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INCOME TAXES - Deferred Taxes (Details) - USD ($) | Mar. 31, 2024 | Mar. 31, 2023
--- | --- | ---
Deferred tax assets: |  |
Net operating loss carryforward | $ 6,302,402 | $ 5,839,915
Compensation | 142,232 | 213,308
Stock based compensation awards | 7,525 | 242,579
Operating leases | 1,195,891 | 0
Other items not currently deductible | 536,664 | 126,792
Total deferred tax assets | 8,184,714 | 6,422,594
Valuation allowance | (5,311,680) | (2,170,094)
Net deferred tax assets | 2,873,034 | 4,252,500
Deferred tax liabilities: |  |
Depreciation | (1,562,744) | (1,971,644)
Operating leases | (1,157,079) | 0
Contract accounting methods | (153,211) | (349,670)
Total deferred tax liabilities | $ (2,873,034) | (2,321,314)
Deferred taxes, net |  | $ 1,931,186

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