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U.S.
SECURITIES AND EXCHANGE COMMISSION
Washington,
D.C. 20549
Form
10-Q
(Mark
One)
|
☒ |
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 |
For
the transition period from
to
Commission
File No. 001-11737
NORDICUS
PARTNERS CORPORATION
(Name
of small business issuer in its charter)
Delaware |
|
04-3186647 |
(State
or other jurisdiction of
incorporation
or organization) |
|
(I.R.S.
Employer
Identification
No.) |
3651
Lindell Road, Suite D565, Las Vegas, Nevada |
|
89103 |
(Address
of principal executive offices) |
|
(Zip
Code) |
Issuer’s
telephone number (424) 256-8560
Securities
registered under Section 12(b) of the Exchange Act:
None |
|
None |
Title
of each class |
|
Name
of each exchange on which registered |
Securities
registered pursuant to Section 12(g) of the Act: Common Stock, $0.001 par value per share
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 such files). Yes ☒ No ☐
Indicate
by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, smaller reporting company,
or an emerging growth company. See the 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 Act). Yes ☐ No ☒
As
of November 13, 2023, there were 10,876,248 shares of the registrant’s Common Stock outstanding.
NORDICUS
PARTNERS CORPORATION
TABLE
OF CONTENTS
PART
I - FINANCIAL INFORMATION
Item
1. Unaudited Financial Statements
NORDICUS
PARTNERS CORPORATION AND SUBSIDIARY
CONSOLIDATED BALANCE
SHEETS
|
|
September
30, 2023 |
|
|
March
31, 2023 |
|
|
|
|
(Unaudited) |
|
|
|
|
|
ASSETS |
|
|
|
|
|
|
|
|
Current
assets: |
|
|
|
|
|
|
|
|
Cash |
|
$ |
10,772 |
|
|
$ |
7,149 |
|
Receivable |
|
|
— |
|
|
|
44,481 |
|
Prepaids
and other current assets |
|
|
— |
|
|
|
770 |
|
Total
current assets |
|
|
10,772 |
|
|
|
52,400 |
|
Website |
|
|
5,327 |
|
|
|
2,625 |
|
Investment
in Myson, Inc. |
|
|
1,750,000 |
|
|
|
— |
|
Total
Assets |
|
$ |
1,766,099 |
|
|
$ |
55,025 |
|
|
|
|
|
|
|
|
|
|
LIABILITIES
AND STOCKHOLDERS’ EQUITY |
|
|
|
|
|
|
|
|
Current
liabilities: |
|
|
|
|
|
|
|
|
Accounts
payable and accrued expenses |
|
$ |
9,882 |
|
|
$ |
1,354 |
|
Accounts
payable – related party |
|
|
— |
|
|
|
12,127 |
|
Related
party payable |
|
|
15,810 |
|
|
|
13,886 |
|
Total
current liabilities |
|
|
25,692 |
|
|
|
27,367 |
|
Total
Liabilities |
|
|
25,692 |
|
|
|
27,367 |
|
|
|
|
|
|
|
|
|
|
Commitments
and contingencies |
|
|
— |
|
|
|
— |
|
|
|
|
|
|
|
|
|
|
Stockholders’
equity: |
|
|
|
|
|
|
|
|
Preferred
stock; $0.001 par value; 5,000,000 shares authorized; no shares issued and outstanding |
|
|
— |
|
|
|
— |
|
Common
stock; $0.001 par value; 50,000,000 shares authorized; 10,876,248 and 8,296,248 shares issued; respectively |
|
|
10,876 |
|
|
|
8,296 |
|
Treasury
stock, 1,534 shares at cost |
|
|
(30,328 |
) |
|
|
(30,328 |
) |
Common
stock to be issued |
|
|
25,000 |
|
|
|
— |
|
Additional
paid-in capital |
|
|
44,074,108 |
|
|
|
42,246,688 |
|
Accumulated
other comprehensive income |
|
|
(2,500) |
|
|
|
665 |
|
Accumulated
deficit |
|
|
(42,336,749 |
) |
|
|
(42,197,663 |
) |
Total
stockholders’ equity |
|
|
1,740,407 |
|
|
|
27,658 |
|
Total
liabilities and stockholders’ equity |
|
$ |
1,766,099 |
|
|
$ |
55,025 |
|
The
accompanying notes are an integral part of these unaudited consolidated financial statements.
NORDICUS
PARTNERS CORPORATION AND SUBSIDIARY
CONSOLIDATED
STATEMENTS OF OPERATIONS
(Unaudited)
| |
2023 | | |
2022 | | |
2023 | | |
2022 | |
| |
For the Three Months Ended
September 30, | | |
For the Six Months Ended
September 30, | |
| |
2023 | | |
2022 | | |
2023 | | |
2022 | |
| |
| | |
| | |
| | |
| |
Operating expenses: | |
| | | |
| | | |
| | | |
| | |
Officer compensation | |
$ | 30,593 | | |
$ | — | | |
$ | 57,593 | | |
$ | — | |
Stock based compensation– related party | |
| — | | |
| — | | |
| — | | |
| 5,009,771 | |
Professional fees | |
| 56,868 | | |
| 10,847 | | |
| 76,793 | | |
| 19,851 | |
General and administrative | |
| 9,420 | | |
| 41,510 | | |
| 14,084 | | |
| 57,869 | |
Total operating expenses | |
| 96,881 | | |
| 52,357 | | |
| 148,470 | | |
| 5,087,491 | |
| |
| | | |
| | | |
| | | |
| | |
Loss from operations | |
| (96,881 | ) | |
| (52,357 | ) | |
| (148,470 | ) | |
| (5,087,491 | ) |
| |
| | | |
| | | |
| | | |
| | |
Other income: | |
| | | |
| | | |
| | | |
| | |
Other (expense) income | |
| (1,909 | ) | |
| 5,685 | | |
| 9,384 | | |
| 5,685 | |
Total other income | |
| (1,909 | ) | |
| 5,685 | | |
| 9,384 | | |
| 5,685 | |
| |
| | | |
| | | |
| | | |
| | |
Provision for income taxes | |
| — | | |
| — | | |
| — | | |
| — | |
Net loss | |
| (98,790 | ) | |
| (46,672 | ) | |
| (139,086 | ) | |
| (5,081,806 | ) |
| |
| | | |
| | | |
| | | |
| | |
Other comprehensive income: | |
| | | |
| | | |
| | | |
| | |
Foreign currency translation adjustment | |
| (3,104 | ) | |
| — | | |
| (3,165 | ) | |
| — | |
Comprehensive Loss | |
$ | (101,894 | ) | |
$ | (46,672 | ) | |
$ | (142,251 | ) | |
$ | (5,081,806 | ) |
| |
| | | |
| | | |
| | | |
| | |
Net loss per common share – basic and diluted | |
$ | (0.01 | ) | |
$ | (0.01 | ) | |
$ | (0.01 | ) | |
$ | (0.89 | ) |
| |
| | | |
| | | |
| | | |
| | |
Weighted average shared – basic and diluted | |
| 10,846,628 | | |
| 5,681,248 | | |
| 9,722,814 | | |
| 5,681,248 | |
The
accompanying notes are an integral part of these unaudited consolidated financial statements.
NORDICUS
PARTNERS CORPORATION AND SUBSIDIARY
CONSOLIDATED
STATEMENTS OF CHANGES IN STOCKHOLDERS’ DEFICIT
FOR
THE THREE AND SIX MONTHS ENDED SEPTEMBER 30, 2023 AND 2022
(Unaudited)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Additional |
|
|
|
|
|
|
|
|
Common |
|
|
Other |
|
|
Total |
|
|
|
Common
Stock |
|
|
Paid-in |
|
|
Accumulated |
|
|
Treasury |
|
|
Stock |
|
|
Comprehensive |
|
|
Stockholders’ |
|
|
|
Shares |
|
|
Amount |
|
|
Capital |
|
|
Deficit |
|
|
Stock |
|
|
To
be Issued |
|
|
Income |
|
|
Equity |
|
Balance
at March 31, 2023 |
|
|
8,296,248 |
|
|
$ |
8,296 |
|
|
$ |
42,246,688 |
|
|
$ |
(42,197,663 |
) |
|
$ |
(30,328 |
) |
|
$ |
— |
|
|
$ |
665 |
|
|
$ |
27,658 |
|
Shares
issued for stock investment |
|
|
2,500,000 |
|
|
|
2,500 |
|
|
|
1,747,500 |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
1,750,000 |
|
Exercise
of warrants |
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
25,000 |
|
|
|
— |
|
|
|
25,000 |
|
Net
loss |
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
(40,296 |
) |
|
|
— |
|
|
|
— |
|
|
|
(61 |
) |
|
|
(40,357 |
) |
Balance
at June 30, 2023 |
|
|
10,796,248 |
|
|
|
10,796 |
|
|
|
43,994,188 |
|
|
|
(42,237,959 |
) |
|
|
(30,328 |
) |
|
|
25,000 |
|
|
|
604 |
|
|
|
1,762,301 |
|
Exercise
of warrants |
|
|
80,000 |
|
|
|
80 |
|
|
|
79,920 |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
80,000 |
|
Net
loss |
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
(98,790 |
) |
|
|
— |
|
|
|
— |
|
|
|
(3,104) |
|
|
|
(101,894 |
) |
Balance
at September 30, 2023 |
|
|
10,876,248 |
|
|
$ |
10,876 |
|
|
$ |
44,074,108 |
|
|
$ |
(42,336,749 |
) |
|
$ |
(30,328 |
) |
|
$ |
25,000 |
|
|
$ |
(2,500) |
|
|
$ |
1,740,407 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Additional |
|
|
|
|
|
|
|
|
Other |
|
|
Total |
|
|
|
Common
Stock |
|
|
Paid-in |
|
|
Accumulated |
|
|
Treasury |
|
|
Comprehensive |
|
|
Stockholders’ |
|
|
|
Shares |
|
|
Amount |
|
|
Capital |
|
|
Deficit |
|
|
Stock |
|
|
Income |
|
|
Equity |
|
Balance
at March 31, 2022 |
|
|
5,681,248 |
|
|
$ |
5,681 |
|
|
$ |
33,944,605 |
|
|
$ |
(33,725,447 |
) |
|
$ |
(30,328 |
) |
|
$ |
— |
|
|
$ |
194,511 |
|
Stock-based
compensation - fair value of warrants– related party |
|
|
— |
|
|
|
— |
|
|
|
5,009,771 |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
5,009,771 |
|
Net
loss |
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
(5,035,134 |
) |
|
|
— |
|
|
|
— |
|
|
|
(5,035,134 |
) |
Balance
at June 30, 2022 |
|
|
5,681,248 |
|
|
|
5,681 |
|
|
|
38,954,376 |
|
|
|
(38,760,581 |
) |
|
|
(30,328 |
) |
|
|
— |
|
|
|
169,148 |
|
Net
loss |
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
(46,672 |
) |
|
|
— |
|
|
|
— |
|
|
|
(46,672 |
) |
Balance
at September 30, 2022 |
|
|
5,681,248 |
|
|
$ |
5,681 |
|
|
$ |
38,954,376 |
|
|
$ |
(38,807,253 |
) |
|
$ |
(30,328 |
) |
|
$ |
— |
|
|
$ |
122,476 |
|
The
accompanying notes are an integral part of these unaudited consolidated financial statements.
