] |
Retained Earnings [Member] |
Total |
Balance at Mar. 31, 2023 |
$ 282,612
|
$ 1,000
|
$ 31,303,138
|
$ (30,502,984)
|
$ 1,083,766
|
Beginning balance, shares at Mar. 31, 2023 |
282,611,083
|
1,000,000
|
|
|
|
Common stock issued for cash |
$ 18,534
|
|
91,467
|
|
110,001
|
Common stock issued for cash, shares |
18,533,334
|
|
|
|
|
Common stock issued for Conversion on Note |
$ 13,406
|
|
371,594
|
|
385,000
|
Common stock issued for Conversion on Note, shares |
13,406,313
|
|
|
|
|
Net Profit/(Loss) |
|
|
|
354,872
|
354,872
|
Balance at Sep. 30, 2023 |
$ 314,552
|
$ 1,000
|
31,766,199
|
(30,148,111)
|
1,933,640
|
Ending balance, shares at Sep. 30, 2023 |
314,550,730
|
1,000,000
|
|
|
|
Balance at Jun. 30, 2023 |
$ 314,552
|
$ 1,000
|
31,766,199
|
(30,592,692)
|
1,489,059
|
Beginning balance, shares at Jun. 30, 2023 |
314,550,730
|
1,000,000
|
|
|
|
Common stock issued for cash, shares |
|
|
|
|
|
Common stock issued for Conversion on Note, shares |
|
|
|
|
|
Net Profit/(Loss) |
|
|
|
444,581
|
444,581
|
Balance at Sep. 30, 2023 |
$ 314,552
|
$ 1,000
|
$ 31,766,199
|
$ (30,148,111)
|
$ 1,933,640
|
Ending balance, shares at Sep. 30, 2023 |
314,550,730
|
1,000,000
|
|
|
|
X |
- DefinitionThe portion of profit or loss for the period, net of income taxes, which is attributable to the parent.
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v3.23.3
Consolidated Statements of Cash Flows - USD ($)
|
6 Months Ended |
Sep. 30, 2023 |
Sep. 30, 2022 |
Cash flows from operating activities: |
|
|
Net Profit/(Loss) |
$ 354,872
|
$ (228,360)
|
Adjustments to reconcile net income to net cash provided by operating activities: |
|
|
Stock-based compensation |
|
|
Gain on payable settlement |
|
|
Depreciation and amortization |
66,593
|
|
Changes in operating assets and liabilities: |
|
|
Deposits |
|
|
Accounts receivable |
(62,861)
|
|
Prepaid expenses and other current assets |
|
(424,838)
|
Inventory |
(200,980)
|
|
Other current liabilities |
28,000
|
|
Accrued settlement |
(185,947)
|
273,462
|
Accounts payable and accrued expenses |
162,326
|
3,999
|
Net cash used in operating activities |
162,003
|
(375,737)
|
Cash flows from investing activities: |
|
|
Purchases of property and equipment |
|
|
Net cash used in investing activities |
|
|
Cash flows from financing activities: |
|
|
Proceeds from issuance of common stock |
18,534
|
|
Proceeds from Additional Paid In Capital |
91,467
|
|
Increase/(Decrease) in Loans |
(54,032)
|
|
Increase/(Decrease) in Other Payables |
(31,985)
|
|
Increase/(Decrease) in Lease Liability |
(34,094)
|
|
Proceeds from loans and notes |
|
350,000
|
Net Cash Provided by Financing Activities |
(10,110)
|
350,000
|
Net increase (decrease) in cash and cash equivalents |
151,893
|
(25,737)
|
Cash and cash equivalents at beginning of the period |
35,756
|
26,942
|
Cash and cash equivalents at end of the period |
$ 187,649
|
$ 1,205
|
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v3.23.3
Organization and Nature of Operations
|
6 Months Ended |
Sep. 30, 2023 |
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
|
Organization and Nature of Operations |
Note
1 — Organization and Nature of Operations
Earth
Science Tech, Inc. (“ETST” or the “Company”) was incorporated under the laws of the State of Nevada on April
23, 2010, and subsequently changed its domicile to the State of Florida on June 27, 2022. As of November 8, 2022, the Company is a holding
entity set to acquire companies with its current focus in the health and wellness industry. The Company is presently in compounding pharmaceuticals
and telemedicine through its wholly owned subsidiaries RxCompoundStore.com, LLC. (“RxCompound”), Peaks Curative, LLC. (“Peaks”),
and Earth Science Foundation, Inc. (“ESF”).
RxCompound
is a complete compounding pharmacy. RxCompound is currently licensed to fulfill prescriptions in the states of Arizona, Colorado, Delaware,
Florida, Georgia, Minnesota, Missouri, New York, New Jersey, Nevada, Pennsylvania, Rhode Island, Utah, Washington, Wisconsin. RxCompound
is in the application process to obtain licenses in the remaining states in which it is not yet licensed to fulfill prescriptions.
Peaks
is a telemedicine referral site focused on men’s health. Peaks’ orders are exclusively fulfilled by RxCompound. Patients
who order Peaks via monthly subscription receive their refills automatically. Currently, Peaks is focused on Men’s health, and,
more specifically, ED. The company intends to expand offerings to include over the counter (“OTC”) (non-prescription) products
such as supplements and topicals. The OTC products will be custom manufactured or fulfilled through partnered companies under the Peaks
brand and offered worldwide.
ESF
is a favored entity of the Company, effectively being a non-profit organization that was incorporated on February 11, 2019, and is structured
to accept grants and donations to help those in need of assistance in paying for prescriptions.
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v3.23.3
Summary of Significant Accounting Policies
|
6 Months Ended |
Sep. 30, 2023 |
Accounting Policies [Abstract] |
|
Summary of Significant Accounting Policies |
Note
2 — Summary of Significant Accounting Policies
Basis
of presentation
The
accompanying consolidated financial statements are prepared in accordance with accounting principles generally accepted in the United
States of America (“US GAAP”) and pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”).
Principles
of consolidation
The
accompanying consolidated financial statements include all the accounts of the Company and its wholly owned subsidiaries RxCompound,
Peaks Curative, and ESF.
The
Company’s acquisition of RxCompound was consummated on November 8, 2022, along with Peaks Curative; however, RxCompound completed
its PCAOB audit on February 3, 2023 (“Acquisition Date”). Operating results of subsidiaries have been consolidated according
to their acquisition dates. No intercompany transactions and balances were identified.
Use
of estimates and assumptions
The
preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States of
America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure
of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during
the reporting period. The areas requiring significant estimates are impairment of goodwill, provision for taxation, useful life of depreciable
assets, useful life of intangible assets, contingencies, and going concern assessment. The estimates and underlying assumptions are reviewed
on an ongoing basis. Actual results could differ from those estimates.
Carrying
value, recoverability, and impairment of long-lived assets
The
Company follows Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC’) 360 to
evaluate its long-lived assets. The Company’s long-lived assets, which include property, equipment, and a patent, are reviewed
for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable.
The
Company assesses the recoverability of its long-lived assets by comparing the projected undiscounted net cash flows associated with the
related long-lived asset or group of long-lived assets over their remaining estimated useful lives against their respective carrying
amounts. Impairment, if any, is based on the excess of the carrying amount over the fair value of those assets. Fair value is generally
determined using the asset’s expected future discounted cash flows or market value, if readily determinable. If long-lived assets
are determined to be recoverable, but the newly determined remaining estimated useful lives are shorter than originally estimated, the
net book values of the long-lived assets are depreciated over the newly determined remaining estimated useful lives.
The
Company considers the following to be some examples of important indicators that may trigger an impairment review: (i) significant under-performance
or losses of assets relative to expected historical or projected future operating results; (ii) significant changes in the manner or
use of assets or in the Company’s overall strategy with respect to the manner or use of the acquired assets or changes in the Company’s
overall business strategy; (iii) significant negative industry or economic trends; (iv) increased competitive pressures; (v) a significant
decline in the Company’s stock price for a sustained period of time; and (vi) regulatory changes. The Company evaluates assets
for potential impairment indicators at least annually and more frequently upon the occurrence of such events. Impairment of assets, if
any, are included in operating expenses.
Cash
and cash equivalents
Cash
and cash equivalents include all highly liquid debt instruments with original maturities of three months or less which are not securing
any corporate obligations. As of September 30, 2023, and March 31, 2023, the Company held a cash balance of $187,649 and $35,756, respectively.
Related
parties
The
Company follows ASC 850-10, Related Parties, for the identification of related parties and disclosure of related party transactions.
