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Note 3 - Inventory

6 Months Ended

Sep. 30, 2013

NOTE 3 - INVENTORY

Inventory at September 30, 2013 consisted of the following:

	Current		Long Term		Total
Raw materials	$	186,853	$	28,042	$	214,895
Finished Goods		18,953		24,843		43,796
	$	205,806	$	52,885	$	258,691

Inventory at March 31, 2013 consisted of the following:

	Current		Long Term		Total
Raw materials	$	71,900	$	92,781	$	164,681
Finished Goods		50,093		21,154		71,247
	$	121,993	$	113,935	$	235,928

The Company values its inventories at the first in, first out ("FIFO") method at the lower of cost or market.

- Definition

The entire disclosure for inventory. This may include, but is not limited to, the basis of stating inventory, the method of determining inventory cost, the major classes of inventory, and the nature of the cost elements included in inventory. If inventory is stated above cost, accrued net losses on firm purchase commitments for inventory and losses resulting from valuing inventory at the lower-of-cost-or-market may also be included. For LIFO inventory, may disclose the amount and basis for determining the excess of replacement or current cost over stated LIFO value and the effects of a LIFO quantities liquidation that impacts net income.

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