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INCOME TAXES - U.S. Federal Statutory Rate To Actual Tax Provision (Benefit) For Income Taxes (Details) - USD ($)
12 Months Ended
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%)