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CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
6 Months Ended
Sep. 30, 2024
Sep. 30, 2023
OPERATING ACTIVITIES:    
Net Income (Loss) $ 134,772 $ (21,295)
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities:    
Depreciation and amortization 3,058 3,102
Allowance for excess and obsolete inventory 300,000  
Changes in operating assets and liabilities:    
(Increase) Decrease in accounts receivable and amount due from factor (3,150,214) 534,490
Increase in inventories, prepaid expenses (1,454,669) (1,105,053)
Increase in accounts payable and accrued expenses 888,890 1,239,275
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES (3,278,163) 650,519
FINANCING ACTIVITIES:    
Net borrowing (repayment) - line of credit - factor 3,447,281 (547,203)
NET CASH PROVIDED BY (USED IN) FINANCING ACTIVITIES 3,447,281 (547,203)
NET INCREASE IN CASH 169,118 103,316
Cash at beginning of period 65,081 151,502
CASH AT END OF PERIOD 234,199 254,818
SUPPLEMENTAL INFORMATION:    
Interest paid $ 134,530 $ 84,005