SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

3 Months Ended

Jun. 30, 2021

Accounting Policies [Abstract]

Schedule of inventory

	June 30, 2021			March 31, 2021
Raw materials	$	1,231,083		$	1,038,094
Finished goods		380,865			477,040
Total gross inventories		1,611,948			1,515,134
Less reserve for obsolescence		(21,000	)		(70,000	)
Total net inventories	$	1,590,948		$	1,445,134

Schedule of service performs electrical engineering activities for external entities

	Three Months Ended June 30, 2021								Three Months Ended June 30, 2020
	Product			Service		Total			Product			Service		Total
Net revenue	$	1,718,404		$	290,040	$	2,008,444		$	1,347,567		$	—	$	1,347,567
Cost of revenue		838,426			143,050		981,476			700,693			—		700,693
Gross profit		879,978			146,990		1,026,968			646,874			—		646,874
Operating income (loss)		(152,092	)		146,990		(5,102	)		(149,463	)		—		(149,463	)
Depreciation and amortization		26,783			—		26,783			25,784			—		25,784
Patent and capital expenditures		14,281			—		14,281			4,334			—		4,334
Equipment and patents, net	$	466,583		$	—	$	466,583		$	479,085		$	—	$	479,085