NORDICUS
PARTNERS CORPORATION AND SUBSIDIARY
CONSOLIDATED
STATEMENTS OF CASH FLOWS
(Unaudited)
|
|
2023 |
|
|
2022 |
|
|
|
For
the Six Months Ended
September 30, |
|
|
|
2023 |
|
|
2022 |
|
|
|
|
|
|
|
|
Cash
flows from operating activities: |
|
|
|
|
|
|
|
|
Net
loss |
|
$ |
(139,086 |
) |
|
$ |
(5,081,806 |
) |
Adjustments
to reconcile net loss to net cash flows used in operating activities |
|
|
|
|
|
|
|
|
Stock-based
compensation – related party |
|
|
— |
|
|
|
5,009,771 |
|
Changes
in assets and liabilities: |
|
|
|
|
|
|
|
|
Prepaid
expenses and other assets |
|
|
(1,932 |
) |
|
|
(5,185 |
) |
Receivables |
|
|
44,481 |
|
|
|
— |
|
Accounts
payable – related party |
|
|
(12,127) |
|
|
|
(6,574) |
|
Accounts
payable and accrued expenses |
|
|
8,528 |
|
|
|
(19,998 |
) |
Net
cash used in operating activities |
|
|
(100,136 |
) |
|
|
(103,792) |
|
|
|
|
|
|
|
|
|
|
Cash
flows from financing activities: |
|
|
|
|
|
|
|
|
Cash distribution to shareholder |
|
|
— |
|
|
|
(141,350) |
|
Advance from related party |
|
|
1,924 |
|
|
|
— |
|
Proceeds
from exercise of warrants |
|
|
105,000 |
|
|
|
— |
|
Net
cash provided (used) by financing activities |
|
|
106,924 |
|
|
|
(141,350) |
|
|
|
|
|
|
|
|
|
|
Net
change in cash |
|
|
6,788 |
|
|
|
(245,142 |
) |
Effect
of exchange rate on cash |
|
|
(3,165 |
) |
|
|
— |
|
Cash
at beginning of period |
|
|
7,149 |
|
|
|
245,945 |
|
Cash
at end of period |
|
$ |
10,772 |
|
|
$ |
803 |
|
|
|
|
|
|
|
|
|
|
Supplemental
disclosure of cash flow information: |
|
|
|
|
|
|
|
|
Income
taxes paid |
|
$ |
— |
|
|
$ |
— |
|
Interest
paid |
|
$ |
— |
|
|
$ |
— |
|
|
|
|
|
|
|
|
|
|
Supplemental
disclosure of non-cash activity: |
|
|
|
|
|
|
|
|
Common
stock issued for shares of Myson, Inc. |
|
$ |
1,750,000 |
|
|
$ |
— |
|
The
accompanying notes are an integral part of these unaudited consolidated financial statements.
NORDICUS
PARTNERS CORPORATION AND SUBSIDIARY
NOTES
TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS
SEPTEMBER
30, 2023
NOTE
1 - ORGANIZATION AND DESCRIPTION OF BUSINESS
Nordicus
Partners Corporation (the “Company” or “Nordicus”) was founded in 1993 as a subsidiary of PolyMedica Corporation.
On January 31, 2020, we completed the sale of substantially all of our assets (the “Asset Sale”) for a total purchase price
of $7,250,000 pursuant to an Asset Purchase Agreement entered into between us and Mitsubishi Chemical Performance Polymers, Inc., a Delaware
corporation (“MCPP”). Prior to the Closing Date, we developed and manufactured advanced polymer materials which provided
critical characteristics in the design and development of medical devices. Our biomaterials were marketed and sold to medical device
manufacturers who used our advanced polymers in devices designed for treating a broad range of anatomical sites and disease states.
As
a result of the Asset Sale, we ceased operating as a developer, manufacturer, marketer and seller of advanced polymers. Subsequent to
the Closing Date, we became engaged in efforts to identify either an (i) operating company to acquire or merge with through an equity-based
exchange transaction or (ii) investor interested in purchasing a majority interest in our common stock, whereby either transaction would
likely result in a change in control. On October 12, 2021, we entered into a Stock Purchase Agreement (the “SPA”) with Reddington
Partners LLC, a California limited liability company (“Reddington”) providing for the purchase of a total of 5,114,475 of
our common stock, on a post-split basis, or approximately 90% of our total shares of common stock outstanding for total cash consideration
of $400,000. Reddington purchased in two tranches on October 12, 2021 and March 15, 2022.
On
March 3, 2020, we filed a Certificate of Amendment to the Company’s Certificate of Incorporation, which amendment was unanimously
approved by our Board of Directors, to change our name AdvanSource Biomaterials Corporation to EKIMAS Corporation.
On October 12, 2021, we entered into a Stock Purchase
Agreement (the “SPA”) with Reddington Partners LLC, a California limited liability company (“Reddington”) providing
for the purchase of a total of 5,114,475 of our common stock, on a post-split basis, or approximately 90% of our total shares of common
stock outstanding for total cash consideration of $400,000. Reddington purchased in two tranches on October 12, 2021 and March 15, 2022.
Pursuant
to the SPA, the Company effectuated a 1-for 50 reverse stock split on March 11, 2022 (the “Reverse Split”). Accordingly,
on a post-split basis, the shares purchased in connection with the First Closing resulted in Reddington owning 422,725 shares of our
common stock. As set forth in the SPA, Reddington then purchased from us on March 15, 2022, an additional 4,691,750 shares of our common
stock, on a post-split basis (the “Second Closing”). After the issuance thereof Reddington owned 5,114,475 shares of our
common stock, or approximately 90% of our total shares of common stock outstanding.
On
February 23, 2023, the Company and Nordicus Partners A/S, a Danish stock corporation, consummated the transactions contemplated by that
certain Contribution Agreement (the “Contribution Agreement”) by and among the Company, Nordicus, GK Partners, Henrik Rouf
and Life Science Power House ApS (“LSPH”). GK Partners, Rouf and LSPH are collectively referred to herein as the “Sellers”,
and each individually as a “Seller”). Pursuant to the Contribution Agreement the Sellers contributed, transferred, assigned
and conveyed to the Company all right, title and interest in and to one hundred percent (100%) of the issued and outstanding capital
stock of Nordicus for an aggregate of 2,500,000 shares of the Company’s common stock, par value $0.001 per share. As a result of
this transaction, Nordicus became a 100% wholly owned subsidiary of the Company.
On
May 17, 2023, the Company changed its name to Nordicus Partners Corporation and its ticker symbol to NORD.
On
June 9, 2023, Tom Glaesner Larsen resigned from the Company’s board of directors, and the remaining board members appointed Henrik
Keller as his replacement.
NOTE
2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Basis
of Presentation
The
Company’s unaudited consolidated financial statements have been prepared in accordance with generally accepted accounting principles
in the United States of America (“U.S. GAAP”), and pursuant to the rules and regulations of the Securities and Exchange Commission
(the “SEC”) and reflect all adjustments, consisting of normal recurring adjustments, which management believes are necessary
to fairly present the financial position, results of operations and cash flows of the Company as of and for the six month period ending
September 30, 2023, and not necessarily indicative of the results to be expected for the full year ending March 31, 2024. These unaudited
financial statements should be read in conjunction with the financial statements and related notes included in the Company’s Annual
Report on Form 10-K for the year ended March 31, 2023.
Use
of Estimates
The
preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the
reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements
and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. The
Company’s accounting estimates include the collectability of receivables, useful lives of long-lived assets and recoverability
of those assets, impairment in fair value of goodwill.
Concentration
of Credit Risk
We
maintain our cash in bank deposit accounts, the balances of which at times may exceed federally insured limits. We continually monitor
our banking relationships and consequently have not experienced any losses in our accounts. We believe we are not exposed to any significant
credit risk on cash.
Cash
Equivalents
The
Company considers all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents. There
were no cash equivalents as of September 30, 2023 and March 31, 2023.
Principles
of Consolidation
The
accompanying consolidated financial statements include the accounts of the Company and its wholly owned subsidiary, Nordicus Partners
A/S. All significant intercompany transactions have been eliminated in consolidation.
Translation
Adjustment
The
accounts of the Company’s subsidiary are maintained in Danish krone. According to the Codification, all assets and liabilities
were translated at the current exchange rate at respective balance sheets dates, members’ capital are translated at the historical
rates and income statement items are translated at the average exchange rate for the period. The resulting translation adjustments are
reported under other comprehensive income in accordance with the Comprehensive Income Topic of the Codification (ASC 220), as a component
of Stockholders’ equity. Transaction gains and losses are reflected in the income statement.
Comprehensive
Income
The
Company uses SFAS 130 “Reporting Comprehensive Income” (ASC Topic 220). Comprehensive income is comprised of net income and
all changes to the statements of Stockholders’ equity, except changes in paid-in capital and distributions to shareholders. Comprehensive
income is included in net loss and foreign currency translation adjustments.
Stock-based
Compensation
In
June 2018, the FASB issued ASU 2018-07, Compensation – Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based
Payment Accounting. ASU 2018-07 allows companies to account for nonemployee awards in the same manner as employee awards. The guidance
is effective for fiscal years beginning after December 15, 2018, and interim periods within those annual periods.
Net
Income (Loss) Per Common Share
Net
income (loss) per common share is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Basic net
income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock
outstanding during the period. Diluted net income (loss) per common share is computed by dividing net income (loss) by the weighted
average number of shares of common stock and potentially outstanding shares of common stock during the period. The weighted average
number of common shares outstanding and potentially outstanding common shares assumes that the Company incorporated as of the
beginning of the first period presented. As of September 30, 2023 and 2022, there were 6,530,000
and 5,860,000
potentially dilutive shares of common stock from warrants, respectively. Diluted shares are not presented when the effect of the
computations is anti-dilutive due to the losses incurred. Accordingly, there is no difference in the amounts presented for basic and
diluted loss per share.
Recently
Issued Accounting Pronouncements
The
Company has implemented all new applicable accounting pronouncements that are in effect. These pronouncements did not have any material
impact on the financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting
pronouncements that have been issued that might have a material impact on its financial position or results of operations.
NOTE
3 - GOING CONCERN
The
Company’s financial statements have been prepared on a going concern basis, which assumes the Company will be able to realize its
assets and discharge its liabilities in the normal course of business for the foreseeable future. The Company has not yet generated any
revenue and has incurred losses since inception resulting in an accumulated deficit of $42,336,749 as of September 30, 2023. As a result,
we expect our funds will not be sufficient to meet our needs for more than twelve months from the date of issuance of these financial
statements. Accordingly, management believes there is substantial doubt about our ability to continue as a going concern.
The
ability to continue as a going concern is dependent upon the Company’s recent acquisition, its generating profitable operations
in the future and/or obtaining the necessary financing to meet its obligations and repay its liabilities arising from normal business
operations when they come due. Management intends to finance operating costs over the next twelve months with existing cash on hand,
loans from third parties and/or private placement of common stock. The financial statements of the Company do not include any adjustments
that may result from the outcome of these uncertainties.
NOTE
4 - RELATED PARTY TRANSACTIONS
Mr.
Thomas Glasner Larsen is an affiliate of GK Partners and was a member of our board of directors from February 23, 2023, until his voluntary
retirement on June 9, 2023. He was also a beneficial owner of a controlling interest in Nordicus Partners A/S until its acquisition by
us on February 23, 2023.
On
April 11, 2022, effective April 1, 2022, we issued to GK Partners, for financial services, a warrant to immediately purchase up to 6,000,000
shares of our common stock at an exercise price of $1.00 per share, which expires on December 31, 2023. On February 14, 2023, GK Partners
exercised a portion of its warrant for 115,000 shares. The exercise price was $1.00 per share for total proceeds of $115,000. On June
26, 2023, GK Partners exercised a portion of its warrant for 25,000 shares. The exercise price was $1.00 per share for total proceeds
of $25,000. On July 26, 2023, GK Partners exercised a portion of its warrant for 25,000 shares. The exercise price was $1.00 per share
for total proceeds of $25,000. On August 24, 2023, GK Partners exercised a portion of its warrant for 30,000 shares. The exercise price
was $1.00 per share for total proceeds of $30,000. During September 2023, GK Partners exercised a portion of its warrant for 25,000 shares.
The exercise price was $1.00 per share for total proceeds of $25,000.
On
February 23, 2023, pursuant to the Contribution Agreement by and among the Company, Nordicus Partners A/S, GK Partners ApS (“GK
Partners”), Henrik Rouf and Life Science Power House ApS (“LSPH”), we issued 2,500,000 shares of the common stock (Note
1).
On
June 20, 2023, the Company and GK Partners ApS (the “Seller”) entered into a Stock Purchase and Sale Agreement (the “Agreement”),
under which the Seller sold to the Company 5,000,000 restricted shares of common stock of Myson, Inc. In exchange, the Company issued
2,500,000 restricted shares of its common stock to the Seller.
