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INCOME TAXES - U.S. Federal Statutory Rate To Actual Tax Provision (Benefit) For Income Taxes (Details) - USD ($) | 12 Months Ended
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Mar. 31, 2022 | Mar. 31, 2021
INCOME TAXES |  |
U.S. statutory income tax | $ (113,860) | $ 89,358
State income tax, net of federal benefit | (70,130) | 11,366
Change in state NOLs, net of federal benefit | 227,037 | (10,487)
Nontaxable PPP loan forgiveness | (339,022) |
Nondeductible items related to dissolved foreign entity | 294,232 |
Stock based compensation | (4,620) | (4,830)
Change in valuation allowance | (173,004) | 20,484
Other | (12,988) | (1,011)
Income tax (benefit) provision | $ (192,355) | $ 104,880
Effective tax rate | (35.50%) | 24.60%

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