PROPERTY, PLANT AND EQUIPMENT, NET

6 Months Ended

Sep. 30, 2018

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment Disclosure [Text Block]

NOTE 6 – PROPERTY, PLANT AND EQUIPMENT, NET

Property, plant and equipment, net consisted of the following:

	As of September 30, 2018			As of March 31, 2018
Land	$	61,078		$	61,048
Property and buildings		432,562			432,347
Equipment and machinery		5,523,345			4,918,270
Office and electric equipment		514,479			505,356
Automobiles		367,332			372,084
Leasehold improvements		1,633,566			1,552,108
Subtotal		8,532,362			7,841,213
Construction in progress		197,290			217,494
Less: Accumulated Depreciation and Amortization		(5,865,654	)		(5,238,992	)
Property and Equipment, Net	$	2,863,998		$	2,819,715

Depreciation and amortization expense was $334,232 and $300,540 for the three months ended September 30, 2018 and 2017, respectively. Depreciation and amortization expense was $653,542 and $588,324 for the six months ended September 30, 2018 and 2017, respectively.

The construction in progress account represents costs incurred for constructing two new sewing workshops. The first one is an approximately 4,800 square foot workshop in the Tafilah Governorate of Jordan, which is expected to be completed by the end of calendar year 2018. The second one is an approximately 54,000 square foot workshop in Al-Hasa County in the Tafilah Governorate of Jordan, which is expected to be completed by the middle of calendar year 2019.