PROPERTY AND EQUIPMENT (Tables)

9 Months Ended

Dec. 31, 2022

Property, Plant and Equipment [Abstract]

SUMMARY OF PROPERTY AND EQUIPMENT

A summary of property and equipment is as follows:

	USEFUL LIFE	December 31, 2022		March 31, 2022
Computer and office equipment	5-7 years	$	503,000	$	440,000
Furniture and fixtures	7 years		105,000		98,000
Warehouse equipment	7 years		210,000		210,000
Molds and tooling	3-5 years		2,066,000		1,986,000
			2,884,000		2,734,000
Less: Accumulated depreciation			2,343,000		2,169,000
		$	541,000	$	565,000