COMMITMENTS AND CONTINGENCIES (Tables)

6 Months Ended

Sep. 30, 2022

Commitments and Contingencies Disclosure [Abstract]

SCHEDULE OF SUPPLEMENTAL INFORMATION RELATED TO LEASES

Supplemental balance sheet information related to leases as of September 30, 2022 is as follows:

Assets:
Operating lease - right-of-use assets	$	862,279
Finance leases as a component of Property and equipment, net of accumulated depreciation of $4,859		9,657
Liabilities
Current
Current portion of operating leases	$	848,723
Current portion of finance leases		7,988
Noncurrent
Operating lease liabilities, net of current portion	$	60,374
Finance leases, net of current portion		6,528

SCHEDULE OF LEASE TERM AND DISCOUNT RATE

Supplemental statement of operations information related to leases for the three and six months ended September 30, 2022 is as follows:

	Three Months Ended		Six Months Ended
	September 30 2022		September 30 2022
Operating lease expense as a component of general and administrative expenses	$	227,839	$	457,088
Finance lease cost
Depreciation of leased assets as a component of depreciation	$	1,041	$	4,859
Interest on lease liabilities as a component of interest expense	$	389	$	828

SCHEDULE OF SUPPLEMENTAL CASH FLOW INFORMATION

Supplemental cash flow information related to leases for the six months ended September 30, 2022 is as follows:

Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flow paid for operating leases			$	463,521
Financing cash flow paid for finance leases			$	3,709
Lease term and Discount Rate
Weighted average remaining lease term (months)
Operating leases	12.3
Finance leases	21.0
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, 2022 are as follows:

Year	Operating Leases		Finance Leases
2022, for the remaining 3 months	$	237,675	$	2,266
2023		674,488		9,065
2024		30,739		4,533
Total Minimum Future Payments		942,902		15,864
Less: Imputed Interest		33,805		1,348
Present Value of Lease Liabilities	$	909,097	$	14,516