Pursuant to Section 850-10-20, the related parties include: (a) affiliates of the Company (“Affiliate” means, with respect
to any specified person, any other person that, directly or indirectly through one or more intermediaries, controls, is controlled by
or is under common control with such person, as such terms are used in and construed under Rule 405 under the Securities Act); (b) entities
for which investments in their equity securities would be required, absent the election of the fair value option under the Fair Value
Option Subsection of Section 825-10-15, to be accounted for by the equity method by the investing entity; (c) trusts for the benefit
of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of management; (d) principal owners
of the Company; (e) management of the Company; (f) other parties with which the Company may deal 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 own separate interests; and (g) other parties that can significantly influence the management or operating policies
of the transacting parties or that have an ownership interest in one of the transacting parties and can significantly influence the other
to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests.
Commitments
and contingencies
The
Company follows ASC 450 to account for contingencies. Certain conditions may exist as of the date the consolidated financial statements
are issued, which may result in a loss to the Company, but which will only be resolved when one or more future events occur or fail to
occur. This may result in contingent liabilities that are required to be accrued or disclosed in the financial statements. The Company
assesses such contingent liabilities, and such assessment inherently involves an exercise of judgment. In assessing loss contingencies
related to legal proceedings that are pending against the Company or unasserted claims that may result in such proceedings, the Company
evaluates the perceived merits of any legal proceedings or unasserted claims as well as the perceived merits of the amount of relief
sought or expected to be sought therein.
If
the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability
can be estimated, then the estimated liability would be accrued in the Company’s consolidated financial statements. If the assessment
indicates that a potential material loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated,
then the nature of the contingent liability, and an estimate of the range of possible losses, if determinable and material, would be
disclosed.
Loss
contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the guarantees would be disclosed.
Management does not believe, based upon information available at this time, that these matters will have a material adverse effect on
the Company’s consolidated financial position, results of operations or cash flows. However, there is no assurance that such matters
will not materially and adversely affect the Company’s business, financial position, and results of operations or cash flows.
Revenue
recognition
Revenue
is recognized when the Company transfers control of its products to the customer, which typically occurs at a point-in-time, either upon
shipment or delivery. Substantially all of the Company’s net revenues relate to products which are transferred to the customer
at a point-in-time.
Inventories
The
Company has its inventories stated at the lower of cost (on first in, first out (FIFO) method) or market value basis. A reserve is established
if necessary to reduce excess or obsolete inventories to their realizable value. The stated cost consists of bulk ingredients used to
compound finished products as well as finished products. Reserves, if necessary, are recorded to reduce inventory to market value based
on assumptions about consumer demand, current inventory levels and product life cycles for the various inventory items. These assumptions
are evaluated annually and are based on the Company’s business plan and from feedback from customers and the product development
team.
Cost
of Revenues
Components
of costs of revenues include product costs, shipping costs to customers, and any inventory adjustments.
Shipping
and Handling Costs
Costs
incurred by the Company for shipping and handling are included in costs of revenues.
Research
and development
Research
and development costs are expensed as incurred. The Company’s research and development expenses relate to its compounding activities,
which consist of the design and development of new products for specific customers, as well as the design and compounding of new or redesigned
products for the industry in general.
Income
taxes
The
Company accounts for income taxes under ASC 740, Income Taxes. Under ASC 740, deferred tax assets and liabilities are recognized for
the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities
and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable
income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and
liabilities of a change in tax rates is recognized in income in the period, which includes the enactment date. Deferred tax assets are
reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion of or all the deferred
tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on
the date of enactment.
ASC
740 contains a two-step approach to recognizing and measuring uncertain tax positions. This first step is to evaluate the tax position
for recognition by determining if the weight of available evidence indicates it is more likely than not that the position will be sustained
on audit, including resolution of related appeals or litigation processes, if any. The second step is to measure the tax benefit as the
largest amount which is more than 50% likely of being realized upon ultimate settlement. The Company considers many factors when evaluating
and estimating its tax positions and tax benefits, which may require periodic adjustments, and which may not accurately anticipate actual
outcomes.
The
Company recognizes a tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained
on examination by taxing authorities, based on the technical merits of the position. The tax benefits recognized in the consolidated
financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized
upon ultimate settlement. As of September 30, 2023, the Company has not recorded any unrecognized tax benefits.
Interest
and penalties related to liabilities for uncertain tax positions will be charged to interest and operating expenses, respectively. The
Company has net operating loss carryforwards (NOL) for income tax purposes of approximately $1,600,281. This loss is allowed to be offset
against future income until the year 2039 when the NOL’s will expire. The tax benefits relating to all timing differences have
been fully reserved for in the valuation allowance account due to the substantial losses incurred through March 31, 2022. The change
in the valuation allowance for the six months ended September 30, 2023, and 2022, was an increase of $0 and $0, respectively.
Internal
Revenue Code Section 382 (“Section 382”) imposes limitations on the availability of a company’s net operating losses
after certain ownership changes occur. The Section 382 limitation is based upon certain conclusions pertaining to the dates of ownership
changes and the value of the Company on the dates of the ownership changes. It was determined that an ownership change occurred in October
2013 and March 2014. The amount of the Company’s net operating losses incurred prior to the ownership changes are limited based
on the value of the Company on the date of the ownership change. Management has not determined the amount of net operating losses generated
prior to the ownership change available to offset taxable income after the ownership change.
Net
loss per common share
The
Company follows ASC 260 to account for earnings per share. Basic earnings per common share calculations are determined by dividing net
results from operations by the weighted average number of shares of common stock outstanding during the year. Diluted loss per common
share calculation is determined by dividing net results from operations by the weighted average number of common shares and dilutive
common share equivalents outstanding. During periods when common stock equivalents, if any, are anti-dilutive they are not considered
in the computation.
For
the six months ended September 30, 2023, shares issuable upon conversion of convertible notes were anti-dilutive. As such, their effect
has not been included in the calculation of diluted net loss per share. No dilutive common shares in the comparative year.
Cash
flows reporting
The
Company follows ASC 230 to report cash flows. This standard classifies cash receipts and payments according to whether they stem from
operating, investing, or financing activities and provides definitions of each category, and uses the indirect or reconciliation method
(“Indirect method”) as defined by this standard to report net cash flow from operating activities by adjusting net income
to reconcile it to net cash flow from operating activities by removing the effects of (a) all deferrals of past operating cash receipts
and payments and all accruals of expected future operating cash receipts and payments and (b) all items that are included in net income
that do not affect operating cash receipts and payments. The Company reports separately information about investing and financing activities
not resulting in cash receipts or payments in the period pursuant this standard.
Goodwill
Goodwill
represents the excess of the aggregate purchase price over the fair value of the net assets acquired in a purchase business combination.
Goodwill is reviewed for impairment on an annual basis, or more frequently if events or changes in circumstances indicate that the carrying
amount of goodwill may be impaired. In conducting its annual impairment test, the Company first reviews qualitative factors to determine
whether it is more likely than not that the fair value of the reporting unit is less than its carrying amount. If factors indicate that
the fair value of the reporting unit is less than its carrying amount, the Company performs a quantitative assessment and the fair value
of the reporting unit is determined by analyzing the expected present value of future cash flows. If the carrying value of the reporting
unit continues to exceed its fair value, the fair value of the reporting unit’s goodwill is calculated and an impairment loss equal
to the excess is recorded. As of September 30, 2023, the Company recognized goodwill on the acquisition of its wholly owned subsidiaries;
RxCompound and Peaks.
Stock
Based Compensation
The
Company applies the fair value method of ASC 718, Compensation-Stock Compensation, in accounting for its stock-based compensation. These
standards state that compensation cost is measured at the grant date based on the value of the award and is recognized over the service
period, which is usually the vesting period, if any. The Company uses the Black-Scholes option pricing model to determine the fair value
of its stock, stock option and warrant issuance. The determination of the fair value of stock-based payment awards on the date of grant
using an option-pricing model is affected by the Company’s stock price, as well as assumptions regarding a few complex and subjective
variables. These variables include the Company’s expected stock price, volatility over the term of the awards, actual employee
exercise behaviors, risk-free interest rate and expected dividends. The company has no stock-based commitments outstanding as of September
30, 2023, and 2022.
Fair
Value
FASB
ASC 820, Fair Value Measurements and Disclosures (“ASC 820”) establishes a framework for all fair value measurements
and expands disclosures related to fair value measurement and developments. ASC 820 defines fair value as the price that would be received
to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. ASC 820
requires that assets and liabilities measured at fair value are classified and disclosed in one of the following three categories:
Level
1 — Quoted market prices for identical assets or liabilities in active markets or observable inputs;
Level
2 — Significant other observable inputs that can be corroborated by observable market data; and
Level
3 — Significant unobservable inputs that cannot be corroborated by observable market data.
The
carrying amounts of cash, accounts payable and other liabilities, accrued expenses and settlement payable approximate fair value because
of the short-term nature of these items.
