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STOCK-BASED COMPENSATION (Tables)

12 Months Ended

Mar. 31, 2021

STOCKHOLDERS' EQUITY

Fair-value assumptions

		Year ended March 31,
		2021			2020
Risk-free interest rates			0.28% - 0.71	%		0.77% - 2.37	%
Volatility			87% - 127	%		86% - 103	%
Expected life (years)			5.0 - 6.0			5.0 - 6.0
Dividend yield			—	%		—	%

Summary of stock option activity

		Shares				Options Outstanding
		Available				Number of				Weighted Average
		for Grant				Shares				Exercise Price
Balance at March 31, 2019			1,470,092				1,529,908				0.86
Additional shares authorized under the Plan			1,000,000				—				—
Options granted			(1,717,204	)			1,717,204				2.25
Options cancelled and returned to the Plan			69,167				(69,167	)			2.25
Balance at March 31, 2020			822,055				3,177,945				1.58
Options granted			(490,476)				490,476				2.88
Options cancelled and returned to the Plan			76,666				(76,666)				2.25
Balance at March 31, 2021			408,245				3,591,755				1.75

Range of outstanding and exercisable options

		Options Outstanding												Options Exercisable
Range of Exercise Price		Number Outstanding				Weighted Average Remaining Contractual Life (in Years)				Weighted Average Exercise Price				Number Exercisable				Weighted Average Exercise Price				Aggregate Intrinsic value
$0.66 - $3.16			3,591,755				8.25			$	1.75				2,228,738			$	1.32			$	8,763,260

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