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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND RECENT ACCOUNTING PRONOUNCEMENTS (Details Narrative) - USD ($)
12 Months Ended
Mar. 31, 2021
Mar. 31, 2020
Impairment charges $ 0 $ 0
Unrecognized tax benefits $ 0 $ 0
Effective income tax rate 21.00% 35.00%
Retirement benefit plan expenses $ 12,100 $ 7,000
Warrants [Member]    
Anti-dilutive common stock 1,939,990 1,185,570
Warrants One [Member]    
Anti-dilutive common stock 9,710 9,710
Option [Member]    
Anti-dilutive common stock 9,710 9,710