The
fair value of the Company’s debt approximated the carrying value of the Company’s debt as of September 30, 2023, and September
30, 2022. Factors that the Company considered when estimating the fair value of its debt included market conditions, liquidity levels
in the private placement market, variability in pricing from multiple lenders and terms of debt.
Property
and equipment
Property
and equipment are stated at cost. Expenditures for maintenance and repairs are charged to earnings as incurred; additions, renewals and
betterments are capitalized. When property and equipment are retired or otherwise disposed of, the related cost and accumulated depreciation
are removed from the respective accounts, and any gain or loss is included in operations. Depreciation on equipment is charged using
a straight-line method over the estimated useful life of 5 years.
Recently
issued accounting pronouncements
We
have considered the impact of the following pronouncements:
In
February 2016, the FASB issued ASU 2016-02, Leases (Topic 842), which will require lessees to recognize almost all leases on their balance
sheet as a right-of-use asset and a lease liability. For income statement purposes, the FASB retained a dual model, requiring leases
to be classified as either operating or finance. Classification will be based on criteria that are largely similar to those applied in
current lease accounting, but without explicit bright lines. Lessor accounting is similar to the current model but updated to align with
certain changes to the lessee model and the new revenue recognition standard. This ASU is effective for fiscal years beginning after
December 15, 2018, including interim periods within those fiscal years. In January 2018, the FASB issued ASU 2018-01, which permits an
entity to elect an optional transition practical expedient to not evaluate land easements that exist or expire before the Company’s
adoption of Topic 842 and that were not previously accounted for as leases under Topic 840. On May 20, 2020, the FASB voted to delay
implementing the new lease standard for non-public organizations, making their new effective date the fiscal year starting after Dec.
15, 2021. The Company adopted this transition provision and provided necessary disclosures.
In
August 2018, the FASB issued ASU 2018-13, “Changes to Disclosure Requirements for Fair Value Measurements”, which will improve
the effectiveness of disclosure requirements for recurring and nonrecurring fair value measurements. The standard removes, modifies,
and adds certain disclosure requirements, and is effective for fiscal years, and interim periods within those fiscal years, beginning
after December 15, 2019 (for “emerging growth companies” beginning after December 15, 2020). The Company has adopted this
standard effective from January 1, 2021, and the adoption of this standard did not have any significant impact on the consolidated financial
statements.
The
FASB recently issued ASU 2020-06, Debt – Debt with Conversion and Other Options (Subtopic 470- 20) and Derivatives and Hedging
– Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s
Own Equity, to reduce complexity in applying GAAP to certain financial instruments with characteristics of liabilities and equity. The
guidance in ASU 2020-06 simplifies the accounting for convertible debt instruments and convertible preferred stock by removing the existing
guidance in ASC 470-20, Debt: Debt with Conversion and Other Options, which requires entities to account for beneficial conversion features
and cash conversion features in equity, separately from the host convertible debt or preferred stock. The guidance in ASC 470-20 applies
to convertible instruments for which the embedded conversion features are not required to be bifurcated from the host contract and accounted
for as derivatives. In addition, the amendments revise the scope exception from derivative accounting in ASC 815-40 for freestanding
financial instruments and embedded features that are both indexed to the issuer’s own stock and classified in stockholders’
equity, by removing certain criteria required for equity classification. These amendments are expected to result in more freestanding
financial instruments qualifying for equity classification (and, therefore, not accounted for as derivatives), as well as fewer embedded
features requiring separate accounting from the host contract. The amendments in ASU 2020-06 further revise the guidance in ASC 260,
Earnings Per Share, to require entities to calculate diluted earnings per share (EPS) for convertible instruments by using the if-converted
method. In addition, entities must presume share settlement for purposes of calculating diluted EPS when an instrument may be settled
in cash or shares. The amendments in ASU 2020-06 are effective for public entities for fiscal years beginning after December 15, 2021,
with early adoption permitted (for “emerging growth companies” beginning after December 15, 2023). The Company has assessed
the impact this standard will have on the Company’s consolidated financial statements. No material adjustments were required.
Update
ASU 2021-10- Government Assistance (Topic 832)
In
November 2021, the FASB issued guidance which requires business entities to disclose information about certain government assistance
they receive. The amendments in this Update are effective for all entities within their scope for financial statements issued for annual
periods beginning after December 15, 2021. Early application of the amendments is permitted. An entity should apply the amendments in
this Update either (1) prospectively to all transactions within the scope of the amendments that are reflected in financial statements
at the date of initial application and new transactions that are entered into after the date of initial application or (2) retrospectively
to those transactions. We do not expect adoption of this standard to result in additional disclosures within our Consolidated Financial
Statements.
Intangible
assets
Intangible
assets consist of Peaks telemedicine property, the Company’s web properties and goodwill recognized by RxCompound in stand-alone
Financial Statements under the push down approach. Intangible assets with finite lives are amortized over the estimated useful life of
five years and goodwill is amortized over the estimated life of 10 years. These assets are evaluated for impairment at least on an annual
basis and whenever events or changes in circumstances indicate that the carrying value may not be recoverable. We assess recoverability
by determining whether the carrying value of such assets will be recovered through the undiscounted expected future cash flows. If the
future undiscounted cash flows are less than the carrying amount of these assets, we recognize an impairment loss based on the excess
of the carrying amount over the fair value of the assets.
Reclassification
No
restatement was made in comparative Consolidated Financial Statements. However, Certain amounts from the prior year have been reclassified
to conform to the current year presentation.
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v3.23.3
Going Concern
|
6 Months Ended |
Sep. 30, 2023 |
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
|
Going Concern |
Note
3 — Going Concern
The
accompanying condensed consolidated financial statements have been prepared assuming that the Company will continue as a going concern.
On September 30, 2023, the Company had negative working capital, an accumulated deficit of $30,148,111. These factors raise substantial
doubt about the Company’s ability to continue as a going concern.
The
Company as of November 8, 2022, became a holding entity set to acquire companies with its recent two acquisitions, RxCompound and Peaks
both operating in the health and wellness industry. The Company’s cash position may not be sufficient to pay its obligations and
support the Company’s daily operations. Management intends to raise additional funds by way of a public or private offering. Management
believes that the actions presently being taken to further implement its business plan and generate sufficient revenues may provide the
opportunity for the Company to continue as a going concern. While the Company believes in the viability of its strategy to generate sufficient
revenues by acquiring companies and in its ability to raise additional funds, there can be no assurances to that effect. The ability
of the Company to continue as a going concern is dependent upon the Company’s ability to further implement its business plan and
generate sufficient revenues.
The
condensed consolidated financial statements do not include any adjustments that might be necessary if the Company is unable to continue
as a going concern.
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v3.23.3
Related Party Balances and Transactions
|
6 Months Ended |
Sep. 30, 2023 |
Related Party Transactions [Abstract] |
|
Related Party Balances and Transactions |
Note
4 — Related Party Balances and Transactions
Parties
are considered to be related if one party has the ability to control or exercise significant influence over the other party in making
financial and operating decisions. Transactions with related parties have been disclosed in debt, acquisition, and officer’s compensation
notes. As of September 30, 2023, the Company had no related party balances.
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v3.23.3
Stockholders’ Equity
|
6 Months Ended |
Sep. 30, 2023 |
Equity [Abstract] |
|
Stockholders’ Equity |
Note
5 — Stockholders’ Equity
During
the fiscal quarters ended September 30, 2023, and September 30, 2022, the Company issued 0 and 0 restricted common shares - see ITEM
2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS.
During
the quarter ended September 30, 2023, and 2022, the Company did not issue any unrestricted common shares.
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v3.23.3
Commitments and Contingencies
|
6 Months Ended |
Sep. 30, 2023 |
Commitments and Contingencies Disclosure [Abstract] |
|
Commitments and Contingencies |
Note
6 — Commitments and Contingencies
Legal
Proceedings
From
time to time and in the course of business, we may become involved in various legal proceedings seeking monetary damages and other relief.
The amount of the ultimate liability, if any, from such claims cannot be determined. As of the date hereof, there are no legal claims
currently pending or, to our knowledge, threatened against us or any of our officers or directors in their capacity as such or against
any of our properties that, in the opinion of our management, would be likely to have a material adverse effect on our financial position,
results of operations or cash flows.
Employment
and Consulting Agreements
The
Company has entered into amended employment agreements with the current CEO, Giorgio R. Saumat, and President, Mario G. Tabraue. The
amended term of the employment agreements will commence October 1, 2023, for a term of twelve months. The Executive compensation is 21%
and 10.5% of monthly revenue, respectively. Compensation is payable the first day of the month for the preceding month’s revenue
so long as the company increases its cash position quarter over quarter. In the event the Company does not increase its cash position,
the arrangement must be renegotiated, and there will be no payment at the beginning of the new quarter. The agreements include a back
pay waiver and the Executive must waive all rights to any and all compensation, including back pay, for any and all work done on behalf
of the Company prior to September 30, 2023.
