Inventories

12 Months Ended

Mar. 31, 2023

Inventories [Abstract]

INVENTORIES

NOTE 4 – INVENTORIES

All the inventories are located in China. Inventories consisted of the following as of March 31, 2023 and 2022:

	As of March 31,		As of March 31,
	2023		2022
Raw materials	$	282,618	$	786,082
Work in process		-		-
Finished goods		52,401		603,479
Total	$	335,019	$	1,389,561

No lower of cost or net realizable value adjustment was recorded as of March 31, 2023 and 2022, respectively.

No inventory provision or write-downs for the years ended March 31, 2023 and 2022.