RESERVES (Tables)

12 Months Ended

Mar. 31, 2023

Reserves

SCHEDULE OF VALUATION AND QUALIFYING ACCOUNTS

Asset reserves and allowances for years ended March 31, 2023 and 2022 are presented in the following table:

	Balance at		Charged to			Reduction to			Credited to		Balance at
	Beginning of		Costs and			Allowance for			Costs and		End of
Description	Year		Expenses			Write off			Expenses		Year
Year ended March 31, 2023
Reserves deducted from assets to which they apply:
Allowance for doubtful accounts	$	122,550	$	160,268		$	(116,832	)	$	-	$	165,986
Inventory reserve	$	364,447	$	1,630,553		$	(1,095,000	)	$	-	$	900,000
Year ended March 31, 2022
Reserves deducted from assets to which they apply:
Allowance for doubtful accounts	$	138,580	$	(5,086	)	$	(10,944	)	$	-	$	122,550
Inventory reserve	$	636,339	$	351,661		$	(623,553	)	$	-	$	364,447