Inventories

12 Months Ended

Mar. 31, 2021

Inventory Disclosure [Abstract]

INVENTORIES

NOTE 4 – INVENTORIES

Inventories consisted of the following as of March 31, 2021 and 2020:

	As of March 31,		As of March 31,
	2021		2020
Raw materials	$	1,422,941	$	1,647,667
Work in process		34,717		-
Finished goods		327,721		381,739
Total	$	1,785,379	$	2,029,406

No lower of cost or net realizable value adjustment was recorded as of March 31, 2021 and 2020, respectively.

No inventory provision or write-downs for the years ended March 31, 2021 and 2019. The inventory write-downs for the year ended March 31, 2020 was $117,753.