SEGMENT REPORTING (Tables)

12 Months Ended

Mar. 31, 2025

Segment Reporting [Abstract]

Schedule of significant expense categories

Category	Year Ended March 31, 2025		Year Ended March 31, 2024
Research and development1	$	2,212,000	$	2,520,000
General and administrative2	$	3,243,000	$	3,903,000
Cash used in operating activities3	$	7,646,000	$	10,130,000

1	Research and development expenses consist primarily of costs related to laboratory operations, clinical trial execution, investigational device testing, design iterations, and personnel-related expenses associated with research activities. These costs are not confined to a single financial statement line item and may be classified within general and administrative expense, professional fees, or payroll, depending on their nature. These expenses are regularly reviewed by the CODM as a single category for internal decision-making purposes.
2	General and administrative expense includes overhead, clinical trial-related administrative and planning costs, and manufacturing-related costs such as raw materials. These are not separately reviewed by the CODM and are assessed as part of the broader G&A category for decision-making purposes.
3	Cash used in operating activities is a key metric monitored by the CODM in evaluating resource needs, development pacing, and investment feasibility in the absence of revenue.