Form 10-Q - Quarterly report [Sections 13 or 15(d)]

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

Form 10-Q

☑ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended SEPTEMBER 30, 2024

☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from _______________ to _______________

ALTAIR INTERNATIONAL CORP.

(Exact name of registrant as specified in its charter)

Nevada	333-190235	99-0385465
(State or other jurisdiction	(Commission File Number)	(IRS Employer
of Incorporation)		Identification Number)

322 North Shore Drive, Building 1B, Suite 200 Pittsburgh, PA		15212
(Address of principal executive offices)		(Zip Code)

	(412) 770-3140
	(Registrant's Telephone Number)

Securities registered pursuant to Section 12(b) of the Act:

Title of each class		Trading Symbol(s)		Name of each exchange on which registered
Common stock, $0.001 par value		ATAO		OTCQB

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 filings). 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 Exchange Act). Yes ☐ No ☑

As of November 14, 2024, there were 32,803,527 shares of the registrant’s $0.001 par value common stock issued and outstanding.

TABLE OF CONTENTS

		Page No.
	PART I - FINANCIAL INFORMATION

Item 1.	Unaudited Financial Statements	3

Item 2.	Management's Discussion and Analysis of Financial Condition and Results of Operations	13

Item 3.	Quantitative and Qualitative Disclosures About Market Risk	15

Item 4.	Controls and Procedures	15

	PART II - OTHER INFORMATION

Item 1.	Legal Proceedings	17

Item 1A.	Risk Factors	17

Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds	17

Item 3.	Defaults Upon Senior Securities	17

Item 4.	Mine Safety Disclosures	17

Item 5.	Other Information	17

Item 6.	Exhibits	17

	Signatures	18

PART I - FINANCIAL INFORMATION

ITEM 1. UNAUDITED FINANCIAL STATEMENTS

ALTAIR INTERNATIONAL CORP.

INDEX TO FINANCIAL STATEMENTS

Consolidated Balance Sheets as of September 30, 2024 (Unaudited) and March 31, 2024 (Audited)	F-1
Consolidated Statements of Operations for the Three and Six Months ended September 30, 2024 and 2023 (Unaudited)	F-2
Consolidated Statements of Stockholders’ Deficit for the Three and Six Months ended September 30, 2024 and 2023 (Unaudited)	F-3
Consolidated Statements of Cash Flows for the Six Months ended September 30, 2024 and 2023 (Unaudited)	F-4
Notes to the Consolidated Financial Statements (Unaudited)	F-5

ALTAIR INTERNATIONAL CORP.

CONSOLIDATED BALANCE SHEETS


	September 30, 2024			March 31, 2024
ASSETS		(Unaudited)			(Audited)
Current Assets:
Cash	$	461		$	4,298
Prepaid		—			6,500
Total Current Assets		461			10,798

Total Assets	$	461		$	10,798

LIABILITIES AND STOCKHOLDERS' DEFICIT
Current Liabilities:
Accounts payable	$	4,000		$	—
Loans payable		14,165			14,165
Interest payable		17,877			13,029
Convertible notes payable, net of debt discount of $0 and $5,210, respectively		141,444			166,234
Due to a related party		52,600			—
Total Current Liabilities		230,086			193,428
Total Liabilities		230,086			193,428

Commitments and contingencies		—			—

Stockholders’ Deficit:
Preferred Stock, $0.001 par value, 10,000,000 shares authorized, no shares issued		—			—
Common Stock, $0.001 par value, 5,000,000,000 shares authorized; 32,803,527 and 30,238,686 shares issued and outstanding, respectively		32,804			30,239
Common stock to be issued		—			58,938
Additional paid in capital		17,335,472			17,243,603
Accumulated deficit		(17,597,901	)		(17,515,410	)
Total Stockholders' Deficit		(229,625	)		(182,630	)
Total Liabilities and Stockholders' Deficit	$	461		$	10,798

The accompanying notes are an integral part of these unaudited consolidated financial statements.

F-1

ALTAIR INTERNATIONAL CORP.

CONSOLIDATED STATEMENTS OF OPERATIONS

(Unaudited)


	For The Three Months Ended September 30,						For The Six Months Ended September 30,
	2024			2023			2024			2023
Operating Expenses:
Compensation - related party	$	12,000		$	12,000		$	24,000		$	24,000
Director fees		—			7,500			2,500			15,000
General and administrative		24,150			32,957			44,435			54,366
Total operating expenses		36,150			52,457			70,935			93,366

Loss from operations		(36,150	)		(52,457	)		(70,935	)		(93,366	)

Other Income (Expense):
Interest expense		(2,998	)		(39,149	)		(11,556	)		(73,533	)
Change in fair value		—			51,532			—			(33,263	)
Loss on issuance of convertible debt		—			—			—			(10,872	)
Total other income (expense)		(2,998	)		12,383			(11,556	)		(117,668	)

Loss before provision for income taxes		(39,148	)		(40,074	)		(82,491	)		(211,034	)
Provision for income taxes		—			—			—			—

Net Loss	$	(39,148	)	$	(40,074	)	$	(82,491	)	$	(211,034	)

Loss per share, basic and diluted	$	(0.00	)	$	(0.00	)	$	(0.00	)	$	(0.01	)
Weighted average shares outstanding, basic and diluted		32,632,594			24,692,449			32,009,239			24,692,449

The accompanying notes are an integral part of these unaudited financial statements.

F-2

ALTAIR INTERNATIONAL CORP.

CONSOLIDATED STATEMENTS OF STOCKHOLDERS’ DEFICIT

FOR THE THREE AND SIX MONTHS ENDED SEPTEMBER 30, 2024 AND 2023

(Unaudited)


	Common Stock				Additional Paid in		Common Stock To be			Accumulated			Total Stockholders'
	Shares		Amount		Capital		Issued			Deficit			(Deficit)
Balance, March 31, 2024		30,238,686	$	30,239	$	17,243,603	$	58,938		$	(17,515,410	)	$	(182,630	)
Shares issued for debt		1,577,166		1,577		73,187		(58,938	)		—			15,826
Shares issued for compensation – related party		160,000		160		3,840		—			—			4,000
Net loss		—		—		—		—			(43,343	)		(43,343	)
Balance, June 30, 2024		31,975,852		31,976		17,320,630		—			(17,558,753	)		(206,147	)
Shares issued for debt		827,675		828		14,842		—			—			15,670
Net loss		—		—		—		—			(39,148	)		(39,148	)
Balance, September 30, 2024		32,803,527	$	32,804	$	17,335,472	$	—		$	(17,597,901	)	$	(229,625	)


	Common Stock				Additional Paid in		Common Stock To be		Accumulated			Total Stockholders'
	Shares		Amount		Capital		Issued		Deficit			(Deficit)
Balance, March 31, 2023		24,692,449	$	24,693	$	16,945,642	$	—	$	(17,116,525	)	$	(146,190	)
Net loss		—		—		—		—		(170,960	)		(170,960	)
Balance, June 30, 2023		24,692,449		24,693		16,945,642		—		(17,287,485	)		(317,150	)
Net loss		—		—		—		—		(40,074	)		(40,074	)
Balance, September 30, 2023		24,692,449	$	24,693	$	16,945,642	$	—	$	(17,327,559	)	$	(357,224	)

The accompanying notes are an integral part of these unaudited consolidated financial statements.