Mr.
Bennett Yankowitz, our chief financial officer and a director, was affiliated with legal counsel who provided us with general legal services
(the “Affiliate”). We recorded legal fees to the Affiliate of $19,527 and $13,716 for the six months ended September 30,
2023 and 2022, respectively. As of September 30, 2023 and March 31, 2023, we had a $0 and $6,574 payable due to the Affiliate.
As
of March 31, 2023, the Company had a receivable of $44,481, due from GK Partners. The amount was received in Q1 FY 2024.
On
April 17, 2023, our Board of Directors approved an employment agreement for our chief executive officer, Henrik Rouf, and a consulting
agreement for our chief financial officer, Bennett J. Yankowitz.
Our employment agreement with Henrik Rouf, our chief executive officer, provides for a base salary of $72,000 per year, commencing April 1, 2023, and has a term of one year.
Our consulting agreement with
Bennett Yankowitz, our chief financial officer and a member of our board of directors, provides for a base salary of $36,000 per year, commencing April 1, 2023, and has a term of one year.
During the quarter ended September 30, 2023, we paid Shumaker Mallory LLP $3,442 for legal services. Mr. Yankowitz
is of counsel to such firm.
NOTE
5 - PREFERRED STOCK
Preferred
Stock
We
have authorized 5,000,000 shares, $0.001 par value, Preferred Stock (the Preferred Stock”) of which 500,000 shares have been issued
and redeemed, therefore are not considered outstanding. In addition, 500,000 shares of Preferred Stock have been designated as Series
A Junior Participating Preferred Stock (the “Junior Preferred Stock”) with the designations and the powers, preferences and
rights, and the qualifications, limitations and restrictions specified in the Certificate of Designation of the Junior Preferred Stock
filed with the Delaware Department of State on January 28, 2008. Such number of shares may be increased or decreased by resolution of
the Board of Directors; provided, that no decrease shall reduce the number of shares of Junior Preferred Stock to a number less than
the number of shares then outstanding plus the number of shares reserved for issuance upon the exercise of outstanding options, rights
or warrants or upon the conversion of any outstanding securities issued by us that is convertible into Junior Preferred Stock. As of
September 30, 2023 and March 31, 2023, there are no shares or Preferred Stock issued or outstanding.
NOTE
6 - COMMON STOCK TRANSACTIONS
During
the six months ended September 30, 2023, GK Partners exercised a portion of its warrant for 105,000 shares. The exercise price was $1.00
per share for total proceeds of $105,000. As of September 30, 2023, 25,000 shares have not yet been issued by the transfer agent and
are shown as common stock to be issued.
On
June 20, 2023, the Company and GK Partners ApS entered into a Stock Purchase and Sale Agreement (the “Agreement”), under
which the Seller sold to the Company 5,000,000
restricted shares of common stock of Myson, Inc. In exchange, the Company issued 2,500,000
restricted shares of its common stock to GK Partners. The shares were valued at $1,750,000,
using $0.70
per share, the closing stock price on the last business day before the closing of the transaction under the Agreement. As there is
little to no trading of either company the Company used the $1.00
price of the recently issued and exercised warrants to value the shares.
NOTE
7 - WARRANTS
On
April 11, 2022, effective April 1, 2022, we issued to GK Partners ApS, for financial services, a warrant to immediately purchase up to
6,000,000 shares of our common stock at an exercise price of $1.00 per share which expires on December 31, 2023. In determining the fair
value of the warrant, we used the Black-Scholes pricing model having the following assumptions: (i) stock option exercise price of $1.00;
(ii) fair market value of our common stock of $1.22 as quoted on the OTC Markets on the date of issuance of the Warrant; (iii) expected
term of option of 1.75 years; (iv) expected volatility of 699.79%; (v) expected dividend rate of 0.0%; and (vi) risk-free interest rate
of approximately 2.44%. As a result, we recorded stock-based compensation of approximately $7,316,971 for the year ended March 31, 2023.
On
November 28, 2022, we issued 1) to David Volpe a warrant to purchase 500,000 shares of the Company’s Common Stock and 2) to Bennett
J. Yankowitz a warrant to purchase 250,000 shares of the Company’s Common Stock. The warrants have an exercise price of $1.00 per
share and expire on December 31, 2027. Mr. Volpe’s warrants were issued as compensation for consulting services provided to the
Company. Mr. Yankowitz’s warrants were issued as compensation for his acting as the sole director and the chief executive officer
of the Company. In determining the fair value of the warrants, we used the Black-Scholes pricing model having the following assumptions:
(i) stock option exercise price of $1.00; (ii) fair market value of our common stock of $1.12 as quoted on the OTC Markets on the date
of issuance of the Warrant; (iii) term of option of 5 years; (iv) expected volatility of approximately 206%; (v) expected dividend rate
of 0.0%; and (vi) risk-free interest rate of approximately 3.88%. As a result, we recorded total stock-based compensation of approximately
$825,000 for the year ended March 31, 2023.
SCHEDULE OF WARRANT ACTIVITIES
|
|
Number
of
Warrants |
|
|
Weighted
Average
Exercise
Price |
|
|
Weighted
Average
Remaining
Contract Term |
|
|
Intrinsic
Value |
|
Outstanding,
March 31, 2023 |
|
|
6,635,000 |
|
|
$ |
1.00 |
|
|
|
1.21 |
|
|
$ |
— |
|
Issued |
|
|
— |
|
|
$ |
— |
|
|
|
— |
|
|
|
|
|
Cancelled |
|
|
— |
|
|
$ |
— |
|
|
|
— |
|
|
|
|
|
Exercised |
|
|
(105,000 |
) |
|
$ |
— |
|
|
|
— |
|
|
|
|
|
Outstanding,
September 30, 2023 |
|
|
6,530,000 |
|
|
$ |
1.00 |
|
|
|
0.71 |
|
|
$ |
— |
|
NOTE
8 - SUBSEQUENT EVENTS
In
accordance with SFAS 165 (ASC 855-10) management has performed an evaluation of subsequent events through the date that the financial
statements were issued and has determined that it does not have any material subsequent events to disclose in these financial statements
except as follows:
Item
2. Management’s Discussion and Analysis of Financial Condition and Results of Operations
Cautionary
Note Regarding Forward-Looking Statements
The
information in this report contains forward-looking statements. All statements other than statements of historical fact made in this
report are forward-looking. In particular, the statements herein regarding industry prospects and future results of operations or financial
position are forward-looking statements. These forward-looking statements can be identified by the use of words such as “believes,”
“estimates,” “could,” “possibly,” “probably,” anticipates,” “projects,”
“expects,” “may,” “will,” or “should” or other variations or similar words. No assurances
can be given that the future results anticipated by the forward-looking statements will be achieved. Forward-looking statements reflect
management’s current expectations and are inherently uncertain. If underlying assumptions prove inaccurate or unknown risks or
uncertainties materialize, our actual results may differ significantly from management’s expectations. Should one or more of these
risks or uncertainties materialize, or should any of our assumptions prove incorrect, actual results may vary in material respects from
those anticipated in these forward-looking statements. The Company undertakes no obligation to update or revise any forward-looking statements,
whether as a result of new information, future events or otherwise, except as may be required under applicable securities laws.
You
are cautioned not to place undue reliance on these forward-looking statements, which speak only as of the date of this Quarterly Report
on Form 10-Q or, in the case of documents referred to or incorporated by reference, the date of those documents.
The
following discussion and analysis should be read in conjunction with our unaudited financial statements, included herewith. This discussion
should not be construed to imply that the results discussed herein will necessarily continue into the future, or that any conclusion
reached herein will necessarily be indicative of actual operating results in the future. Such discussion represents only the best present
assessment of our management.
Corporate
History
We
were founded in 1993 as a subsidiary of PolyMedica Corporation (“PolyMedica”). In June 1996, PolyMedica distributed all of
the shares of CardioTech International, Inc.’s common stock, par value $0.01 per share, which PolyMedica owned, to PolyMedica stockholders
of record. We were engaged in the business of developing advanced polymer materials for use in medical devices designed for treating
a broad range of anatomical sites and disease states. In July 1999, we acquired the assets of Tyndale-Plains-Hunter (“TPH”),
a manufacturer of specialty hydrophilic polyurethanes.
In
April 2001, we acquired Catheter and Disposables Technology, Inc. (“CDT”), a contract manufacturer of advanced disposable
medical devices. In April 2003, we acquired Gish Biomedical, Inc. (“Gish”), a manufacturer of single use cardiopulmonary
bypass products. In the development of our business model, we reviewed the strategic fit of our various business operations and determined
that CDT and Gish did not fit our strategic direction. Gish was sold in July 2007 and CDT was sold in March 2008.
Effective
October 26, 2007, pursuant to stockholder approval, we were reincorporated from a Massachusetts corporation to a Delaware corporation.
We changed our name from CardioTech International, Inc. to AdvanSource Biomaterials Corporation, effective October 15, 2008.
On
November 25, 2019, we entered into an asset purchase agreement (the “Asset Purchase Agreement”) with Mitsubishi Chemical
Performance Polymers, Inc., a Delaware corporation (“MCPP”) for the sale of substantially all of our assets for a total purchase
price of $7,250,000. The Asset Purchase Agreement was approved by our stockholders on January 21, 2020. As a result, we ceased operating
as a manufacturer and seller of advanced polymers on January 31, 2020 (the “Closing Date”). Subsequent to the Closing Date,
we became engaged in efforts to identify an (i) operating company to acquire or merge with through an equity-based exchange transaction
or (ii) investor interested in purchasing a majority interest in our common stock, whereby either transaction would likely result in
a change in control. Although certain opportunities have been investigated to determine whether a potential merger or investment opportunity
could add value for the benefit of our shareholders, we have not yet entered into any binding arrangements.
On
March 3, 2020, we filed a Certificate of Amendment to the Company’s Certificate of Incorporation, which amendment was unanimously
approved by our Board of Directors, to change our name AdvanSource Biomaterials Corporation to EKIMAS Corporation.
On
October 12, 2021, we entered into a Stock Purchase Agreement (the “SPA”) with Reddington Partners LLC, a California limited
liability company (“Reddington”) providing for the purchase of a total of 5,114,475 of our common stock, on a post-split
basis, or approximately 90% of our total shares of common stock outstanding for total cash consideration of $400,000. Reddington purchased
in two tranches on October 12, 2021 and March 15, 2022.
Pursuant
to the SPA, the Company effectuated a 1-for 50 reverse stock split on March 11, 2022 (the “Reverse Split”). Accordingly,
on a post-split basis, the shares purchased in connection with the First Closing resulted in Reddington owning 422,725 shares of our
common stock. As set forth in the SPA, Reddington then purchased from us on March 15, 2022, an additional 4,691,750 shares of our common
stock, on a post-split basis (the “Second Closing”). After the issuance thereof Reddington owned 5,114,475 shares of our
common stock, or approximately 90% of our total shares of common stock outstanding.
On
February 23, 2023, the Company and Nordicus Partners A/S, a Danish stock corporation, consummated the transactions contemplated by that
certain Contribution Agreement (the “Contribution Agreement”) by and among the Company, Nordicus, GK Partners ApS (“GK
Partners”), Henrik Rouf and Life Science Power House ApS (“LSPH”). GK Partners, Rouf and LSPH are collectively referred
to herein as the “Sellers”, and each individually as a “Seller”). Pursuant to the Contribution Agreement the
Sellers contributed, transferred, assigned and conveyed to the Company all right, title and interest in and to one hundred percent (100%)
of the issued and outstanding capital stock of Nordicus for an aggregate of 2,500,000 shares of the Company’s common stock, par
value $0.001 per share. As a result of the Business Combination, Nordicus became a 100% wholly owned subsidiary of the Company.
On
May 17, 2023, the Company changed its name to Nordicus Partners Corporation and its ticker symbol to NORD.
Our
Business
We
are a financial consulting company, specializing in providing Nordic companies with the best possible conditions to establish themselves
on the U.S. market, taking advantage of management’s combined +90 years of experience in the corporate sector, serving in different
capacities both domestically and globally.
