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    <us-gaap:WarrantsAndRightsOutstandingTerm contextRef="AsOf2020-01-15_custom_FiveAccreditedInvestorsMember_custom_SubscriptionAgreementsMember">P5Y</us-gaap:WarrantsAndRightsOutstandingTerm>
    <us-gaap:WarrantsAndRightsOutstandingTerm contextRef="AsOf2020-01-30_custom_FiveAccreditedInvestorsMember_custom_SubscriptionAgreementsMember">P5Y</us-gaap:WarrantsAndRightsOutstandingTerm>
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    <us-gaap:DebtInstrumentInterestRateStatedPercentage contextRef="AsOf2020-11-10_us-gaap_SubsequentEventMember_custom_ThreeAccreditedInvestorsMember" unitRef="Pure" decimals="INF">0.08</us-gaap:DebtInstrumentInterestRateStatedPercentage>
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    <us-gaap:DebtInstrumentMaturityDateDescription contextRef="From2019-05-02to2019-05-03_custom_PromissoryNoteMember_custom_ShareholderMember">The note's original a maturity date of August 3, 2019 was extended to September 18, 2020.</us-gaap:DebtInstrumentMaturityDateDescription>
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    <us-gaap:DebtInstrumentDescription contextRef="From2020-01-29to2020-01-30">If a Qualified Financing has not occurred on or before the Maturity Date, the Notes shall become convertible into shares of the Company's Common Stock at a conversion price that is equal to 50.0% of the arithmetic mean of the VWAP in the ten consecutive Trading Days immediately preceding the Maturity Date.</us-gaap:DebtInstrumentDescription>
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    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="AsOf2020-10-26_us-gaap_SubsequentEventMember_custom_PromissoryNoteMember_custom_JosephGunnarAndCoLLCMember_srt_MinimumMember" unitRef="USDPShares" decimals="INF">1.51</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="AsOf2020-10-26_us-gaap_SubsequentEventMember_custom_PromissoryNoteMember_custom_JosephGunnarAndCoLLCMember_srt_MaximumMember" unitRef="USDPShares" decimals="INF">1.58</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="AsOf2020-09-30_custom_WarrantTwoMember_custom_DecemberTwoThousandTwentyTwoThroughAugustTwoThousandTwentyFourMember" unitRef="USDPShares" decimals="INF">2.00</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="AsOf2020-09-30_custom_WarrantThreeMember_custom_DecemberTwoThousandTwentyThreeThroughAugustTwoThousandsTwentyFourMember" unitRef="USDPShares" decimals="INF">2.40</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
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    <us-gaap:DebtInstrumentMaturityDate contextRef="From2019-12-01to2019-12-31_custom_FredWagenhalsMember_custom_PromissoryNoteMember">2020-06-12</us-gaap:DebtInstrumentMaturityDate>
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    <us-gaap:SharesIssuedPricePerShare contextRef="AsOf2020-06-26_custom_JagemannStampingCompanyMember_custom_SettlementAgreementMember" unitRef="USDPShares" decimals="INF">1.50</us-gaap:SharesIssuedPricePerShare>
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    <us-gaap:ProceedsFromAdvancesForConstruction contextRef="From2020-06-25to2020-06-26_custom_SettlementAgreementMember" unitRef="USD" decimals="0">1000000</us-gaap:ProceedsFromAdvancesForConstruction>
    <us-gaap:NotesPayable contextRef="AsOf2019-05-03_custom_PromissoryNoteMember_custom_ShareholderMember" unitRef="USD" decimals="0">375000</us-gaap:NotesPayable>
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    <us-gaap:DebtInstrumentPeriodicPaymentPrincipal contextRef="From2020-04-01to2020-09-30_custom_FredWagenhalsMember_custom_PromissoryNoteMember" unitRef="USD" decimals="0">25000</us-gaap:DebtInstrumentPeriodicPaymentPrincipal>
    <us-gaap:DebtInstrumentTerm contextRef="From2020-04-01to2020-04-30">P2Y</us-gaap:DebtInstrumentTerm>
    <us-gaap:DebtInstrumentTerm contextRef="From2020-11-02to2020-11-05_custom_SettlementAgreementMember_custom_AmendedNoteBMember">P36M</us-gaap:DebtInstrumentTerm>
    <us-gaap:ProceedsFromNotesPayable contextRef="From2020-04-01to2020-04-30" unitRef="USD" decimals="0">1000000</us-gaap:ProceedsFromNotesPayable>
    <us-gaap:ProceedsFromNotesPayable contextRef="From2020-04-01to2020-04-30_custom_WesternStateBankMember" unitRef="USD" decimals="0">600000</us-gaap:ProceedsFromNotesPayable>
    <us-gaap:ProceedsFromNotesPayable contextRef="From2020-04-01to2020-04-30_custom_BMOHarrisMember" unitRef="USD" decimals="0">400000</us-gaap:ProceedsFromNotesPayable>
    <us-gaap:SaleOfStockConsiderationReceivedOnTransaction contextRef="From2020-04-01to2020-09-30_us-gaap_InvestorMember" unitRef="USD" decimals="0">2881871</us-gaap:SaleOfStockConsiderationReceivedOnTransaction>
    <poww:StockIssuedDuringPeriodSharesWarrantsExercised contextRef="From2020-04-01to2020-09-30_us-gaap_WarrantMember31524546" unitRef="Shares" decimals="INF">121213</poww:StockIssuedDuringPeriodSharesWarrantsExercised>
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    <us-gaap:EffectiveIncomeTaxRateReconciliationTaxCredits contextRef="From2019-04-01to2019-09-30" unitRef="Pure" decimals="INF">0.00</us-gaap:EffectiveIncomeTaxRateReconciliationTaxCredits>
    <poww:PercentageOfMonitoringFeeOnPrincipalAndInterest contextRef="From2020-09-22to2020-09-23_custom_ForestStreetLLCMember_custom_PromissoryNoteMember" unitRef="Pure" decimals="INF">0.01</poww:PercentageOfMonitoringFeeOnPrincipalAndInterest>
    <us-gaap:SharePrice contextRef="AsOf2020-10-21_custom_WarrantOneMember_us-gaap_SubsequentEventMember" unitRef="USDPShares" decimals="INF">2.00</us-gaap:SharePrice>
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    <us-gaap:IncreaseDecreaseInDepositOtherAssets contextRef="From2020-04-01to2020-09-30" unitRef="USD" decimals="0">61230</us-gaap:IncreaseDecreaseInDepositOtherAssets>
    <us-gaap:IncreaseDecreaseInDepositOtherAssets contextRef="From2019-04-01to2019-09-30" unitRef="USD" decimals="0">3960</us-gaap:IncreaseDecreaseInDepositOtherAssets>
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    <us-gaap:OtherIntangibleAssetsNet contextRef="AsOf2020-03-31" unitRef="USD" decimals="0">3649404</us-gaap:OtherIntangibleAssetsNet>
    <us-gaap:ProceedsFromIssuanceOfCommonStock contextRef="From2020-04-01to2020-09-30" unitRef="USD" decimals="0">2881871</us-gaap:ProceedsFromIssuanceOfCommonStock>
    <us-gaap:ProceedsFromIssuanceOfCommonStock contextRef="From2019-04-01to2019-09-30" unitRef="USD" decimals="0">2465540</us-gaap:ProceedsFromIssuanceOfCommonStock>
    <us-gaap:PaymentsOfStockIssuanceCosts contextRef="From2020-04-01to2020-09-30" unitRef="USD" decimals="0">70000</us-gaap:PaymentsOfStockIssuanceCosts>
    <us-gaap:PaymentsOfStockIssuanceCosts contextRef="From2019-04-01to2019-09-30" unitRef="USD" decimals="0">285981</us-gaap:PaymentsOfStockIssuanceCosts>
    <us-gaap:OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock contextRef="From2020-04-01to2020-09-30">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;NOTE 1 &amp;#8211; ORGANIZATION AND BUSINESS&#13;ACTIVITY&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;We&#13;were formed under the name Retrospettiva, Inc. in November 1990 to manufacture and import textile products, including both finished&#13;garments and fabrics. We were inactive until the following series of events in December 2016 and March 2017.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 30pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;On&#13;December 15, 2016, the Company&amp;#8217;s majority shareholders sold 475,681 (11,891,976 pre-split) of their outstanding shares to&#13;Mr. Fred W. Wagenhals (&amp;#8220;Mr. Wagenhals&amp;#8221;) resulting in a change in control of the Company. Mr. Wagenhals was appointed&#13;as sole officer and the sole member of the Company&amp;#8217;s Board of Directors.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 30pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;The&#13;Company also approved (i) doing business in the name AMMO, Inc., (ii) a change to the Company&amp;#8217;s OTC trading symbol to POWW,&#13;(iii) an agreement and plan of merger to re-domicile and change the Company&amp;#8217;s state of incorporation from California to Delaware,&#13;and (iv) a 1-for-25 reverse stock split (&amp;#8220;Reverse Split&amp;#8221;) of the issued and outstanding shares of the common stock&#13;of the Company. As a result of the reverse split, the previous issued and outstanding shares of common stock became 580,052 shares;&#13;no shareholder was reversed below 100 shares, and all fractional shares resulting from the reverse split were rounded up to the&#13;next whole share. All references to the outstanding stock have been retrospectively adjusted to reflect this split. These transactions&#13;were effective as of December 30, 2016.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 30pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;On&#13;March 17, 2017, the Company entered into a definitive agreement with AMMO, Inc. a Delaware Corporation (PRIVCO) under which the&#13;Company acquired all of the outstanding shares of common stock of (PRIVCO). Under the terms of the Agreement, the Company issued&#13;17,285,800 newly issued shares of common stock of the Company. In connection with this transaction the Company retired 475,681&#13;shares of common stock and issued 500,000 shares of common stock to satisfy an issuance commitment. The acquisition was considered&#13;to be a capital transaction. The transaction was the equivalent to the issuance by PRIVCO of 604,371 shares to the Company&amp;#8217;s&#13;shareholders accompanied by a recapitalization. The weighted average number of outstanding shares has been adjusted for this transaction.&#13;(PRIVCO) subsequently changes its name to AMMO Munitions, Inc.&lt;/p&gt;</us-gaap:OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock>
    <us-gaap:SubstantialDoubtAboutGoingConcernTextBlock contextRef="From2020-04-01to2020-09-30">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;NOTE 2 &amp;#8211; GOING CONCERN&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;The&#13;accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and&#13;the satisfaction of liabilities in the normal course of business. The Company incurred net losses of $5,281,214 and $7,285,662&#13;for the six months ended September 30, 2020 and 2019, respectively. Net cash used in operating activities was $3,750,758 and $2,980,635&#13;for the six months ended September 30, 2020 and 2019, respectively.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 30pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;The&#13;Company anticipates that it will record losses from operations for the foreseeable future. As of September 30, 2020, the Company&amp;#8217;s&#13;accumulated deficit was $39,449,659. The Company has limited capital resources, and operations to date have been funded with the&#13;proceeds from equity and debt financings. These conditions raise substantial doubt about our ability to continue as a going concern&#13;for the period ended a year from the date the financial statements are issued.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 30pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;The&#13;Company needs additional financing to implement our business plan and to service our ongoing operations and pay our current debts.&#13;There can be no assurance that we will be able to secure any needed funding, or that if such funding is available, the terms or&#13;conditions would be acceptable to us. If we are unable to obtain additional financing when it is needed, we will need to restructure&#13;our operations, and divest all or a portion of our business. We may seek additional capital through a combination of equity offerings,&#13;and debt financings. Debt financing, if obtained, may involve agreements that include covenants limiting or restricting our ability&#13;to take specific actions, such as incurring additional debt, and could increase our expenses and require that our assets secure&#13;such debt. Equity financing, if obtained, could result in dilution to the Company&amp;#8217;s then-existing stockholders and/or require&#13;such stockholders to waive certain rights and preferences. If such financing is not available on satisfactory terms, or is not&#13;available at all, the Company may be required to delay, scale back, eliminate the development of business opportunities or file&#13;for bankruptcy and our operations and financial condition may be materially adversely affected. See Note 14 for additional equity&#13;and debt proceeds received subsequent to September 30, 2020.&lt;/p&gt;</us-gaap:SubstantialDoubtAboutGoingConcernTextBlock>
    <us-gaap:InventoryDisclosureTextBlock contextRef="From2020-04-01to2020-09-30">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;NOTE 4 &amp;#8211; INVENTORIES&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;At September 30, 2020 and&#13;March 31, 2020, the inventory balances are composed of:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;font style="font-size: 10pt"&gt;&lt;b&gt;September 30, 2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;font style="font-size: 10pt"&gt;&lt;b&gt;March 31, 2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;&#13;    &lt;td style="width: 60%"&gt;&lt;font style="font-size: 10pt"&gt;Finished product&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&lt;font style="font-size: 10pt"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 18%; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;372,747&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&lt;font style="font-size: 10pt"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 16%; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;1,916,417&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td&gt;&lt;font style="font-size: 10pt"&gt;Raw materials&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;5,089,516&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;1,771,006&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&lt;font style="font-size: 10pt"&gt;Work in process&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;2,140,768&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;720,650&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;&#13;    &lt;td style="padding-bottom: 2.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 2.25pt double"&gt;&lt;font style="font-size: 10pt"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 2.25pt double; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;7,603,031&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 2.25pt double"&gt;&lt;font style="font-size: 10pt"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 2.25pt double; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;4,408,073&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;</us-gaap:InventoryDisclosureTextBlock>
    <us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock contextRef="From2020-04-01to2020-09-30">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;NOTE 5 &amp;#8211; PROPERTY AND EQUIPMENT&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;We state property and equipment&#13;at historical cost less accumulated depreciation. We compute depreciation using the straight-line method at rates intended to depreciate&#13;the cost of assets over their estimated useful lives, which are generally five to ten years. Upon retirement or sale of property&#13;and equipment, we remove the cost of the disposed assets and related accumulated depreciation from the accounts and any resulting&#13;gain or loss is credited or charged to selling, general, and administrative expenses. We charge expenditures for normal repairs&#13;and maintenance to expense as incurred.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;We capitalize additions&#13;and expenditures for improving or rebuilding existing assets that extend the useful life. Leasehold improvements made either at&#13;the inception of the lease or during the lease term are amortized over the shorter of their economic lives or the lease term including&#13;any renewals that are reasonably assured.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;Property and equipment&#13;consisted of the following at September 30, 2020 and March 31, 2020:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;font style="font-size: 10pt"&gt;&lt;b&gt;September 30, 2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;font style="font-size: 10pt"&gt;&lt;b&gt;March 31, 2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;&#13;    &lt;td style="width: 60%"&gt;&lt;font style="font-size: 10pt"&gt;Leasehold Improvements&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&lt;font style="font-size: 10pt"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 18%; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;126,558&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&lt;font style="font-size: 10pt"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 16%; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;118,222&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td&gt;&lt;font style="font-size: 10pt"&gt;Furniture and Fixtures&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;87,790&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;87,790&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;&#13;    &lt;td&gt;&lt;font style="font-size: 10pt"&gt;Vehicles&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;103,511&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;103,511&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td&gt;&lt;font style="font-size: 10pt"&gt;Equipment&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;21,749,879&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;19,578,035&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;&#13;    &lt;td&gt;&lt;font style="font-size: 10pt"&gt;Tooling&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;126,190&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;126,190&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&lt;font style="font-size: 10pt"&gt;Construction in Progress&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;93,262&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;1,093,262&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;&#13;    &lt;td&gt;&lt;font style="font-size: 10pt"&gt;Total property and equipment&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font-size: 10pt"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;22,287,190&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font-size: 10pt"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;21,107,010&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&lt;font style="font-size: 10pt"&gt;Less accumulated depreciation&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;(4,369,737&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&lt;font style="font-size: 10pt"&gt;)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;(3,060,681&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&lt;font style="font-size: 10pt"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;&#13;    &lt;td style="padding-bottom: 2.5pt"&gt;&lt;font style="font-size: 10pt"&gt;Net property and equipment&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 2.25pt double"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 2.25pt double; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;17,917,453&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 2.25pt double"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 2.25pt double; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;18,046,329&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;Depreciation Expense for&#13;the three and six months ended September 30, 2020 and 2019 totaled $702,889, $627,492, $1,378,942, and $1,210,166, respectively.&lt;/p&gt;</us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock>