F-3

ALTAIR INTERNATIONAL CORP.

CONSOLIDATED STATEMENTS OF CASH FLOWS

(Unaudited)


	For the Six Months Ended September 30,
	2024			2023
CASH FLOW FROM OPERATING ACTIVITIES:
Net loss	$	(82,491	)	$	(211,034	)
Adjustments to reconcile net loss to net cash used in operating activities:
Debt discount expense		5,210			66,509
Loss on issuance of convertible debt		—			10,872
Change in fair value of derivative		—			33,263
Common stock issued for services – related party		4,000			—
Changes in Operating Assets and Liabilities:
Prepaid		6,500			—
Accounts payable		4,000			(3,500	)
Accrued compensation		—			21,000
Accrued interest		6,344			7,023
Net Cash Used in Operating Activities		(56,437	)		(75,867	)

CASH FLOWS FROM INVESTING ACTIVITIES:		—			—

CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from convertible notes payable		—			55,000
Cash advances – related party		52,600			—
Net Cash Provided by Financing Activities		52,600			55,000

Net Change in Cash		(3,837	)		(20,867	)
Cash at Beginning of Period		4,298			28,897
Cash at End of Period	$	461		$	8,030

Cash paid during the year for:
Interest	$	—		$	—
Income taxes	$	—		$	—

Supplemental non-cash disclosure:
Common stock issued for conversion of debt	$	31,496		$	—

The accompanying notes are an integral part of these unaudited consolidated financial statements.

F-4

ALTAIR INTERNATIONAL CORP.

Notes to the Consolidated Financial Statements

September 30, 2024

(Unaudited)

NOTE 1 – ORGANIZATION AND BUSINESS OPERATIONS

Organization and Description of Business

ALTAIR INTERNATIONAL CORP. (the “Company” “Altair”) was incorporated under the laws of the State of Nevada on December 20, 2012. The Company’s physical address is 322 North Shore Drive, Building 1B, Suite 200, Pittsburgh, PA 15212.

License and Royalty Agreement

On February 10, 2021, the Company entered into a License and Royalty Agreement (the “License Agreement”) with St-Georges Eco-Mining Corp. (“SX”) and St-Georges Metallurgy Corp. (“SXM”) under which Altair has received a perpetual, non-exclusive license from SX of its lithium extraction technology for Altair to develop its lithium bearing prospects in the United States and SXM’s EV battery recycling technology for which Altair has agreed to act as exclusive master agent to promote the licensing and deployment of the EV battery recycling technology in North America. Altair has agreed to provide SX with a net revenue interest royalty on all metals and minerals extracted (the “Products”) and sold from Altair’s mineral interests in the United States and SX has agreed to provide Altair with a 1% trailer fee on any royalty received by SX from the licensing of the SX EV battery recycling technology to each licensee of the SX EV battery recycling technology referred by Altair or Altair’s sub-agents. Altair will pay a royalty of 5% of the net revenue received by Altair for sales of Products using the lithium extraction technology which decreases to 3% of the net revenue on all payments in excess of US $8,000,000 of production on an annualized basis.

The lithium extraction technology remains under development by SX and SXM.

EVLS

In August of 2021, the Company filed a patent application with the USPTO for its carbon nanotube/graphene based battery technology, which was comprised of 20 claims. In late November of 2021, we received a non-final rejection notice from the USPTO, citing a number of issues with the claims that would require amendment and/or modification. As we wish to submit a patent application with new ‘artwork,’ or technical drawings, we have decided to file a new patent application when feasible, as per USPTO policy an applicant cannot submit new artwork with an amended application. The technology remains viable, under further development, and, in our view, holds great potential to have a disruptive impact in the battery space.

Merger Agreement

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

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation

The Company’s unaudited consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“U.S. GAAP”), and pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”) and reflect all adjustments, consisting of normal recurring adjustments, which management believes are necessary to fairly present the financial position, results of operations and cash flows of the Company as of and for the six month period ending September 30, 2024, and not necessarily indicative of the results to be expected for the full year ending March 31, 2025. These unaudited financial statements should be read in conjunction with the financial statements and related notes included in the Company’s Annual Report on Form 10-K for the year ended March 31, 2024.

Use of estimates

The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results may differ from those estimates.

Concentrations of Credit Risk

We maintain our cash in bank deposit accounts, the balances of which at times may exceed federally insured limits. We continually monitor our banking relationships and consequently have not experienced any losses in our accounts. We believe we are not exposed to any significant credit risk on cash.

Cash Equivalents

The Company considers all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents. There were no cash equivalents as of September 30, 2024 and March 31, 2024.

F-5

Principles of Consolidation

The accompanying unaudited consolidated financial statements for the three and six months ended September 30, 2024 and 2023, include the accounts of the Company and its wholly owned subsidiary, EV Lithium Solutions, Inc. All significant intercompany transactions have been eliminated in consolidation.

Mining Expenses

The Company records all mining exploration and evaluation costs as expenses in the period in which they are incurred.

Fair Value of Financial Instruments

The Company follows paragraph 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and paragraph 820-10-35-37 of the FASB Accounting Standards Codification (“Paragraph 820-10-35-37”) to measure the fair value of its financial instruments. Paragraph 820-10-35-37 establishes a framework for measuring fair value in accounting principles generally accepted in the United States of America (U.S. GAAP), and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, Paragraph 820-10-35-37 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three levels of fair value hierarchy defined by Paragraph 820-10-35-37 are described below:

Level 1:	Quoted market prices available in active markets for identical assets or liabilities as of the reporting date.

Level 2:	Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date.

Level 3:	Pricing inputs that are generally unobservable inputs and not corroborated by market data.

The carrying amount of the Company’s financial assets and liabilities, such as cash, prepaid expenses and accrued expenses approximate their fair value because of the short maturity of those instruments. The Company’s notes payable approximate the fair value of such instruments as the notes bear interest rates that are consistent with current market rates.