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- DefinitionThe entire disclosure for commitments and contingencies.
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v3.23.3
Property and Equipment
|
6 Months Ended |
Sep. 30, 2023 |
Property, Plant and Equipment [Abstract] |
|
Property and Equipment |
Note
7 — Property and Equipment
Schedule
of Property And Equipment
| |
| | |
| |
| |
For the Fiscal Quarter Ended September 30, | |
| |
September 30, 2023 | | |
September 30, 2022 | |
| |
| | |
| |
Equipment – cost | |
$ | 150,082 | | |
$ | - | |
Less: Accumulated depreciation | |
| (21,239 | ) | |
| - | |
Property and Equipment, Net | |
$ | 128,843 | | |
$ | - | |
Depreciation
expense for the fiscal quarters ended September 30, 2023, and September 30, 2022, was $53,301 and $0, respectively.
During
the fiscal quarter ended September 30, 2023, there were no additions to the Property and Equipment.
Weighted
average remaining term was 4.4 years (approx.) and weighted average discount rate was 7%.
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- DefinitionThe entire disclosure for long-lived, physical asset used in normal conduct of business and not intended for resale. Includes, but is not limited to, work of art, historical treasure, and similar asset classified as collections.
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v3.23.3
Leases
|
6 Months Ended |
Sep. 30, 2023 |
Leases |
|
Leases |
Note
8 — Leases
The
Company treats a contract as a lease when the contract conveys the right to use a physically distinct asset for a period of time in exchange
for consideration, or the Company directs the use of the asset and obtains substantially all the economic benefits of the asset. These
leases are recorded as right-of-use (“ROU”) assets and lease obligation liabilities for leases with terms greater than 12
months. ROU assets represent the Company’s right to use an underlying asset for the entirety of the lease term. Lease liabilities
represent the Company’s obligation to make payments over the life of the lease. A ROU asset and a lease liability are recognized
at commencement of the lease based on the present value of the lease payments over the life of the lease. Initial direct costs are included
as part of the ROU asset upon commencement of the lease. Since the interest rate implicit in a lease is generally not readily determinable
for the operating leases, the Company uses an incremental borrowing rate to determine the present value of the lease payments. The incremental
borrowing rate represents the rate of interest the Company would have to pay to borrow on a collateralized basis over a similar lease
term to obtain an asset of similar value.
The
Company reviews the impairment of ROU assets consistent with the approach applied for the Company’s other long-lived assets. The
Company reviews the recoverability of long-lived assets when events or changes in circumstances occur that indicate that the carrying
value of the asset may not be recoverable. The assessment of possible impairment is based on the Company’s ability to recover the
carrying value of the asset from the expected undiscounted future pre-tax cash flows of the related operations. The Company elected the
practical expedient to exclude short-term leases (leases with original terms of 12 months or less) from ROU asset and lease liability
accounts.
RxCompoundStore.com,
LLC entered into a lease arrangement on May 26, 2022, whereby the subsidiary obtained the possession of the property located at 8950
SW 74th Court Suite 101, Miami, FL, 33156. The lease requires monthly payments of $7,453.37 for a term of 36-months plus the single lump
sum payment of $40,000 upon execution in June 2022. The facility consists of two offices, a sterile compounding cleanroom, a cooking
room, a reception area, a fulfillment area, and storage for inventory. The lease agreement does not contain any significant residual
value guarantees or restrictive covenants but does contain a 3-year renewal option. The Company treated this lease arrangement as an
operating lease and recognized right of use asset and lease liability accordingly.
Supplemental
balance sheet information related to leases were as follows:
Schedule
of Supplemental Balance Sheet Related to Leases
| |
| | |
| |
| |
For the Fiscal Quarter Ended September 30, | |
| |
2023 | | |
2022 | |
| |
| | |
| |
Assets | |
| | | |
| | |
Right of use asset, net | |
$ | 154,365 | | |
$ | - | |
| |
| | | |
| | |
Operating lease liabilities | |
| | | |
| | |
Current | |
| 89,440 | | |
| - | |
Non-current | |
| 41,396 | | |
| - | |
Total Lease Liabilities | |
$ | 130,836 | | |
$ | - | |
The
components of lease cost were as follows:
Schedule
of Lease Cost
| |
| | |
| |
| |
For the Fiscal Quarter Ended September 30, | |
| |
2023 | | |
2022 | |
| |
| | |
| |
Depreciation | |
$ | 53,301 | | |
$ | - | |
Interest on lease obligation | |
| 8,247 | | |
| - | |
Total lease cost | |
$ | 19,997 | | |
$ | - | |
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v3.23.3
Intangible Assets
|
6 Months Ended |
Sep. 30, 2023 |
Goodwill and Intangible Assets Disclosure [Abstract] |
|
Intangible Assets |
Note
9 — Intangible Assets
Intangible
assets, consisted of the following:
Schedule
of Intangible Assets
| |
| | |
| |
| |
For the Fiscal Quarter Ended September 30, | |
| |
2023 | | |
2022 | |
| |
| | |
| |
Telemedicine Property | |
$ | 17,806 | | |
$ | - | |
Web Properties | |
| 19,323 | | |
| - | |
Goodwill – push down approach (A) | |
| 138,312 | | |
| - | |
Accumulated Amortization | |
| (43,536 | ) | |
| - | |
Net Balance | |
$ | 131,905 | | |
$ | - | |
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v3.23.3
GOODWILL
|
6 Months Ended |
Sep. 30, 2023 |
Goodwill and Intangible Assets Disclosure [Abstract] |
|
GOODWILL |
NOTE
10- GOODWILL
Goodwill
represents the excess of the aggregate purchase price over the fair value of the net assets acquired in the business combinations. On
November 08, 2022, the Company acquired 100% of the outstanding equity shares of RxCompoundStore.com, LLC and Peaks Curative, LLC against
the share exchange consideration and recognized Goodwill.
SCHEDULE
OF GOODWILL
| |
For the Fiscal Quarter Ended September 30, | |
| |
2023 | | |
2022 | |
RxCompound and Peaks | |
$ | 2,164,480 | | |
$ | - | |
| |
| | | |
| | |
Total | |
$ | 2,164,480 | | |
$ | - | |
The
Company conducted an impairment test as of September 30, 2023, and no indication of impairment was identified.
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v3.23.3
Accounts Payable and Accrued Expenses
|
6 Months Ended |
Sep. 30, 2023 |
Payables and Accruals [Abstract] |
|
Accounts Payable and Accrued Expenses |
Note
11 — Accounts Payable and Accrued Expenses
Accounts
payable and accrued expenses consisted of the following:
Schedule
of Accounts Payable and Accrued Expenses
| |
For the Fiscal Quarter Ended September 30, 2023 | |
| |
| |
Accounts Payable (A) | |
$ | 343,556 | |
Accrued Expenses (B) | |
| 33,918 | |
Accrued settlement (C) | |
| 118,000 | |
Total | |
$ | 495,474 | |
As
of September 30, 2023, accounts payable included inventory under net 60 terms of $199,300, and other payables of $44,256.
As
of September 30, 2023, accrued expenses included interest payable of $8,958, accrued payroll of $21,084 and other accrued expenses of
$3,877.
Settlement
agreement with Rothchild has been fully satisfied with the last payment being made in August 2023. As of September 30, 2023, the company
recognized unpaid accrued settlement of $118,000 against the claims of Strongbow Advisors. The remaining balance of $118,000 is inclusive
of the pre-payment of $70,000 made in September 2023 as well as a pre-payment discount of $7,000.
|
X |
- DefinitionThe entire disclosure for accounts payable and accrued liabilities at the end of the reporting period.
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v3.23.3
Debts
|
6 Months Ended |
Sep. 30, 2023 |
Debt Disclosure [Abstract] |
|
Debts |
Note
12 — Debts
Notes
payable and loans payable consisted of the following:
Schedule
of Notes and Loans Payable
| |
| |
For the Six Months Ended September 30, | |
Name | |
| |
2023 | | |
2022 | |
| |
| |
| | |
| |
SBA Loan Payable | |
(1) | |
$ | 215,500 | | |
$ | 111,752 | |
Revolving Promissory Note Payable | |
(2) | |
| 160,000 | | |
| 250,000 | |
Convertible Promissory Note - Strongbow | |
(3) | |
| 118,000 | | |
| 220,000 | |
Convertible Promissory Note - Issa | |
(4) | |
| - | | |
| 50,000 | |
Convertible Note Payable – Irrevocable Trust | |
(4) | |
| - | | |
| 350,000 | |
Notes payable – related parties | |
(4) | |
| - | | |
| 87,058 | |
Accrued Settlement | |
(4) | |
| - | | |
| 829,348 | |
Equipment Finance | |
Note-7 | |
| 105,894 | | |
| - | |
| |
| |
$ | 599,394 | | |
$ | 1,898,158 | |
(1)
SBA Loan
On
July 27, 2020, the Holding Company executed a secured loan with the U.S. Small Business Administration (SBA) under the Economic Injury
Disaster Loan program in the amount of $106,800. The loan is secured by all tangible and intangible assets of the Company and payable
over 30 years at an interest rate of 3.75 % per annum. Installment payments, including principal and interest, totaling $521.00 monthly
began twelve (12) months after the date of the Note, with the first payments applied to accumulated accrued interest.
