SEGMENT REPORTING (Tables)

6 Months Ended

Sep. 30, 2025

Segment Reporting [Abstract]

Schedule of significant expense categories

Category	Three Months Ended				Six Months Ended
	September 30, 2025		September 30, 2024		September 30, 2025		September 30, 2024
Research and development¹	$	512,000	$	262,000	$	1,036,000	$	702,000
General and administrative²	$	739,000	$	958,000	$	1,475,000	$	1,709,000
Cash used in operating activities³	$	1,657,000	$	2,214,000	$	3,372,000	$	3,962,000

Amounts in this table are rounded to the nearest thousand.

¹ Research and development expenses primarily include costs related to laboratory operations, clinical trial execution, investigational device testing, design iterations, and personnel expenses associated with research activities. These costs are recorded within payroll, professional fees, and general and administrative (“G&A”) expense on the face of the statements of operations, as the Company does not maintain a separate R&D line item.

² General and administrative expenses encompass overhead, administrative costs associated with clinical trial operations, and certain manufacturing-related costs. R&D costs are included within these categories for financial reporting purposes and are not separately reclassified.

³ Cash used in operating activities is the key internal performance metric tracked by the CODM to evaluate development progress, cash needs, and investment strategy in the absence of commercial revenue.