Recent Accounting Pronouncements

The Company has implemented all new accounting pronouncements that are in effect. These pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

NOTE 3 – GOING CONCERN

The Company’s unaudited consolidated financial statements have been prepared on a going concern basis, which assumes the Company will be able to realize its assets and discharge its liabilities in the normal course of business for the foreseeable future. The Company has incurred losses since inception resulting in an accumulated deficit of $17,597,901 as of September 30, 2024. Further losses are anticipated in the development of its business raising substantial doubt about the Company’s ability to continue as a going concern. The ability to continue as a going concern is dependent upon the Company 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 unaudited consolidated financial statements of the Company do not include any adjustments that may result from the outcome of these uncertainties.

F-6

NOTE 4 – CONVERTIBLE NOTES PAYABLE

A summary of the Company’s convertible notes as of September 30, 2024, is presented below:

Note Holder	Date		Maturity Date	Interest			Balance March 31, 2024			Additions		Conversions			Balance September 30, 2024
EROP Enterprises ⁽¹⁾		12/15/2022	12/15/2023		8	%	$	51,444		$	—	$	—		$	51,444
EROP Enterprises ⁽¹⁾		12/29/2022	12/29/2023		8	%	$	25,000		$	—	$	—		$	25,000
EROP Enterprises ⁽¹⁾		3/28/2023	3/28/2024		8	%	$	20,000		$	—	$	—		$	20,000
EROP Enterprises ⁽¹⁾		6/14/2023	6/14/2024		8	%	$	25,000		$	—	$	—		$	25,000
EROP Enterprises ⁽¹⁾		9/13/2023	9/13/2024		8	%	$	15,000		$	—	$	(15,000	)	$	—
EROP Enterprises ⁽²⁾		12/21/2023	12/21/2024		8	%	$	10,000		$	—	$	(10,000	)	$	—
EROP Enterprises ⁽³⁾		1/12/2024	1/12/2025		8	%		5,000			—		(5,000	)		—
EROP Enterprises ⁽⁴⁾		2/28/2024	2/28/2025		8	%		12,000			—		—			12,000
EROP Enterprises ⁽⁴⁾		2/28/2024	2/28/2025		8	%		8,000			—		—			8,000
			Total				$	171,444		$	—	$	(30,000	)	$	141,444
			Less Discount				$	(5,210	)						$	—
			Total				$	166,234							$	141,444

Total accrued interest on the above Notes as of September 30, 2024 and March 31, 2024 is $17,878 and $13,029, respectively.

	(1)	On December 5, 2023, the note holders agreed to change the conversion rate to $0.02.
	(2)	Converts at $0.015 per share.
	(3)	Converts at $0.04 per share.
	(4)	Converts at $0.03 per share.

NOTE 5 – LOAN PAYABLE

A summary of the Company’s loans payable as of September 30, 2024, is presented below:

Note Holder		Date				Maturity Date		Interest				Balance March 31, 2024				Additions				Repayments				Balance September 30, 2024
Third party			8/24/2020			8/24/2021			0	%			14,165			$	—			$	—			$	14,165

F-7

NOTE 6 – COMMON STOCK

On April 9, 2024, the Company’s transfer agent issued 785,833 shares of common stock due to EROP for conversions that occurred during period ended March 31, 2024.

On May 31, 2024, EROP converted $15,000 and $827 of principal and interest, respectively, into 791,333 shares of common stock.

On July 19, 2024, EROP converted its January 12, 2024, note payable into 130,194 shares of common stock, satisfying the note in full.

On July 19, 2024, EROP converted its December 23, 2023, note payable into 697,481 shares of common stock, satisfying the note in full.

Refer to Note 7 for shares issued to related parties.

NOTE 7 – RELATED PARTY TRANSACTIONS

During the six months ended September 30, 2024 and 2023, the Company paid Mr. Leonard Lovallo $24,000 and $18,000 for his role as Chief Executive Officer and President of the Company. As of March 31, 2024, Mr. Lovallo agreed to accept shares of common stock for his accrued salary through March 31, 2024 and for April Compensation. Mr. Lovallo received 1,760,000 shares of common stock for $44,000 of accrued salary and 160,000 shares of common stock for $4,000 for April compensation. On May 16, 2024, the Company issued Mr. Lovallo 160,000 shares of common stock for compensation expense of $4,000.

During the six months ended September 30, 2024, Premier has advanced the Company $52,600 to pay for operating expenses. The advance is non-interest bearing and due on demand.

NOTE 8 – SUBSEQUENT EVENTS

In accordance with SFAS 165 (ASC 855-10) management has performed an evaluation of subsequent events through the date that the unaudited financial statements were issued and has determined that there are no material subsequent events to disclose in these unaudited financial statements.

F-8

ITEM 2.

MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION OR PLAN OF OPERATION

FORWARD-LOOKING STATEMENTS

This Quarterly Report on Form 10-Q contains forward-looking statements within the meaning of Section 27A of the Securities Act of 1933, as amended (the “Securities Act”) and Section 21E of the Securities Exchange Act of 1934, as amended (the “Exchange Act”). These forward-looking statements are not historical facts but rather are based on current expectations, estimates and projections. We may use words such as “anticipate,” “expect,” “intend,” “plan,” “believe,” “foresee,” “estimate” and variations of these words and similar expressions to identify forward-looking statements. These statements are not guarantees of future performance and are subject to certain risks, uncertainties and other factors, some of which are beyond our control, are difficult to predict and could cause actual results to differ materially from those expressed or forecasted. You should read this report completely and with the understanding that actual future results may be materially different from what we expect. The forward-looking statements included in this report are made as of the date of this report and should be evaluated with consideration of any changes occurring after the date of this Report. We will not update forward-looking statements even though our situation may change in the future and we assume no obligation to update any forward-looking statements, whether as a result of new information, future events or otherwise.

Our Business

Altair International Corp. (“Altair”) is a development stage company that was incorporated in Nevada on December 20, 2012. The Company is currently in very preliminary discussions with a number of acquisition targets, each of which we believe would deliver significant value to our shareholders.

The Company is currently engaged in identifying and assessing new business opportunities.

