SUPPLEMENTAL INFORMATION CONDENSED FINANCIAL INFORMATION (Tables)

9 Months Ended

Dec. 31, 2023

Supplemental Information Condensed Financial Information

SCHEDULE OF CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS

	Nine Months Ended
	December 31, 2023			December 31, 2022
				(unaudited)
Net Sales	$	29,198,000		$	35,916,000
Cost of Goods Sold		23,008,000			27,481,000
Gross Profit		6,190,000			8,435,000
Operating Expenses		12,333,000			9,986,000
(Loss) Income from Operations		(6,143,000	)		(1,551,000	)
Other (Expenses) Income		(255,000	)		(574,000	)
(Loss) Income Before Income Tax Benefit		(6,398,000	)		(2,125,000	)
Income Tax Benefit (Loss)		-			472,000
Net (Loss) Income	$	(6,398,000	)	$	(1,653,000	)
Loss per Common Share
Basic and Diluted		(1.32	)		(0.61	)
Weighted Average Common and Common
Equivalent Shares:
Basic and Diluted		4,864,540			2,699,210

Income Statement [Abstract]

SCHEDULE OF CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS

	For the Nine Months Ended
	December 31, 2023			December 31, 2022
				(unaudited)
Cash flows from operating activities
Net loss	$	(6,398,000	)	$	(1,653,000	)
Adjustments to reconcile net loss to net cash used in operating activities:		1,305,000			(73,000	)
Changes in operating assets and liabilities:		5,504,000			(538,000	)
Net cash provided by (used in) operating activities		411,000			(2,264,000	)
Cash flows from investing activities
Net cash used in investing activities		(14,000	)		(149,000	)
Cash flows from financing activities
Net cash provided by financing activities		3,411,000			2,917,000
Net change in cash		3,808,000			504,000
		-			-
Cash at beginning of year		2,895,000			2,291,000
Cash at end of period	$	6,703,000		$	2,795,000

Statement of Cash Flows [Abstract]

SCHEDULE OF CONDENSED CONSOLIDATED STATEMENTS OF SHAREHOLDERS’ EQUITY

	Common Stock				Additional Paid in		Subscriptions			Accumulated
	Shares		Amount		Capital		Receivable			Deficit			Total
Balance at March 31, 2023		3,167,488	$	32,000	$	29,822,000	$	(6,000	)	$	(19,517,000	)	$	10,331,000
Net loss		-		-		-		-			(6,398,000	)		(6,398,000	)
Issuance of common stock, net of stock offering costs		3,250,573		32,000		3,497,000		-			-			3,529,000
Stock based compensation		-		-		110,000		-			-			110,000
Other		-		-		-		6,000			-			6,000
Balance at December 31, 2023		6,418,061	$	64,000		33,429,000	$	-		$	(25,915,000	)	$	7,578,000

	Common Stock				Additional Paid in		Subscriptions		Accumulated
	Shares		Amount		Capital		Receivable		Deficit			Total
Balance at March 31, 2022		1,221,209	$	12,000	$	24,903,000	$	-	$	(14,879,000	)	$	10,036,000
Net loss		-		-		-		-		(1,653,000	)		(1,653,000	)
Issuance of common stock and warrants, net of stock offering costs		1,909,519		19,000		4,489,000		-		-			4,508,000
Stock based compensation		15,803		-		307,000		-		-			307,000
Other		1,688		-		-		-		-			-
Balance at December 31, 2022 (unaudited)		3,148,219	$	31,000		29,699,000	$	-	$	(16,532,000	)	$	13,198,000