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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, 2023 | Mar. 31, 2022
INCOME TAXES |  |
U.S. statutory income tax | $ (164,519) | $ (113,860)
State income tax, net of federal benefit | (151,878) | (70,130)
Nontaxable PPP loan forgiveness |  | (339,022)
Nondeductible items related to business combination and dissolved foreign entity | 65,482 | 294,232
Change in state NOLs | 239,622 | 227,037
Change in valuation allowance | 216,485 | (173,004)
Stock-based compensation | (20,983) | (4,620)
Other | 11,375 | (12,988)
Income tax provision (benefit) | $ 195,584 | $ (192,355)
Effective tax rate | 25.00% | (35.50%)

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