    <poww:FactoringLiabilityTextBlock contextRef="From2020-04-01to2020-09-30">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;NOTE 6 &amp;#8211; FACTORING LIABILITY&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;On July 1, 2019, we entered&#13;into a Factoring and Security Agreement with Factors Southwest, LLC (&amp;#8220;FSW&amp;#8221;). FSW may purchase from time to time the&#13;Company&amp;#8217;s Accounts Receivables with recourse on an account by account basis. The twenty-four month agreement contains a maximum&#13;advance amount of $5,000,000 on 85% of eligible accounts and has an annualized interest rate of the Prime Rate published from time&#13;to time by the Wall Street Journal plus 4.5%. The agreement contains fee of 3% ($150,000) of the Maximum Facility assessed to the&#13;Company. Our obligations under this agreement are secured by present and future accounts receivables and related assets, inventory,&#13;and equipment. The Company has the right to terminate the agreement, with 30 days written notice, upon obtaining a non-factoring&#13;credit facility. This agreement provides the Company with the ability to convert our account receivables into cash. As of September&#13;30, 2020, the outstanding balance of the Factoring Liability was $2,074,621. Interest expense recognized on the Factoring Liability&#13;was $227,741, including $50,000 of amortization of the commitment fee. Interest expense for the comparable period ending September&#13;30, 2019 was $40,846, including $25,000 of amortization of the commitment fee.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;On June 17, 2020, this&#13;agreement was amended which extended the maturity date to June 17, 2022.&lt;/p&gt;</poww:FactoringLiabilityTextBlock>
    <poww:InventoryCreditFacilityTextBlock contextRef="From2020-04-01to2020-09-30">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;NOTE 7 &amp;#8211; INVENTORY CREDIT FACILITY&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;On June 17, 2020, we entered&#13;into a Revolving Inventory Loan and Security Agreement with FSW. FSW will establish a revolving credit line, and make loans from&#13;time to time to the Company for the purpose of providing capital. The twenty-four month agreement secured by our inventory, among&#13;other assets, contains a maximum loan amount of $1,750,000 on eligible inventory and has an annualized interest rate of the greater&#13;of the three-month LIBOR rate plus 3.09% or 8%. The agreement contains a fee of 2% of the maximum loan amount ($35,000) assessed&#13;to the Company. On July 31, 2020, the Company amended its Revolving Loan and Security Agreement to increase the maximum inventory&#13;loan amount to $2,250,000. As of September 30, 2020, the outstanding balance of the Inventory Credit Facility was $2,250,000. Interest&#13;expense recognized on the Inventory Credit Facility was $60,725, including $13,485 of amortization of the annual fee. There was&#13;no interest expense for the comparable period ending September 30, 2019 as this transaction was not yet consummated.&lt;/p&gt;</poww:InventoryCreditFacilityTextBlock>
    <poww:PaycheckProtectionNotesPayablePolicyTextBlock contextRef="From2020-04-01to2020-09-30">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;NOTE 11 &amp;#8211; PAYCHECK PROTECTION NOTES&#13;PAYABLE&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 30pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;In April of 2020, the Company&#13;determined it was necessary to obtain additional funds as a result of the foregoing uncertainty cause by COVID-19. The Company&#13;received approximately $1.0 million in funds through itself and its wholly owned subsidiary Jagemann Munition Components, which&#13;was established under the federal Coronavirus Aid, Relief, and Economic Security Act and is administered by the U.S. Small Business&#13;Administration. The Company received approximately $600,000 from Western State Bank and its wholly owned subsidiary, Jagemann Munition&#13;Components, received approximately $400,000 from BMO Harris. The Paycheck Protection Notes provide for an interest rate of 1.00%&#13;per year and matures two years after the issuance date. Principal and accrued interest are payable monthly in equal installments&#13;commencing on the date that is six months after the date funds are first disbursed on the loan and continuing through the maturity&#13;date, unless the Paycheck Protection Notes are forgiven. To be available for loan forgiveness, the Paycheck Protection Note may&#13;only be used for payroll costs, costs related to certain group health care benefits and insurance premiums, rent payments, utility&#13;payments, mortgage interest payments and interest payments on any other debt obligation that existed before February 15, 2020.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 30pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;On November 11, 2020 the&#13;Company applied for forgiveness of the $1.0 million Paycheck Protection Program Notes as these funds were used for qualified expenses.&#13;No assurance can be given that the Company will be granted forgiveness of these Paycheck Protection Program Notes.&lt;/p&gt;</poww:PaycheckProtectionNotesPayablePolicyTextBlock>
    <us-gaap:StockholdersEquityNoteDisclosureTextBlock contextRef="From2020-04-01to2020-09-30">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;NOTE 12 &amp;#8211; CAPITAL STOCK&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;During the six month period&#13;ended September 30, 2020, we issued 2,120,208 shares of common stock as follows:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="width: 72px; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 24px; text-align: justify"&gt;&lt;font style="font-size: 10pt"&gt;&amp;#9679;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font-size: 10pt"&gt;1,663,215 shares were sold to investors for $2,881,871 &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font-size: 10pt"&gt;&amp;#9679;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font-size: 10pt"&gt;121,213 shares were issued to investors for exercised warrants valued for $242,245&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font-size: 10pt"&gt;&amp;#9679;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font-size: 10pt"&gt;279 shares were issued for cashless exercise of 1,967 warrants &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font-size: 10pt"&gt;&amp;#9679;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font-size: 10pt"&gt;8,336 shares were issued for services provided to the Company value at $13,188&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font-size: 10pt"&gt;&amp;#9679;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font-size: 10pt"&gt;327,165 shares valued at $475,736 were issued to employees, members of the Board of Directors, and members of the Advisory Committee as compensation&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;Pursuant to subscription&#13;agreements with certain investors, the Company agreed to file a registration statement for shares purchased by investors on or&#13;before the 75&lt;sup&gt;th&lt;/sup&gt; day following closing. The Company was unable to meet this obligation and is required to pay a liquidated&#13;damage fee to investors on a monthly basis to avoid default until such registration statement is filed. Accordingly, the Company&#13;paid $35,000 in the current period and accrued $126,200 for fees payable subsequent to September 30, 2020. The Company recorded&#13;these fees as issuance costs in Other Expenses.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;At September 30, 2020,&#13;outstanding and exercisable stock purchase warrants consisted of the following:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: black 1.5pt solid"&gt;&#13;        &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;Number of&lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;Shares&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;font style="font-size: 10pt"&gt;&lt;b&gt;Weighted Averaged&lt;br /&gt;&#13;Exercise Price&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: black 1.5pt solid"&gt;&#13;        &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;Weighted&lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;Average Life&lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;Remaining&lt;br /&gt;&#13;        (Years)&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;&#13;    &lt;td style="width: 58%"&gt;&lt;font style="font-size: 10pt"&gt;Outstanding at March 31, 2020&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;8,504,372&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&lt;font style="font-size: 10pt"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 11%; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;2.10&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;3.60&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td&gt;&lt;font style="font-size: 10pt"&gt;Granted&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;&#13;    &lt;td&gt;&lt;font style="font-size: 10pt"&gt;Exercised&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;(123,180&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font-size: 10pt"&gt;)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;2.00&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&lt;font style="font-size: 10pt"&gt;Forfeited or cancelled&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&lt;font style="font-size: 10pt"&gt;Outstanding at September 30, 2020&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;8,381,192&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid"&gt;&lt;font style="font-size: 10pt"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;2.10&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;3.08&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&lt;font style="font-size: 10pt"&gt;Exercisable at September 30, 2020&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13; 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margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;As of September 30, 2020,&#13;we had 8,381,192 warrants outstanding. Each warrant provides the holder the right to purchase up to one share of our Common Stock&#13;at a predetermined exercise price. The outstanding warrants consist of (1) warrants to purchase 966,494 shares of Common Stock&#13;at an exercise price of $1.65 per share until April 2025; (2) warrants to purchase 4,518,565 shares of our Common Stock at an exercise&#13;price of $2.00 per share from December 2022 through August of 2024; and (3) warrants to purchase 2,896,133 shares of Common Stock&#13;at an exercise price of $2.40 from December 2023 through August of 2024.&lt;/p&gt;</us-gaap:StockholdersEquityNoteDisclosureTextBlock>
    <us-gaap:IncomeTaxDisclosureTextBlock contextRef="From2020-04-01to2020-09-30">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;NOTE 13 &amp;#8211; INCOME TAXES&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 30pt"&gt;As of September 30, 2020,&#13;we had net operating loss carryforwards of approximately $33 million which will expire beginning at the end of 2036. A valuation&#13;allowance has been provided for the deferred tax asset as it is uncertain whether the Company will have future taxable income.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 30.25pt"&gt;The Company&amp;#8217;s effective&#13;tax rates were 0% and 0% for the six months ended September 30, 2020 and 2019, respectively. During the six months ended September&#13;30, 2020 and 2019, the effective tax rate differed from the U.S. federal statutory rate primarily due to the change in the valuation&#13;allowance.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 30.25pt"&gt;The Company has never&#13;had an Internal Revenue Service audit; therefore, the tax periods ended December 31, 2016, December 31, 2017, and March 31, 2018,&#13;2019, and 2020 are subject to audit.&lt;/p&gt;</us-gaap:IncomeTaxDisclosureTextBlock>
    <us-gaap:SubsequentEventsTextBlock contextRef="From2020-04-01to2020-09-30">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;NOTE 14 &amp;#8211; SUBSEQUENT EVENTS&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;From October 7, 2020 to&#13;October 21, 2020, the Company issued shares of its Common Stock for the exercise of warrants. There were 60,606 shares of Common&#13;Stock issued for warrants exercised at $2.00 per share or an aggregate value of $121,212 and 50,000 shares of Common Stock issued&#13;for warrants exercised at $2.40 per share or an aggregate value of $120,000.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;On October 22, 2020, the&#13;stockholders of the Company approved the granting to the Board of Directors of the Company (the &amp;#8220;Board&amp;#8221;) the discretion&#13;to amend the Company&amp;#8217;s Certificate of Incorporation to effect a reverse stock split of our common stock, by a ratio of not&#13;less than 1-for-2 and not more than 1-for-4, such ratio and the implementation and timing of such reverse stock split to be determined&#13;in the sole discretion of the Board.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;From November 5, 2020 to&#13;November 10, 2020, the Company entered into Convertible Promissory Notes with three (3) accredited investors (the &amp;#8220;Investors&amp;#8221;),&#13;for an aggregate purchase price of $1,684,000 (each a &amp;#8220;8% Note,&amp;#8221; collectively, the &amp;#8220;8% Notes&amp;#8221;). The 8%&#13;Notes accrue interest at a rate of 8% per annum and mature on November 5, 2022 (the &amp;#8220;Maturity Date&amp;#8221;). Additionally,&#13;the 8% Notes contain a voluntary conversion mechanism whereby any principal and accrued interest on the 8% Notes, may be converted&#13;in holder&amp;#8217;s discretion into shares of the Company&amp;#8217;s Common Stock at a conversion price of $2.00 per share (&amp;#8220;Conversion&#13;Price&amp;#8221;). If not previously paid in full or converted, on the 180&lt;sup&gt;th&lt;/sup&gt; day following the Maturity Date, the principal&#13;and interest due under the 8% Notes shall automatically be converted to common stock shares at the Conversion Price The 8% Notes&#13;contain customary events of default (each an &amp;#8220;Event of Default&amp;#8221;). If an Event of Default occurs, the outstanding principal&#13;amount of the 8% Notes, plus accrued but unpaid interest, and other amounts owing with respect to the 8% Notes will become, at&#13;the 8% Note holder&amp;#8217;s election, due and payable in cash.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;On November 5, 2020, the&#13;Company and Enlight (together, &amp;#8220;Borrower&amp;#8221;), entered into a promissory note (the &amp;#8220;12% Note&amp;#8221;) with Lisa Kay,&#13;an individual, for the principal sum of Four Million &amp;#38; 00/100 Dollars ($4,000,000.00) (&amp;#8220;Principal&amp;#8221;), which accrues&#13;interest at 12% per annum (&amp;#8220;Interest&amp;#8221;). The 12% Note has a maturity date of November 5, 2023 (&amp;#8220;Maturity Date&amp;#8221;).&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;Pursuant to the terms of&#13;the 12% Note, the Borrower shall pay Ms. Kay: (i) on a monthly basis, beginning December 10, 2020, all accrued interest (only),&#13;and (ii) on the Maturity Date, the remaining outstanding principal balance of the Loan, together with all unpaid accrued interest&#13;thereon.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;The 12% Note is unsecured&#13;and is not convertible into equity securities of the Company. However, Borrower has agreed that it shall provide commercially reasonable&#13;collateral promptly upon the payment of that certain JSC Promissory Note and JSC&amp;#8217;s contemporaneous release of security supporting&#13;that financial accommodation. The 12% Note contain terms and events of default customary for similar transactions. The Company&#13;is using the net proceeds from the transaction to pay a portion of the outstanding balance owed to JSC.&lt;/p&gt;</us-gaap:SubsequentEventsTextBlock>
