PROPERTY AND EQUIPMENT

6 Months Ended

Sep. 30, 2022

Property, Plant and Equipment [Abstract]

PROPERTY AND EQUIPMENT

NOTE 6 – PROPERTY AND EQUIPMENT

A summary of property and equipment is as follows:

	USEFUL		September 30,		March 31,
	LIFE		2022		2022
Computer and office equipment		5-7 years	$	468,000	$	440,000
Furniture and fixtures		7 years		98,000		98,000
Warehouse equipment		7 years		210,000		210,000
Molds and tooling		3-5 years		2,046,000		1,986,000
				2,822,000		2,734,000
Less: Accumulated depreciation				2,289,000		2,169,000
			$	533,000	$	565,000

Depreciation expense for the three months ended September 30, 2022 and 2021 was approximately $62,000 and $67,000, respectively.

Depreciation expense for the six months ended September 30, 2022 and 2021 was approximately $120,000 and $135,000, respectively.