Earn-In Agreement

On November 23, 2020, the Company entered into an Earn-In Agreement with American Lithium Minerals, Inc. (“AMLM”) under which we agreed to make total payments of $75,000 to AMLM in exchange for a 10% undivided interest in 63 unpatented placer mining claims comprised of approximately 1,260 acres, and 3 unpatented lode mining claims in Nevada. This $75,000 obligation has been fully satisfied by the Company ($30,000 paid 12/8/2020 and $45,000 paid 1/5/2021), resulting in Altair owning a 10% undivided interest in the claims. The Company has the option to increase its ownership interest by an additional 50% by a total payment of $1,300,648 for exploration and development costs as follows: $100,648 within year one for an additional 10/%, $600,000 in year two for an additional 20% and $600,000 in year three for an additional 20% ownership interest. The Earn-In Agreement grants Altair the exclusive right to explore the properties. In July 2021, the Company undertook a sampling and testing program on the Stonewall lithium project, which returned results showing anomalous lithium content. During 2022, Altair satisfied payment of the claim fees due to the Unites States Bureau of Land Management, and in August of 2022, Altair and AMLM entered into a 2^nd Amendment to the original Earn-In Agreement, which, among other things, detailed that that parties agreed that the 2021 Calendar Year work commitment had been satisfied, and made certain changes to the required Annual Work Commitments required to be satisfied by Altair for the ’22, ’23, and ’24 calendar years. Further sampling and testing will be required to advance the Stonewall project.

Effective July 11, 2024, the Company terminated its Earned in Agreement with American Lithium Minerals, Inc. The Company maintains a 10% interest in the leases.

License and Royalty Agreement

Activities of our wholly-owned subsidiary, EV Lithium Solution, Inc. (EVLS)

On March 19, 2021, EVLS acquired a 100% interest in the IP related to a novel, solid state lithium/graphene battery technology from Cryptosolar Ltd., a Company domiciled in the United Kingdom. We continue to invest in the research and development of this technology and such development is moving forward rapidly. We are currently in the process of patenting the technology and are exploring options for commercialization. On July 21, 2021, the Company engaged Mr. Matthew Kiang to assist in our efforts to commercialize our battery technology, and on August 6, 2021, the Company filed its first patent application for this technology, which referenced 20 claims. In December 2021, we received a non-final rejection of the claims on various grounds and we have since determined that the most prudent course of action will be to file a new patent application rather than amend the existing application. We do not currently have an established timeline for our filing of a new patent application. We have eliminated the use of lithium in our battery platform, resulting in a technology which does not rely on any electrochemical reactions. This development results in an energy supply with a cost that will not be affected by the fluctuations in global lithium prices, and carries no risk of fire as lithium batteries do. We are currently and actively exploring options for commercialization of this technology, which we have named our Energy Storage Unit, or ESU.

Merger Agreement

RESULTS OF OPERATIONS

We have incurred recurring losses to date. Our financial statements have been prepared assuming that we will continue as a going concern and accordingly do not include adjustments relating to the recoverability and realization of assets and classification of liabilities that might be necessary should we be unable to continue in operation.

We expect we will require additional capital to meet our long-term operating requirements. Management intends to finance operating costs over the next twelve months with existing cash on hand, loans from third parties andor private placements of common stock. No assurance can be given that such funds will be available.

Results of operations for the three months ended September 30, 2024 compared to the three months ended September 30, 2023.

Revenues

The Company has not recognized any revenue to date.

Compensation expense – related party, for the three months ended September 30, 2024, was $12,000 compared to $12,000 for the three months ended September 30, 2023. The Company incurs compensation expense for its CEO at $4,000 per month.

Director fees, for the three months ended September 30, 2024, was $0 compared to $7,500 for the three months ended September 30, 2023. On April 23, 2024, Ramzi Khoury resigned his position as a director of the Company.

General and administrative expenses, for the three months ended September 30, 2024, were $24,150 compared to $32,957 for the three months ended September 30, 2023, a decrease of $8,807 or 26.7%. The decrease is due to no funds being spent on mining exploration expenses.

Other Expense

Total other expense for the three months ended September 30, 2024, was $2,998, for interest expense. Total other income for the three months ended September 30, 2023, was $12,383, consisting of $39,149 of interest expense, which includes $35,203 of debt discount amortization. We also had a gain on the change in the fair value of the derivative of $51,532.

Net Loss

We had a net loss for the three months ended September 30, 2024, of $39,148 in comparison to a net loss of $40,074 for the three months ended September 30, 2024.

Results of operations for the six months ended September 30, 2024 compared to the six months ended September 30, 2023.

Revenues

The Company has not recognized any revenue to date.

Compensation expense – related party, for the six months ended September 30, 2024, was $24,000 compared to $24,000 for the six months ended September 30, 2023. The Company incurs compensation expense for its CEO at $4,000 per month.

Director fees, for the six months ended September 30, 2024, was $2,500 compared to $15,000 for the six months ended September 30, 2023. On April 23, 2024, Ramzi Khoury resigned his position as a director of the Company.

General and administrative expenses, for the six months ended September 30, 2024, were $44,435 compared to $54,366 for the six months ended September 30, 2023, a decrease of $9,931 or 18.3%. The decrease is due to no funds being spent on mining exploration expense.

Other Expense

Total other expense for the six months ended September 30, 2024, was $11,556, for interest expense, which includes $5,210 of debt discount amortization. The total other expense for the six months ended September 30, 2023, was $117,668, consisting of $73,533 of interest expense, which includes $66,509 of debt discount amortization and a loss on the issuance of convertible debt of $10,872. We also had a loss on the change in the fair value of the derivative of $33,263.

Net Loss

We had a net loss for the six months ended September 30, 2024, of $82,491 in comparison to a net loss of $211,034 for the six months ended September 30, 2023.

Liquidity and Capital Resources

Cash flow used in Operating Activities.

We have not generated positive cash flows from operating activities. During the six months ended September 30, 2024, the Company used $56,437 of cash for operating activities compared to $75,867 of cash for operating activities in the prior period.

Cash flow from Financing Activities

We have financed our operations primarily from either advancements or the issuance of equity and debt instruments. During the six months ended September 30, 2024, the Company received $52,600 of cash from a related party. In the prior period we received $55,000 of cash from the issuance of a convertible note.

Going Concern

We have not attained profitable operations and are dependent upon obtaining financing to pursue any extensive acquisitions and activities. For these reasons, our auditors stated in their report on our audited financial statements that they have substantial doubt that we will be able to continue as a going concern without further financing. The financial statements have been prepared "assuming that we will continue as a going concern," which contemplates that we will realize our assets and satisfy our liabilities and commitments in the ordinary course of business.

Off-Balance Sheet Arrangements

We have no significant off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that are material to stockholders.

Future Financings

We will continue to rely on equity sales of our common shares or debt financing arrangements in order to continue to fund our business operations. Issuance of additional shares will result in dilution to existing stockholders. There is no assurance that we will achieve any additional sales of the equity securities or arrange for debt or other financing to fund our operations and other activities.

Critical Accounting Policies

Refer to our Form 10-K for the year ended March 31, 2024, for a full discussion of our critical accounting policies.

ITEM 3.

QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

We are a smaller reporting company as defined by Rule 12b-2 of the Securities Exchange Act of 1934 and are not required to provide the information under this item.