    <us-gaap:ReceivablesTradeAndOtherAccountsReceivableAllowanceForDoubtfulAccountsPolicy contextRef="From2020-04-01to2020-09-30">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&lt;b&gt;Accounts Receivable&#13;and Allowance for Doubtful Accounts&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;Our&#13;accounts receivable represents amounts due from customers for products sold and include an allowance for uncollectible accounts&#13;which is estimated based on the aging of the accounts receivable and specific identification of uncollectible accounts. At September&#13;30, 2020 and March 31, 2020, we reserved $85,419 and $62,248, respectively, of allowance for doubtful accounts.&lt;/p&gt;</us-gaap:ReceivablesTradeAndOtherAccountsReceivableAllowanceForDoubtfulAccountsPolicy>
    <poww:LicenseAgreementsPolicyTextBlock contextRef="From2020-04-01to2020-09-30">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&lt;b&gt;License Agreements&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;We&#13;are a party to a license agreement with Jesse James, a well-known motorcycle designer, and Jesse James Firearms, LLC, a Texas limited&#13;liability company, or JJF. The license agreement grants us the exclusive worldwide rights through October 15, 2021 to Mr. James&amp;#8217;&#13;image rights and trademarks associated with him in connection with the marketing, promotion, advertising, sale, and commercial&#13;exploitation of Jesse James Branded Products. We agreed to pay Mr. James royalty fees on the sale of ammunition and non-ammunition&#13;Branded Products and to reimburse him for any out-of-pocket expenses and reasonable travel expenses.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;We&#13;are a party to a license agreement with Jeff Rann, a well-known wild game hunter and spokesman for the firearm and ammunition industries.&#13;The license agreement grants us through February 2022 the exclusive worldwide rights to Mr. Rann&amp;#8217;s image rights and trademarks&#13;associated with him in connection with the marketing, promotion, advertising, sale, and commercial exploitation of all Jeff Rann&#13;Branded Products. We agreed to pay Mr. Rann royalty fees on the sale of ammunition and non-ammunition Branded Products and to reimburse&#13;him for any out-of-pocket expenses and reasonable travel expenses.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;Amortization&#13;expense for the license agreements for the three and six months ended September 30, 2020 and 2019 was $12,500 and $25,000, respectively.&lt;/p&gt;</poww:LicenseAgreementsPolicyTextBlock>
    <poww:PatentPoliciesTextBlock contextRef="From2020-04-01to2020-09-30">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&lt;b&gt;Patents&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;On&#13;September 28, 2017, AMMO Technologies Inc. (&amp;#8220;ATI&amp;#8221;), an Arizona corporation, which is 100% owned by us, merged with&#13;Hallam, Inc, a Texas corporation, with ATI being the survivor. The primary asset of Hallam, Inc. was an exclusive license to produce&#13;projectiles and ammunition using the Hybrid Luminescence Ammunition Technology under patent U.S. 8,402,896 B1 with a publication&#13;date of March 26, 2013 owned by University of Louisiana at Lafayette. The license was formally amended and assigned to AMMO Technologies&#13;Inc. pursuant to an Assignment and First Amendment to Exclusive License Agreement. Assumption Agreement dated to be effective as&#13;of August 22, 2017, the Merger closing date. This asset will be amortized from September 2017, the first full month of the acquired&#13;rights, through October 29, 2028. Patent amortization expense for the three months ended September 30, 2020 and 2019 was $21,268&#13;and $21,269, respectively, and $42,537 and $42,538, respectively for the six months ended September 30, 2020 and 2019, respectively.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;Under&#13;the terms of the Exclusive License Agreement, the Company is obligated to pay a quarterly royalty to the patent holder, based on&#13;a $0.01 per unit basis for each round of ammunition sold that incorporates this patented technology through October 29, 2028. For&#13;the six months ended September 30, 2020 and 2019, the Company accrued $50,803 and $11,317, respectively under this agreement.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;On&#13;October 5, 2018, we completed the acquisition of SW Kenetics Inc. ATI succeeded all of the assets of SW Kenetics, Inc. and assumed&#13;all of the liabilities.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;The&#13;primary asset of SW Kenetics Inc. was a pending patent for modular projectiles. All rights to patent pending application were assigned&#13;and transferred to AMMO Technologies, Inc. pursuant to Intellectual Property Rights Agreement on September 27, 2018. Patent amortization&#13;expense for the three months ended September 30, 2020 and 2019 was $102,067 and $35,119, respectively, &lt;font style="background-color: white"&gt;and&#13;$204,133 and $137,186, respectively for the &lt;/font&gt;six months ended September 30, 2020 and 2019.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;We&#13;intend to continue building our patent portfolio to protect our proprietary technologies and processes, and will file new applications&#13;where appropriate to preserve our rights to manufacture and sell our branded lines of ammunition.&lt;/p&gt;</poww:PatentPoliciesTextBlock>
    <us-gaap:GoodwillAndIntangibleAssetsIntangibleAssetsPolicy contextRef="From2020-04-01to2020-09-30">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Other Intangible Assets&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;On&#13;March 15, 2019, Enlight Group II, LLC d/b/a Jagemann Munition Components, a wholly owned subsidiary of AMMO, Inc., completed its&#13;acquisition of assets of Jagemann Stamping Company&amp;#8217;s ammunition casing manufacturing and sales operations pursuant to the&#13;terms of the Amended and Restated Asset Purchase Agreement. The intangible assets acquired include a tradename, customer relationships,&#13;and intellectual property. For the three months ended September 30, 2020 and 2019, amortization of the other intangibles assets&#13;was $357,111 and $410,289, respectively, and $714,224 and $820,578, respectively for the six months ended September 30, 2020 and&#13;2019 and recognized in depreciation and amortization expense.&lt;/p&gt;</us-gaap:GoodwillAndIntangibleAssetsIntangibleAssetsPolicy>
    <us-gaap:InventoryPolicyTextBlock contextRef="From2020-04-01to2020-09-30">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&lt;b&gt;Inventories&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;We&#13;state inventories at the lower of cost or net realizable value. We determine cost using the average cost method. Our inventory&#13;consists of raw materials, work in progress, and finished goods. Cost of inventory includes cost of parts, labor, quality control,&#13;and all other costs incurred to bring our inventories to condition ready to be sold. We periodically evaluate and adjust inventories&#13;for obsolescence.&lt;/p&gt;</us-gaap:InventoryPolicyTextBlock>
    <us-gaap:PropertyPlantAndEquipmentPolicyTextBlock contextRef="From2020-04-01to2020-09-30">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&lt;b&gt;Property and Equipment&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;We&#13;state property and equipment at cost, less accumulated depreciation. We capitalize major renewals and improvements, while we charge&#13;minor replacements, maintenance, and repairs to current operations. We compute depreciation by applying the straight-line method&#13;over estimated useful lives, which are generally five to ten years.&lt;/p&gt;</us-gaap:PropertyPlantAndEquipmentPolicyTextBlock>
    <us-gaap:CompensatedAbsencesPolicy contextRef="From2020-04-01to2020-09-30">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&lt;b&gt;Compensated Absences&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;We&#13;accrue a liability for compensated absences in accordance with &lt;i&gt;Accounting Standards Codifications 710 &amp;#8211; Compensation &amp;#8211;&#13;General&lt;/i&gt;.&lt;/p&gt;</us-gaap:CompensatedAbsencesPolicy>
    <us-gaap:ConcentrationRiskCreditRisk contextRef="From2020-04-01to2020-09-30">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&lt;b&gt;Concentrations&#13;of Credit Risk&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;Accounts&#13;at banks are insured by the Federal Deposit Insurance Corporation (&amp;#8220;FDIC&amp;#8221;) up to $250,000. As of September 30, 2020,&#13;our bank account balances exceeded federally insured limits.&lt;/p&gt;</us-gaap:ConcentrationRiskCreditRisk>
    <us-gaap:IncomeTaxPolicyTextBlock contextRef="From2020-04-01to2020-09-30">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&lt;b&gt;Income Taxes&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;We&#13;file federal and state income tax returns in accordance with the applicable rules of each jurisdiction. We account for income taxes&#13;under the asset and liability method in accordance with Accounting Standards Codification 740 - Income Taxes (&amp;#8220;ASC 740&amp;#8221;).&#13;The provision for income taxes includes federal, state, and local income taxes currently payable, and deferred taxes. We recognize&#13;deferred tax assets and liabilities for the future tax consequences attributable to differences between the financial statement&#13;carrying amounts of existing assets and liabilities and their respective tax basis. We measure deferred tax assets and liabilities&#13;using enacted tax rates expected to apply to taxable amounts in years in which those temporary differences are expected to be recovered&#13;or settled. If it is more likely than not that some portion or all of a deferred tax asset will not be realized, a valuation allowance&#13;is recognized. In accordance with ASC 740, we recognize the effect of income tax positions only if those positions are more likely&#13;than not of being sustained. We measure recognized income tax positions at the largest amount that is greater than 50% likely of&#13;being realized. We reflect changes in recognition or measurement in the period in which the change in judgment occurs. We currently&#13;have substantial net operating loss carryforwards. We have recorded a valuation allowance equal to the net deferred tax assets&#13;due to the uncertainty of the ultimate realization of the deferred tax assets.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;&lt;font style="background-color: white"&gt;Furthermore,&#13;the Coronavirus Aid, Relief and Economic Security Act (&amp;#8220;CARES Act&amp;#8221;) was signed into law on March 27, 2020. The CARES&#13;Act was enacted in response to the COVID-19 pandemic and contains numerous income tax provisions, such as relaxing limitations&#13;on the deductibility of interest, technical corrections to tax depreciation methods for qualified improvement property and net&#13;operating loss carryback periods. The Company is implementing applicable benefits of the CARES Act, such as deferring employer&#13;payroll taxes and evaluating potential employee retention credits.&lt;/font&gt;&lt;/p&gt;</us-gaap:IncomeTaxPolicyTextBlock>
    <us-gaap:EarningsPerSharePolicyTextBlock contextRef="From2020-04-01to2020-09-30">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&lt;b&gt;Loss Per Common&#13;Share&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;We&#13;calculate basic loss per share using the weighted-average number of shares of common stock outstanding during each reporting period.&#13;Diluted loss per share includes potentially dilutive securities, such as outstanding options and warrants, using various methods,&#13;such as the treasury stock or modified treasury stock method, in the determination of dilutive shares outstanding during each reporting&#13;period. We have issued warrants to purchase 8,381,192 shares of common stock. All weighted average numbers were adjusted for the&#13;reverse stock split and merger transaction. Due to the loss from operations in the three and six months ended September 30, 2020&#13;and 2019, there are no common shares added to calculate the dilutive EPS for those periods as the effect would be antidilutive.&#13;The Company excluded warrants of 8,381,192 and &lt;font style="background-color: white"&gt;8,853,432 &lt;/font&gt;for the six months ended&#13;September 30, 2020 and 2019, respectively, from the weighted average diluted common shares outstanding because their inclusion&#13;would have been antidilutive.&lt;/p&gt;</us-gaap:EarningsPerSharePolicyTextBlock>
    <us-gaap:ScheduleOfRevenueByMajorCustomersByReportingSegmentsTableTextBlock contextRef="From2020-04-01to2020-09-30">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;The following table represent&#13;a disaggregation of revenue from customers by segment. We attribute net sales to segments by product types; ammunition and ammunition&#13;casings. The Company notes that revenue recognition processes are consistent between product type, however, the amount, timing&#13;and uncertainty of revenue and cash flows may vary by each product type due to the customers of each product type.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="6" style="border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;font style="font-size: 10pt"&gt;&lt;b&gt;For the Three Months Ended&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="6" style="border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;font style="font-size: 10pt"&gt;&lt;b&gt;For the Six Months Ended&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;font style="font-size: 10pt"&gt;&lt;b&gt;September 30, 2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;font style="font-size: 10pt"&gt;&lt;b&gt;September 30, 2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;font style="font-size: 10pt"&gt;&lt;b&gt;September 30, 2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;font style="font-size: 10pt"&gt;&lt;b&gt;September 30, 2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;&#13;    &lt;td style="width: 40%"&gt;&lt;font style="font-size: 10pt"&gt;&lt;b&gt;Ammunition Sales&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&lt;font style="font-size: 10pt"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 12%; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;8,741,280&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&lt;font style="font-size: 10pt"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 12%; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;1,315,756&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&lt;font style="font-size: 10pt"&gt;$&lt;/font&gt;&lt;/td&gt;&#13; 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   &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;1,638,799&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;6,519,894&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;4,795,880&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;&#13;    &lt;td&gt;&lt;font style="font-size: 10pt"&gt;&lt;b&gt;Total Sales&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font-size: 10pt"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;12,012,872&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font-size: 10pt"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;2,954,555&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font-size: 10pt"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;21,672,842&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font-size: 10pt"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;7,253,135&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;</us-gaap:ScheduleOfRevenueByMajorCustomersByReportingSegmentsTableTextBlock>
    <us-gaap:ScheduleOfInventoryCurrentTableTextBlock contextRef="From2020-04-01to2020-09-30">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;At September 30, 2020 and&#13;March 31, 2020, the inventory balances are composed of:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;font style="font-size: 10pt"&gt;&lt;b&gt;September 30, 2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;font style="font-size: 10pt"&gt;&lt;b&gt;March 31, 2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;&#13;    &lt;td style="width: 60%"&gt;&lt;font style="font-size: 10pt"&gt;Finished product&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&lt;font style="font-size: 10pt"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 18%; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;372,747&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&lt;font style="font-size: 10pt"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 16%; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;1,916,417&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td&gt;&lt;font style="font-size: 10pt"&gt;Raw materials&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;5,089,516&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;1,771,006&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&lt;font style="font-size: 10pt"&gt;Work in process&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;2,140,768&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;720,650&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;&#13;    &lt;td style="padding-bottom: 2.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 2.25pt double"&gt;&lt;font style="font-size: 10pt"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 2.25pt double; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;7,603,031&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 2.25pt double"&gt;&lt;font style="font-size: 10pt"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 2.25pt double; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;4,408,073&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;</us-gaap:ScheduleOfInventoryCurrentTableTextBlock>
