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Securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) or earnings per unit (EPU) in the future that were not included in the computation of diluted EPS or EPU because to do so would increase EPS or EPU amounts or decrease loss per share or unit amounts for the period presented.

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Amount of write-down of assets recognized in the income statement. Includes, but is not limited to, losses from tangible assets, intangible assets and goodwill.

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Amount of total capital as defined by regulatory framework.

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Amount of contractual obligation, including but not limited to, long-term debt, capital lease obligations, operating lease obligations, purchase obligations, and other commitments.

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Including the current and noncurrent portions, carrying amount of debt identified as being convertible into another form of financial instrument (typically the entity's common stock) as of the balance sheet date, which originally required full repayment more than twelve months after issuance or greater than the normal operating cycle of the company.

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Percentage of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to changes in the income tax rates.

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Amount of tax benefit for recognition of expense of award under share-based payment arrangement.

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Amount of tax expense (benefit) allocated to other comprehensive income (loss).

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Amount of expense for penalties related to a tax position claimed or expected to be claimed in the tax return.

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND RECENT ACCOUNTING PRONOUNCEMENTS (Details Narrative) - USD ($)	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Jun. 30, 2021	May 31, 2020
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Impairment charges	$ 0	$ 0
Unrecognized tax benefits	$ 0	$ 0
Effective income tax rate	21.00%	35.00%
Converted debt		$ 250,000
Contractual obligation		500,000
Convertible fixed rate			$ 1.423	$ 1.216
Utilization of capital		55,000
Other comprehensive loss	$ 440,196
Retirement benefit plan expenses	$ 24,300	$ 12,100
Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive common stock	1,573,098	1,939,990
Options Held [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive common stock	40,000	9,710
Option One [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive common stock	9,710
Warrants One [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive common stock	9,710	9,710
Forward Contracts [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Other comprehensive loss	$ 12,500,000