COMPUTATION OF EARNINGS PER SHARE (Tables)

6 Months Ended

Sep. 30, 2023

Net Income (Loss) per Common Share

SCHEDULE OF BASIC AND DILUTIVE EARNINGS (LOSS) PER SHARE

Computation of basic and dilutive earnings (loss) per share was as follows:

	For the three months ended September 30, 2023		For the three months ended September 30, 2022		For the six months ended September 30, 2023			For the six months ended September 30, 2022
Net income (loss)	$	97,535	$	296,467	$	(2,362,146	)	$	280,464
Weighted-average common shares outstanding		4,220,259		3,071,131		4,063,697			2,484,660
Weighted-average diluted shares outstanding		4,220,259		3,610,188		4,063,697			2,961,631
Basic net income (loss) per share	$	0.02	$	0.10	$	(0.58	)	$	0.11
Diluted net income (loss) per share	$	0.02	$	0.08	$	(0.58	)	$	0.09