    <us-gaap:PropertyPlantAndEquipmentTextBlock contextRef="From2020-04-01to2020-09-30">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;Property and equipment&#13;consisted of the following at September 30, 2020 and March 31, 2020:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;font style="font-size: 10pt"&gt;&lt;b&gt;September 30, 2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;font style="font-size: 10pt"&gt;&lt;b&gt;March 31, 2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;&#13;    &lt;td style="width: 60%"&gt;&lt;font style="font-size: 10pt"&gt;Leasehold Improvements&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&lt;font style="font-size: 10pt"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 18%; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;126,558&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&lt;font style="font-size: 10pt"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 16%; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;118,222&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td&gt;&lt;font style="font-size: 10pt"&gt;Furniture and Fixtures&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;87,790&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;87,790&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;&#13;    &lt;td&gt;&lt;font style="font-size: 10pt"&gt;Vehicles&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;103,511&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;103,511&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td&gt;&lt;font style="font-size: 10pt"&gt;Equipment&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;21,749,879&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;19,578,035&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;&#13;    &lt;td&gt;&lt;font style="font-size: 10pt"&gt;Tooling&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;126,190&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;126,190&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&lt;font style="font-size: 10pt"&gt;Construction in Progress&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;93,262&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;1,093,262&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;&#13;    &lt;td&gt;&lt;font style="font-size: 10pt"&gt;Total property and equipment&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font-size: 10pt"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;22,287,190&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font-size: 10pt"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;21,107,010&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&lt;font style="font-size: 10pt"&gt;Less accumulated depreciation&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;(4,369,737&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&lt;font style="font-size: 10pt"&gt;)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;(3,060,681&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&lt;font style="font-size: 10pt"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;&#13;    &lt;td style="padding-bottom: 2.5pt"&gt;&lt;font style="font-size: 10pt"&gt;Net property and equipment&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 2.25pt double"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 2.25pt double; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;17,917,453&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 2.25pt double"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 2.25pt double; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;18,046,329&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;</us-gaap:PropertyPlantAndEquipmentTextBlock>
    <us-gaap:LesseeOperatingLeaseLiabilityMaturityTableTextBlock contextRef="From2020-04-01to2020-09-30">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;Futures minimum lease payments&#13;under non-cancellable leases as of September 30, 2020 are as follows:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;font style="font-size: 10pt"&gt;Years Ended March 31,&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;&#13;    &lt;td style="width: 77%; padding-left: 10pt; text-align: center"&gt;&lt;font style="font-size: 10pt"&gt;2021 (1)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&lt;font style="font-size: 10pt"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 20%; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;363,140&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;font style="font-size: 10pt"&gt;2022&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;732,111&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;font style="font-size: 10pt"&gt;2023&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;742,108&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;font style="font-size: 10pt"&gt;2024&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;684,836&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;&#13;    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&lt;font style="font-size: 10pt"&gt;Thereafter&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;639,988&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;3,162,183&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;&#13;    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&lt;font style="font-size: 10pt"&gt;Less: Amount Representing Interest&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;(619,611&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&lt;font style="font-size: 10pt"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="padding-bottom: 2.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 2.25pt double"&gt;&lt;font style="font-size: 10pt"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 2.25pt double; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;2,542,572&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="width: 48px"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 24px"&gt;&lt;font style="font-size: 10pt"&gt;(1)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font-size: 10pt"&gt;This amount represents future lease payments for the remaining six months of fiscal year 2021. It does not include any lease payments for the six months ended September 30, 2020.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;</us-gaap:LesseeOperatingLeaseLiabilityMaturityTableTextBlock>
    <us-gaap:ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock contextRef="From2020-04-01to2020-09-30">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;At September 30, 2020,&#13;outstanding and exercisable stock purchase warrants consisted of the following:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: black 1.5pt solid"&gt;&#13;        &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;Number of&lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;Shares&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;font style="font-size: 10pt"&gt;&lt;b&gt;Weighted Averaged&lt;br /&gt;&#13;Exercise Price&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: black 1.5pt solid"&gt;&#13;        &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;Weighted&lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;Average Life&lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;Remaining&lt;br /&gt;&#13;        (Years)&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;&#13;    &lt;td style="width: 58%"&gt;&lt;font style="font-size: 10pt"&gt;Outstanding at March 31, 2020&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;8,504,372&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&lt;font style="font-size: 10pt"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 11%; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;2.10&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;3.60&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td&gt;&lt;font style="font-size: 10pt"&gt;Granted&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;&#13;    &lt;td&gt;&lt;font style="font-size: 10pt"&gt;Exercised&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;(123,180&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font-size: 10pt"&gt;)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;2.00&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&lt;font style="font-size: 10pt"&gt;Forfeited or cancelled&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&lt;font style="font-size: 10pt"&gt;Outstanding at September 30, 2020&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;8,381,192&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid"&gt;&lt;font style="font-size: 10pt"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;2.10&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;3.08&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&lt;font style="font-size: 10pt"&gt;Exercisable at September 30, 2020&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;8,381,192&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid"&gt;&lt;font style="font-size: 10pt"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;2.10&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;3.08&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;</us-gaap:ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock>
    <us-gaap:LineOfCreditFacilityInterestRateDescription contextRef="From2020-06-15to2020-06-17_custom_RevolvingInventoryLoanAndSecurityAgreementMember">Annualized interest rate of the greater of the three-month LIBOR rate plus 3.09% or 8%.</us-gaap:LineOfCreditFacilityInterestRateDescription>
    <poww:InterestExpenseOnFactoringLiability contextRef="From2020-04-01to2020-09-30" unitRef="USD" decimals="0">60725</poww:InterestExpenseOnFactoringLiability>
    <poww:InterestExpenseOnFactoringLiability contextRef="From2019-04-01to2019-09-30" unitRef="USD" xsi:nil="true" />
    <poww:AmortizationOfAnnualFee contextRef="From2020-04-01to2020-09-30" unitRef="USD" decimals="0">13485</poww:AmortizationOfAnnualFee>
    <poww:InventoryCreditFacility contextRef="AsOf2020-09-30" unitRef="USD" decimals="0">2250000</poww:InventoryCreditFacility>
    <poww:InventoryCreditFacility contextRef="AsOf2020-03-31" unitRef="USD" xsi:nil="true" />
    <us-gaap:OperatingLeaseLiabilityCurrent contextRef="AsOf2020-09-30" unitRef="USD" decimals="0">495102</us-gaap:OperatingLeaseLiabilityCurrent>
    <us-gaap:OperatingLeaseLiabilityCurrent contextRef="AsOf2020-03-31" unitRef="USD" decimals="0">375813</us-gaap:OperatingLeaseLiabilityCurrent>
    <us-gaap:AccruedInsuranceCurrent contextRef="AsOf2020-09-30" unitRef="USD" decimals="0">286030</us-gaap:AccruedInsuranceCurrent>
    <us-gaap:AccruedInsuranceCurrent contextRef="AsOf2020-03-31" unitRef="USD" decimals="0">329724</us-gaap:AccruedInsuranceCurrent>
    <us-gaap:ConvertibleNotesPayableCurrent contextRef="AsOf2020-09-30" unitRef="USD" decimals="0">2481722</us-gaap:ConvertibleNotesPayableCurrent>
    <us-gaap:ConvertibleNotesPayableCurrent contextRef="AsOf2020-03-31" unitRef="USD" decimals="0">2262389</us-gaap:ConvertibleNotesPayableCurrent>
    <us-gaap:NotesPayableRelatedPartiesClassifiedCurrent contextRef="AsOf2020-09-30" unitRef="USD" xsi:nil="true" />
    <us-gaap:NotesPayableRelatedPartiesClassifiedCurrent contextRef="AsOf2020-03-31" unitRef="USD" decimals="0">434731</us-gaap:NotesPayableRelatedPartiesClassifiedCurrent>
    <poww:CommonStockSharesIssuedForWarrantExercise contextRef="From2020-10-07to2020-10-21_custom_WarrantOneMember_us-gaap_SubsequentEventMember" unitRef="Shares" decimals="INF">60606</poww:CommonStockSharesIssuedForWarrantExercise>
    <poww:CommonStockSharesIssuedForWarrantExercise contextRef="From2020-10-07to2020-10-21_custom_WarrantTwoMember_us-gaap_SubsequentEventMember" unitRef="Shares" decimals="INF">50000</poww:CommonStockSharesIssuedForWarrantExercise>
    <poww:CommonStockSharesIssuedForWarrantExerciseValue contextRef="From2020-10-07to2020-10-21_custom_WarrantOneMember_us-gaap_SubsequentEventMember" unitRef="USD" decimals="0">121212</poww:CommonStockSharesIssuedForWarrantExerciseValue>
    <poww:CommonStockSharesIssuedForWarrantExerciseValue contextRef="From2020-10-07to2020-10-21_custom_WarrantTwoMember_us-gaap_SubsequentEventMember" unitRef="USD" decimals="0">120000</poww:CommonStockSharesIssuedForWarrantExerciseValue>
    <us-gaap:SignificantAccountingPoliciesTextBlock contextRef="From2020-04-01to2020-09-30">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING&#13;POLICIES&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&lt;b&gt;Accounting Basis&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;The&#13;accompanying unaudited condensed consolidated financial statements and related disclosures included in this Quarterly Report on&#13;Form 10-Q have been prepared in accordance with accounting principles generally accepted in the United States of America (&amp;#8220;U.S.&#13;GAAP&amp;#8221;) and reflect all adjustments, which consist solely of normal recurring adjustments, needed to fairly present the financial&#13;results for these periods. Additionally, these condensed consolidated financial statements and related disclosures are presented&#13;pursuant to the rules and regulations of the Securities Exchange Commission (&amp;#8220;SEC&amp;#8221;).&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;The&#13;accompanying condensed consolidated financial statements should be read in conjunction with the audited consolidated financial&#13;statements and related disclosures contained in the Company&amp;#8217;s Annual Report filed with the SEC on Form 10-K for the year&#13;ended March 31, 2020. The results for the six month period ended September 30, 2020 are not necessarily indicative of the results&#13;that may be expected for the entire fiscal year. Accordingly, certain information and note disclosures normally included in financial&#13;statements prepared in accordance with U.S. GAAP have been omitted pursuant to the rules and regulations of the SEC. In the opinion&#13;of management, all adjustments have been made, which consist only of normal recurring adjustments necessary for a fair statement&#13;of (a) the results of operations for the three and six month periods ended September 30, 2020 and 2019, (b) the financial position&#13;at September 30, 2020, and (c) cash flows for the six month period ended September 30, 2020 and 2019.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;We&#13;use the accrual basis of accounting and accounting principles generally accepted in the United States of America (&amp;#8220;GAAP&amp;#8221;)&#13;and all amounts are expressed in U.S. dollars. The Company has a fiscal year-end of March 31&lt;sup&gt;st&lt;/sup&gt;.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;Unless&#13;the context otherwise requires, all references to &amp;#8220;Ammo&amp;#8221;, &amp;#8220;we&amp;#8221;, &amp;#8220;us&amp;#8221;, &amp;#8220;our,&amp;#8221; or&#13;the &amp;#8220;Company&amp;#8221; are to AMMO, Inc., a Delaware corporation.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&lt;b&gt;Principles of Consolidation&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;The&#13;condensed consolidated financial statements include the accounts of AMMO, Inc. and its wholly owned subsidiaries, Enlight Group&#13;II, LLC (d/b/a Jagemann Munition Components), SNI, LLC, AMMO Munitions, Inc. and AMMO Technologies, Inc. (inactive). All significant&#13;intercompany accounts and transactions are eliminated in consolidation.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&lt;b&gt;Use of Estimates&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;The&#13;preparation of financial statements in conformity with accounting principles generally accepted in the United States requires us&#13;to make estimates and assumptions that affect the amounts of assets and liabilities and disclosure of contingent assets and liabilities&#13;at the date of the balance sheet and reported amounts of revenue and expenses during the reporting period. Actual results could&#13;differ from those estimates. Significant estimates made in preparing the condensed consolidated financial statements include the&#13;valuation of allowances for doubtful accounts, valuation of deferred tax assets, inventories, useful lives of assets, intangible&#13;assets, and stock-based compensation.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&lt;b&gt;Accounts Receivable&#13;and Allowance for Doubtful Accounts&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;Our&#13;accounts receivable represents amounts due from customers for products sold and include an allowance for uncollectible accounts&#13;which is estimated based on the aging of the accounts receivable and specific identification of uncollectible accounts. At September&#13;30, 2020 and March 31, 2020, we reserved $85,419 and $62,248, respectively, of allowance for doubtful accounts.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&lt;b&gt;License Agreements&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;We&#13;are a party to a license agreement with Jesse James, a well-known motorcycle designer, and Jesse James Firearms, LLC, a Texas limited&#13;liability company, or JJF. The license agreement grants us the exclusive worldwide rights through October 15, 2021 to Mr. James&amp;#8217;&#13;image rights and trademarks associated with him in connection with the marketing, promotion, advertising, sale, and commercial&#13;exploitation of Jesse James Branded Products. We agreed to pay Mr. James royalty fees on the sale of ammunition and non-ammunition&#13;Branded Products and to reimburse him for any out-of-pocket expenses and reasonable travel expenses.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;We&#13;are a party to a license agreement with Jeff Rann, a well-known wild game hunter and spokesman for the firearm and ammunition industries.&#13;The license agreement grants us through February 2022 the exclusive worldwide rights to Mr. Rann&amp;#8217;s image rights and trademarks&#13;associated with him in connection with the marketing, promotion, advertising, sale, and commercial exploitation of all Jeff Rann&#13;Branded Products. We agreed to pay Mr. Rann royalty fees on the sale of ammunition and non-ammunition Branded Products and to reimburse&#13;him for any out-of-pocket expenses and reasonable travel expenses.