PROPERTY AND EQUIPMENT (Tables)

3 Months Ended

Jun. 30, 2021

Property, Plant and Equipment [Abstract]

SUMMARY OF PROPERTY AND EQUIPMENT

A summary of property and equipment is as follows:

	USEFUL		June 30,		March 31,
	LIFE		2021		2021
Computer and office equipment		5-7 years	$	445,000	$	445,000
Furniture and fixtures		7 years		98,000		98,000
Warehouse equipment		7 years		199,000		199,000
Molds and tooling		3-5 years		1,933,000		1,878,000
				2,675,000		2,620,000
Less: Accumulated depreciation				2,014,000		1,946,000
			$	661,000	$	674,000