Inventories

12 Months Ended

Mar. 31, 2020

Inventory Disclosure [Abstract]

INVENTORIES

NOTE 4 – INVENTORIES

Inventories consisted of the following as of March 31, 2020 and 2019:

	As of March 31,		As of March 31,
	2020		2019
Raw materials	$	1,647,667	$	1,696,353
Work in process		-		40,143
Finished goods		381,739		234,239
Total	$	2,029,406	$	1,970,735

No lower of cost or net realizable value adjustment was recorded as of March 31, 2020 and 2019, respectively.

There were no write-downs recognized of inventories for the year ended March 31, 2019. The inventory write-downs for the year ended March 31, 2020 was $117,753.