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;Amortization&#13;expense for the license agreements for the three and six months ended September 30, 2020 and 2019 was $12,500 and $25,000, respectively.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&lt;b&gt;Patents&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;On&#13;September 28, 2017, AMMO Technologies Inc. (&amp;#8220;ATI&amp;#8221;), an Arizona corporation, which is 100% owned by us, merged with&#13;Hallam, Inc, a Texas corporation, with ATI being the survivor. The primary asset of Hallam, Inc. was an exclusive license to produce&#13;projectiles and ammunition using the Hybrid Luminescence Ammunition Technology under patent U.S. 8,402,896 B1 with a publication&#13;date of March 26, 2013 owned by University of Louisiana at Lafayette. The license was formally amended and assigned to AMMO Technologies&#13;Inc. pursuant to an Assignment and First Amendment to Exclusive License Agreement. Assumption Agreement dated to be effective as&#13;of August 22, 2017, the Merger closing date. This asset will be amortized from September 2017, the first full month of the acquired&#13;rights, through October 29, 2028. Patent amortization expense for the three months ended September 30, 2020 and 2019 was $21,268&#13;and $21,269, respectively, and $42,537 and $42,538, respectively for the six months ended September 30, 2020 and 2019, respectively.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;Under&#13;the terms of the Exclusive License Agreement, the Company is obligated to pay a quarterly royalty to the patent holder, based on&#13;a $0.01 per unit basis for each round of ammunition sold that incorporates this patented technology through October 29, 2028. For&#13;the six months ended September 30, 2020 and 2019, the Company accrued $50,803 and $11,317, respectively under this agreement.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; background-color: white"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;On&#13;October 5, 2018, we completed the acquisition of SW Kenetics Inc. ATI succeeded all of the assets of SW Kenetics, Inc. and assumed&#13;all of the liabilities.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;The&#13;primary asset of SW Kenetics Inc. was a pending patent for modular projectiles. All rights to patent pending application were assigned&#13;and transferred to AMMO Technologies, Inc. pursuant to Intellectual Property Rights Agreement on September 27, 2018. Patent amortization&#13;expense for the three months ended September 30, 2020 and 2019 was $102,067 and $35,119, respectively, &lt;font style="background-color: white"&gt;and&#13;$204,133 and $137,186, respectively for the &lt;/font&gt;six months ended September 30, 2020 and 2019.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;We&#13;intend to continue building our patent portfolio to protect our proprietary technologies and processes, and will file new applications&#13;where appropriate to preserve our rights to manufacture and sell our branded lines of ammunition.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Other Intangible Assets&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;On&#13;March 15, 2019, Enlight Group II, LLC d/b/a Jagemann Munition Components, a wholly owned subsidiary of AMMO, Inc., completed its&#13;acquisition of assets of Jagemann Stamping Company&amp;#8217;s ammunition casing manufacturing and sales operations pursuant to the&#13;terms of the Amended and Restated Asset Purchase Agreement. The intangible assets acquired include a tradename, customer relationships,&#13;and intellectual property. For the three months ended September 30, 2020 and 2019, amortization of the other intangibles assets&#13;was $357,111 and $410,289, respectively, and $714,224 and $820,578, respectively for the six months ended September 30, 2020 and&#13;2019 and recognized in depreciation and amortization expense.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&lt;b&gt;Impairment of Long-Lived&#13;Assets&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;We&#13;continually monitor events and changes in circumstances that could indicate carrying amounts of long-lived assets may not be recoverable.&#13;When such events or changes in circumstances are present, we assess the recoverability of long-lived assets by determining whether&#13;the carrying value of such assets will be recovered through undiscounted expected future cash flows. If the total of the future&#13;cash flows is less than the carrying amount of those assets, we recognize an impairment loss based on the excess of the carrying&#13;amount over the fair value of the assets. Assets to be disposed of are reported at the lower of the carrying amount or the fair&#13;value less costs to sell. No impairment expense was recognized for the three and six months ended September 30, 2020 and 2019.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&lt;b&gt;Revenue Recognition&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;We&#13;generate revenue from the production and sale of ammunition. We recognize revenue according to ASC 606. When the customer obtains&#13;control over the promised goods or services, we record revenue in the amount of consideration that we can expect to receive in&#13;exchange for those goods and services. The Company applies the following five-step model to determine revenue recognition:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="width: 72px"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 24px"&gt;&lt;font style="font-size: 10pt"&gt;&amp;#9679;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font-size: 10pt"&gt;Identification of a contract with a customer&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font-size: 10pt"&gt;&amp;#9679;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font-size: 10pt"&gt;Identification of the performance obligations in the contact&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font-size: 10pt"&gt;&amp;#9679;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font-size: 10pt"&gt;determination of the transaction price&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font-size: 10pt"&gt;&amp;#9679;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font-size: 10pt"&gt;allocation of the transaction price to the separate performance allocation&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font-size: 10pt"&gt;&amp;#9679;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font-size: 10pt"&gt;recognition of revenue when performance obligations are satisfied&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;&lt;font style="background-color: white"&gt;The&#13;Company only applies the five-step model when it is probable that the Company will collect the consideration it is entitled to&#13;in exchange for the goods or services it transfers to the customer. At contract inception and once the contract is determined to&#13;be within the scope of ASC 606, we assess the goods or services promised within each contract and determines those that are performance&#13;obligations, and assesses whether each promised good or service is distinct. Our contracts contain a single performance obligation&#13;and the entire transaction price is allocated to the single performance obligation. We recognize as revenues the amount of the&#13;transaction price that is allocated to the respective performance obligation when the performance obligation is satisfied or as&#13;it is satisfied. Accordingly, we recognize revenues (net) when the customer obtains control of the Company&amp;#8217;s product, which&#13;typically occurs upon shipment of the product. In the current period, the Company began accepting contract liabilities or deferred&#13;revenue. We included Deferred Revenue in our Accrued Liabilities. The Company will recognize revenue when the performance obligation&#13;is met.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;For the three and six months&#13;ended September 30, 2020, the Company&amp;#8217;s customers that comprised more than ten percent (10%) of total revenues and accounts&#13;receivable were as follows:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="6" style="border-bottom: black 1.5pt solid"&gt;&#13;        &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;Revenues at&lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;September 30, 2020&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="6" style="border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;font style="font-size: 10pt"&gt;&lt;b&gt;Accounts Receivable&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid"&gt;&lt;font style="font-size: 10pt"&gt;&lt;b&gt;PERCENTAGES&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;font style="font-size: 10pt"&gt;&lt;b&gt;Three Months Ended&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;font style="font-size: 10pt"&gt;&lt;b&gt;Six Months Ended&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;font style="font-size: 10pt"&gt;&lt;b&gt;September 30,&lt;br /&gt;&#13;2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;font style="font-size: 10pt"&gt;&lt;b&gt;March 31,&lt;br /&gt;&#13;2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;&#13;    &lt;td&gt;&lt;font style="font-size: 10pt"&gt;Customers:&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="width: 27%; padding-left: 10pt"&gt;&lt;font style="font-size: 10pt"&gt;A&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 15%; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;14.7&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&lt;font style="font-size: 10pt"&gt;%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 15%; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;14.8&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&lt;font style="font-size: 10pt"&gt;%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 15%; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;17.2&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&lt;font style="font-size: 10pt"&gt;%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 15%; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;26.5&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&lt;font style="font-size: 10pt"&gt;%&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;&#13;    &lt;td style="padding-bottom: 1.5pt; padding-left: 10pt"&gt;&lt;font style="font-size: 10pt"&gt;B&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;18.1&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&lt;font style="font-size: 10pt"&gt;%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;14.7&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&lt;font style="font-size: 10pt"&gt;%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;14.8&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&lt;font style="font-size: 10pt"&gt;%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;35.3&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&lt;font style="font-size: 10pt"&gt;%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;26.5&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&lt;font style="font-size: 10pt"&gt;%&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;i&gt;Disaggregated Revenue Information&lt;/i&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;i&gt;&amp;#160;&lt;/i&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;The following table represent&#13;a disaggregation of revenue from customers by segment. We attribute net sales to segments by product types; ammunition and ammunition&#13;casings. The Company notes that revenue recognition processes are consistent between product type, however, the amount, timing&#13;and uncertainty of revenue and cash flows may vary by each product type due to the customers of each product type.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="6" style="border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;font style="font-size: 10pt"&gt;&lt;b&gt;For the Three Months Ended&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="6" style="border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;font style="font-size: 10pt"&gt;&lt;b&gt;For the Six Months Ended&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;font style="font-size: 10pt"&gt;&lt;b&gt;September 30, 2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;font style="font-size: 10pt"&gt;&lt;b&gt;September 30, 2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;font style="font-size: 10pt"&gt;&lt;b&gt;September 30, 2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;font style="font-size: 10pt"&gt;&lt;b&gt;September 30, 2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;&#13;    &lt;td style="width: 40%"&gt;&lt;font style="font-size: 10pt"&gt;&lt;b&gt;Ammunition Sales&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&lt;font style="font-size: 10pt"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 12%; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;8,741,280&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&lt;font style="font-size: 10pt"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 12%; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;1,315,756&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&lt;font style="font-size: 10pt"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 12%; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;15,152,948&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&lt;font style="font-size: 10pt"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 12%; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;2,457,255&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&lt;font style="font-size: 10pt"&gt;&lt;b&gt;Ammunition Casings Sales&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;3,271,592&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;1,638,799&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;6,519,894&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;4,795,880&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;&#13;    &lt;td&gt;&lt;font style="font-size: 10pt"&gt;&lt;b&gt;Total Sales&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font-size: 10pt"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;12,012,872&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font-size: 10pt"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;2,954,555&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font-size: 10pt"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;21,672,842&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font-size: 10pt"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;7,253,135&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;Ammunition products are&#13;sold through &amp;#8220;Big Box&amp;#8221; retailers, manufacturers, local ammunition stores, and shooting range operators. We also sell&#13;direct to customers online. In contrast, our ammunition casings products are sold to manufacturers.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&lt;b&gt;Advertising Costs&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;We&#13;expense advertising costs as they are incurred in selling and marketing expenses of operating expenses. We incurred advertising&#13;of $51,410 and $138,576 for the three and six months ended September 30, 2020, respectively and &lt;font style="background-color: white"&gt;we&#13;incurred advertising expenses of $200,805 and $295,422 for the three and six months ended September 30, 2019, respectively&lt;/font&gt;.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 8.25pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&lt;b&gt;Inventories&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;We&#13;state inventories at the lower of cost or net realizable value. We determine cost using the average cost method. Our inventory&#13;consists of raw materials, work in progress, and finished goods. Cost of inventory includes cost of parts, labor, quality control,&#13;and all other costs incurred to bring our inventories to condition ready to be sold. We periodically evaluate and adjust inventories&#13;for obsolescence.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&amp;#160;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&lt;b&gt;Property and Equipment&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;We&#13;state property and equipment at cost, less accumulated depreciation. We capitalize major renewals and improvements, while we charge&#13;minor replacements, maintenance, and repairs to current operations. We compute depreciation by applying the straight-line method&#13;over estimated useful lives, which are generally five to ten years.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&lt;b&gt;Compensated Absences&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;We&#13;accrue a liability for compensated absences in accordance with &lt;i&gt;Accounting Standards Codifications 710 &amp;#8211; Compensation &amp;#8211;&#13;General&lt;/i&gt;.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Stock-Based Compensation&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;We account for stock-based&#13;compensation at fair value in accordance with ASC 718. There were 146,249 shares of common stock issued to employees, members of&#13;the Board of Directors, and members of the Advisory Committee for services during the quarter ended September 30, 2020.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 30pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;Effective April 1, 2020,&#13;we entered into an employment agreement with Robert D. Wiley, Chief Financial Officer, that included, among other provisions, an&#13;equity grant of 33,333 shares of restricted common stock each year for three years that vests at the rate of 8,333 shares per quarter.