OTHER CURRENT ASSETS AND PREPAID EXPENSES (Tables)

9 Months Ended

Dec. 31, 2023

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

SCHEDULE OF CURRENT ASSETS AND PREPAID EXPENSES

A summary of current assets and prepaid expenses as of December 31, 2023 and March 31, 2023 is as follows (in thousands):

	December 31, 2023		March 31, 2023
Research and development	$	119	$	128
Insurance		216		908
Prepaid rents and tenant improvement		49		-
Prepaid marketing materials		90		-
Value added tax receivable		240		231
Demonstration materials		211		245
Deposits to secure manufacturing materials		5,019		2,519
Other		174		337
Total	$	6,118	$	4,369