INVENTORIES, NET (Tables)

9 Months Ended

Dec. 31, 2022

Inventory Disclosure [Abstract]

SCHEDULE OF INVENTORY

Inventories are comprised of the following components:

	December 31, 2022		March 31, 2022
Finished Goods	$	9,811,000	$	10,537,000
Inventory in Transit		-		3,306,000
Estimated Amount of Future Returns		1,935,000		683,000
Subtotal		11,746,000		14,526,000
Less:Inventory Reserve		761,000		364,000
Inventories, net	$	10,985,000	$	14,162,000