On
April 01, 2021, RxCompound executed a secured loan with the U.S. Small Business Administration (SBA) under the Economic Injury Disaster
Loan program in the amount of $108,700. The loan is secured by all tangible and intangible assets of the Company and payable over 30
years at an interest rate of 3.75 % per annum. Installment payments, including principal and interest, totaling $530.00 monthly, began
twelve (12) months after the date of the Note, with the first payments applied to accumulated accrued interest.
Installment
payments due within a year have been classified under current liabilities.
(2)
Revolving Promissory Note
On
August 31, 2021, the Company issued a revolving promissory note of $250,000 to Great Lakes Holding Group, LLC. Proceeds were received
in two installments of $50,000 (Jan 28, 2022) and $200,000 (April 01, 2022), respectively. Interest is charged at the rate of 5%. Repayment
of interest and principal started in September 2023 in the amount of $109,167 with a remaining balance of $160,000 that the company plans
to satisfy by early 2024.
(3)
Convertible Promissory Note – Strongbow:
Strongbow
Advisors’ accrued settlement of $220,000 with a maturity date of May 29, 2023, was amended on the maturity date, having its payment
terms rescheduled. The new terms are as follows: payment of $15,000 upon execution of amended terms, followed by a 41-month period of
installment payments of $5,000, commencing from September 01, 2023. In September 2023 the Company made its first two installment payments
of $5,000 each along with a pre-payment of $70,000. Under the new payment terms, the Company is entitled to a 10% discount on the outstanding
principle. As of September 30, 2023, the remaining balance on this note, net of regularly scheduled payments, pre-payments and pre-payment
discounts, was $118,000.
(4)
Opening Debt Obligations:
All
other September 30, 2022, debt obligations have been settled through various transactions.
Convertible
Note Issa issued 2/9/21 for cash received $50,000, face amount $55,000 will accrue at a rate of 10% on a 360-day year. Maturity date
is February 15, 2020. This note was subsequently canceled on October 25, 2022, through a settlement agreement.
VCAMJI
IRREV. TRUST Convertible Note Payable of $350,000 was converted for 13,406,313 shares of common stock in the month of June 2023.
Mario
Portella Note Payable was settled through the issue of 2,750,000 Common stock on October 25, 2022.
Accrued
settlement at September 30, 2022, of $829,348 are composed of Cromogen in the amount of $510,886; Fox Rothchild in the amount of 218,462;
GHS in the amount of 80,000; and Steven Warm in the amount of $20,000. During October 2022, Mr. Giorgio R. Saumat (“Saumat”)
purchased $625,624 of the Company’s debt (“Acquired Debt”) from various of the Company’s existing debt holders.
Upon completion of the purchase, Saumat demanded repayment of the Acquired Debt by the Company. On October 24, 2022, the Company and
Saumat entered into a settlement agreement whereby the Company agreed to issue 62,562,440 shares of its restricted Common Stock and 1,000,000
shares of its Series B Preferred Stock to Saumat in full satisfaction and the complete cancellation of any and all amounts due and owing
under the Acquired Debt.
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v3.23.3
Subsequent Events
|
6 Months Ended |
Sep. 30, 2023 |
Subsequent Events [Abstract] |
|
Subsequent Events |
Note
13 — Subsequent Events
The
Company has evaluated subsequent events through November 7, 2023, which is the date the financial statements were issued, and has concluded
that no such events or transactions took place which would require adjustment to or disclosure in the financial statements, except for
the following:
On November 7, 2023, the Company’s shareholders elected Yovan Sanchez
as the Company’s Director of the Board and Dr. Emiliano Curia as an Independent Director. The newly elected Directors have demonstrated
significant achievements in business, education, the professions and/or public service. These individuals possess the requisite intelligence,
education, and experience to make a substantial contribution to the deliberations of the Board of Directors. See the related 8-K filing
for the in-depth background and accomplishments.
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v3.23.3
Summary of Significant Accounting Policies (Policies)
|
6 Months Ended |
Sep. 30, 2023 |
Accounting Policies [Abstract] |
|
Basis of presentation |
Basis
of presentation
The
accompanying consolidated financial statements are prepared in accordance with accounting principles generally accepted in the United
States of America (“US GAAP”) and pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”).
|
Principles of consolidation |
Principles
of consolidation
The
accompanying consolidated financial statements include all the accounts of the Company and its wholly owned subsidiaries RxCompound,
Peaks Curative, and ESF.
The
Company’s acquisition of RxCompound was consummated on November 8, 2022, along with Peaks Curative; however, RxCompound completed
its PCAOB audit on February 3, 2023 (“Acquisition Date”). Operating results of subsidiaries have been consolidated according
to their acquisition dates. No intercompany transactions and balances were identified.
|
Use of estimates and assumptions |
Use
of estimates and assumptions
The
preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States of
America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure
of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during
the reporting period. The areas requiring significant estimates are impairment of goodwill, provision for taxation, useful life of depreciable
assets, useful life of intangible assets, contingencies, and going concern assessment. The estimates and underlying assumptions are reviewed
on an ongoing basis. Actual results could differ from those estimates.
|
Carrying value, recoverability, and impairment of long-lived assets |
Carrying
value, recoverability, and impairment of long-lived assets
The
Company follows Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC’) 360 to
evaluate its long-lived assets. The Company’s long-lived assets, which include property, equipment, and a patent, are reviewed
for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable.
The
Company assesses the recoverability of its long-lived assets by comparing the projected undiscounted net cash flows associated with the
related long-lived asset or group of long-lived assets over their remaining estimated useful lives against their respective carrying
amounts. Impairment, if any, is based on the excess of the carrying amount over the fair value of those assets. Fair value is generally
determined using the asset’s expected future discounted cash flows or market value, if readily determinable. If long-lived assets
are determined to be recoverable, but the newly determined remaining estimated useful lives are shorter than originally estimated, the
net book values of the long-lived assets are depreciated over the newly determined remaining estimated useful lives.
The
Company considers the following to be some examples of important indicators that may trigger an impairment review: (i) significant under-performance
or losses of assets relative to expected historical or projected future operating results; (ii) significant changes in the manner or
use of assets or in the Company’s overall strategy with respect to the manner or use of the acquired assets or changes in the Company’s
overall business strategy; (iii) significant negative industry or economic trends; (iv) increased competitive pressures; (v) a significant
decline in the Company’s stock price for a sustained period of time; and (vi) regulatory changes. The Company evaluates assets
for potential impairment indicators at least annually and more frequently upon the occurrence of such events. Impairment of assets, if
any, are included in operating expenses.
|
Cash and cash equivalents |
Cash
and cash equivalents
Cash
and cash equivalents include all highly liquid debt instruments with original maturities of three months or less which are not securing
any corporate obligations. As of September 30, 2023, and March 31, 2023, the Company held a cash balance of $187,649 and $35,756, respectively.
|
Related parties |
Related
parties
The
Company follows ASC 850-10, Related Parties, for the identification of related parties and disclosure of related party transactions.
Pursuant to Section 850-10-20, the related parties include: (a) affiliates of the Company (“Affiliate” means, with respect
to any specified person, any other person that, directly or indirectly through one or more intermediaries, controls, is controlled by
or is under common control with such person, as such terms are used in and construed under Rule 405 under the Securities Act); (b) entities
for which investments in their equity securities would be required, absent the election of the fair value option under the Fair Value
Option Subsection of Section 825-10-15, to be accounted for by the equity method by the investing entity; (c) trusts for the benefit
of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of management; (d) principal owners
of the Company; (e) management of the Company; (f) other parties with which the Company may deal 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 own separate interests; and (g) other parties that can significantly influence the management or operating policies
of the transacting parties or that have an ownership interest in one of the transacting parties and can significantly influence the other
to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests.
|
Commitments and contingencies |
Commitments
and contingencies
The
Company follows ASC 450 to account for contingencies. Certain conditions may exist as of the date the consolidated financial statements
are issued, which may result in a loss to the Company, but which will only be resolved when one or more future events occur or fail to
occur. This may result in contingent liabilities that are required to be accrued or disclosed in the financial statements. The Company
assesses such contingent liabilities, and such assessment inherently involves an exercise of judgment. In assessing loss contingencies
related to legal proceedings that are pending against the Company or unasserted claims that may result in such proceedings, the Company
evaluates the perceived merits of any legal proceedings or unasserted claims as well as the perceived merits of the amount of relief
sought or expected to be sought therein.