Our
core competencies lie in assisting Danish as well as other Nordic and international companies in different areas of corporate finance
activities, such as:
|
● |
Business
valuation |
|
● |
Growth
strategy – budgeting included |
|
● |
Investment
Memorandum |
|
● |
Attracting
capital for businesses |
|
● |
Reverse
Take Overs (RTOs) |
|
● |
Company
acquisitions and sales |
The
aforementioned areas of expertise are widely applicable in a lot of industries; however, the companies we service primarily operate in
the following sectors:
|
● |
Green
Energy / Clean Tech, |
|
● |
Life
Science, |
|
● |
E-commerce, |
|
● |
Blockchain,
and |
|
● |
SaaS |
Our
mission going forward, is to assist the right Nordic companies realize their growth strategy, by fine tuning systems and processes, sharpening
the commercial focus and providing companies with the best possible guidance and setup suited to successfully establish themselves on
the U.S. market.
Through
our business operations, we are being presented with numerous business opportunities and ventures. On occasion we view some of those
businesses attractive enough to engage with ourselves and thus acquire an ownership stake in the company. Hence, potentially creating
an added revenue stream – alongside the fees from our corporate finance services – if the company’s value increases
over time.
Besides
the value we provide through our direct involvement with the companies, we have a comprehensive network of business partners and associates,
which spans across Europe and the U.S.
We
also operate as a business incubator, in which we can provide added value by accelerating and smoothing companies’ transition to
the U.S. through a number of support resources and services such as office space, lawyers, bookkeepers, marketing specialists, etc. with
years of experience navigating through the U.S. marketplace. Hence, providing companies with the optimal conditions needed for their
international expansion.
Results
of Operations
Three
Months Ended September 30, 2023 Compared to the Three Months Ended September 30, 2022
Operating
Expenses
During
the three months ended September 30, 2023, we had officer compensation expense of $30,593. On April 17, 2023, our Board of Directors
approved an employment agreement for our chief executive officer, Henrik Rouf, and a consulting agreement for our chief financial officer,
Bennett J. Yankowitz.
Mr.
Rouf’s employment agreement provides for a base salary of $72,000 per year, commencing April 1, 2023, and has a term of one year.
Mr.
Yankowitz’s consulting agreement provides for a base salary of $36,000 per year, commencing April 1, 2023, and has a term of one
year.
For
the three months ended September 30, 2023, we had professional fees of $56,868 compared to $10,847 for the three months ended September
30, 2022, an increase of $46,021 or 424.3%. The increase is largely due to increased legal expenses associated with the filing of our
Form S-1 Registration Statement.
For
the three months ended September 30, 2023, we had general and administrative expenses of $9,420 compared to $45,510 for the three months
ended September 30, 2022, a decrease of $32,090 or 77.3%. In the current period our transfer agent fees decreased approximately $8,500
and our advisory fees $22,700.
Other
Income
For
the three months ended September 30, 2023, we had other expense of $1,909 compared to total other income of $5,685.
Net
Loss
For
the three months ended September 30, 2023, we had a net loss of $98,790 compared to $46,672 in the prior period. The increase in our
net loss is due increased compensation expense and professional fees as discussed above.
Six
Months Ended September 30, 2023 Compared to the Six Months Ended September 30, 2022
Operating
Expenses
During
the six months ended September 30, 2023, we had officer compensation expense of $57,593. On April 17, 2023, our Board of Directors approved
an employment agreement for our chief executive officer, Henrik Rouf, and a consulting agreement for our chief financial officer, Bennett
J. Yankowitz.
Mr.
Rouf’s employment agreement provides for a base salary of $72,000 per year, commencing April 1, 2023, and has a term of one year.
Mr.
Yankowitz’s consulting agreement provides for a base salary of $36,000 per year, commencing April 1, 2023, and has a term of one
year.
During
the six months ended September 30, 2022, we had stock-based compensation to a related party of $5,009,771, for the fair value of warrants
issued. We had no stock-based compensation expense in the current period.
For
the six months ended September 30, 2023, we had professional fees of $76,793 compared to $19,851 for the six months ended September 30,
2022, an increase of $56,942 or 286.8%. The increase is largely due to increased legal expenses associated with the Contribution agreement
with Nordicus Partners A/S the well as our filing of our Form S-1 Registration Statement.
For
the six months ended September 30, 2023, we had general and administrative expenses of $14,085 compared to $57,869 for the six months
ended September 30, 2022, a decrease of $43,784 or 75.7%. In the current period our transfer agent fees decreased approximately $15,100
and our advisory fees $19,700.
Other
Income
For
the six months ended September 30, 2023, we had other income of $9,384 compared to other income of $5,685 for the prior period.
Net
Loss
For
the six months ended September 30, 2023, we had a net loss of $139,086 compared to $5,081,806 in the prior period. The large decrease
in our net loss is due to the non-cash expense we incurred in the prior period as discussed above.
Liquidity
and Capital Resources
During
the six months ended September 30, 2023, we used $100,136 in operating activities compared to $103,792 used in operating activities in
the prior period.
There
was no cash used in or provided by investing activities during the six months ended September 30, 2023 and 2022.
During
the six months ended September 30, 2023, we received $105,000 from financing activities from the exercise of warrants and $1,924 from
a related party. In the prior period we used $141,350 paid as a contribution to a shareholder.
Critical
Accounting Policies
Refer
to Note 2 of our financial statements contained elsewhere in this Form 10-Q for a summary of our critical accounting policies and recently
adopted and issued accounting standards.
Off-Balance
Sheet Arrangements
As
of September 30, 2023, we did not have any off-balance sheet arrangements that have, or are reasonably likely to have, a current or future
material effect on our financial condition, results of operations, liquidity, capital expenditures or capital resources.
Item
3. Quantitative and Qualitative Disclosures About Market Risk
Not
applicable.
Item
4. Controls and Procedures
Our
chief executive and financial officer, evaluated the effectiveness of our disclosure controls and procedures as of September 30, 2023,
using the Internal Control – Integrated Framework (2013) developed by the Committee of Sponsoring Organizations
of the Treadway Commission. The term “disclosure controls and procedures,” as defined in Rules 13a-15(e) and 15d-15(e) under
the Securities Exchange Act of 1934, as amended (the “Exchange Act”), means controls and other procedures of a company that
are designed to ensure that information required to be disclosed by us in the reports that we file or submit 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 by a
company in the reports that it files or submits under the Exchange Act is accumulated and communicated to the company’s management,
including its chief executive officer and chief financial officer, as appropriate, to allow timely decisions to be made regarding required
disclosure. It should be noted that any system of controls and procedures, however well designed and operated, can provide only reasonable,
and not absolute, assurance that the objectives of the system are met and that management necessarily applies its judgment in evaluating
the cost-benefit relationship of possible controls and procedures. Based on this evaluation, our chief executive and financial officer
concluded that our disclosure controls and procedures as of September 30, 2023, were not effective at the reasonable assurance level due
to limited resources in the finance and accounting functions. We intend to take appropriate and reasonable steps to make improvements
to remediate these deficiencies.
Changes
in Internal Control Over Financial Reporting
There
have not been any changes in our internal control over financial reporting (as such term is defined in Rules 13a-15(f) under the Exchange
Act) during the fiscal period to which this report relates that have materially affected, or are reasonably likely to materially affect,
our internal control over financial reporting.
PART
II. OTHER INFORMATION
Item
1. Legal Proceedings
We
are not the subject of any pending legal proceedings; and to the knowledge of management, no proceedings are presently contemplated against
us by any federal, state or local governmental agency. Further, to the knowledge of management, no director or executive officer is party
to any action in which any has an interest adverse to us.
Item
1A. Risk Factors
Not
applicable.
Item
2. Unregistered Sales of Equity Securities and Use of Proceeds
None
Item
3. Defaults Upon Senior Securities
None.
Item
4. Mine Safety Disclosures
Not
applicable.
Item
5. Other Information
None.
Item
6. Exhibits
SIGNATURES
Pursuant
to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, as amended, the registrant has duly caused this report
to be signed on its behalf by the undersigned, thereunto duly authorized.
Dated:
November 13, 2023 |
Nordicus
Partners Corporation |
|
By: |
/s/
Henrik Rouf |
|
|
Henrik
Rouf |
|
|
Chief
Executive Officer and Principal Executive |
|
|
|
|
By: |
/s/
Bennett J. Yankowitz |
|
|
Bennett
J. Yankowitz |
|
|
Director,
Chief Financial Officer
Principal
Financial and Accounting Officer |
|
|
|
|
By: |
/s/
Christian Hill-Madsen |
|
|
Christian
Hill-Madsen |
|
|
Director
|
|
|
|
|
By: |
/s/
Henrik Keller |
|
|
Henrik
Keller |
|
|
Director
|
Exhibit
31.1
CERTIFICATION
I,
Henrik Rouf, hereby certify that:
1.
I have reviewed this Quarterly Report on Form 10-Q of Nordicus Partners Corporation and consolidated subsidiaries (the “Company”);
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 Company as of, and for, the periods presented in this report;
4.
I am 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 Company and
have:
a.
Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision,
to ensure that material information relating to the Company 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
our 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 Company’s disclosure controls and procedures and presented in this report our 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 Company’s internal control over financial reporting that occurred during the Company’s
fourth fiscal quarter that has materially affected, or is reasonably likely to materially affect, the Company’s internal control
over financial reporting; and
5.
I have disclosed, based on my most recent evaluation of internal control over financial reporting, to the Company’s auditors and
the audit committee of the Company’s board of directors (or persons performing the equivalent functions):
a.
All significant deficiencies and material weaknesses in the design or operation of internal controls over financial reporting which are
reasonably likely to adversely affect the Company’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 Company’s internal
control over financial reporting.
Date:
November 13, 2023 |
|
|
|
/s/
Henrik Rouf |
|
Henrik
Rouf |
|
Chief
Executive Officer |
|
(Principal
Executive Officer) |
|
Exhibit
31.2
CERTIFICATION
I,
Bennett J. Yankowitz, hereby certify that:
1.
I have reviewed this Quarterly Report on Form 10-Q of Nordicus Partners Corporation and consolidated subsidiaries (the “Company”);
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 Company as of, and for, the periods presented in this report;
4.
I am 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 Company and
have:
a.
Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision,
to ensure that material information relating to the Company 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
our 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 Company’s disclosure controls and procedures and presented in this report our 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 Company’s internal control over financial reporting that occurred during the Company’s
fourth fiscal quarter that has materially affected, or is reasonably likely to materially affect, the Company’s internal control
over financial reporting; and
5.
I have disclosed, based on my most recent evaluation of internal control over financial reporting, to the Company’s auditors and
the audit committee of the Company’s board of directors (or persons performing the equivalent functions):
a.
All significant deficiencies and material weaknesses in the design or operation of internal controls over financial reporting which are
reasonably likely to adversely affect the Company’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 Company’s internal
control over financial reporting.