ITEM 4.

Controls and Procedures

Management’s Report Disclosure Controls and Procedures

During the quarter ended September 30, 2024, we carried out an evaluation, under the supervision and with the participation of our management, including our principal executive officer and principal financial officer, of the effectiveness of our disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)). Based upon that evaluation, our principal executive officer and principal financial officer concluded that, as of the end of the period covered in this report, our disclosure controls and procedures were ineffective to ensure that information required to be disclosed in reports filed under the Securities Exchange Act of 1934, as amended, is recorded, processed, summarized and reported within the required time periods specified in the Commission’s rules and forms and is accumulated and communicated to our management, including our principal executive officer and principal financial officer, as appropriate to allow timely decisions regarding required disclosure.

Our principal executive officer and principal financial officer, do not expect that our disclosure controls and procedures or our internal controls will prevent all error or fraud. A control system, no matter how well conceived and operated, can provide only reasonable, not absolute, assurance that the objectives of the control system are met. Further, the design of a control system must reflect the fact that there are resource constraints and the benefits of controls must be considered relative to their costs. Due to the inherent limitations in all control systems, no evaluation of controls can provide absolute assurance that all control issues and instances of fraud, if any, have been detected.

To address the material weaknesses, we performed additional analysis and other post-closing procedures in an effort to ensure our financial statements included in this annual report have been prepared in accordance with generally accepted accounting principles. In addition, we engaged accounting consultants to assist in the preparation of our financial statements. Accordingly, management believes that the financial statements included in this report fairly present in all material respects our financial condition, results of operations and cash flows for the periods presented.

Management’s Report on Internal Control over Financial Reporting

Internal control over financial reporting (as defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act) is a process designed by, or under the supervision of, our principal executive and principal financial officers, and effected by our board of directors, management and other personnel, 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. The management is responsible for establishing and maintaining adequate internal control over our financial reporting. Under the supervision and with the participation of our management, including our principal executive officer and principal financial officer, we conducted an evaluation of the effectiveness of our internal control over financial reporting using the Internal Control – Integrated Framework (2013) developed by the Committee of Sponsoring Organizations of the Treadway Commission. Based on this evaluation, our Chief Executive Officer and Chief Financial Officer have concluded that our internal control over financial reporting was not effective as of September 30, 2024.

We are aware of the following material weaknesses in internal control that could adversely affect the Company’s ability to record, process, summarize and report financial data:

•

Due to our size and limited resources, we currently do not employ the appropriate accounting personnel to ensure (a) we maintain proper segregation of duties, (b) that all transactions are entered timely and accurately, and (c) we properly account for complex or unusual transactions

•

Due to our size and scope of operations, we currently do not have an independent audit committee in place

•

Due to our size and limited resources, we have not properly documented a complete assessment of the effectiveness of the design and operation of our internal control over financial reporting.

Inherent limitations on effectiveness of controls

Internal control over financial reporting has inherent limitations, which include but is not limited to the use of independent professionals for advice and guidance, interpretation of existing and/or changing rules and principles, segregation of management duties, scale of organization, and personnel factors. Internal control over financial reporting is a process, which involves human diligence and compliance and is subject to lapses in judgment and breakdowns resulting from human failures. Internal control over financial reporting also can be circumvented by collusion or improper management override. Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements on a timely basis, however these inherent limitations are known features of the financial reporting process and it is possible to design into the process safeguards to reduce, though not eliminate, this risk. Therefore, even those systems determined to be effective can provide only reasonable assurance with respect to financial statement preparation and presentation. Projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.

Changes in Internal Control over Financial Reporting

There have been no changes in our internal controls over financial reporting that occurred during the quarter ended September 30, 2024, that have materially or are reasonably likely to materially affect our internal controls over financial reporting.

PART II - OTHER INFORMATION

ITEM 1.

LEGAL PROCEEDINGS

We know of no material, existing or pending legal proceedings against our Company, nor are we involved as a plaintiff in any material proceeding or pending litigation. There are no proceedings in which our director, officer or any affiliates, or any registered or beneficial shareholder, is an adverse party or has a material interest adverse to our interest.

ITEM 1A.

RISK FACTORS

We are a smaller reporting company as defined by Rule 12b-2 of the Exchange Act and are not required to provide the information required under this item.

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

Exhibit Number	Description of Exhibit	Filing
3.01	Articles of Incorporation	Filed with the SEC on July 29, 2013 as part of our Registration Statement on Form S-1.
3.02	Bylaws	Filed with the SEC on July 29, 2013 as part of our Registration Statement on Form S-1.
31.01	CEO and CFO Certification Pursuant to Rule 13a-14	Filed herewith.
32.01	CEO and CFO Certification Pursuant to Section 906 of the Sarbanes-Oxley Act	Filed herewith.
101.INS*	Inline XBRL Instance Document	Filed herewith.
101.SCH*	Inline XBRL Taxonomy Extension Schema Document	Filed herewith.
101.CAL*	Inline XBRL Taxonomy Extension Calculation Linkbase Document	Filed herewith.
101.LAB*	Inline XBRL Taxonomy Extension Labels Linkbase Document	Filed herewith.
101.PRE*	Inline XBRL Taxonomy Extension Presentation Linkbase Document	Filed herewith.
101.DEF*	Inline XBRL Taxonomy Extension Definition Linkbase Document	Filed herewith.

SIGNATURES

Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the Company caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

ALTAIR INTERNATIONAL CORP.

Dated: November 14, 2024

/s/ Leonard Lovallo

By: Leonard Lovallo

Its: President, CEO and Director

EXHIBIT 31.1

CERTIFICATION PURSUANT TO

18 U.S.C. ss 1350, AS ADOPTED PURSUANT TO

SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Leonard Lovallo, certify that:

1.	I have reviewed this Quarterly Report on Form 10-Q of Altair International Corp. (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 ire 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:

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, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

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;

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

Disclosed in this report any change in the Company’s internal control over financial reporting that occurred during the Company’s most recent fiscal quarter (the Company’s fourth fiscal quarter in the case of an annual report) 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 our 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):

All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the Company’s ability to record, process, summarize and report financial information; and

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 14, 2024

		/s/ Leonard Lovallo
		Leonard Lovallo
		Chief Executive Officer and Chief Financial Officer

EXHIBIT 32.1

CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report of Altair International Corp. (the “Company”) on Form 10-Q for the period ended September 30, 2024, as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, Leonard Lovallo, Principal Executive Officer of the Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

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 14, 2024		/s/ Leonard Lovallo
		Leonard Lovallo
		Chief Executive Officer

