Inventories

6 Months Ended

Sep. 30, 2022

Inventory Disclosure [Abstract]

INVENTORIES

NOTE 4 – INVENTORIES

All the inventories are located in China. Inventories consisted of the following as of September 30, 2022 and March 31, 2022:

	As of September 30,		As of March 31,
	2022		2022
Raw materials	$	487,435	$	786,082
Work in process		-		-
Finished goods		1,139,525		603,479
Total	$	1,626,960	$	1,389,561

No lower of cost or net realizable value adjustment was recorded as of September 30, 2022 and March 31, 2022, respectively.

No inventory provision or write-downs for the six months ended September 30, 2022 and 2021.