Date:
November 13, 2023 |
|
|
|
/s/
Bennett J. Yankowitz |
|
Bennett
J. Yankowitz |
|
Chief
Financial Officer |
|
(Principal
Financial and Accounting 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 Nordicus Partners Corporation, a Delaware corporation (the “Company”), on Form 10-Q
for the quarter ended September 30, 2023, as filed with the Securities and Exchange Commission on the date hereof (the “Report”),
I, Henrik Rouf, Chief Executive Officer of the Company, hereby certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section
906 of the Sarbanes-Oxley Act of 2002, that, to the best of my knowledge:
(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 results of operations
of the Company. |
Date:
November 13, 2023 |
|
|
|
/s/
Henrik Rouf |
|
Henrik
Rouf |
|
Chief
Executive Officer |
|
In
connection with the Quarterly Report of Nordicus Partners Corporation, a Delaware corporation (the “Company”), on Form 10-Q
for the quarter ended September 30, 2023, as filed with the Securities and Exchange Commission on the date hereof (the “Report”),
I, Bennett J. Yankowitz, Chief Financial Officer of the Company, hereby certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant
to Section 906 of the Sarbanes-Oxley Act of 2002, that, to the best of my knowledge:
(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 results of operations
of the Company. |
Date:
November 13, 2023 |
|
|
|
/s/
Bennett J. Yankowitz |
|
Bennett
J. Yankowitz |
|
Chief
Financial Officer |
|
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Nov. 13, 2023 |
Cover [Abstract] |
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Entity File Number |
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Entity Registrant Name |
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v3.23.3
Consolidated Balance Sheets - USD ($)
|
Sep. 30, 2023 |
Mar. 31, 2023 |
Current assets: |
|
|
Cash |
$ 10,772
|
$ 7,149
|
Receivable |
|
44,481
|
Prepaids and other current assets |
|
770
|
Total current assets |
10,772
|
52,400
|
Website |
5,327
|
2,625
|
Investment in Myson, Inc. |
1,750,000
|
|
Total Assets |
1,766,099
|
55,025
|
Current liabilities: |
|
|
Accounts payable and accrued expenses |
9,882
|
1,354
|
Total current liabilities |
25,692
|
27,367
|
Total Liabilities |
25,692
|
27,367
|
Commitments and contingencies |
|
|
Stockholders’ equity: |
|
|
Preferred stock; $0.001 par value; 5,000,000 shares authorized; no shares issued and outstanding |
|
|
Common stock; $0.001 par value; 50,000,000 shares authorized; 10,876,248 and 8,296,248 shares issued; respectively |
10,876
|
8,296
|
Treasury stock, 1,534 shares at cost |
(30,328)
|
(30,328)
|
Common stock to be issued |
25,000
|
|
Additional paid-in capital |
44,074,108
|
42,246,688
|
Accumulated other comprehensive income |
(2,500)
|
665
|
Accumulated deficit |
(42,336,749)
|
(42,197,663)
|
Total stockholders’ equity |
1,740,407
|
27,658
|
Total liabilities and stockholders’ equity |
1,766,099
|
55,025
|
Related Party [Member] |
|
|
Current liabilities: |
|
|
Accounts payable – related party |
|
12,127
|
Related party payable |
$ 15,810
|
$ 13,886
|
X |
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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 |
5,000,000
|
5,000,000
|
Preferred stock, shares issued |
0
|
0
|
Preferred stock, shares outstanding |
0
|
0
|
Common stock, par value |
$ 0.001
|
$ 0.001
|
Common stock, shares authorized |
50,000,000
|
50,000,000
|
Common stock, shares issued |
10,876,248
|
8,296,248
|
Treasury stock, shares |
1,534
|
1,534
|
X |
- DefinitionFace amount or stated value per share of common stock.
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v3.23.3
Consolidated Statements of Operations (Unaudited) - USD ($)
|
3 Months Ended |
6 Months Ended |
Sep. 30, 2023 |
Sep. 30, 2022 |
Sep. 30, 2023 |
Sep. 30, 2022 |
Operating expenses: |
|
|
|
|
Officer compensation |
$ 30,593
|
|
$ 57,593
|
|
Stock based compensation– related party |
|
|
|
5,009,771
|
Professional fees |
56,868
|
10,847
|
76,793
|
19,851
|
General and administrative |
9,420
|
41,510
|
14,084
|
57,869
|
Total operating expenses |
96,881
|
52,357
|
148,470
|
5,087,491
|
Loss from operations |
(96,881)
|
(52,357)
|
(148,470)
|
(5,087,491)
|
Other income: |
|
|
|
|
Other (expense) income |
(1,909)
|
5,685
|
9,384
|
5,685
|
Total other income |
(1,909)
|
5,685
|
9,384
|
5,685
|
Loss from operations before provision for income taxes |
(98,790)
|
(46,672)
|
(139,086)
|
(5,081,806)
|
Provision for income taxes |
|
|
|
|
Net loss |
(98,790)
|
(46,672)
|
(139,086)
|
(5,081,806)
|
Other comprehensive income: |
|
|
|
|
Foreign currency translation adjustment |
(3,104)
|
|
(3,165)
|
|
Comprehensive Loss |
$ (101,894)
|
$ (46,672)
|
$ (142,251)
|
$ (5,081,806)
|
Net loss per common share - basic |
$ (0.01)
|
$ (0.01)
|
$ (0.01)
|
$ (0.89)
|
Net loss per common share - diluted |
$ (0.01)
|
$ (0.01)
|
$ (0.01)
|
$ (0.89)
|
Weighted average shared - basic |
10,846,628
|
5,681,248
|
9,722,814
|
5,681,248
|
Weighted average shared - diluted |
10,846,628
|
5,681,248
|
9,722,814
|
5,681,248
|
X |
- DefinitionAmount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income, attributable to parent entity. Excludes changes in equity resulting from investments by owners and distributions to owners.
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v3.23.3
Consolidated Statements of Changes in Stockholders' Deficit (Unaudited) - USD ($)
|
Common Stock [Member] |
Additional Paid-in Capital [Member] |
Retained Earnings [Member] |
Treasury Stock, Common [Member] |
Common Stock To Be Issued [Member] |
AOCI Attributable to Parent [Member] |
Total |
Beginning balance, value at Mar. 31, 2022 |
$ 5,681
|
$ 33,944,605
|
$ (33,725,447)
|
$ (30,328)
|
|
|
$ 194,511
|
Beginning balance, shares at Mar. 31, 2022 |
5,681,248
|
|
|
|
|
|
|
Net loss |
|
|
(5,035,134)
|
|
|
|
(5,035,134)
|
Stock-based compensation - fair value of warrants– related party |
|
5,009,771
|
|
|
|
|
5,009,771
|
Ending balance, value at Jun. 30, 2022 |
$ 5,681
|
38,954,376
|
(38,760,581)
|
(30,328)
|
|
|
169,148
|
Ending balance, shares at Jun. 30, 2022 |
5,681,248
|
|
|
|
|
|
|
Beginning balance, value at Mar. 31, 2022 |
$ 5,681
|
33,944,605
|
(33,725,447)
|
(30,328)
|
|
|
194,511
|
Beginning balance, shares at Mar. 31, 2022 |
5,681,248
|
|
|
|
|
|
|
Net loss |
|
|
|
|
|
|
(5,081,806)
|
Ending balance, value at Sep. 30, 2022 |
$ 5,681
|
38,954,376
|
(38,807,253)
|
(30,328)
|
|
|
122,476
|
Ending balance, shares at Sep. 30, 2022 |
5,681,248
|
|
|
|
|
|
|
Beginning balance, value at Jun. 30, 2022 |
$ 5,681
|
38,954,376
|
(38,760,581)
|
(30,328)
|
|
|
169,148
|
Beginning balance, shares at Jun. 30, 2022 |
5,681,248
|
|
|
|
|
|
|
Net loss |
|
|
(46,672)
|
|
|
|
(46,672)
|
Ending balance, value at Sep. 30, 2022 |
$ 5,681
|
38,954,376
|
(38,807,253)
|
(30,328)
|
|
|
122,476
|
Ending balance, shares at Sep. 30, 2022 |
5,681,248
|
|
|
|
|
|
|
Beginning balance, value at Mar. 31, 2023 |
$ 8,296
|
42,246,688
|
(42,197,663)
|
(30,328)
|
|
665
|
27,658
|
Beginning balance, shares at Mar. 31, 2023 |
8,296,248
|
|
|
|
|
|
|
Shares issued for stock investment |
$ 2,500
|
1,747,500
|
|
|
|
|
1,750,000
|
Shares issued for stock investment, shares |
2,500,000
|
|
|
|
|
|
|
Exercise of warrants |
|
|
|
|
25,000
|
|
25,000
|
Net loss |
|
|
(40,296)
|
|
|
(61)
|
(40,357)
|
Ending balance, value at Jun. 30, 2023 |
$ 10,796
|
43,994,188
|
(42,237,959)
|
(30,328)
|
25,000
|
604
|
1,762,301
|
Ending balance, shares at Jun. 30, 2023 |
10,796,248
|
|
|
|
|
|
|
Beginning balance, value at Mar. 31, 2023 |
$ 8,296
|
42,246,688
|
(42,197,663)
|
(30,328)
|
|
665
|
27,658
|
Beginning balance, shares at Mar. 31, 2023 |
8,296,248
|
|
|
|
|
|
|
Net loss |
|
|
|
|
|
|
(142,251)
|
Ending balance, value at Sep. 30, 2023 |
$ 10,876
|
44,074,108
|
(42,336,749)
|
(30,328)
|
25,000
|
(2,500)
|
1,740,407
|
Ending balance, shares at Sep. 30, 2023 |
10,876,248
|
|
|
|
|
|
|
Beginning balance, value at Jun. 30, 2023 |
$ 10,796
|
43,994,188
|
(42,237,959)
|
(30,328)
|
25,000
|
604
|
1,762,301
|
Beginning balance, shares at Jun. 30, 2023 |
10,796,248
|
|
|
|
|
|
|
Exercise of warrants |
$ 80
|
79,920
|
|
|
|
|
80,000
|
Net loss |
|
|
(98,790)
|
|
|
(3,104)
|
(101,894)
|
Exercise of warrants, shares |
80,000
|
|
|
|
|
|
|
Ending balance, value at Sep. 30, 2023 |
$ 10,876
|
$ 44,074,108
|
$ (42,336,749)
|
$ (30,328)
|
$ 25,000
|
$ (2,500)
|
$ 1,740,407
|
Ending balance, shares at Sep. 30, 2023 |
10,876,248
|
|
|
|
|
|
|
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v3.23.3
Consolidated Statements of Cash Flows (Unaudited) - USD ($)
|
6 Months Ended |
Sep. 30, 2023 |
Sep. 30, 2022 |
Cash flows from operating activities: |
|
|
Net loss |
$ (139,086)
|
$ (5,081,806)
|
Adjustments to reconcile net loss to net cash flows used in operating activities |
|
|
Stock-based compensation – related party |
|
5,009,771
|
Changes in assets and liabilities: |
|
|
Prepaid expenses and other assets |
(1,932)
|
(5,185)
|
Receivables |
44,481
|
|
Accounts payable – related party |
(12,127)
|
(6,574)
|
Accounts payable and accrued expenses |
8,528
|
(19,998)
|
Net cash used in operating activities |
(100,136)
|
(103,792)
|
Cash flows from financing activities: |
|
|
Cash distribution to shareholder |
|
(141,350)
|
Advance from related party |
1,924
|
|
Proceeds from exercise of warrants |
105,000
|
|
Net cash provided (used) by financing activities |
106,924
|
(141,350)
|
Net change in cash |
6,788
|
(245,142)
|
Effect of exchange rate on cash |
(3,165)
|
|
Cash at beginning of period |
7,149
|
245,945
|
Cash at end of period |
10,772
|
803
|
Supplemental disclosure of cash flow information: |
|
|
Income taxes paid |
|
|
Interest paid |
|
|
Supplemental disclosure of non-cash activity: |
|
|
Common stock issued for shares of Myson, Inc. |
$ 1,750,000
|
|
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v3.23.3
ORGANIZATION AND DESCRIPTION OF BUSINESS
|
6 Months Ended |
Sep. 30, 2023 |
Accounting Policies [Abstract] |
|
ORGANIZATION AND DESCRIPTION OF BUSINESS |
NOTE
1 - ORGANIZATION AND DESCRIPTION OF BUSINESS
Nordicus
Partners Corporation (the “Company” or “Nordicus”) was founded in 1993 as a subsidiary of PolyMedica Corporation.
On January 31, 2020, we completed the sale of substantially all of our assets (the “Asset Sale”) for a total purchase price
of $7,250,000 pursuant to an Asset Purchase Agreement entered into between us and Mitsubishi Chemical Performance Polymers, Inc., a Delaware
corporation (“MCPP”). Prior to the Closing Date, we developed and manufactured advanced polymer materials which provided
critical characteristics in the design and development of medical devices. Our biomaterials were marketed and sold to medical device
manufacturers who used our advanced polymers in devices designed for treating a broad range of anatomical sites and disease states.