Cover - shares	6 Months Ended
Cover - shares	Sep. 30, 2024	Nov. 14, 2024
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2024
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2024
Current Fiscal Year End Date	--03-31
Entity File Number	333-190235
Entity Registrant Name	ALTAIR INTERNATIONAL CORP.
Entity Central Index Key	0001570937
Entity Tax Identification Number	99-0385465
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	322 North Shore Drive
Entity Address, Address Line Two	Building 1B, Suite 200
Entity Address, City or Town	Pittsburgh
Entity Address, State or Province	PA
Entity Address, Postal Zip Code	15212
City Area Code	412
Local Phone Number	770-3140
Title of 12(b) Security	Common stock
Trading Symbol	ATAO
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		32,803,527

CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($)	Sep. 30, 2024	Mar. 31, 2024
Current Assets:
Cash	$ 461	$ 4,298
Prepaid		6,500
Total Current Assets	461	10,798
Total Assets	461	10,798
Current Liabilities:
Accounts payable	4,000
Loans payable	14,165	14,165
Interest payable	17,877	13,029
Convertible notes payable, net of debt discount of $0 and $5,210, respectively	141,444	166,234
Due to a related party	52,600
Total Current Liabilities	230,086	193,428
Total Liabilities	230,086	193,428
Commitments and contingencies
Stockholders’ Deficit:
Preferred Stock, $0.001 par value, 10,000,000 shares authorized, no shares issued
Common Stock, $0.001 par value, 5,000,000,000 shares authorized; 32,803,527 and 30,238,686 shares issued and outstanding, respectively	$ 32,804	$ 30,239
Common stock to be issued		58,938
Additional paid in capital	$ 17,335,472	$ 17,243,603
Accumulated deficit	(17,597,901)	(17,515,410)
Total Stockholders' Deficit	(229,625)	(182,630)
Total Liabilities and Stockholders' Deficit	$ 461	$ 10,798

CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical) - $ / shares	Sep. 30, 2024	Mar. 31, 2024	Sep. 30, 2023
Statement of Financial Position [Abstract]
Preferred Stock, Par or Stated Value Per Share	$ 0.001		$ 0.001
Preferred Stock, Shares Authorized	10,000,000		10,000,000
Preferred Stock, Shares Outstanding	0		0
Common Stock, Par or Stated Value Per Share	$ 0.001		$ 0.001
Common Stock, Shares Authorized	5,000,000,000		5,000,000,000
Common Stock, Shares, Issued	32,803,527
Common Stock, Shares, Outstanding	32,803,527	30,238,686

CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended				6 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Sep. 30, 2023	Jun. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Operating Expenses:
Compensation - related party	$ 12,000		$ 12,000		$ 24,000	$ 24,000
Director fees			7,500		2,500	15,000
General and administrative	24,150		32,957		44,435	54,366
Total operating expenses	36,150		52,457		70,935	93,366
Loss from operations	(36,150)		(52,457)		(70,935)	(93,366)
Other Income (Expense):
Interest expense	(2,998)		(39,149)		(11,556)	(73,533)
Change in fair value			51,532			(33,263)
Loss on issuance of convertible debt						(10,872)
Total other income (expense)	(2,998)		12,383		(11,556)	(117,668)
Loss before provision for income taxes	(39,148)		(40,074)		(82,491)	(211,034)
Provision for income taxes
Net loss	$ (39,148)	$ (43,343)	$ (40,074)	$ (170,960)	$ (82,491)	$ (211,034)
Loss per share, basic and diluted	$ (0.00)		$ (0.00)		$ (0.00)	$ (0.01)
Weighted average shares outstanding, basic and diluted	32,632,594		24,692,449		32,009,239	24,692,449
Balance, March 31, 2023	$ (206,147)	(182,630)	$ (317,150)	(146,190)	$ (182,630)	$ (146,190)
Shares issued for debt	$ 15,670	15,826
Stock Issued During Period, Shares, Conversion of Convertible Securities	827,675
Shares issued for compensation – related party		4,000
Balance, September 30, 2023	$ (229,625)	(206,147)	(357,224)	(317,150)	(229,625)	(357,224)
Common Stock [Member]
Other Income (Expense):
Net loss
Balance, March 31, 2023	$ 31,976	$ 30,239	$ 24,693	$ 24,693	$ 30,239	$ 24,693
Shares, Outstanding, Beginning Balance	31,975,852	30,238,686	24,692,449	24,692,449	30,238,686	24,692,449
Shares issued for debt	$ 828	$ 1,577
Stock Issued During Period, Shares, Conversion of Convertible Securities		1,577,166
Shares issued for compensation – related party		$ 160
Stock Issued During Period, Shares, Other		160,000
Balance, September 30, 2023	$ 32,804	$ 31,976	$ 24,693	$ 24,693	$ 32,804	$ 24,693
Shares, Outstanding, Ending Balance	32,803,527	31,975,852	24,692,449	24,692,449	32,803,527	24,692,449
Additional Paid-in Capital [Member]
Other Income (Expense):
Net loss
Balance, March 31, 2023	17,320,630	17,243,603	16,945,642	16,945,642	$ 17,243,603	$ 16,945,642
Shares issued for debt	14,842	73,187
Shares issued for compensation – related party		3,840
Balance, September 30, 2023	17,335,472	17,320,630	16,945,642	16,945,642	17,335,472	16,945,642
AOCI Attributable to Parent [Member]
Other Income (Expense):
Net loss
Balance, March 31, 2023		58,938			58,938
Shares issued for debt		(58,938)
Shares issued for compensation – related party
Balance, September 30, 2023
Retained Earnings [Member]
Other Income (Expense):
Net loss	(39,148)	(43,343)	(40,074)	(170,960)
Balance, March 31, 2023	(17,558,753)	(17,515,410)	(17,287,485)	(17,116,525)	(17,515,410)	(17,116,525)
Shares issued for debt
Shares issued for compensation – related party
Balance, September 30, 2023	$ (17,597,901)	$ (17,558,753)	$ (17,327,559)	$ (17,287,485)	$ (17,597,901)	$ (17,327,559)

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

NOTE 1 – ORGANIZATION AND BUSINESS OPERATIONS

6 Months Ended

Sep. 30, 2024

Accounting Policies [Abstract]

NOTE 1 – ORGANIZATION AND BUSINESS OPERATIONS

NOTE 1 – ORGANIZATION AND BUSINESS OPERATIONS

Organization and Description of Business

License and Royalty Agreement

The lithium extraction technology remains under development by SX and SXM.

EVLS

Merger Agreement

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

6 Months Ended

Sep. 30, 2024

Accounting Policies [Abstract]

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation

Use of estimates

Concentrations of Credit Risk

Cash Equivalents

Principles of Consolidation

Mining Expenses

The Company records all mining exploration and evaluation costs as expenses in the period in which they are incurred.

