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EARNINGS PER SHARE (EPS) (Tables)
6 Months Ended
Sep. 30, 2023
EARNINGS PER SHARE (EPS)  
Schedule of reconciliation of the numerators and denominators reflected in the basic and diluted earnings per share computations

    

Three Months ended

    

Three Months ended

     

Six Months ended

     

Six Months ended

September 30, 2023

September 30, 2022

September 30, 2023

September 30, 2022

Basic EPS

Net (loss) income

$

(528,333)

$

390,944

$

(1,055,788)

$

(110,221)

Weighted average shares

 

8,720,603

8,584,510

8,667,298

8,580,707

Net (loss) earnings per share

$

(0.06)

$

0.05

$

(0.12)

$

(0.01)

Diluted EPS

Net (loss) income

$

(528,333)

$

390,944

$

(1,055,788)

$

(110,221)

Dilutive effect of stock options

 

413,685

Weighted average shares

 

8,720,603

8,998,195

8,667,298

8,580,707

Net (loss) earnings per share

$

(0.06)

$

0.04

$

(0.12)

$

(0.01)