&#13;The compensation value is being recognized on a straight-line basis each year over the three-year period covered by the agreement.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;Effective June 18, 2020,&#13;we entered into an employment agreement with Steve Hilko, Chief Operating Officer, that included, among other provisions, an equity&#13;grant of 33,333 shares of restricted common stock each year for three years that vests at the rate of 8,333 shares per quarter.&#13;The compensation value is being recognized on a straight-line basis each year over the three-year period covered by the agreement.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 30pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;From September 2018 through&#13;September 2020, we entered into eight separate employment agreements that included in total, among other provisions, equity grants&#13;of 540,382 shares of restricted common stock that vests annually over the next three years. The total compensation value is being&#13;recognized on a straight-line basis over the periods covered by each agreement, up to four years.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&lt;b&gt;Concentrations&#13;of Credit Risk&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;Accounts&#13;at banks are insured by the Federal Deposit Insurance Corporation (&amp;#8220;FDIC&amp;#8221;) up to $250,000. As of September 30, 2020,&#13;our bank account balances exceeded federally insured limits.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&lt;b&gt;Income Taxes&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;We&#13;file federal and state income tax returns in accordance with the applicable rules of each jurisdiction. We account for income taxes&#13;under the asset and liability method in accordance with Accounting Standards Codification 740 - Income Taxes (&amp;#8220;ASC 740&amp;#8221;).&#13;The provision for income taxes includes federal, state, and local income taxes currently payable, and deferred taxes. We recognize&#13;deferred tax assets and liabilities for the future tax consequences attributable to differences between the financial statement&#13;carrying amounts of existing assets and liabilities and their respective tax basis. We measure deferred tax assets and liabilities&#13;using enacted tax rates expected to apply to taxable amounts in years in which those temporary differences are expected to be recovered&#13;or settled. If it is more likely than not that some portion or all of a deferred tax asset will not be realized, a valuation allowance&#13;is recognized. In accordance with ASC 740, we recognize the effect of income tax positions only if those positions are more likely&#13;than not of being sustained. We measure recognized income tax positions at the largest amount that is greater than 50% likely of&#13;being realized. We reflect changes in recognition or measurement in the period in which the change in judgment occurs. We currently&#13;have substantial net operating loss carryforwards. We have recorded a valuation allowance equal to the net deferred tax assets&#13;due to the uncertainty of the ultimate realization of the deferred tax assets.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;&lt;font style="background-color: white"&gt;Furthermore,&#13;the Coronavirus Aid, Relief and Economic Security Act (&amp;#8220;CARES Act&amp;#8221;) was signed into law on March 27, 2020. The CARES&#13;Act was enacted in response to the COVID-19 pandemic and contains numerous income tax provisions, such as relaxing limitations&#13;on the deductibility of interest, technical corrections to tax depreciation methods for qualified improvement property and net&#13;operating loss carryback periods. The Company is implementing applicable benefits of the CARES Act, such as deferring employer&#13;payroll taxes and evaluating potential employee retention credits.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&amp;#160;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&lt;b&gt;Contingencies&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;Certain&#13;conditions may exist as of the date the condensed consolidated financial statements are issued that may result in a loss to us&#13;but will only be resolved when one or more future events occur or fail to occur. We assess such contingent liabilities, and such&#13;assessment inherently involves an exercise of judgment. In assessing loss contingencies related to legal proceedings that are pending&#13;against us or unasserted claims that may result in such proceedings, we evaluate the perceived merits of any legal proceedings&#13;or unasserted claims and the perceived merits of the amount of relief sought or expected to be sought therein.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;If&#13;the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability&#13;is reasonably estimated, the estimated liability would be accrued in our condensed consolidated financial statements. If the assessment&#13;indicates that a potentially material loss contingency is not probable but is reasonably possible, or is probable but cannot be&#13;estimated, then the nature of the contingent liability, together with an estimate of range of possible loss if determinable and&#13;material, would be disclosed. On September 24, 2019, the Company received notice that a former employee that had voluntarily terminated&#13;filed a complaint against the Company, and certain individuals, with the U.S. Department of Labor (&amp;#8220;DOL&amp;#8221;). The Complaint&#13;in alleges that the individual reported potential violations of SEC rules and regulations by management and that as a result of&#13;such disclosures, the individual experienced a hostile work environment; that the Company lacks sufficient controls internal controls,&#13;and that the individual was the victim of retaliation and constructive discharge after being removed as a director by majority&#13;vote of the shareholders. The claims were investigated by a newly appointed Special Investigative Committee made of up independent&#13;directors represented by special independent legal counsel. The Special Investigative Committee and legal counsel found the material&#13;claims were unsubstantiated, including those concerning alleged SEC violations, and recommended enhancements to certain corporate&#13;governance charter documents and processes which the Company promptly implemented. The matter is currently the subject of administrative&#13;investigation by the DOL via the Occupational Safety and Health Administration. The Company filed a timely Position Statement with&#13;the DOL in October of 2019 in response to the Complaint. The Company disputes the allegations of wrongdoing and believes the matters&#13;raised in the Complaint are without merit and therefore has and will continue to aggressively defend its interests in this matter.&#13;On February 4, 2020, the Company filed suit against a former employee for violating merger agreements with SW Kenetics, Inc., employment&#13;agreements, and by unlawfully retaining property belonging to the Company following their termination. On March 11, 2020, the former&#13;employee filed a counterclaim against the Company citing breach of contract, breach of implied covenant of good faith and fair&#13;dealing, unjust enrichment, and declaratory judgement. The Company plans to aggressively pursue its offensive claims in order to&#13;recover economic damages as a result of its claims while seeking dismissal of the counterclaim. There were no other known contingencies&#13;at September 30, 2020.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&lt;b&gt;Loss Per Common&#13;Share&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;We&#13;calculate basic loss per share using the weighted-average number of shares of common stock outstanding during each reporting period.&#13;Diluted loss per share includes potentially dilutive securities, such as outstanding options and warrants, using various methods,&#13;such as the treasury stock or modified treasury stock method, in the determination of dilutive shares outstanding during each reporting&#13;period. We have issued warrants to purchase 8,381,192 shares of common stock. All weighted average numbers were adjusted for the&#13;reverse stock split and merger transaction. Due to the loss from operations in the three and six months ended September 30, 2020&#13;and 2019, there are no common shares added to calculate the dilutive EPS for those periods as the effect would be antidilutive.&#13;The Company excluded warrants of 8,381,192 and &lt;font style="background-color: white"&gt;8,853,432 &lt;/font&gt;for the six months ended&#13;September 30, 2020 and 2019, respectively, from the weighted average diluted common shares outstanding because their inclusion&#13;would have been antidilutive.&lt;/p&gt;</us-gaap:SignificantAccountingPoliciesTextBlock>
    <us-gaap:BasisOfAccountingPolicyPolicyTextBlock contextRef="From2020-04-01to2020-09-30">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&lt;b&gt;Accounting Basis&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;The&#13;accompanying unaudited&amp;#160;condensed&amp;#160;consolidated financial statements and related disclosures included in this Quarterly&#13;Report on Form 10-Q have been prepared in accordance with accounting principles generally accepted in the United States of America&#13;(&amp;#8220;U.S. GAAP&amp;#8221;) and reflect all adjustments, which consist solely of normal recurring adjustments, needed to fairly present&#13;the financial results for these periods. Additionally, these&amp;#160;condensed&amp;#160;consolidated financial statements and related&#13;disclosures are presented pursuant to the rules and regulations of the Securities Exchange Commission (&amp;#8220;SEC&amp;#8221;).&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;The&#13;accompanying&amp;#160;condensed&amp;#160;consolidated financial statements should be read in conjunction with the audited consolidated&#13;financial statements and related disclosures contained in the Company&amp;#8217;s Annual Report filed with the SEC on Form 10-K for&#13;the year ended March 31, 2020. The results for the six month period ended September 30, 2020 are not necessarily indicative of&#13;the results that may be expected for the entire fiscal year. Accordingly, certain information and note disclosures normally included&#13;in financial statements prepared in accordance with U.S. GAAP have been omitted pursuant to the rules and regulations of the SEC.&#13;In the opinion of management, all adjustments have been made, which consist only of normal recurring adjustments necessary for&#13;a fair statement of (a) the results of operations for the three and six month periods ended September 30, 2020 and 2019, (b) the&#13;financial position at September 30, 2020, and (c) cash flows for the six month period ended September 30, 2020 and 2019.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;We&#13;use the accrual basis of accounting and accounting principles generally accepted in the United States of America (&amp;#8220;GAAP&amp;#8221;)&#13;and all amounts are expressed in U.S. dollars. The Company has a fiscal year-end of March 31&lt;sup&gt;st&lt;/sup&gt;.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;Unless&#13;the context otherwise requires, all references to &amp;#8220;Ammo&amp;#8221;, &amp;#8220;we&amp;#8221;, &amp;#8220;us&amp;#8221;, &amp;#8220;our,&amp;#8221; or&#13;the &amp;#8220;Company&amp;#8221; are to AMMO, Inc., a Delaware corporation.&lt;/p&gt;</us-gaap:BasisOfAccountingPolicyPolicyTextBlock>
    <us-gaap:ConsolidationPolicyTextBlock contextRef="From2020-04-01to2020-09-30">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&lt;b&gt;Principles of Consolidation&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;The&amp;#160;condensed&amp;#160;consolidated&#13;financial statements include the accounts of AMMO, Inc. and its wholly owned subsidiaries, Enlight Group II, LLC (d/b/a Jagemann&#13;Munition Components), SNI, LLC, AMMO Munitions, Inc. and AMMO Technologies, Inc. (inactive). All significant intercompany accounts&#13;and transactions are eliminated in consolidation.&lt;/p&gt;</us-gaap:ConsolidationPolicyTextBlock>
    <us-gaap:UseOfEstimates contextRef="From2020-04-01to2020-09-30">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&lt;b&gt;Use of Estimates&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;The&#13;preparation of financial statements in conformity with accounting principles generally accepted in the United States requires&#13;us to make estimates and assumptions that affect the amounts of assets and liabilities and disclosure of contingent assets and&#13;liabilities at the date of the balance sheet and reported amounts of revenue and expenses during the reporting period. Actual&#13;results could differ from those estimates. Significant estimates made in preparing the&amp;#160;condensed&amp;#160;consolidated financial&#13;statements include the valuation of allowances for doubtful accounts, valuation of deferred tax assets, inventories, useful lives&#13;of assets, intangible assets, and stock-based compensation.&lt;/p&gt;</us-gaap:UseOfEstimates>
    <us-gaap:ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock contextRef="From2020-04-01to2020-09-30">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&lt;b&gt;Impairment of Long-Lived&#13;Assets&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;We&#13;continually monitor events and changes in circumstances that could indicate carrying amounts of long-lived assets may not be recoverable.&#13;When such events or changes in circumstances are present, we assess the recoverability of long-lived assets by determining whether&#13;the carrying value of such assets will be recovered through undiscounted expected future cash flows. If the total of the future&#13;cash flows is less than the carrying amount of those assets, we recognize an impairment loss based on the excess of the carrying&#13;amount over the fair value of the assets. Assets to be disposed of are reported at the lower of the carrying amount or the fair&#13;value less costs to sell. No impairment expense was recognized for the three&amp;#160;and six&amp;#160;months ended September 30, 2020&#13;and 2019.&lt;/p&gt;</us-gaap:ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock>
    <us-gaap:RevenueFromContractWithCustomerPolicyTextBlock contextRef="From2020-04-01to2020-09-30">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&lt;b&gt;Revenue Recognition&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;We&#13;generate revenue from the production and sale of ammunition. We recognize revenue according to ASC 606. When the customer obtains&#13;control over the promised goods or services, we record revenue in the amount of consideration that we can expect to receive in&#13;exchange for those goods and services. The Company applies the following five-step model to determine revenue recognition:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="width: 72px"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 24px"&gt;&lt;font style="font-size: 10pt"&gt;&amp;#9679;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font-size: 10pt"&gt;Identification of a contract with a customer&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font-size: 10pt"&gt;&amp;#9679;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font-size: 10pt"&gt;Identification of the performance obligations in the contact&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font-size: 10pt"&gt;&amp;#9679;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font-size: 10pt"&gt;determination of the transaction price&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font-size: 10pt"&gt;&amp;#9679;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font-size: 10pt"&gt;allocation of the transaction price to the separate performance allocation&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font-size: 10pt"&gt;&amp;#9679;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font-size: 10pt"&gt;recognition of revenue when performance obligations are satisfied&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;&lt;font style="background-color: white"&gt;The&#13;Company only applies the five-step model when it is probable that the Company will collect the consideration it is entitled to&#13;in exchange for the goods or services it transfers to the customer. At contract inception and once the contract is determined to&#13;be within the scope of ASC 606, we assess the goods or services promised within each contract and determines those that are performance&#13;obligations, and assesses whether each promised good or service is distinct. Our contracts contain a single performance obligation&#13;and the entire transaction price is allocated to the single performance obligation. We recognize as revenues the amount of the&#13;transaction price that is allocated to the respective performance obligation when the performance obligation is satisfied or as&#13;it is satisfied. Accordingly, we recognize revenues (net) when the customer obtains control of the Company&amp;#8217;s product, which&#13;typically occurs upon shipment of the product. In the current period, the Company began accepting contract liabilities or deferred&#13;revenue. We included Deferred Revenue in our Accrued Liabilities. The Company will recognize revenue when the performance obligation&#13;is met.