Fair Value of Financial Instruments

Level 1:	Quoted market prices available in active markets for identical assets or liabilities as of the reporting date.

Level 2:	Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date.

Level 3:	Pricing inputs that are generally unobservable inputs and not corroborated by market data.

Recent Accounting Pronouncements

NOTE 3 – GOING CONCERN

6 Months Ended

Sep. 30, 2024

Organization, Consolidation and Presentation of Financial Statements [Abstract]

NOTE 3 – GOING CONCERN

NOTE 3 – GOING CONCERN

NOTE 4 – CONVERTIBLE NOTES PAYABLE

6 Months Ended

Sep. 30, 2024

Debt Disclosure [Abstract]

NOTE 4 – CONVERTIBLE NOTES PAYABLE

NOTE 4 – CONVERTIBLE NOTES PAYABLE

A summary of the Company’s convertible notes as of September 30, 2024, is presented below:

Note Holder	Date		Maturity Date	Interest			Balance March 31, 2024			Additions		Conversions			Balance September 30, 2024
EROP Enterprises ⁽¹⁾		12/15/2022	12/15/2023		8	%	$	51,444		$	—	$	—		$	51,444
EROP Enterprises ⁽¹⁾		12/29/2022	12/29/2023		8	%	$	25,000		$	—	$	—		$	25,000
EROP Enterprises ⁽¹⁾		3/28/2023	3/28/2024		8	%	$	20,000		$	—	$	—		$	20,000
EROP Enterprises ⁽¹⁾		6/14/2023	6/14/2024		8	%	$	25,000		$	—	$	—		$	25,000
EROP Enterprises ⁽¹⁾		9/13/2023	9/13/2024		8	%	$	15,000		$	—	$	(15,000	)	$	—
EROP Enterprises ⁽²⁾		12/21/2023	12/21/2024		8	%	$	10,000		$	—	$	(10,000	)	$	—
EROP Enterprises ⁽³⁾		1/12/2024	1/12/2025		8	%		5,000			—		(5,000	)		—
EROP Enterprises ⁽⁴⁾		2/28/2024	2/28/2025		8	%		12,000			—		—			12,000
EROP Enterprises ⁽⁴⁾		2/28/2024	2/28/2025		8	%		8,000			—		—			8,000
			Total				$	171,444		$	—	$	(30,000	)	$	141,444
			Less Discount				$	(5,210	)						$	—
			Total				$	166,234							$	141,444

Total accrued interest on the above Notes as of September 30, 2024 and March 31, 2024 is $17,878 and $13,029, respectively.

	(1)	On December 5, 2023, the note holders agreed to change the conversion rate to $0.02.
	(2)	Converts at $0.015 per share.
	(3)	Converts at $0.04 per share.
	(4)	Converts at $0.03 per share.

NOTE 5 – LOAN PAYABLE

6 Months Ended

Sep. 30, 2024

Note 5 Loan Payable

NOTE 5 – LOAN PAYABLE

NOTE 5 – LOAN PAYABLE

A summary of the Company’s loans payable as of September 30, 2024, is presented below:

Note Holder		Date				Maturity Date		Interest				Balance March 31, 2024				Additions				Repayments				Balance September 30, 2024
Third party			8/24/2020			8/24/2021			0	%			14,165			$	—			$	—			$	14,165

NOTE 6 – COMMON STOCK

6 Months Ended

Sep. 30, 2024

Equity [Abstract]

NOTE 6 – COMMON STOCK

NOTE 6 – COMMON STOCK

On April 9, 2024, the Company’s transfer agent issued 785,833 shares of common stock due to EROP for conversions that occurred during period ended March 31, 2024.

On May 31, 2024, EROP converted $15,000 and $827 of principal and interest, respectively, into 791,333 shares of common stock.

On July 19, 2024, EROP converted its January 12, 2024, note payable into 130,194 shares of common stock, satisfying the note in full.

On July 19, 2024, EROP converted its December 23, 2023, note payable into 697,481 shares of common stock, satisfying the note in full.

Refer to Note 7 for shares issued to related parties.

NOTE 7 – RELATED PARTY TRANSACTIONS

6 Months Ended

Sep. 30, 2024

NOTE 7 – RELATED PARTY TRANSACTIONS

NOTE 7 – RELATED PARTY TRANSACTIONS

During the six months ended September 30, 2024, Premier has advanced the Company $52,600 to pay for operating expenses. The advance is non-interest bearing and due on demand.

NOTE 8 – SUBSEQUENT EVENTS

6 Months Ended

Sep. 30, 2024

Subsequent Events [Abstract]

NOTE 8 – SUBSEQUENT EVENTS

NOTE 8 – SUBSEQUENT EVENTS

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)

6 Months Ended

Sep. 30, 2024

Accounting Policies [Abstract]

Basis of Presentation

Basis of Presentation

Use of estimates

Use of estimates

Concentrations of Credit Risk

Concentrations of Credit Risk

Cash Equivalents

Cash Equivalents

Principles of Consolidation

Principles of Consolidation

Mining Expenses

Mining Expenses

The Company records all mining exploration and evaluation costs as expenses in the period in which they are incurred.

Fair Value of Financial Instruments

Fair Value of Financial Instruments

Level 1:	Quoted market prices available in active markets for identical assets or liabilities as of the reporting date.

Level 2:	Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date.

Level 3:	Pricing inputs that are generally unobservable inputs and not corroborated by market data.

Recent Accounting Pronouncements

Recent Accounting Pronouncements

NOTE 4 – CONVERTIBLE NOTES PAYABLE (Tables)

6 Months Ended

Sep. 30, 2024

Debt Disclosure [Abstract]

Convertible Debt [Table Text Block]

Note Holder	Date		Maturity Date	Interest			Balance March 31, 2024			Additions		Conversions			Balance September 30, 2024
EROP Enterprises ⁽¹⁾		12/15/2022	12/15/2023		8	%	$	51,444		$	—	$	—		$	51,444
EROP Enterprises ⁽¹⁾		12/29/2022	12/29/2023		8	%	$	25,000		$	—	$	—		$	25,000
EROP Enterprises ⁽¹⁾		3/28/2023	3/28/2024		8	%	$	20,000		$	—	$	—		$	20,000
EROP Enterprises ⁽¹⁾		6/14/2023	6/14/2024		8	%	$	25,000		$	—	$	—		$	25,000
EROP Enterprises ⁽¹⁾		9/13/2023	9/13/2024		8	%	$	15,000		$	—	$	(15,000	)	$	—
EROP Enterprises ⁽²⁾		12/21/2023	12/21/2024		8	%	$	10,000		$	—	$	(10,000	)	$	—
EROP Enterprises ⁽³⁾		1/12/2024	1/12/2025		8	%		5,000			—		(5,000	)		—
EROP Enterprises ⁽⁴⁾		2/28/2024	2/28/2025		8	%		12,000			—		—			12,000
EROP Enterprises ⁽⁴⁾		2/28/2024	2/28/2025		8	%		8,000			—		—			8,000
			Total				$	171,444		$	—	$	(30,000	)	$	141,444
			Less Discount				$	(5,210	)						$	—
			Total				$	166,234							$	141,444

Total accrued interest on the above Notes as of September 30, 2024 and March 31, 2024 is $17,878 and $13,029, respectively.