If
the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability
can be estimated, then the estimated liability would be accrued in the Company’s consolidated financial statements. If the assessment
indicates that a potential material loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated,
then the nature of the contingent liability, and an estimate of the range of possible losses, if determinable and material, would be
disclosed.
Loss
contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the guarantees would be disclosed.
Management does not believe, based upon information available at this time, that these matters will have a material adverse effect on
the Company’s consolidated financial position, results of operations or cash flows. However, there is no assurance that such matters
will not materially and adversely affect the Company’s business, financial position, and results of operations or cash flows.
|
Revenue recognition |
Revenue
recognition
Revenue
is recognized when the Company transfers control of its products to the customer, which typically occurs at a point-in-time, either upon
shipment or delivery. Substantially all of the Company’s net revenues relate to products which are transferred to the customer
at a point-in-time.
|
Inventories |
Inventories
The
Company has its inventories stated at the lower of cost (on first in, first out (FIFO) method) or market value basis. A reserve is established
if necessary to reduce excess or obsolete inventories to their realizable value. The stated cost consists of bulk ingredients used to
compound finished products as well as finished products. Reserves, if necessary, are recorded to reduce inventory to market value based
on assumptions about consumer demand, current inventory levels and product life cycles for the various inventory items. These assumptions
are evaluated annually and are based on the Company’s business plan and from feedback from customers and the product development
team.
|
Cost of Revenues |
Cost
of Revenues
Components
of costs of revenues include product costs, shipping costs to customers, and any inventory adjustments.
|
Shipping and Handling Costs |
Shipping
and Handling Costs
Costs
incurred by the Company for shipping and handling are included in costs of revenues.
|
Research and development |
Research
and development
Research
and development costs are expensed as incurred. The Company’s research and development expenses relate to its compounding activities,
which consist of the design and development of new products for specific customers, as well as the design and compounding of new or redesigned
products for the industry in general.
|
Income taxes |
Income
taxes
The
Company accounts for income taxes under ASC 740, Income Taxes. Under ASC 740, deferred tax assets and liabilities are recognized for
the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities
and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable
income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and
liabilities of a change in tax rates is recognized in income in the period, which includes the enactment date. Deferred tax assets are
reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion of or all the deferred
tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on
the date of enactment.
ASC
740 contains a two-step approach to recognizing and measuring uncertain tax positions. This first step is to evaluate the tax position
for recognition by determining if the weight of available evidence indicates it is more likely than not that the position will be sustained
on audit, including resolution of related appeals or litigation processes, if any. The second step is to measure the tax benefit as the
largest amount which is more than 50% likely of being realized upon ultimate settlement. The Company considers many factors when evaluating
and estimating its tax positions and tax benefits, which may require periodic adjustments, and which may not accurately anticipate actual
outcomes.
The
Company recognizes a tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained
on examination by taxing authorities, based on the technical merits of the position. The tax benefits recognized in the consolidated
financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized
upon ultimate settlement. As of September 30, 2023, the Company has not recorded any unrecognized tax benefits.
Interest
and penalties related to liabilities for uncertain tax positions will be charged to interest and operating expenses, respectively. The
Company has net operating loss carryforwards (NOL) for income tax purposes of approximately $1,600,281. This loss is allowed to be offset
against future income until the year 2039 when the NOL’s will expire. The tax benefits relating to all timing differences have
been fully reserved for in the valuation allowance account due to the substantial losses incurred through March 31, 2022. The change
in the valuation allowance for the six months ended September 30, 2023, and 2022, was an increase of $0 and $0, respectively.
Internal
Revenue Code Section 382 (“Section 382”) imposes limitations on the availability of a company’s net operating losses
after certain ownership changes occur. The Section 382 limitation is based upon certain conclusions pertaining to the dates of ownership
changes and the value of the Company on the dates of the ownership changes. It was determined that an ownership change occurred in October
2013 and March 2014. The amount of the Company’s net operating losses incurred prior to the ownership changes are limited based
on the value of the Company on the date of the ownership change. Management has not determined the amount of net operating losses generated
prior to the ownership change available to offset taxable income after the ownership change.
|
Net loss per common share |
Net
loss per common share
The
Company follows ASC 260 to account for earnings per share. Basic earnings per common share calculations are determined by dividing net
results from operations by the weighted average number of shares of common stock outstanding during the year. Diluted loss per common
share calculation is determined by dividing net results from operations by the weighted average number of common shares and dilutive
common share equivalents outstanding. During periods when common stock equivalents, if any, are anti-dilutive they are not considered
in the computation.
For
the six months ended September 30, 2023, shares issuable upon conversion of convertible notes were anti-dilutive. As such, their effect
has not been included in the calculation of diluted net loss per share. No dilutive common shares in the comparative year.
|
Cash flows reporting |
Cash
flows reporting
The
Company follows ASC 230 to report cash flows. This standard classifies cash receipts and payments according to whether they stem from
operating, investing, or financing activities and provides definitions of each category, and uses the indirect or reconciliation method
(“Indirect method”) as defined by this standard to report net cash flow from operating activities by adjusting net income
to reconcile it to net cash flow from operating activities by removing the effects of (a) all deferrals of past operating cash receipts
and payments and all accruals of expected future operating cash receipts and payments and (b) all items that are included in net income
that do not affect operating cash receipts and payments. The Company reports separately information about investing and financing activities
not resulting in cash receipts or payments in the period pursuant this standard.
|
Goodwill |
Goodwill
Goodwill
represents the excess of the aggregate purchase price over the fair value of the net assets acquired in a purchase business combination.
Goodwill is reviewed for impairment on an annual basis, or more frequently if events or changes in circumstances indicate that the carrying
amount of goodwill may be impaired. In conducting its annual impairment test, the Company first reviews qualitative factors to determine
whether it is more likely than not that the fair value of the reporting unit is less than its carrying amount. If factors indicate that
the fair value of the reporting unit is less than its carrying amount, the Company performs a quantitative assessment and the fair value
of the reporting unit is determined by analyzing the expected present value of future cash flows. If the carrying value of the reporting
unit continues to exceed its fair value, the fair value of the reporting unit’s goodwill is calculated and an impairment loss equal
to the excess is recorded. As of September 30, 2023, the Company recognized goodwill on the acquisition of its wholly owned subsidiaries;
RxCompound and Peaks.
|
Stock Based Compensation |
Stock
Based Compensation
The
Company applies the fair value method of ASC 718, Compensation-Stock Compensation, in accounting for its stock-based compensation. These
standards state that compensation cost is measured at the grant date based on the value of the award and is recognized over the service
period, which is usually the vesting period, if any. The Company uses the Black-Scholes option pricing model to determine the fair value
of its stock, stock option and warrant issuance. The determination of the fair value of stock-based payment awards on the date of grant
using an option-pricing model is affected by the Company’s stock price, as well as assumptions regarding a few complex and subjective
variables. These variables include the Company’s expected stock price, volatility over the term of the awards, actual employee
exercise behaviors, risk-free interest rate and expected dividends. The company has no stock-based commitments outstanding as of September
30, 2023, and 2022.
|
Fair Value |
Fair
Value
FASB
ASC 820, Fair Value Measurements and Disclosures (“ASC 820”) establishes a framework for all fair value measurements
and expands disclosures related to fair value measurement and developments. ASC 820 defines fair value as the price that would be received
to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. ASC 820
requires that assets and liabilities measured at fair value are classified and disclosed in one of the following three categories:
Level
1 — Quoted market prices for identical assets or liabilities in active markets or observable inputs;
Level
2 — Significant other observable inputs that can be corroborated by observable market data; and
Level
3 — Significant unobservable inputs that cannot be corroborated by observable market data.
The
carrying amounts of cash, accounts payable and other liabilities, accrued expenses and settlement payable approximate fair value because
of the short-term nature of these items.