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;For the three and six months&#13;ended September 30, 2020, the Company&amp;#8217;s customers that comprised more than ten percent (10%) of total revenues and accounts&#13;receivable were as follows:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="6" style="border-bottom: black 1.5pt solid"&gt;&#13;        &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;Revenues at&lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;September 30, 2020&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="6" style="border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;font style="font-size: 10pt"&gt;&lt;b&gt;Accounts Receivable&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid"&gt;&lt;font style="font-size: 10pt"&gt;&lt;b&gt;PERCENTAGES&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;font style="font-size: 10pt"&gt;&lt;b&gt;Three Months Ended&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;font style="font-size: 10pt"&gt;&lt;b&gt;Six Months Ended&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;font style="font-size: 10pt"&gt;&lt;b&gt;September 30,&lt;br /&gt;&#13;2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13; 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   &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;&#13;    &lt;td&gt;&lt;font style="font-size: 10pt"&gt;Customers:&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="width: 27%; padding-left: 10pt"&gt;&lt;font style="font-size: 10pt"&gt;A&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 15%; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;14.7&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&lt;font style="font-size: 10pt"&gt;%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 15%; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;14.8&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&lt;font style="font-size: 10pt"&gt;%&lt;/font&gt;&lt;/td&gt;&#13; 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   &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;14.8&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&lt;font style="font-size: 10pt"&gt;%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;35.3&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&lt;font style="font-size: 10pt"&gt;%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;26.5&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&lt;font style="font-size: 10pt"&gt;%&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;i&gt;Disaggregated Revenue Information&lt;/i&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;i&gt;&amp;#160;&lt;/i&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;The following table represent&#13;a disaggregation of revenue from customers by segment. We attribute net sales to segments by product types; ammunition and ammunition&#13;casings. The Company notes that revenue recognition processes are consistent between product type, however, the amount, timing&#13;and uncertainty of revenue and cash flows may vary by each product type due to the customers of each product type.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="6" style="border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;font style="font-size: 10pt"&gt;&lt;b&gt;For the Three Months Ended&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="6" style="border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;font style="font-size: 10pt"&gt;&lt;b&gt;For the Six Months Ended&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;font style="font-size: 10pt"&gt;&lt;b&gt;September 30, 2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;font style="font-size: 10pt"&gt;&lt;b&gt;September 30, 2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;font style="font-size: 10pt"&gt;&lt;b&gt;September 30, 2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;font style="font-size: 10pt"&gt;&lt;b&gt;September 30, 2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;&#13;    &lt;td style="width: 40%"&gt;&lt;font style="font-size: 10pt"&gt;&lt;b&gt;Ammunition Sales&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&lt;font style="font-size: 10pt"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 12%; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;8,741,280&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&lt;font style="font-size: 10pt"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 12%; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;1,315,756&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&lt;font style="font-size: 10pt"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 12%; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;15,152,948&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&lt;font style="font-size: 10pt"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 12%; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;2,457,255&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&lt;font style="font-size: 10pt"&gt;&lt;b&gt;Ammunition Casings Sales&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;3,271,592&lt;/font&gt;&lt;/td&gt;&#13; 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text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;4,795,880&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;&#13;    &lt;td&gt;&lt;font style="font-size: 10pt"&gt;&lt;b&gt;Total Sales&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font-size: 10pt"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;12,012,872&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font-size: 10pt"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;2,954,555&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font-size: 10pt"&gt;$&lt;/font&gt;&lt;/td&gt;&#13; 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We also sell direct to customers online. In contrast, our&#13;ammunition casings products are sold to manufacturers.&lt;/p&gt;</us-gaap:RevenueFromContractWithCustomerPolicyTextBlock>
    <us-gaap:AdvertisingCostsPolicyTextBlock contextRef="From2020-04-01to2020-09-30">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&lt;b&gt;Advertising Costs&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;We&#13;expense advertising costs as they are incurred in selling and marketing expenses of operating expenses. We incurred advertising&#13;of $51,410 and $138,576 for the three and six months ended September 30, 2020, respectively&amp;#160;and&amp;#160;&lt;font style="background-color: white"&gt;we&#13;incurred advertising expenses of $200,805 and $295,422 for the three and six months ended September 30, 2019, respectively&lt;/font&gt;.&lt;/p&gt;</us-gaap:AdvertisingCostsPolicyTextBlock>
    <us-gaap:ShareBasedCompensationOptionAndIncentivePlansPolicy contextRef="From2020-04-01to2020-09-30">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Stock-Based Compensation&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;We account for stock-based&#13;compensation at fair value in accordance with ASC 718. There were 146,249 shares of common stock issued to employees, members of&#13;the Board of Directors, and members of the Advisory Committee for services during the quarter ended September 30, 2020.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 30pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;Effective April 1, 2020,&#13;we entered into an employment agreement with Robert D. Wiley, Chief Financial Officer, that included, among other provisions, an&#13;equity grant of 33,333 shares of restricted common stock each year for three years that vests at the rate of 8,333 shares per quarter.&#13;The compensation value is being recognized on a straight-line basis each year over the three-year period covered by the agreement.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;Effective June 18, 2020,&#13;we entered into an employment agreement with Steve Hilko, Chief Operating Officer, that included, among other provisions, an equity&#13;grant of 33,333 shares of restricted common stock each year for three years that vests at the rate of 8,333 shares per quarter.&#13;The compensation value is being recognized on a straight-line basis each year over the three-year period covered by the agreement.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 30pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;From September 2018 through&amp;#160;September&amp;#160;2020,&#13;we entered into eight separate employment agreements that included in total, among other provisions, equity grants of 540,382&#13;shares of restricted common stock that vests annually over the next three years. The total compensation value is being recognized&#13;on a straight-line basis over the periods covered by each agreement, up to four years.&lt;/p&gt;</us-gaap:ShareBasedCompensationOptionAndIncentivePlansPolicy>
    <us-gaap:CommitmentsAndContingenciesPolicyTextBlock contextRef="From2020-04-01to2020-09-30">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&lt;b&gt;Contingencies&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;Certain&#13;conditions may exist as of the date the&amp;#160;condensed&amp;#160;consolidated financial statements are issued that may result in a loss&#13;to us but will only be resolved when one or more future events occur or fail to occur. We assess such contingent liabilities, and&#13;such assessment inherently involves an exercise of judgment. In assessing loss contingencies related to legal proceedings that&#13;are pending against us or unasserted claims that may result in such proceedings, we evaluate the perceived merits of any legal&#13;proceedings or unasserted claims and the perceived merits of the amount of relief sought or expected to be sought therein.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;If&#13;the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability&#13;is reasonably estimated, the estimated liability would be accrued in our&amp;#160;condensed&amp;#160;consolidated financial statements.&#13;If the assessment indicates that a potentially material loss contingency is not probable but is reasonably possible, or is probable&#13;but cannot be estimated, then the nature of the contingent liability, together with an estimate of range of possible loss if determinable&#13;and material, would be disclosed. On September 24, 2019, the Company received notice that a former employee that had voluntarily&#13;terminated filed a complaint against the Company, and certain individuals, with the U.S. Department of Labor (&amp;#8220;DOL&amp;#8221;).&#13;The Complaint in alleges that the individual reported potential violations of SEC rules and regulations by management and that&#13;as a result of such disclosures, the individual experienced a hostile work environment; that the Company lacks sufficient controls&#13;internal controls, and that the individual was the victim of retaliation and constructive discharge after being removed as a director&#13;by majority vote of the shareholders. The claims were investigated by a newly appointed Special Investigative Committee made of&#13;up independent directors represented by special independent legal counsel. The Special Investigative Committee and legal counsel&#13;found the material claims were unsubstantiated, including those concerning alleged SEC violations, and recommended enhancements&#13;to certain corporate governance charter documents and processes which the Company promptly implemented. The matter is currently&#13;the subject of administrative investigation by the DOL via the Occupational Safety and Health Administration. The Company filed&#13;a timely Position Statement with the DOL in October of 2019 in response to the Complaint. The Company disputes the allegations&#13;of wrongdoing and believes the matters raised in the Complaint are without merit and therefore has and will continue to aggressively&#13;defend its interests in this matter. On February 4, 2020, the Company filed suit against a former employee for violating merger&#13;agreements with SW Kenetics, Inc., employment agreements, and by unlawfully retaining property belonging to the Company following&#13;their termination. On March 11, 2020, the former employee filed a counterclaim against the Company citing breach of contract,&#13;breach of implied covenant of good faith and fair dealing, unjust enrichment, and declaratory judgement. The Company plans to&#13;aggressively pursue its offensive claims in order to recover economic damages as a result of its claims while seeking dismissal&#13;of the counterclaim. There were no other known contingencies at September 30, 2020.&lt;/p&gt;</us-gaap:CommitmentsAndContingenciesPolicyTextBlock>
    <us-gaap:LesseeOperatingLeasesTextBlock contextRef="From2020-04-01to2020-09-30">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;NOTE 8 &amp;#8211; LEASES&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;We lease office, manufacturing,&#13;and warehouse space in Scottsdale and Payson, AZ and Manitowoc, WI under contracts we classify as operating leases. None of our&#13;leases are financing leases. The Payson lease has an option to renew for five years. As of September 30, 2020, we are fairly certain&#13;that we will exercise the renewal option, and we have included such renewal option in the lease liabilities and the disclosures&#13;herein. The Scottsdale lease does not include a renewal option. As of June 26, 2020, the Company entered into an amended agreement&#13;that modified the Manitowoc lease to monthly payments of $34,071 and decrease the term to March 2025. The agreement does not contain&#13;a renewal option. Accordingly, we modified our Right of Use Assets and Operating Lease Liabilities by $737,680 at June 30, 2020.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;As of September 30, 2020,&#13;the total Right of Use Assets and Operating Lease Liabilities on the Balance Sheet were $2,488,861 and&amp;#160;$2,047,470,&amp;#160;respectively.&amp;#160;As&#13;of March 31, 2020, the total Right of Use Assets and Operating Lease Liabilities on the Balance Sheet were $3,431,746 and $3,107,911,&#13;respectively.&amp;#160;The Operating Lease Liabilities were net of current portions of $495,102 at September 30, 2020 and $375,813&#13;at March 31, 2020.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;Consolidated lease expense&#13;for the three and six months ended September 2020 was $207,340 and $392,109, respectively, including $178,621 and $355,294 of respective&#13;operating lease expense and $28,720 and 36,816 of respective other lease associated expenses such as association dues, taxes, utilities,&#13;and other month to month rentals.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;The weighted average remaining&#13;lease term and weighted average discount rate for operating leases were 4.5 years and 10.0%, respectively.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;Futures minimum lease payments&#13;under non-cancellable leases as of September 30, 2020 are as follows:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Years Ended March 31,&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;&#13;    &lt;td style="width: 76%; padding-left: 10pt; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2021 (1)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 20%; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;363,140&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2022&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;732,111&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2023&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;742,108&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2024&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;684,836&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Thereafter&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;639,988&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3,162,183&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Less: Amount Representing Interest&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(619,611&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 2.25pt double"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 2.25pt double; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,542,572&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%"&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="width: 48px"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 24px"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;This amount represents future lease payments for the remaining six months of fiscal year 2021. It does not include any lease payments for the six months ended September 30, 2020.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;&lt;/p&gt;</us-gaap:LesseeOperatingLeasesTextBlock>
    <us-gaap:SchedulesOfConcentrationOfRiskByRiskFactorTextBlock contextRef="From2020-04-01to2020-09-30">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;For the three and six months&#13;ended September 30, 2020, the Company&amp;#8217;s customers that comprised more than ten percent (10%) of total revenues and accounts&#13;receivable were as follows:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="6" style="border-bottom: black 1.5pt solid"&gt;&#13;        &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;Revenues at&lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;September 30, 2020&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="6" style="border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;font style="font-size: 10pt"&gt;&lt;b&gt;Accounts Receivable&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid"&gt;&lt;font style="font-size: 10pt"&gt;&lt;b&gt;PERCENTAGES&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;font style="font-size: 10pt"&gt;&lt;b&gt;Three Months Ended&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;font style="font-size: 10pt"&gt;&lt;b&gt;Six Months Ended&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;font style="font-size: 10pt"&gt;&lt;b&gt;September 30,&lt;br /&gt;&#13;2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;font style="font-size: 10pt"&gt;&lt;b&gt;March 31,&lt;br /&gt;&#13;2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;&#13;    &lt;td&gt;&lt;font style="font-size: 10pt"&gt;Customers:&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="width: 27%; padding-left: 10pt"&gt;&lt;font style="font-size: 10pt"&gt;A&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 15%; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;14.7&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&lt;font style="font-size: 10pt"&gt;%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 15%; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;14.8&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&lt;font style="font-size: 10pt"&gt;%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 15%; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;17.2&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&lt;font style="font-size: 10pt"&gt;%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 15%; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;26.5&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&lt;font style="font-size: 10pt"&gt;%&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;&#13;    &lt;td style="padding-bottom: 1.5pt; padding-left: 10pt"&gt;&lt;font style="font-size: 10pt"&gt;B&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;18.1&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&lt;font style="font-size: 10pt"&gt;%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid"&gt;&amp;#160;&lt;/td&gt;&#13; 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   &lt;td style="border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;14.8&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&lt;font style="font-size: 10pt"&gt;%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;35.3&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&lt;font style="font-size: 10pt"&gt;%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;26.5&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&lt;font style="font-size: 10pt"&gt;%&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;</us-gaap:SchedulesOfConcentrationOfRiskByRiskFactorTextBlock>
