INVENTORIES

9 Months Ended

Dec. 31, 2021

Inventory Disclosure [Abstract]

INVENTORIES

5. INVENTORIES

Inventories consist of the following as of December 31, 2021 and March 31, 2021:

	December 31, 2021		March 31, 2021
Raw materials	$	242,644	$	234,870
Work in progress		3,916		-
Finished goods		51,636		35,564
Total inventories	$	298,196	$	270,434

There is no inventory write-off for the three and nine months ended December 31, 2021 and 2020.