COMMITMENTS AND CONTINGENCIES (Tables)

6 Months Ended

Sep. 30, 2021

Commitments and Contingencies Disclosure [Abstract]

SCHEDULE OF SUPPLEMENTAL INFORMATION RELATED TO LEASES

Supplemental balance sheet information related to leases as of September 30, 2021 is as follows:

Assets:
Operating lease - right-of-use assets	$	1,692,279
Finance leases as a component of Property and equipment, net of accumulated depreciation of $694		21,757
Liabilities
Current
Current portion of operating leases	$	843,671
Current portion of finance leases		7,241
Noncurrent
Operating lease liabilities, net of current portion	$	909,096
Finance leases, net of current portion		14,516

SCHEDULE OF LEASE TERM AND DISCOUNT RATE

Supplemental statement of operations information related to leases for the three and six months ended September 30, 2021 is as follows:

	Three Months Ended		Six Months Ended
	September 30 2021		September 30 2021
Operating lease expense as a component of general and administrative expenses	$	232,069	$	464,331
Finance lease cost
Depreciation of leased assets as a component of depreciation	$	694	$	694
Interest on lease liabilities as a component of interest expense	$	376	$	376

SCHEDULE OF SUPPLEMENTAL CASH FLOW INFORMATION

Supplemental cash flow information related to leases for the six months ended September 30, 2021 is as follows:

Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flow paid for operating leases			$	458,675
Financing cash flow paid for finance leases			$	4,440
Lease term and Discount Rate
Weighted average remaining lease term (months)
Operating leases	24.0
Finance leases	33.0
Weighted average discount rate
Operating leases	6.25	%
Finance leases	9.86	%

SCHEDULE OF FUTURE MINIMUM RENTAL PAYMENTS FOR OPERATING AND FINANCE LEASES

Scheduled maturities of operating and finance lease liabilities outstanding as of September 30, 2021 are as follows:

Year	Operating Leases		Finance Leases
2021, for the remaining 3 months	$	234,983	$	2,266
2022		868,313		9,065
2023		743,765		9,065
2024		30,739		4,534
Total Minimum Future Payments		1,877,800		24,930
Less: Imputed Interest		125,033		3,173
Present Value of Lease Liabilities	$	1,752,767	$	21,757