Inventories

12 Months Ended

Mar. 31, 2022

Inventory Disclosure [Abstract]

INVENTORIES

NOTE 4 – INVENTORIES

All the inventories are located in China. Inventories consisted of the following as of March 31, 2022 and 2021:

	As of March 31,		As of March 31,
	2022		2021
Raw materials	$	786,082	$	1,422,941
Work in process		-		34,717
Finished goods		603,479		327,721
Total	$	1,389,561	$	1,785,379

No lower of cost or net realizable value adjustment was recorded as of March 31, 2022 and 2021, respectively.

No inventory provision or write-downs for the years ended March 31, 2022 and 2021.