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12. RELATED PARTY TRANSACTION (Details) - USD ($) | 12 Months Ended
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Mar. 31, 2021 | Mar. 31, 2020
Related Party Transaction [Line Items] |  |
Amount owed to WNC | $ 155,000 | $ 37,000
Non-Recurring Engineering Services | Wistron Neweb Corp |  |
Related Party Transaction [Line Items] |  |
Non-recurring engineering service expense | $ 482,000 | $ 357,000

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