The
fair value of the Company’s debt approximated the carrying value of the Company’s debt as of September 30, 2023, and September
30, 2022. Factors that the Company considered when estimating the fair value of its debt included market conditions, liquidity levels
in the private placement market, variability in pricing from multiple lenders and terms of debt.
|
Property and equipment |
Property
and equipment
Property
and equipment are stated at cost. Expenditures for maintenance and repairs are charged to earnings as incurred; additions, renewals and
betterments are capitalized. When property and equipment are retired or otherwise disposed of, the related cost and accumulated depreciation
are removed from the respective accounts, and any gain or loss is included in operations. Depreciation on equipment is charged using
a straight-line method over the estimated useful life of 5 years.
|
Recently issued accounting pronouncements |
Recently
issued accounting pronouncements
We
have considered the impact of the following pronouncements:
In
February 2016, the FASB issued ASU 2016-02, Leases (Topic 842), which will require lessees to recognize almost all leases on their balance
sheet as a right-of-use asset and a lease liability. For income statement purposes, the FASB retained a dual model, requiring leases
to be classified as either operating or finance. Classification will be based on criteria that are largely similar to those applied in
current lease accounting, but without explicit bright lines. Lessor accounting is similar to the current model but updated to align with
certain changes to the lessee model and the new revenue recognition standard. This ASU is effective for fiscal years beginning after
December 15, 2018, including interim periods within those fiscal years. In January 2018, the FASB issued ASU 2018-01, which permits an
entity to elect an optional transition practical expedient to not evaluate land easements that exist or expire before the Company’s
adoption of Topic 842 and that were not previously accounted for as leases under Topic 840. On May 20, 2020, the FASB voted to delay
implementing the new lease standard for non-public organizations, making their new effective date the fiscal year starting after Dec.
15, 2021. The Company adopted this transition provision and provided necessary disclosures.
In
August 2018, the FASB issued ASU 2018-13, “Changes to Disclosure Requirements for Fair Value Measurements”, which will improve
the effectiveness of disclosure requirements for recurring and nonrecurring fair value measurements. The standard removes, modifies,
and adds certain disclosure requirements, and is effective for fiscal years, and interim periods within those fiscal years, beginning
after December 15, 2019 (for “emerging growth companies” beginning after December 15, 2020). The Company has adopted this
standard effective from January 1, 2021, and the adoption of this standard did not have any significant impact on the consolidated financial
statements.
The
FASB recently issued ASU 2020-06, Debt – Debt with Conversion and Other Options (Subtopic 470- 20) and Derivatives and Hedging
– Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s
Own Equity, to reduce complexity in applying GAAP to certain financial instruments with characteristics of liabilities and equity. The
guidance in ASU 2020-06 simplifies the accounting for convertible debt instruments and convertible preferred stock by removing the existing
guidance in ASC 470-20, Debt: Debt with Conversion and Other Options, which requires entities to account for beneficial conversion features
and cash conversion features in equity, separately from the host convertible debt or preferred stock. The guidance in ASC 470-20 applies
to convertible instruments for which the embedded conversion features are not required to be bifurcated from the host contract and accounted
for as derivatives. In addition, the amendments revise the scope exception from derivative accounting in ASC 815-40 for freestanding
financial instruments and embedded features that are both indexed to the issuer’s own stock and classified in stockholders’
equity, by removing certain criteria required for equity classification. These amendments are expected to result in more freestanding
financial instruments qualifying for equity classification (and, therefore, not accounted for as derivatives), as well as fewer embedded
features requiring separate accounting from the host contract. The amendments in ASU 2020-06 further revise the guidance in ASC 260,
Earnings Per Share, to require entities to calculate diluted earnings per share (EPS) for convertible instruments by using the if-converted
method. In addition, entities must presume share settlement for purposes of calculating diluted EPS when an instrument may be settled
in cash or shares. The amendments in ASU 2020-06 are effective for public entities for fiscal years beginning after December 15, 2021,
with early adoption permitted (for “emerging growth companies” beginning after December 15, 2023). The Company has assessed
the impact this standard will have on the Company’s consolidated financial statements. No material adjustments were required.
Update
ASU 2021-10- Government Assistance (Topic 832)
In
November 2021, the FASB issued guidance which requires business entities to disclose information about certain government assistance
they receive. The amendments in this Update are effective for all entities within their scope for financial statements issued for annual
periods beginning after December 15, 2021. Early application of the amendments is permitted. An entity should apply the amendments in
this Update either (1) prospectively to all transactions within the scope of the amendments that are reflected in financial statements
at the date of initial application and new transactions that are entered into after the date of initial application or (2) retrospectively
to those transactions. We do not expect adoption of this standard to result in additional disclosures within our Consolidated Financial
Statements.
|
Intangible assets |
Intangible
assets
Intangible
assets consist of Peaks telemedicine property, the Company’s web properties and goodwill recognized by RxCompound in stand-alone
Financial Statements under the push down approach. Intangible assets with finite lives are amortized over the estimated useful life of
five years and goodwill is amortized over the estimated life of 10 years. These assets are evaluated for impairment at least on an annual
basis and whenever events or changes in circumstances indicate that the carrying value may not be recoverable. We assess recoverability
by determining whether the carrying value of such assets will be recovered through the undiscounted expected future cash flows. If the
future undiscounted cash flows are less than the carrying amount of these assets, we recognize an impairment loss based on the excess
of the carrying amount over the fair value of the assets.
|
Reclassification |
Reclassification
No
restatement was made in comparative Consolidated Financial Statements. However, Certain amounts from the prior year have been reclassified
to conform to the current year presentation.
|
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v3.23.3
Leases (Tables)
|
6 Months Ended |
Sep. 30, 2023 |
Leases |
|
Schedule of Supplemental Balance Sheet Related to Leases |
Supplemental
balance sheet information related to leases were as follows:
Schedule
of Supplemental Balance Sheet Related to Leases
| |
| | |
| |
| |
For the Fiscal Quarter Ended September 30, | |
| |
2023 | | |
2022 | |
| |
| | |
| |
Assets | |
| | | |
| | |
Right of use asset, net | |
$ | 154,365 | | |
$ | - | |
| |
| | | |
| | |
Operating lease liabilities | |
| | | |
| | |
Current | |
| 89,440 | | |
| - | |
Non-current | |
| 41,396 | | |
| - | |
Total Lease Liabilities | |
$ | 130,836 | | |
$ | - | |
|
Schedule of Lease Cost |
The
components of lease cost were as follows:
Schedule
of Lease Cost
| |
| | |
| |
| |
For the Fiscal Quarter Ended September 30, | |
| |
2023 | | |
2022 | |
| |
| | |
| |
Depreciation | |
$ | 53,301 | | |
$ | - | |
Interest on lease obligation | |
| 8,247 | | |
| - | |
Total lease cost | |
$ | 19,997 | | |
$ | - | |
|
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v3.23.3
Intangible Assets (Tables)
|
6 Months Ended |
Sep. 30, 2023 |
Goodwill and Intangible Assets Disclosure [Abstract] |
|
Schedule of Intangible Assets |
Intangible
assets, consisted of the following:
Schedule
of Intangible Assets
| |
| | |
| |
| |
For the Fiscal Quarter Ended September 30, | |
| |
2023 | | |
2022 | |
| |
| | |
| |
Telemedicine Property | |
$ | 17,806 | | |
$ | - | |
Web Properties | |
| 19,323 | | |
| - | |
Goodwill – push down approach (A) | |
| 138,312 | | |
| - | |
Accumulated Amortization | |
| (43,536 | ) | |
| - | |
Net Balance | |
$ | 131,905 | | |
$ | - | |
|
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v3.23.3
GOODWILL (Tables)
|
6 Months Ended |
Sep. 30, 2023 |