As
a result of the Asset Sale, we ceased operating as a developer, manufacturer, marketer and seller of advanced polymers. Subsequent to
the Closing Date, we became engaged in efforts to identify either an (i) operating company to acquire or merge with through an equity-based
exchange transaction or (ii) investor interested in purchasing a majority interest in our common stock, whereby either transaction would
likely result in a change in control. On October 12, 2021, we entered into a Stock Purchase Agreement (the “SPA”) with Reddington
Partners LLC, a California limited liability company (“Reddington”) providing for the purchase of a total of 5,114,475 of
our common stock, on a post-split basis, or approximately 90% of our total shares of common stock outstanding for total cash consideration
of $400,000. Reddington purchased in two tranches on October 12, 2021 and March 15, 2022.
On
March 3, 2020, we filed a Certificate of Amendment to the Company’s Certificate of Incorporation, which amendment was unanimously
approved by our Board of Directors, to change our name AdvanSource Biomaterials Corporation to EKIMAS Corporation.
On October 12, 2021, we entered into a Stock Purchase
Agreement (the “SPA”) with Reddington Partners LLC, a California limited liability company (“Reddington”) providing
for the purchase of a total of 5,114,475 of our common stock, on a post-split basis, or approximately 90% of our total shares of common
stock outstanding for total cash consideration of $400,000. Reddington purchased in two tranches on October 12, 2021 and March 15, 2022.
Pursuant
to the SPA, the Company effectuated a 1-for 50 reverse stock split on March 11, 2022 (the “Reverse Split”). Accordingly,
on a post-split basis, the shares purchased in connection with the First Closing resulted in Reddington owning 422,725 shares of our
common stock. As set forth in the SPA, Reddington then purchased from us on March 15, 2022, an additional 4,691,750 shares of our common
stock, on a post-split basis (the “Second Closing”). After the issuance thereof Reddington owned 5,114,475 shares of our
common stock, or approximately 90% of our total shares of common stock outstanding.
On
February 23, 2023, the Company and Nordicus Partners A/S, a Danish stock corporation, consummated the transactions contemplated by that
certain Contribution Agreement (the “Contribution Agreement”) by and among the Company, Nordicus, GK Partners, Henrik Rouf
and Life Science Power House ApS (“LSPH”). GK Partners, Rouf and LSPH are collectively referred to herein as the “Sellers”,
and each individually as a “Seller”). Pursuant to the Contribution Agreement the Sellers contributed, transferred, assigned
and conveyed to the Company all right, title and interest in and to one hundred percent (100%) of the issued and outstanding capital
stock of Nordicus for an aggregate of 2,500,000 shares of the Company’s common stock, par value $0.001 per share. As a result of
this transaction, Nordicus became a 100% wholly owned subsidiary of the Company.
On
May 17, 2023, the Company changed its name to Nordicus Partners Corporation and its ticker symbol to NORD.
On
June 9, 2023, Tom Glaesner Larsen resigned from the Company’s board of directors, and the remaining board members appointed Henrik
Keller as his replacement.
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- DefinitionThe entire disclosure for the business description and basis of presentation concepts. Business description describes the nature and type of organization including but not limited to organizational structure as may be applicable to holding companies, parent and subsidiary relationships, business divisions, business units, business segments, affiliates and information about significant ownership of the reporting entity. Basis of presentation describes the underlying basis used to prepare the financial statements (for example, US Generally Accepted Accounting Principles, Other Comprehensive Basis of Accounting, IFRS).
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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
Company’s unaudited consolidated financial statements have been prepared in accordance with generally accepted accounting principles
in the United States of America (“U.S. GAAP”), and pursuant to the rules and regulations of the Securities and Exchange Commission
(the “SEC”) and reflect all adjustments, consisting of normal recurring adjustments, which management believes are necessary
to fairly present the financial position, results of operations and cash flows of the Company as of and for the six month period ending
September 30, 2023, and not necessarily indicative of the results to be expected for the full year ending March 31, 2024. These unaudited
financial statements should be read in conjunction with the financial statements and related notes included in the Company’s Annual
Report on Form 10-K for the year ended March 31, 2023.
Use
of Estimates
The
preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the
reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements
and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. The
Company’s accounting estimates include the collectability of receivables, useful lives of long-lived assets and recoverability
of those assets, impairment in fair value of goodwill.
Concentration
of Credit Risk
We
maintain our cash in bank deposit accounts, the balances of which at times may exceed federally insured limits. We continually monitor
our banking relationships and consequently have not experienced any losses in our accounts. We believe we are not exposed to any significant
credit risk on cash.
Cash
Equivalents
The
Company considers all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents. There
were no cash equivalents as of September 30, 2023 and March 31, 2023.
Principles
of Consolidation
The
accompanying consolidated financial statements include the accounts of the Company and its wholly owned subsidiary, Nordicus Partners
A/S. All significant intercompany transactions have been eliminated in consolidation.
Translation
Adjustment
The
accounts of the Company’s subsidiary are maintained in Danish krone. According to the Codification, all assets and liabilities
were translated at the current exchange rate at respective balance sheets dates, members’ capital are translated at the historical
rates and income statement items are translated at the average exchange rate for the period. The resulting translation adjustments are
reported under other comprehensive income in accordance with the Comprehensive Income Topic of the Codification (ASC 220), as a component
of Stockholders’ equity. Transaction gains and losses are reflected in the income statement.
Comprehensive
Income
The
Company uses SFAS 130 “Reporting Comprehensive Income” (ASC Topic 220). Comprehensive income is comprised of net income and
all changes to the statements of Stockholders’ equity, except changes in paid-in capital and distributions to shareholders. Comprehensive
income is included in net loss and foreign currency translation adjustments.
Stock-based
Compensation
In
June 2018, the FASB issued ASU 2018-07, Compensation – Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based
Payment Accounting. ASU 2018-07 allows companies to account for nonemployee awards in the same manner as employee awards. The guidance
is effective for fiscal years beginning after December 15, 2018, and interim periods within those annual periods.
Net
Income (Loss) Per Common Share
Net
income (loss) per common share is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Basic net
income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock
outstanding during the period. Diluted net income (loss) per common share is computed by dividing net income (loss) by the weighted
average number of shares of common stock and potentially outstanding shares of common stock during the period. The weighted average
number of common shares outstanding and potentially outstanding common shares assumes that the Company incorporated as of the
beginning of the first period presented. As of September 30, 2023 and 2022, there were 6,530,000
and 5,860,000
potentially dilutive shares of common stock from warrants, respectively. Diluted shares are not presented when the effect of the
computations is anti-dilutive due to the losses incurred. Accordingly, there is no difference in the amounts presented for basic and
diluted loss per share.
Recently
Issued Accounting Pronouncements
The
Company has implemented all new applicable accounting pronouncements that are in effect. These pronouncements did not have any material
impact on the financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting
pronouncements that have been issued that might have a material impact on its financial position or results of operations.
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- DefinitionThe entire disclosure for all significant accounting policies of the reporting entity.
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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
Company’s financial statements have been prepared on a going concern basis, which assumes the Company will be able to realize its
assets and discharge its liabilities in the normal course of business for the foreseeable future. The Company has not yet generated any
revenue and has incurred losses since inception resulting in an accumulated deficit of $42,336,749 as of September 30, 2023. As a result,
we expect our funds will not be sufficient to meet our needs for more than twelve months from the date of issuance of these financial
statements. Accordingly, management believes there is substantial doubt about our ability to continue as a going concern.
The
ability to continue as a going concern is dependent upon the Company’s recent acquisition, its generating profitable operations
in the future and/or obtaining the necessary financing to meet its obligations and repay its liabilities arising from normal business
operations when they come due. Management intends to finance operating costs over the next twelve months with existing cash on hand,
loans from third parties and/or private placement of common stock. The financial statements of the Company do not include any adjustments
that may result from the outcome of these uncertainties.
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- DefinitionThe entire disclosure when substantial doubt is raised about the ability to continue as a going concern. Includes, but is not limited to, principal conditions or events that raised substantial doubt about the ability to continue as a going concern, management's evaluation of the significance of those conditions or events in relation to the ability to meet its obligations, and management's plans that alleviated or are intended to mitigate the conditions or events that raise substantial doubt about the ability to continue as a going concern.
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v3.23.3
RELATED PARTY TRANSACTIONS
|
6 Months Ended |
Sep. 30, 2023 |
Related Party Transactions [Abstract] |
|
RELATED PARTY TRANSACTIONS |
NOTE
4 - RELATED PARTY TRANSACTIONS
Mr.
Thomas Glasner Larsen is an affiliate of GK Partners and was a member of our board of directors from February 23, 2023, until his voluntary
retirement on June 9, 2023. He was also a beneficial owner of a controlling interest in Nordicus Partners A/S until its acquisition by
us on February 23, 2023.
On
April 11, 2022, effective April 1, 2022, we issued to GK Partners, for financial services, a warrant to immediately purchase up to 6,000,000
shares of our common stock at an exercise price of $1.00 per share, which expires on December 31, 2023. On February 14, 2023, GK Partners
exercised a portion of its warrant for 115,000 shares. The exercise price was $1.00 per share for total proceeds of $115,000. On June
26, 2023, GK Partners exercised a portion of its warrant for 25,000 shares. The exercise price was $1.00 per share for total proceeds
of $25,000. On July 26, 2023, GK Partners exercised a portion of its warrant for 25,000 shares. The exercise price was $1.00 per share
for total proceeds of $25,000. On August 24, 2023, GK Partners exercised a portion of its warrant for 30,000 shares. The exercise price
was $1.00 per share for total proceeds of $30,000. During September 2023, GK Partners exercised a portion of its warrant for 25,000 shares.
The exercise price was $1.00 per share for total proceeds of $25,000.
On
February 23, 2023, pursuant to the Contribution Agreement by and among the Company, Nordicus Partners A/S, GK Partners ApS (“GK
Partners”), Henrik Rouf and Life Science Power House ApS (“LSPH”), we issued 2,500,000 shares of the common stock (Note
1).
On
June 20, 2023, the Company and GK Partners ApS (the “Seller”) entered into a Stock Purchase and Sale Agreement (the “Agreement”),
under which the Seller sold to the Company 5,000,000 restricted shares of common stock of Myson, Inc. In exchange, the Company issued
2,500,000 restricted shares of its common stock to the Seller.
Mr.
Bennett Yankowitz, our chief financial officer and a director, was affiliated with legal counsel who provided us with general legal services
(the “Affiliate”). We recorded legal fees to the Affiliate of $19,527 and $13,716 for the six months ended September 30,
2023 and 2022, respectively. As of September 30, 2023 and March 31, 2023, we had a $0 and $6,574 payable due to the Affiliate.
As
of March 31, 2023, the Company had a receivable of $44,481, due from GK Partners. The amount was received in Q1 FY 2024.
On
April 17, 2023, our Board of Directors approved an employment agreement for our chief executive officer, Henrik Rouf, and a consulting
agreement for our chief financial officer, Bennett J. Yankowitz.
Our employment agreement with Henrik Rouf, our chief executive officer, provides for a base salary of $72,000 per year, commencing April 1, 2023, and has a term of one year.
Our consulting agreement with
Bennett Yankowitz, our chief financial officer and a member of our board of directors, provides for a base salary of $36,000 per year, commencing April 1, 2023, and has a term of one year.
During the quarter ended September 30, 2023, we paid Shumaker Mallory LLP $3,442 for legal services. Mr. Yankowitz
is of counsel to such firm.
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v3.23.3
PREFERRED STOCK
|
6 Months Ended |
Sep. 30, 2023 |
Equity [Abstract] |
|
PREFERRED STOCK |
NOTE
5 - PREFERRED STOCK
Preferred
Stock
We
have authorized 5,000,000 shares, $0.001 par value, Preferred Stock (the Preferred Stock”) of which 500,000 shares have been issued
and redeemed, therefore are not considered outstanding. In addition, 500,000 shares of Preferred Stock have been designated as Series
A Junior Participating Preferred Stock (the “Junior Preferred Stock”) with the designations and the powers, preferences and
rights, and the qualifications, limitations and restrictions specified in the Certificate of Designation of the Junior Preferred Stock
filed with the Delaware Department of State on January 28, 2008. Such number of shares may be increased or decreased by resolution of
the Board of Directors; provided, that no decrease shall reduce the number of shares of Junior Preferred Stock to a number less than
the number of shares then outstanding plus the number of shares reserved for issuance upon the exercise of outstanding options, rights
or warrants or upon the conversion of any outstanding securities issued by us that is convertible into Junior Preferred Stock. As of
September 30, 2023 and March 31, 2023, there are no shares or Preferred Stock issued or outstanding.