    <us-gaap:DebtDisclosureTextBlock contextRef="From2020-04-01to2020-09-30">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;NOTE 9 &amp;#8211; CONVERTIBLE PROMISSORY NOTES&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;On January 15, 2020, the&amp;#160;Company&amp;#160;consummated&#13;the initial closing of a private placement offering whereby pursuant to the Subscription Agreements entered into by the Company&#13;with five (5) accredited investors, the Company issued certain Convertible Promissory Notes for an aggregate purchase price of&#13;$1,650,000 and five (5) year warrants to purchase shares of the Company&amp;#8217;s common stock, par value $0.001 per share (&amp;#8220;Common&#13;Stock&amp;#8221;).&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;On January 30, 2020, the&#13;Company consummated the final closing of a private placement whereby pursuant to the Subscription Agreements entered into by the&#13;Company with five (5) accredited investors, the Company issued certain Convertible Promissory Notes for an aggregate purchase price&#13;of $850,000 and five (5) year warrants to purchase shares of the Company&amp;#8217;s common stock, par value $0.001 per share.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;The Notes accrue interest&#13;at a rate of 8% per annum and mature on October 15, 2020 and October 30, 2020. Additionally, the Notes contain a mandatory conversion&#13;mechanism whereby any principal and accrued interest on the Notes, upon the closing of a Qualified Financing (as defined in the&#13;Notes), converts into shares of the Company&amp;#8217;s Common Stock at a conversion price of 66.7% of the per share purchase price&#13;of shares or other units in the Qualified Financing. If a Qualified Financing has not occurred on or before the Maturity Date,&#13;the Notes shall become convertible into shares of the Company&amp;#8217;s Common Stock at a conversion price that is equal to 50.0%&#13;of the arithmetic mean of the VWAP in the ten consecutive Trading Days immediately preceding the Maturity Date. The Notes contain&#13;customary events of default. If an Event of Default occurs, interest under the Notes will accrue at a rate of fifteen percent (15%)&#13;per annum and the outstanding principal amount of the Notes, plus accrued but unpaid interest, liquidated damages and other amounts&#13;owing with respect to the Notes will become, at the Note holder&amp;#8217;s election, immediately due and payable in cash.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;The Company analyzed embedded&#13;conversion options of the convertible notes at issuance to determine whether the embedded conversion options should be bifurcated&#13;and accounted for as derivative liabilities or if the embedded conversion options contain a beneficial conversion feature. The&#13;Company notes that this determination must be performed at each balance sheet date and makes it possible for certain instruments&#13;to be reclassified between debt and equity at different points in their life. The Company determined that it will defer recognition&#13;of its accounting until such notes become convertible. Additionally, the Company determined that the embedded conversion options&#13;do not require bifurcation and treatment as derivative liabilities, but they included contingent beneficial conversion features&#13;that are indeterminable on the commitment date. The Company notes the embedded conversion options will be accounted for and recognized,&#13;if necessary, when the contingencies are resolved (the date of a Qualified Financing or during the 10 days prior to the Maturity&#13;Date). Through September 30, 2020, a Qualified Financing had not occurred and the Note is not yet convertible under the Voluntary&#13;Conversion Option and, as a result, the contingencies have not been resolved, such that the Company concluded that no measurement&#13;or recognition of the beneficial conversion feature was required as of September 30, 2020.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;Pursuant to the Subscription&#13;Agreements, each Investor will receive the number of Warrants to purchase shares of Common Stock equal to the quotient obtained&#13;by dividing 50% of the principal amount of the Note by the Conversion Price of the Note. The Warrants are exercisable at the per&#13;share purchase price of shares or other units in the Qualified Financing. If a Qualified Financing has not occurred on or before&#13;the Maturity Date, the warrants shall become exercisable at a price per share that is equal to the closing ten-day VWAP in the&#13;ten trading days immediately preceding the Maturity Date (the &amp;#8220;Exercise Price&amp;#8221;). The Warrants contain an anti-dilution&#13;protection feature, to adjust the Exercise Price if shares are sold or issued for a consideration per share less than the exercise&#13;price then in effect.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;Joseph Gunnar &amp;#38; Co.,&#13;LLC acted as placement agent for the Offering. The Placement Agent received cash compensation of $200,000 and is scheduled to be&#13;issued five (5) year warrants to purchase such number of shares of Common Stock equal to five percent (5%) of the shares underlying&#13;the Notes and the Warrants, at an exercise price equal to 125% of the Conversion Price of the Notes, which price shall not be known&#13;until the earlier of the Maturity Date or the closing of the Qualified Financing.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;As of September 30, 2020,&#13;the key terms of the investor and placement agent warrants are still unknown such that there is still no grant of the warrants&#13;for accounting purposes. The Company will determine the fair value of the warrants at the time the key terms of the Warrants become&#13;known and the Warrants are issued.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;From October 8, 2020 to&#13;October 26, 2020, the Company received notices for voluntary conversion for the total outstanding principal ($2,500,000) and interest&#13;($146,104) of the Convertible Promissory Notes and issued 2,157,358 shares of our Common Stock as a result of the conversion. The&#13;principal and interest related to the Initial Closing and Final Closing were converted at a conversion prices of $1.21 and $1.26,&#13;respectively. Additionally, the Company issued a total of 1,019,121 warrants to purchase shares of our Common Stock at exercise&#13;prices ranging from $2.19 to $2.67.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;Additionally, pursuant&#13;to the Subscription Agreements, the Company issued 152,868 warrants to purchase shares of our Common Stock to Joseph Gunnar &amp;#38;&#13;Co. LLC with exercise prices ranging from $1.51 to $1.58. The Company has no further obligation with respect to the Convertible&#13;Promissory Notes.&lt;/p&gt;</us-gaap:DebtDisclosureTextBlock>
    <poww:NotesPayableRelatedPartyTextBlock contextRef="From2020-04-01to2020-09-30">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;NOTE 10 &amp;#8211; NOTES PAYABLE &amp;#8211; RELATED&#13;PARTY&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;In connection with the&#13;acquisition of the casing division of Jagemann Stamping Company, a $10,400,000 promissory note was executed. The promissory note,&#13;under which $500,000 was paid on March 25, 2019 using funds raised for the acquisition, had a remaining balance at March 31, 2019&#13;of $9,900,000. On April 30, 2019, the original due date of the note was subsequently extended to April 1, 2020. The note bears&#13;interest per annum at approximately 4.6% payable in arrears monthly. In May of 2019, the Company paid $1,500,000 on the balance&#13;of the note. As of September 30, 2020, we recognized interest of $178,830 related to the note. The note is secured by all the equipment&#13;purchased from Jagemann Stamping Company.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;Post-closing of the transaction,&#13;it was made apparent that certain equipment that was agreed to be delivered free and clear by the Seller was not achievable as&#13;Seller was not able to purchase equipment that Seller had leased. Accordingly, the remaining value of the promissory note was reduced&#13;by $2,596,200. As a result of the change to the purchase price of the transaction, the Company reduced Equipment for a net value&#13;of $1,871,306, decreased Other Intangible Assets by $766,068, increased Accounts Receivable by $31,924, and recorded an increase&#13;to Deposits for $9,250 worth of equipment that the Company agreed to transfer back to Seller. Consequently, accumulated amortization&#13;has decreased by $159,530. Additionally, the Company entered into a lease to gain possession of the assets that were originally&#13;to be transferred.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;On June 26, 2020, the Company,&#13;Enlight Group II, LLC (&amp;#8220;Enlight&amp;#8221;), the Company&amp;#8217;s wholly owned subsidiary and Jagemann Stamping Company&amp;#8217;s&#13;(&amp;#8220;JSC&amp;#8221;) entered into a Settlement Agreement pursuant to which the parties mutually agreed to settle all disputes and&#13;mutually release each other from liabilities related to the Amended APA occurring prior to June 26, 2020. Pursuant to the Settlement&#13;Agreement, the Company shall pay JSC $1,269,977 and shall provide JSC with: (i) two new promissory notes, a note of $5,803,800&#13;related to the Seller Note and note of $2,635,797 for inventory and services, which was reclassed from accounts payable, both with&#13;a maturity date of August 15, 2021, (ii) general business security agreements granting JSC a security interest in all personal&#13;property of the Company. Pursuant to the Notes, the Company is obligated to make monthly payments totaling $204,295 to JSC. In&#13;addition, the Notes have a mandatory prepayment provision that comes into effect if the Company conducts a publicly registered&#13;offering. Pursuant to such provision, the Company: (a) upon the closing of an Offering of less than $10,000,000 would be obligated&#13;to pay the lesser of ninety percent (90%) of the Offering proceeds or seventy (70%) of the then aggregate outstanding balance of&#13;the Notes; and (b) upon the closing of an Offering of more than $10,000,000 would be obligated to pay one hundred percent (100%)&#13;of the then aggregate outstanding balance of the Notes. The Company was granted an option to repurchase up to 1,000,000 of the&#13;shares of the Company&amp;#8217;s common stock issued to JSC under the Amended APA at a price of $1.50 per share through April 1, 2021&#13;so long as there are no defaults under the Settlement Agreement. The total balance of the two Notes due to JSC as of September&#13;30, 2020 is&amp;#160;$7,775,298.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;As a result of the Settlement&#13;Agreement, the Company agreed to not receive $1,000,000 in Construction in Progress that the parties had previously agreed to exchange.&#13;As a result, the Company recognized a loss in operating expenses for the six months ended September 30, 2020.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;On November 5, 2020, the&#13;Company paid $6,000,000 to JSC allocated as follows: (i) payment in full of Note A, representing the balance due from the Company&#13;to JSC relating to the acquisition of Jagemann Munition Components in March 2019 and (ii) $592,982 remitted in partial payment&#13;of Note B, resulting in the parties&amp;#8217; execution of Amended Note B which has a starting principal balance of $1,687,664 (&amp;#8220;Amended&#13;Note B&amp;#8221;). The Amended Note B principal balance carries a 9% per annum interest rate and is amortized equally over the thirty&#13;six (36) month term. As a result of the payment in full of Note A JSC shall release the accompanying security interest in Company&#13;assets which secured Note A. Concurrently, upon entry into Amended Note B, JSC and the Company entered into the First Amendment&#13;to General Business Security Agreement to reflect a revised list of collateral in which JSC has a security interest.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;On May 3, 2019, the Company&#13;entered into a promissory note of $375,000 with a shareholder of the Company. The original interest rate was the applicable LIBOR&#13;Rate. The promissory note has since been amended and the balance at June 30, 2020 was $260,000. The note&amp;#8217;s original a maturity&#13;date of August 3, 2019 was extended to September 18, 2020. The amended note bears interest at 1.25% per month. The Company made&#13;$18,195 in principal payments during the six months ended September 30, 2020 and the Note was paid in full in July of 2020. We&#13;recognized $10,327 of interest expenses related to the note during the six months ended September 30, 2020.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 30pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 30pt"&gt;In December of 2019, the&#13;Company entered into a Promissory Note of $90,000 with Fred Wagenhals, the Company&amp;#8217;s Chief Executive Officer and Chairman&#13;of the Board of Directors. The Note originally matured on June 12, 2020 and had an interest rate at the applicable LIBOR Rate.&#13;The promissory note has since been amended and the balance at June 30, 2020 was $131,536 and the amended maturity date is September&#13;18, 2020. The Company made $25,000 in principal payments during the six months ended September 30, 2020 and the Note was paid in&#13;full in July of 2020. The amended note bears interest at 1.25% per month. We recognized $5,350 of interest expense on the note&#13;for the six months ended September 30, 2020.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 30pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 30pt"&gt;On September 23, 2020, the&#13;Company and Enlight entered into a promissory note (the &amp;#8220;Forest Street Note&amp;#8221;) with Forest Street, LLC (&amp;#8220;Lender&amp;#8221;),&#13;an Arizona limited liability company wholly owned by our current Chief Executive Officer, Fred Wagenhals, for the principal sum&#13;of Three Million Five Hundred Thousand &amp;#38; 00/100 Dollars ($3,500,000.00), which accrues interest at 12% per annum. The Note&#13;has a maturity date of September 23, 2022.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 30pt"&gt;Pursuant to the terms of&#13;the Forest Street Note, the Company and Enlight (collectively, the borrower pursuant to the note) shall pay Lender; (i) on a monthly&#13;basis, beginning October 23, 2020, all accrued interest (only), (ii) on a quarterly basis, a monitoring fee of 1% of the principal&#13;amount and then accrued interest; and (iii) on the maturity date, the remaining outstanding principal balance of the Loan, together&#13;with all unpaid accrued interest thereon.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 30pt"&gt;The note is an unsecured&#13;obligation of the Company and is not convertible into equity securities of the Company.&lt;/p&gt;</poww:NotesPayableRelatedPartyTextBlock>
    <us-gaap:DebtInstrumentDecreaseForgiveness contextRef="From2020-11-09to2020-11-11_us-gaap_SubsequentEventMember_custom_PaycheckProtectionProgramMember" unitRef="USD" decimals="0">1000000</us-gaap:DebtInstrumentDecreaseForgiveness>
    <poww:PaymentToAccuredFee contextRef="From2020-04-01to2020-09-30_custom_SubscriptionAgreementsMember" unitRef="USD" decimals="0">35000</poww:PaymentToAccuredFee>
    <us-gaap:AccruedLiabilitiesCurrentAndNoncurrent contextRef="AsOf2020-11-13_us-gaap_SubsequentEventMember_custom_SubscriptionAgreementsMember" unitRef="USD" decimals="0">126200</us-gaap:AccruedLiabilitiesCurrentAndNoncurrent>
    <link:footnoteLink xlink:type="extended" xlink:role="http://www.xbrl.org/2003/role/link">
      <link:loc xlink:type="locator" xlink:href="#Foot-00-0" xlink:label="Foot-00_loc" />
      <link:footnoteArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="Foot-00_loc" xlink:to="Footnote-01" order="1" />
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-01" xml:lang="en-US">This amount represents future lease payments for the remaining six months of fiscal year 2021. It does not include any lease payments for the six months ended September 30, 2020.</link:footnote>
    </link:footnoteLink>
</xbrli:xbrl>
