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CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
9 Months Ended
Dec. 31, 2022
Dec. 31, 2021
OPERATING ACTIVITIES:    
Net Income $ 435,776 $ 157,688
Adjustments to reconcile net income to net cash provided by (used in) operating activities:    
Depreciation and amortization 14,846 6,955
Changes in operating assets and liabilities:    
Decrease (Increase) in accounts receivable and amount due from factor 98,698 (1,657,549)
Decrease (Increase) in inventories, prepaid expenses, and other 1,719,546 (808,245)
(Decrease) Increase in accounts payable and accrued expenses (1,921,596) 189,243
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES 347,270 (2,111,908)
FINANCING ACTIVITIES:    
Net borrowing - Line of Credit - Factor 314,150 2,338,527
Repayment of Note Payable - Eyston Company Ltd (900,000)  
NET CASH (USED IN) PROVIDED BY FINANCING ACTIVITIES (585,850) 2,338,527
NET (DECREASE) INCREASE IN CASH (238,580) 226,619
Cash at beginning of period 438,735 160,604
CASH AT END OF PERIOD 200,155 387,223
SUPPLEMENTAL INFORMATION:    
Interest paid $ 200,776 $ 37,954