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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, 2024
Mar. 31, 2023
INCOME TAXES    
U.S. statutory income tax $ (1,073,088) $ (164,519)
State income tax, net of federal benefit (164,433) (151,878)
Nondeductible items related to business combination and dissolved foreign entity   65,482
Change in state NOLs   239,622
Change in valuation allowance 3,141,588 216,485
Stock-based compensation   (20,983)
Other 28,160 11,375
Income tax expense $ 1,932,227 $ 195,584
Effective tax rate 37.80% 25.00%