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CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
12 Months Ended
Mar. 31, 2022
Mar. 31, 2021
CASH FLOWS FROM OPERATING ACTIVITIES:    
Net income (loss) $ (349,834) $ 320,631
Adjustments to reconcile net (loss) income to net cash provided by operating activities:    
Depreciation and amortization 1,460,439 704,049
Amortization of debt issue costs 48,251 51,399
Gain on disposal of equipment   (1,425)
Stock based compensation expense 190,754 179,917
Change in contract loss provision (223,111) (121,316)
Deferred income taxes (192,355) 181,065
PPP loan forgiveness (1,317,100)  
Contingent consideration 50,454  
Changes in operating assets and liabilities:    
Accounts receivable (842,943) 382,241
Contract assets 1,012,783 (1,027,787)
Inventories (42,491) (53,542)
Other current assets 354,993 226,714
Other noncurrent assets (50,633)  
Accounts payable 245,743 315,783
Accrued expenses (1,477,552) 65,018
Contract liabilities 1,390,441 (586,897)
Net cash provided by operating activities 257,839 635,850
CASH FLOWS FROM INVESTING ACTIVITIES    
Business acquisition, net of cash acquired (7,795,810)  
Purchases of property, plant and equipment (939,004) (546,890)
Proceeds from sale of fixed assets   9,582
Deposit for fixed assets   (70,623)
Net cash used in investing activities (8,734,814) (607,931)
CASH FLOWS FROM FINANCING ACTIVITIES:    
Proceeds from term loan 4,000,000  
Closing costs related to common stock sale (335,418)  
Proceeds from sale of common stock 3,523,000  
Proceeds from revolver loan 4,612,002 1,000,000
Repayment of revolver loan (3,325,000) (1,000,000)
Debt issuance costs (169,884) (24,610)
Proceeds from payroll protection program loan   1,317,100
Principal payments for leases (508,806)  
Repayment of long-term debt (397,490) (120,441)
Net cash provided by financing activities 7,398,404 1,172,049
Effect of exchange rate on cash and cash equivalents   (113)
Net (decrease) increase in cash and cash equivalents (1,078,571) 1,199,855
Cash and cash equivalents, beginning of period 2,130,711 930,856
Cash and cash equivalents, end of period 1,052,139 2,130,711
SUPPLEMENTAL DISCLOSURES OF CASH FLOWS INFORMATION    
Cash paid during the year for interest (net of amounts capitalized) $ 236,575 $ 135,320