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v3.23.3
COMMON STOCK TRANSACTIONS
|
6 Months Ended |
Sep. 30, 2023 |
Equity [Abstract] |
|
COMMON STOCK TRANSACTIONS |
NOTE
6 - COMMON STOCK TRANSACTIONS
During
the six months ended September 30, 2023, GK Partners exercised a portion of its warrant for 105,000 shares. The exercise price was $1.00
per share for total proceeds of $105,000. As of September 30, 2023, 25,000 shares have not yet been issued by the transfer agent and
are shown as common stock to be issued.
On
June 20, 2023, the Company and GK Partners ApS entered into a Stock Purchase and Sale Agreement (the “Agreement”), under
which the Seller sold to the Company 5,000,000
restricted shares of common stock of Myson, Inc. In exchange, the Company issued 2,500,000
restricted shares of its common stock to GK Partners. The shares were valued at $1,750,000,
using $0.70
per share, the closing stock price on the last business day before the closing of the transaction under the Agreement. As there is
little to no trading of either company the Company used the $1.00
price of the recently issued and exercised warrants to value the shares.
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v3.23.3
WARRANTS
|
6 Months Ended |
Sep. 30, 2023 |
Warrants |
|
WARRANTS |
NOTE
7 - WARRANTS
On
April 11, 2022, effective April 1, 2022, we issued to GK Partners ApS, for financial services, a warrant to immediately purchase up to
6,000,000 shares of our common stock at an exercise price of $1.00 per share which expires on December 31, 2023. In determining the fair
value of the warrant, we used the Black-Scholes pricing model having the following assumptions: (i) stock option exercise price of $1.00;
(ii) fair market value of our common stock of $1.22 as quoted on the OTC Markets on the date of issuance of the Warrant; (iii) expected
term of option of 1.75 years; (iv) expected volatility of 699.79%; (v) expected dividend rate of 0.0%; and (vi) risk-free interest rate
of approximately 2.44%. As a result, we recorded stock-based compensation of approximately $7,316,971 for the year ended March 31, 2023.
On
November 28, 2022, we issued 1) to David Volpe a warrant to purchase 500,000 shares of the Company’s Common Stock and 2) to Bennett
J. Yankowitz a warrant to purchase 250,000 shares of the Company’s Common Stock. The warrants have an exercise price of $1.00 per
share and expire on December 31, 2027. Mr. Volpe’s warrants were issued as compensation for consulting services provided to the
Company. Mr. Yankowitz’s warrants were issued as compensation for his acting as the sole director and the chief executive officer
of the Company. In determining the fair value of the warrants, we used the Black-Scholes pricing model having the following assumptions:
(i) stock option exercise price of $1.00; (ii) fair market value of our common stock of $1.12 as quoted on the OTC Markets on the date
of issuance of the Warrant; (iii) term of option of 5 years; (iv) expected volatility of approximately 206%; (v) expected dividend rate
of 0.0%; and (vi) risk-free interest rate of approximately 3.88%. As a result, we recorded total stock-based compensation of approximately
$825,000 for the year ended March 31, 2023.
SCHEDULE OF WARRANT ACTIVITIES
|
|
Number
of
Warrants |
|
|
Weighted
Average
Exercise
Price |
|
|
Weighted
Average
Remaining
Contract Term |
|
|
Intrinsic
Value |
|
Outstanding,
March 31, 2023 |
|
|
6,635,000 |
|
|
$ |
1.00 |
|
|
|
1.21 |
|
|
$ |
— |
|
Issued |
|
|
— |
|
|
$ |
— |
|
|
|
— |
|
|
|
|
|
Cancelled |
|
|
— |
|
|
$ |
— |
|
|
|
— |
|
|
|
|
|
Exercised |
|
|
(105,000 |
) |
|
$ |
— |
|
|
|
— |
|
|
|
|
|
Outstanding,
September 30, 2023 |
|
|
6,530,000 |
|
|
$ |
1.00 |
|
|
|
0.71 |
|
|
$ |
— |
|
|
X |
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v3.23.3
SUBSEQUENT EVENTS
|
6 Months Ended |
Sep. 30, 2023 |
Subsequent Events [Abstract] |
|
SUBSEQUENT EVENTS |
NOTE
8 - SUBSEQUENT EVENTS
In
accordance with SFAS 165 (ASC 855-10) management has performed an evaluation of subsequent events through the date that the financial
statements were issued and has determined that it does not have any material subsequent events to disclose in these financial statements
except as follows:
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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
Company’s unaudited consolidated financial statements have been prepared in accordance with generally accepted accounting principles
in the United States of America (“U.S. GAAP”), and pursuant to the rules and regulations of the Securities and Exchange Commission
(the “SEC”) and reflect all adjustments, consisting of normal recurring adjustments, which management believes are necessary
to fairly present the financial position, results of operations and cash flows of the Company as of and for the six month period ending
September 30, 2023, and not necessarily indicative of the results to be expected for the full year ending March 31, 2024. These unaudited
financial statements should be read in conjunction with the financial statements and related notes included in the Company’s Annual
Report on Form 10-K for the year ended March 31, 2023.
|
Use of Estimates |
Use
of Estimates
The
preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the
reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements
and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. The
Company’s accounting estimates include the collectability of receivables, useful lives of long-lived assets and recoverability
of those assets, impairment in fair value of goodwill.
|
Concentration of Credit Risk |
Concentration
of Credit Risk
We
maintain our cash in bank deposit accounts, the balances of which at times may exceed federally insured limits. We continually monitor
our banking relationships and consequently have not experienced any losses in our accounts. We believe we are not exposed to any significant
credit risk on cash.
|
Cash Equivalents |
Cash
Equivalents
The
Company considers all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents. There
were no cash equivalents as of September 30, 2023 and March 31, 2023.
|
Principles of Consolidation |
Principles
of Consolidation
The
accompanying consolidated financial statements include the accounts of the Company and its wholly owned subsidiary, Nordicus Partners
A/S. All significant intercompany transactions have been eliminated in consolidation.
|
Translation Adjustment |
Translation
Adjustment
The
accounts of the Company’s subsidiary are maintained in Danish krone. According to the Codification, all assets and liabilities
were translated at the current exchange rate at respective balance sheets dates, members’ capital are translated at the historical
rates and income statement items are translated at the average exchange rate for the period. The resulting translation adjustments are
reported under other comprehensive income in accordance with the Comprehensive Income Topic of the Codification (ASC 220), as a component
of Stockholders’ equity. Transaction gains and losses are reflected in the income statement.
|
Comprehensive Income |
Comprehensive
Income
The
Company uses SFAS 130 “Reporting Comprehensive Income” (ASC Topic 220). Comprehensive income is comprised of net income and
all changes to the statements of Stockholders’ equity, except changes in paid-in capital and distributions to shareholders. Comprehensive
income is included in net loss and foreign currency translation adjustments.
|
Stock-based Compensation |
Stock-based
Compensation
In
June 2018, the FASB issued ASU 2018-07, Compensation – Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based
Payment Accounting. ASU 2018-07 allows companies to account for nonemployee awards in the same manner as employee awards. The guidance
is effective for fiscal years beginning after December 15, 2018, and interim periods within those annual periods.
|
Net Income (Loss) Per Common Share |
Net
Income (Loss) Per Common Share
Net
income (loss) per common share is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Basic net
income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock
outstanding during the period. Diluted net income (loss) per common share is computed by dividing net income (loss) by the weighted
average number of shares of common stock and potentially outstanding shares of common stock during the period. The weighted average
number of common shares outstanding and potentially outstanding common shares assumes that the Company incorporated as of the
beginning of the first period presented. As of September 30, 2023 and 2022, there were 6,530,000
and 5,860,000
potentially dilutive shares of common stock from warrants, respectively. Diluted shares are not presented when the effect of the
computations is anti-dilutive due to the losses incurred. Accordingly, there is no difference in the amounts presented for basic and
diluted loss per share.
|
Recently Issued Accounting Pronouncements |
Recently
Issued Accounting Pronouncements
The
Company has implemented all new applicable accounting pronouncements that are in effect. These pronouncements did not have any material
impact on the financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting
pronouncements that have been issued that might have a material impact on its financial position or results of operations.
