CAPITAL STOCK and EARNINGS PER SHARE (Tables)

12 Months Ended

Mar. 31, 2021

CAPITAL STOCK and EARNINGS PER SHARE

Schedule of basic and diluted earnings per share computations

	March 31,		March 31,
	2021		2020
Basic EPS
Net income (loss)	$	320,631	$	(341,569)
Weighted average shares		29,447,085		29,258,692
Net income (loss) per share	$	0.01	$	(0.01)
Diluted EPS
Net income (loss)	$	320,631	$	(341,569)
Dilutive effect of stock options		1,588,270		—
Weighted average shares		31,035,355		29,258,692
Net income (loss) per share	$	0.01	$	(0.01)