Goodwill and Intangible Assets Disclosure [Abstract] |
|
SCHEDULE OF GOODWILL |
SCHEDULE
OF GOODWILL
| |
For the Fiscal Quarter Ended September 30, | |
| |
2023 | | |
2022 | |
RxCompound and Peaks | |
$ | 2,164,480 | | |
$ | - | |
| |
| | | |
| | |
Total | |
$ | 2,164,480 | | |
$ | - | |
The
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Accounts Payable and Accrued Expenses (Tables)
|
6 Months Ended |
Sep. 30, 2023 |
Payables and Accruals [Abstract] |
|
Schedule of Accounts Payable and Accrued Expenses |
Accounts
payable and accrued expenses consisted of the following:
Schedule
of Accounts Payable and Accrued Expenses
| |
For the Fiscal Quarter Ended September 30, 2023 | |
| |
| |
Accounts Payable (A) | |
$ | 343,556 | |
Accrued Expenses (B) | |
| 33,918 | |
Accrued settlement (C) | |
| 118,000 | |
Total | |
$ | 495,474 | |
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Debts (Tables)
|
6 Months Ended |
Sep. 30, 2023 |
Debt Disclosure [Abstract] |
|
Schedule of Notes and Loans Payable |
Notes
payable and loans payable consisted of the following:
Schedule
of Notes and Loans Payable
| |
| |
For the Six Months Ended September 30, | |
Name | |
| |
2023 | | |
2022 | |
| |
| |
| | |
| |
SBA Loan Payable | |
(1) | |
$ | 215,500 | | |
$ | 111,752 | |
Revolving Promissory Note Payable | |
(2) | |
| 160,000 | | |
| 250,000 | |
Convertible Promissory Note - Strongbow | |
(3) | |
| 118,000 | | |
| 220,000 | |
Convertible Promissory Note - Issa | |
(4) | |
| - | | |
| 50,000 | |
Convertible Note Payable – Irrevocable Trust | |
(4) | |
| - | | |
| 350,000 | |
Notes payable – related parties | |
(4) | |
| - | | |
| 87,058 | |
Accrued Settlement | |
(4) | |
| - | | |
| 829,348 | |
Equipment Finance | |
Note-7 | |
| 105,894 | | |
| - | |
| |
| |
$ | 599,394 | | |
$ | 1,898,158 | |
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v3.23.3
Schedule of Property And Equipment (Details) - USD ($)
|
Sep. 30, 2023 |
Mar. 31, 2023 |
Sep. 30, 2022 |
Property, Plant and Equipment [Line Items] |
|
|
|
Less: Accumulated depreciation |
$ (21,239)
|
|
|
Property and Equipment, Net |
128,843
|
$ 143,213
|
|
Equipment [Member] |
|
|
|
Property, Plant and Equipment [Line Items] |
|
|
|
Equipment – cost |
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|
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v3.23.3
Schedule of Supplemental Balance Sheet Related to Leases (Details) - USD ($)
|
Sep. 30, 2023 |
Mar. 31, 2023 |
Sep. 30, 2022 |
Leases |
|
|
|
Right of use asset, net |
$ 154,365
|
$ 200,674
|
|
Current |
89,440
|
68,188
|
|
Non-current |
41,396
|
$ 96,743
|
|
Total Lease Liabilities |
$ 130,836
|
|
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v3.23.3
Accounts Payable and Accrued Expenses (Details Narrative)
|
6 Months Ended |
Sep. 30, 2023
USD ($)
|
Long-Term Purchase Commitment [Line Items] |
|
Accounts payable |
$ 343,556
|
Other notes payable |
44,256
|
Interest payable |
8,958
|
Accrued payroll |
21,084
|
Other expenses |
3,877
|
Unpaid accrued settlement |
118,000
|
Payments for deposits |
118,000
|
Prepayment discounts |
70,000
|
Debt instrument periodic payment |
7,000
|
Strongbow Advisors [Member] |
|
Long-Term Purchase Commitment [Line Items] |
|
Unpaid accrued settlement |
118,000
|
Inventories [Member] |
|
Long-Term Purchase Commitment [Line Items] |
|
Accounts payable |
$ 199,300
|
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v3.23.3
Schedule of Notes and Loans Payable (Details) - USD ($)
|
Sep. 30, 2023 |
Sep. 30, 2022 |
Aug. 31, 2021 |
Apr. 01, 2021 |
Jul. 27, 2020 |
Short-Term Debt [Line Items] |
|
|
|
|
|
Total debt |
$ 599,394
|
$ 1,898,158
|
|
|
|
SBA Loan Payable [Member] |
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
Total debt |
215,500
|
111,752
|
|
$ 108,700
|
$ 106,800
|
Revolving Promissory Note Payable [Member] |
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
Total debt |
160,000
|
250,000
|
$ 250,000
|
|
|
Convertible Promissory Note Strongbow [Member] |
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
Total debt |
118,000
|
220,000
|
|
|
|
Convertible Promissory Note Issa [Member] |
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
Total debt |
|
50,000
|
|
|
|
Convertible Note Payable Irrevocable Trust [Member] |
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
Total debt |
|
350,000
|
|
|
|
Promissory Note Payable Two [Member] |
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
Total debt |
|
87,058
|
|
|
|
Accrued Settlement [Member] |
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
Total debt |
|
829,348
|
|
|
|
Equipment Finance [Member] |
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
Total debt |
$ 105,894
|
|
|
|
|
X |
- DefinitionAmount, after deduction of unamortized premium (discount) and debt issuance cost, of long-term debt. Excludes lease obligation.
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v3.23.3
Debts (Details Narrative) - USD ($)
|
|
|
|
|
|
|
|
|
|
3 Months Ended |
6 Months Ended |
|
|
|
Sep. 01, 2023 |
May 29, 2023 |
Oct. 25, 2022 |
Oct. 24, 2022 |
Jun. 30, 2022 |
Apr. 01, 2022 |
Jan. 28, 2022 |
Apr. 01, 2021 |
Jul. 27, 2020 |
Sep. 30, 2023 |
Sep. 30, 2023 |
Jun. 30, 2023 |
Mar. 31, 2023 |
Sep. 30, 2022 |
Aug. 31, 2021 |
Short-Term Debt [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Long term debt |
|
|
|
|
|
|
|
|
|
$ 599,394
|
$ 599,394
|
|
|
$ 1,898,158
|
|
Debt instrument periodic payment |
|
|
|
|
|
|
|
|
|
|
$ 7,000
|
|
|
|
|
Debt Instrument, Maturity Date, Description |
|
Strongbow
Advisors’ accrued settlement of $220,000 with a maturity date of May 29, 2023, was amended on the maturity date, having its payment
terms rescheduled
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Number of restricted |
|
|
|
|
|
|
|
|
|
0
|
|
|
|
|
|
Common stock shares issued |
|
|
|
|
|
|
|
|
|
314,881,821
|
314,881,821
|
|
282,611,083
|
|
|
Series B Preferred Stock [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Number of restricted |
|
|
|
62,562,440
|
|
|
|
|
|
|
|
|
|
|
|
Common stock shares issued |
|
|
|
1,000,000
|
|
|
|
|
|
|
|
|
|
|
|
Common Stock [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Issuance of common stock |
|
|
|
|
|
|
|
|
|
|
13,406,313
|
|
|
|
|
Common Stock [Member] | Issa-EL Cheikh [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Face amount |
|
|
|
|
$ 55,000
|
|
|
|
|
|
|
|
|
|
|
Cash received |
|
|
|
|
$ 50,000
|
|
|
|
|
|
|
|
|
|
|
Face amount |
|
|
|
|
10.00%
|
|
|
|
|
|
|
|
|
|
|
Common Stock [Member] | VCAMJIIRREV Trust [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Convertible note payable |
|
|
|
|
|
|
|
|
|
|
|
$ 350,000
|
|
|
|
Issuance of common stock |
|
|
|
|
|
|
|
|
|
|
|
13,406,313
|
|
|
|
Common Stock [Member] | Mario Portella [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Issuance of Note payable |
|
|
2,750,000
|
|
|
|
|
|
|
|
|
|
|
|
|
SBA Loan Payable [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Long term debt |
|
|
|
|
|
|
|
$ 108,700
|
$ 106,800
|
$ 215,500
|
$ 215,500
|
|
|
111,752
|
|
Interest rate |
|
|
|
|
|
|
|
3.75%
|
3.75%
|
|
|
|
|
|
|
Debt instrument periodic payment |
|
|
|
|
|
|
|
$ 530.00
|
$ 521.00
|
|
|
|
|
|
|
Revolving Promissory Note Payable [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Long term debt |
|
|
|
|
|
|
|
|
|
160,000
|
160,000
|
|
|
250,000
|
$ 250,000
|
Interest rate |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
5.00%
|
Debt instrument periodic payment |
|
|
|
|
|
$ 200,000
|
$ 50,000
|
|
|
|
|
|
|
|
|
Short term borrowings |
|
|
|
|
|
|
|
|
|
109,167
|
109,167
|
|
|
|
|
Installment payment |
|
|
|
|
|
$ 160,000
|
|
|
|
|
|
|
|
|
|
Convertible Promissory Note [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Debt instrument periodic payment |
$ 5,000
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Face amount |
|
$ 220,000
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Payments of debt issuance cost |
|
$ 15,000
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Debt instrument pre-payment of discounts |
$ 70,000
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Debt instrument increase and decrease |
10.00%
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Debt instrument prepayment discount |
$ 118,000
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Accrued Settlement [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Long term debt |
|
|
|
|
|
|
|
|
|
|
|
|
|
829,348
|
|
Cromogen [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Long term debt |
|
|
|
|
|
|
|
|
|
|
|
|
|
510,886
|
|
Fox Rothchild [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Long term debt |
|
|
|
|
|
|
|
|
|
|
|
|
|
218,462
|
|
GHS [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Long term debt |
|
|
|
|
|
|
|
|
|
|
|
|
|
80,000
|
|
Steven Warm [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Long term debt |
|
|
|
|
|
|
|
|
|
|
|
|
|
20,000
|
|
Acquired debt [Member] | Saumat [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Long term debt |
|
|
|
|
|
|
|
|
|
|
|
|
|
$ 625,624
|
|
X |
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