|
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v3.23.3
WARRANTS (Tables)
|
6 Months Ended |
Sep. 30, 2023 |
Warrants |
|
SCHEDULE OF WARRANT ACTIVITIES |
SCHEDULE OF WARRANT ACTIVITIES
|
|
Number
of
Warrants |
|
|
Weighted
Average
Exercise
Price |
|
|
Weighted
Average
Remaining
Contract Term |
|
|
Intrinsic
Value |
|
Outstanding,
March 31, 2023 |
|
|
6,635,000 |
|
|
$ |
1.00 |
|
|
|
1.21 |
|
|
$ |
— |
|
Issued |
|
|
— |
|
|
$ |
— |
|
|
|
— |
|
|
|
|
|
Cancelled |
|
|
— |
|
|
$ |
— |
|
|
|
— |
|
|
|
|
|
Exercised |
|
|
(105,000 |
) |
|
$ |
— |
|
|
|
— |
|
|
|
|
|
Outstanding,
September 30, 2023 |
|
|
6,530,000 |
|
|
$ |
1.00 |
|
|
|
0.71 |
|
|
$ |
— |
|
|
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v3.23.3
ORGANIZATION AND DESCRIPTION OF BUSINESS (Details Narrative) - USD ($)
|
|
|
|
|
|
3 Months Ended |
|
|
Feb. 23, 2023 |
Mar. 15, 2022 |
Mar. 11, 2022 |
Oct. 12, 2021 |
Jan. 31, 2020 |
Jun. 30, 2023 |
Sep. 30, 2023 |
Mar. 31, 2023 |
Total cash consideration |
|
|
|
|
|
$ 1,750,000
|
|
|
Common stock, par value |
|
|
|
|
|
|
$ 0.001
|
$ 0.001
|
Stock Purchase Agreement [Member] | Reddington Partners LLC [Member] |
|
|
|
|
|
|
|
|
Stock issued during period, shares, new issues |
|
|
|
5,114,475
|
|
|
|
|
Percentage of outstanding common stock |
|
|
|
90.00%
|
|
|
|
|
Total cash consideration |
|
|
|
$ 400,000
|
|
|
|
|
Reverse stock split |
|
|
1-for 50 reverse stock split
|
|
|
|
|
|
Stock Purchase Agreement [Member] | Reddington Partners LLC [Member] | First Closing [Member] |
|
|
|
|
|
|
|
|
Stock issued during period, shares, new issues |
|
|
422,725
|
|
|
|
|
|
Stock Purchase Agreement [Member] | Reddington Partners LLC [Member] | Second Closing [Member] |
|
|
|
|
|
|
|
|
Stock issued during period, shares, new issues |
|
4,691,750
|
|
|
|
|
|
|
Contribution Agreement [Member] |
|
|
|
|
|
|
|
|
Stock issued during period, shares, new issues |
2,500,000
|
|
|
|
|
|
|
|
Percentage of outstanding common stock |
100.00%
|
|
|
|
|
|
|
|
Common stock, par value |
$ 0.001
|
|
|
|
|
|
|
|
Contribution Agreement [Member] | Nordicus Partners A/S [Member] |
|
|
|
|
|
|
|
|
Subsidiary, ownership percentage |
100.00%
|
|
|
|
|
|
|
|
Asset Purchase Agreement [Member] |
|
|
|
|
|
|
|
|
Purchase price of asset |
|
|
|
|
$ 7,250,000
|
|
|
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v3.23.3
RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)
|
|
|
|
|
|
|
|
3 Months Ended |
6 Months Ended |
9 Months Ended |
|
|
|
Aug. 24, 2023 |
Jul. 26, 2023 |
Jun. 26, 2023 |
Jun. 20, 2023 |
Apr. 17, 2023 |
Feb. 22, 2023 |
Feb. 14, 2023 |
Jun. 30, 2023 |
Sep. 30, 2023 |
Sep. 30, 2022 |
Sep. 30, 2023 |
Mar. 31, 2023 |
Nov. 28, 2022 |
Apr. 11, 2022 |
Related Party Transaction [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Total proceeds |
|
|
|
|
|
|
|
$ 1,750,000
|
|
|
|
|
|
|
Receivable |
|
|
|
|
|
|
|
|
|
|
|
$ 44,481
|
|
|
Mr. Bennett Yankowitz [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Legal Service |
|
|
|
|
|
|
|
|
19,527
|
$ 13,716
|
|
|
|
|
Due to related party |
|
|
|
|
|
|
|
|
$ 0
|
|
0
|
6,574
|
|
|
GK Partners [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Receivable |
|
|
|
|
|
|
|
|
|
|
|
$ 44,481
|
|
|
Henrik Rouf [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Salary payment |
|
|
|
|
$ 72,000
|
|
|
|
|
|
|
|
|
|
Agreement term |
|
|
|
|
1 year
|
|
|
|
|
|
|
|
|
|
Bennett Yankowitz [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Salary payment |
|
|
|
|
$ 36,000
|
|
|
|
|
|
|
|
|
|
Agreement term |
|
|
|
|
1 year
|
|
|
|
|
|
|
|
|
|
Mr. Yankowitz [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Legal Service |
|
|
|
|
|
|
|
|
|
|
$ 3,442
|
|
|
|
GK Partners [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Warrant to purchase shares |
|
|
|
|
|
|
|
|
105,000
|
|
105,000
|
|
|
|
Exercise price per share |
|
|
|
|
|
|
|
|
$ 1.00
|
|
$ 1.00
|
|
|
|
Total proceeds |
$ 30,000
|
$ 25,000
|
$ 25,000
|
$ 1,750,000
|
|
|
$ 115,000
|
|
$ 25,000
|
|
|
|
|
|
Stock issued during period, shares, new issues |
|
|
|
|
|
2,500,000
|
|
|
|
|
|
|
|
|
GK Partners [Member] | Restricted Stock [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Shares issued |
|
|
|
2,500,000
|
|
|
|
|
|
|
|
|
|
|
Myson, Inc. [Member] | Restricted Stock [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Shares issued |
|
|
|
5,000,000
|
|
|
|
|
|
|
|
|
|
|
Common Stock [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Total proceeds |
|
|
|
|
|
|
|
$ 2,500
|
|
|
|
|
|
|
Stock issued during period, shares, new issues |
|
|
|
|
|
|
|
2,500,000
|
|
|
|
|
|
|
Common Stock [Member] | GK Partners [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Warrant to purchase shares |
|
|
|
|
|
|
|
|
|
|
|
|
|
6,000,000
|
Exercise price per share |
|
|
|
|
|
|
|
|
|
|
|
|
|
$ 1.00
|
Warrant [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Exercise price per share |
|
|
|
|
|
|
|
|
|
|
|
|
$ 1.00
|
|
Warrant [Member] | GK Partners [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Warrant to purchase shares |
30,000
|
25,000
|
25,000
|
|
|
|
115,000
|
|
25,000
|
|
25,000
|
|
|
6,000,000
|
Exercise price per share |
$ 1.00
|
$ 1.00
|
$ 1.00
|
$ 1.00
|
|
|
$ 1.00
|
|
$ 1.00
|
|
$ 1.00
|
|
|
$ 1.00
|
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v3.23.3
PREFERRED STOCK (Details Narrative) - $ / shares
|
6 Months Ended |
|
Sep. 30, 2023 |
Mar. 31, 2023 |
Class of Stock [Line Items] |
|
|
Preferred stock shares authorized |
5,000,000
|
5,000,000
|
Preferred stock, par value |
$ 0.001
|
$ 0.001
|
Preferred stock, shares issued and redeemed |
500,000
|
|
Preferred stock, shares issued |
0
|
0
|
Preferred stock, shares outstanding |
0
|
0
|
Series A Junior Participating Preferred Stock [Member] |
|
|
Class of Stock [Line Items] |
|
|
Preferred stock shares authorized |
500,000
|
|
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v3.23.3
COMMON STOCK TRANSACTIONS (Details Narrative) - USD ($)
|
|
|
|
|
|
3 Months Ended |
6 Months Ended |
|
|
Aug. 24, 2023 |
Jul. 26, 2023 |
Jun. 26, 2023 |
Jun. 20, 2023 |
Feb. 14, 2023 |
Jun. 30, 2023 |
Sep. 30, 2023 |
Sep. 30, 2022 |
Nov. 28, 2022 |
Apr. 11, 2022 |
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
|
|
|
Total proceeds |
|
|
|
|
|
|
$ 105,000
|
|
|
|
Shares issued for stock investment |
|
|
|
|
|
$ 1,750,000
|
|
|
|
|
Warrant [Member] |
|
|
|
|
|
|
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
|
|
|
Exercise price per share |
|
|
|
|
|
|
|
|
$ 1.00
|
|
GK Partners [Member] |
|
|
|
|
|
|
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
|
|
|
Warrant to purchase shares |
|
|
|
|
|
|
105,000
|
|
|
|
Exercise price per share |
|
|
|
|
|
|
$ 1.00
|
|
|
|
Total proceeds |
|
|
|
|
|
|
$ 105,000
|
|
|
|
Warrant exercised |
|
|
|
|
|
|
25,000
|
|
|
|
Shares issued for stock investment |
$ 30,000
|
$ 25,000
|
$ 25,000
|
$ 1,750,000
|
$ 115,000
|
|
$ 25,000
|
|
|
|
Share price per share |
|
|
|
$ 0.70
|
|
|
|
|
|
|
GK Partners [Member] | Warrant [Member] |
|
|
|
|
|
|
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
|
|
|
Warrant to purchase shares |
30,000
|
25,000
|
25,000
|
|
115,000
|
|
25,000
|
|
|
6,000,000
|
Exercise price per share |
$ 1.00
|
$ 1.00
|
$ 1.00
|
$ 1.00
|
$ 1.00
|
|
$ 1.00
|
|
|
$ 1.00
|
GK Partners [Member] | Restricted Stock [Member] |
|
|
|
|
|
|
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
|
|
|
Shares issued |
|
|
|
2,500,000
|
|
|
|
|
|
|
Myson, Inc. [Member] | Restricted Stock [Member] |
|
|
|
|
|
|
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
|
|
|
Shares issued |
|
|
|
5,000,000
|
|
|
|
|
|
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v3.23.3
SCHEDULE OF WARRANT ACTIVITIES (Details) - Warrant [Member] - USD ($)
|
6 Months Ended |
12 Months Ended |
Sep. 30, 2023 |
Mar. 31, 2023 |
Number of Warrants, Beginning balance |
6,635,000
|
|
Weighted Average Exercise Price, Beginning balance |
$ 1.00
|
|
Weighted Average Remaining Contractual term,Outstanding |
8 months 15 days
|
1 year 2 months 15 days
|
Intrinsic Value, Beginning balance |
|
|
Number of Warrants, Issued |
|
|
Warrants Outstanding, Cancelled |
|
|
Number of Warrants, Exercised |
(105,000)
|
|
Number of Warrants, Ending balance |
6,530,000
|
6,635,000
|
Weighted Average Exercise Price, Ending balance |
$ 1.00
|
$ 1.00
|
Intrinsic Value, Ending balance |
|
|
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v3.23.3
WARRANTS (Details Narrative)
|
|
|
12 Months Ended |
|
|
|
|
|
|
Nov. 28, 2022
$ / shares
shares
|
Apr. 11, 2022
$ / shares
shares
|
Mar. 31, 2023
USD ($)
|
Sep. 30, 2023
$ / shares
shares
|
Aug. 24, 2023
$ / shares
shares
|
Jul. 26, 2023
$ / shares
shares
|
Jun. 26, 2023
$ / shares
shares
|
Jun. 20, 2023
$ / shares
|
Feb. 14, 2023
$ / shares
shares
|
Total stock based compensation | $ |
|
|
$ 825,000
|
|
|
|
|
|
|
Measurement Input, Exercise Price [Member] |
|
|
|
|
|
|
|
|
|
Warrant measurement input |
1.00
|
|
|
|
|
|
|
|
|
Measurement Input, Share Price [Member] |
|
|
|
|
|
|
|
|
|
Price per share |
$ 1.12
|
|
|
|
|
|
|
|
|
Measurement Input, Expected Term [Member] |
|
|
|
|
|
|
|
|
|
Expected term |
5 years
|
|
|
|
|
|
|
|
|
Measurement Input, Price Volatility [Member] |
|
|
|
|
|
|
|
|
|
Warrant measurement input |
206
|
|
|
|
|
|
|
|
|
Measurement Input, Expected Dividend Rate [Member] |
|
|
|
|
|
|
|
|
|
Warrant measurement input |
0.0
|
|
|
|
|
|
|
|
|
Measurement Input, Risk Free Interest Rate [Member] |
|
|
|
|
|
|
|
|
|
Warrant measurement input |
3.88
|
|
|
|
|
|
|
|
|
GK Partners [Member] |
|
|
|
|
|
|
|
|
|
Warrant to purchase shares | shares |
|
|
|
105,000
|
|
|
|
|
|
Exercise price per share |
|
|
|
$ 1.00
|
|
|
|
|
|
Price per share |
|
|
|
|
|
|
|
$ 0.70
|
|
Total stock based compensation | $ |
|
|
$ 7,316,971
|
|
|
|
|
|
|
GK Partners [Member] | Measurement Input, Exercise Price [Member] |
|
|
|
|
|
|
|
|
|
Warrant measurement input |
|
1.00
|
|
|
|
|
|
|
|
GK Partners [Member] | Measurement Input, Share Price [Member] |
|
|
|
|
|
|
|
|
|
Price per share |
|
$ 1.22
|
|
|
|
|
|
|
|
GK Partners [Member] | Measurement Input, Expected Term [Member] |
|
|
|
|
|
|
|
|
|
Expected term |
|
1 year 9 months
|
|
|
|
|
|
|
|
GK Partners [Member] | Measurement Input, Price Volatility [Member] |
|
|
|
|
|
|
|
|
|
Warrant measurement input |
|
699.79
|
|
|
|
|
|
|
|
GK Partners [Member] | Measurement Input, Expected Dividend Rate [Member] |
|
|
|
|
|
|
|
|
|
Warrant measurement input |
|
0.0
|
|
|
|
|
|
|
|
GK Partners [Member] | Measurement Input, Risk Free Interest Rate [Member] |
|
|
|
|
|
|
|
|
|
Warrant measurement input |
|
2.44
|
|
|
|
|
|
|
|
Warrant [Member] |
|
|
|
|
|
|
|
|
|
Exercise price per share |
$ 1.00
|
|
|
|
|
|
|
|
|
Expiry date of warrant |
Dec. 31, 2027
|
Dec. 31, 2023
|
|
|
|
|
|
|
|
Warrant [Member] | David Volpe [Member] |
|
|
|
|
|
|
|
|
|
Warrant to purchase shares | shares |
500,000
|
|
|
|
|
|
|
|
|
Warrant [Member] | Bennett J. Yankowitz [Member] |
|
|
|
|
|
|
|
|
|
Warrant to purchase shares | shares |
250,000
|
|
|
|
|
|
|
|
|
Warrant [Member] | GK Partners [Member] |
|
|
|
|
|
|
|
|
|
Warrant to purchase shares | shares |
|
6,000,000
|
|
25,000
|
30,000
|
25,000
|
25,000
|
|
115,000
|
Exercise price per share |
|
$ 1.00
|
|
$ 1.00
|
$ 1.00
|
$ 1.00
|
$ 1.00
|
$ 1.00
|
$ 1.00
|
X |
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