PREPAID EXPENSES AND OTHER RECEIVABLES (Tables)

9 Months Ended

Dec. 31, 2023

Notes and other explanatory information [abstract]

Schedule of prepaid expense and other receivables

(In thousands)	As of December 31, 2023		As of March 31, 2023
Prepaid clinical research costs	$	1,866	$	1,653
Tax deposits		104		119
Prepaid insurance		97		621
Other receivables		56		71
Other prepaid expenses		52		56
Research & development tax credits		–		169
Total prepaid expenses and other receivables	$	2,175	$	2,689