PROPERTY AND EQUIPMENT

9 Months Ended

Dec. 31, 2023

Property, Plant and Equipment [Abstract]

PROPERTY AND EQUIPMENT

NOTE 4 – PROPERTY AND EQUIPMENT

The components of property and equipment were as follows:

	December 31, 2023			March 31, 2023
Leasehold improvements	$	393,886		$	216,159
Production equipment		656,057			577,067
R&D equipment		25,184			25,184
Computer equipment and furniture		144,817			121,732
Total, at cost		1,219,944			940,142
Accumulated depreciation		(396,664	)		(309,290	)
Total Net	$	823,280		$	630,852

Depreciation expense was $28,286 and $28,719 for the three months ended December 31, 2023 and 2022, respectively. Depreciation expense was $87,374 and $54,044 for the nine months ended December 31, 2023 and 2022, respectively.