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DEBT AND CREDIT FACILITIES (Details Narrative) - USD ($) | 3 Months Ended | 12 Months Ended |  |  |
--- | --- | --- | --- | --- | ---
Mar. 31, 2024 | Mar. 31, 2023 | Dec. 31, 2023 | Aug. 05, 2024 | Apr. 17, 2024 | Aug. 01, 2023
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items] |  |  |  |  |  |
Unamortized debt issuance costs | $ 53,438 |  | $ 56,520 |  |  |
Amortization expense related to debt issuance cost | $ 3,083 |  |  |  |  |
CRG Term Loan Agreement [Member] | Subsequent Event [Member] |  |  |  |  |  |
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items] |  |  |  |  |  |
Term loan percentage |  |  |  |  | 13.25% |
Secured term loan |  |  |  |  | $ 55.0 |
Term Loan [Member] |  |  |  |  |  |
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items] |  |  |  |  |  |
Term loan percentage | 8.30% |  | 8.30% |  |  |
Debt issuance costs |  |  | $ 61,658 |  |  |
Loan Agreement [Member] |  |  |  |  |  |
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items] |  |  |  |  |  |
Principal amount |  |  |  |  |  | $ 12,000,000.0
Loan agreement percentage |  |  |  |  |  | 100.00%
Loan bank advance |  |  |  |  |  | $ 9,750,000
Bank, interest rate |  |  |  | 3.00% |  |
Loan agreement, description | (i) create, assume or guarantee certain liabilities, (ii) create, assume or suffer liens securing indebtedness, (iii) make or permit loans and advances, (iv) acquire any assets outside the ordinary course of business, (v) consolidate, merge or sell all or a material part of its assets, (vi) pay dividends or other distributions on, or redeem or repurchase, interest in an obligor, including the Company, as guarantor (vii) cease, suspend or materially curtail business operations or (viii) engage in certain affiliate transactions. In addition, the Cadence Loan Agreement contained financial covenants that required SMAT to maintain (i) a minimum Debt Services Coverage Ratio of 1.2 to 1.0 as of the last day of each applicable fiscal quarter and (ii) a maximum Cash Flow Leverage Ratio of not more than (a) 4.5 to 1.0 as of the last day of the fiscal quarter ending on September 30, 2023, (b) 4.0 to 1.0 as of the last day of each fiscal quarter ending on December 31, 2023 and March 31, 2024, (c) 3.5 to 1.0 as of the last day of each fiscal quarter ending June 30, 2024 and September 30, 2024 and (d) 3.0 to 1.0 as of the last day of each fiscal quarter thereafter |  |  |  |  |

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- Definition Amount of accumulated amortization of debt issuance costs classified as noncurrent. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 835 -SubTopic 30 -Name Accounting Standards Codification -Section 45 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482925/835-30-45-2 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 835 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482900/835-30-50-1 + Details
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