Inventories

6 Months Ended

Sep. 30, 2023

Inventories [Abstract]

INVENTORIES

NOTE 4 – INVENTORIES

All the inventories are located in China. Inventories consisted of the following as of September 30, 2023 and March 31, 2023:

	As of September 30,		As of March 31,
	2023		2023
Raw materials	$	-	$	282,618
Work in process		-		-
Finished goods		14,544		52,401
Inventories from discontinued operations (Note 15)		-		(335,019	)
Total	$	14,544	$	-

No lower of cost or net realizable value adjustment was recorded as of September 30, 2023 and March 31, 2023, respectively.

No inventory provision or write-downs for the six months ended September 30, 2023 and 2022.