NOTE 7. INCOME TAXES: Schedule of Deferred Tax Assets and Liabilities (Policies)

12 Months Ended

Mar. 31, 2024

Policies

Schedule of Deferred Tax Assets and Liabilities

	March 31,
	2024			2023
Paid time off accrual	$	64,190		$	52,525
Inventory reserve		47,042			47,042
Depreciation and amortization		(127,839	)		(167,551	)
Stock-based compensation deductions		101,668			71,734
Unrealized loss on marketable securities		217,802			339,980
Section 174 R&D expense		930,946			-
UNICAP 263A inventory		202,339			204,424
Other		17,556			23,884
Deferred tax assets	$	1,453,704		$	572,038