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INCOME TAXES - U.S. Federal Statutory Rate To Actual Tax Provision (Benefit) For Income Taxes (Details) - USD ($)
12 Months Ended
Mar. 31, 2022
Mar. 31, 2021
INCOME TAXES    
U.S. statutory income tax $ (113,860) $ 89,358
State income tax, net of federal benefit (70,130) 11,366
Change in state NOLs, net of federal benefit 227,037 (10,487)
Nontaxable PPP loan forgiveness (339,022)  
Nondeductible items related to dissolved foreign entity 294,232  
Stock based compensation (4,620) (4,830)
Change in valuation allowance (173,004) 20,484
Other (12,988) (1,011)
Income tax (benefit) provision $ (192,355) $ 104,880
Effective tax rate (35.50%) 24.60%