	(1)	On December 5, 2023, the note holders agreed to change the conversion rate to $0.02.
	(2)	Converts at $0.015 per share.
	(3)	Converts at $0.04 per share.
	(4)	Converts at $0.03 per share.

NOTE 5 – LOAN PAYABLE (Tables)

6 Months Ended

Sep. 30, 2024

Note 5 Loan Payable

Schedule of Debt [Table Text Block]

Note Holder		Date				Maturity Date		Interest				Balance March 31, 2024				Additions				Repayments				Balance September 30, 2024
Third party			8/24/2020			8/24/2021			0	%			14,165			$	—			$	—			$	14,165

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

Convertible notes (Details) - USD ($)	6 Months Ended
Convertible notes (Details) - USD ($)	Sep. 30, 2024	Mar. 31, 2024	Sep. 30, 2023
Short-Term Debt [Line Items]
[custom:NoteHolder]	EROP Enterprises (2)
Ending balance	$ 141,444	$ 166,234
Convertible Debt B 8 [Member]
Short-Term Debt [Line Items]
[custom:NoteHolder]	EROP Enterprises (1)
Debt Instrument, Issuance Date	Dec. 15, 2022
Debt Instrument, Maturity Date	Dec. 15, 2023
Debt Instrument, Interest Rate During Period	8.00%
Ending balance	$ 51,444		$ 51,444
Additions
Conversions
Conversions
Convertible Debt B 9 [Member]
Short-Term Debt [Line Items]
[custom:NoteHolder]	EROP Enterprises (1)
Debt Instrument, Issuance Date	Dec. 29, 2022
Debt Instrument, Maturity Date	Dec. 29, 2023
Debt Instrument, Interest Rate During Period	8.00%
Ending balance	$ 25,000		25,000
Additions
Conversions
Conversions
Convertible Debt B 11 [Member]
Short-Term Debt [Line Items]
[custom:NoteHolder]	EROP Enterprises (1)
Debt Instrument, Issuance Date	Mar. 28, 2023
Debt Instrument, Maturity Date	Mar. 28, 2024
Debt Instrument, Interest Rate During Period	8.00%
Ending balance	$ 20,000		20,000
Additions
Conversions
Conversions
Convertible Debt B 12 [Member]
Short-Term Debt [Line Items]
[custom:NoteHolder]	EROP Enterprises (1)
Debt Instrument, Issuance Date	Jun. 14, 2023
Debt Instrument, Maturity Date	Jun. 14, 2024
Debt Instrument, Interest Rate During Period	8.00%
Ending balance	$ 25,000		25,000
Additions
Conversions
Conversions
Convertible Debt B 14 [Member]
Short-Term Debt [Line Items]
[custom:NoteHolder]	EROP Enterprises (1)
Debt Instrument, Issuance Date	Sep. 13, 2023
Debt Instrument, Maturity Date	Sep. 13, 2024
Debt Instrument, Interest Rate During Period	8.00%
Ending balance			15,000
Additions
Conversions	15,000
Conversions	$ (15,000)
Convertible Debt B 15 [Member]
Short-Term Debt [Line Items]
Debt Instrument, Issuance Date	Dec. 21, 2023
Debt Instrument, Maturity Date	Dec. 21, 2024
Debt Instrument, Interest Rate During Period	8.00%
Ending balance			10,000
Additions
Conversions	10,000
Conversions	$ (10,000)
Convertible Debt A 11 [Member]
Short-Term Debt [Line Items]
[custom:NoteHolder]	EROP Enterprises (3)
Debt Instrument, Issuance Date	Jan. 12, 2024
Debt Instrument, Maturity Date	Jan. 12, 2025
Debt Instrument, Interest Rate During Period	8.00%
Ending balance			5,000
Additions
Conversions	5,000
Conversions	$ (5,000)
Convertible Debt A 12 [Member]
Short-Term Debt [Line Items]
[custom:NoteHolder]	EROP Enterprises (4)
Debt Instrument, Issuance Date	Feb. 28, 2024
Debt Instrument, Maturity Date	Feb. 28, 2025
Debt Instrument, Interest Rate During Period	8.00%
Ending balance	$ 12,000		12,000
Additions
Conversions
Conversions
Convertible Debt A 13 [Member]
Short-Term Debt [Line Items]
[custom:NoteHolder]	EROP Enterprises (4)
Debt Instrument, Issuance Date	Feb. 28, 2024
Debt Instrument, Maturity Date	Feb. 28, 2025
Debt Instrument, Interest Rate During Period	8.00%
Ending balance	$ 8,000		8,000
Additions
Conversions
Conversions
Convertible Debt Totals [Member]
Short-Term Debt [Line Items]
Ending balance	141,444		171,444
Additions
Conversions	30,000
Conversions	(30,000)
Ending balance			(5,210)
Ending balance	$ 141,444		$ 166,234

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

Summary of loans payable (Details) - USD ($)	6 Months Ended
Summary of loans payable (Details) - USD ($)	Sep. 30, 2024	Sep. 30, 2023
Short-Term Debt [Line Items]
[custom:NoteHolder]	EROP Enterprises (2)
Loans Payable A 1 [Member]
Short-Term Debt [Line Items]
[custom:NoteHolder]	Third party
Debt Instrument, Issuance Date	Aug. 24, 2020
Debt Instrument, Maturity Date	Aug. 24, 2021
Debt Instrument, Interest Rate During Period	0.00%
Ending balance	$ 14,165	$ 14,165
Additions
Repayments

NOTE 6 – COMMON STOCK (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
NOTE 6 – COMMON STOCK (Details Narrative) - USD ($)	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024
Equity [Abstract]
[custom:StockIssuedDuringPeriodSharesTransferAgentIssuanceForDebtConversion]			785,833
[custom:ConversionOfCommonStockPrincipalAmount]			$ 15,000
[custom:ConversionOfCommonStockInterestAmount]			$ 827
[custom:ConversionOfCommonStockShares]	130,194	697,481	791,333

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

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