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COMMITMENTS AND CONTINGENCIES (Tables) | 6 Months Ended
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Sep. 30, 2021
Commitments and Contingencies Disclosure [Abstract] |
SCHEDULE OF SUPPLEMENTAL INFORMATION RELATED TO LEASES | Supplemental balance sheet information related to leases as of September 30, 2021 is as follows: SCHEDULE OF SUPPLEMENTAL INFORMATION RELATED TO LEASES
Assets: |  |  |  |
Operating lease - right-of-use assets |  | $ | 1,692,279 |
Finance leases as a component of Property and equipment, net of accumulated depreciation of $694 |  |  | 21,757 |
Liabilities |  |  |  |
Current |  |  |  |
Current portion of operating leases |  | $ | 843,671 |
Current portion of finance leases |  |  | 7,241 |
Noncurrent |  |  |  |
Operating lease liabilities, net of current portion |  | $ | 909,096 |
Finance leases, net of current portion |  |  | 14,516 |
SCHEDULE OF LEASE TERM AND DISCOUNT RATE | Supplemental statement of operations information related to leases for the three and six months ended September 30, 2021 is as follows: SCHEDULE OF LEASE TERM AND DISCOUNT RATE
|  | Three Months Ended |  |  | Six Months Ended |
|  | September 30 2021 |  |  | September 30 2021 |
Operating lease expense as a component of general and administrative expenses |  | $ | 232,069 |  |  | $ | 464,331 |
Finance lease cost |  |  |  |  |  |  |  |
Depreciation of leased assets as a component of depreciation |  | $ | 694 |  |  | $ | 694 |
Interest on lease liabilities as a component of interest expense |  | $ | 376 |  |  | $ | 376 |
SCHEDULE OF SUPPLEMENTAL CASH FLOW INFORMATION | Supplemental cash flow information related to leases for the six months ended September 30, 2021 is as follows: SCHEDULE OF SUPPLEMENTAL CASH FLOW INFORMATION
Cash paid for amounts included in the measurement of lease liabilities: |  |  |  |  |  |  |  |
Operating cash flow paid for operating leases |  |  |  |  |  | $ | 458,675 |
Financing cash flow paid for finance leases |  |  |  |  |  | $ | 4,440 |
Lease term and Discount Rate |  |  |  |  |  |  |  |
Weighted average remaining lease term (months) |  |  |  |  |  |  |  |
Operating leases |  |  | 24.0 |  |  |  |  |
Finance leases |  |  | 33.0 |  |  |  |  |
Weighted average discount rate |  |  |  |  |  |  |  |
Operating leases |  |  | 6.25 | % |  |  |  |
Finance leases |  |  | 9.86 | % |  |  |  |
SCHEDULE OF FUTURE MINIMUM RENTAL PAYMENTS FOR OPERATING AND FINANCE LEASES | Scheduled maturities of operating and finance lease liabilities outstanding as of September 30, 2021 are as follows: SCHEDULE OF FUTURE MINIMUM RENTAL PAYMENTS FOR OPERATING AND FINANCE LEASES
Year |  | Operating Leases |  |  | Finance Leases |
2021, for the remaining 3 months |  | $ | 234,983 |  |  | $ | 2,266 |
2022 |  |  | 868,313 |  |  |  | 9,065 |
2023 |  |  | 743,765 |  |  |  | 9,065 |
2024 |  |  | 30,739 |  |  |  | 4,534 |
Total Minimum Future Payments |  |  | 1,877,800 |  |  |  | 24,930 |
Less: Imputed Interest |  |  | 125,033 |  |  |  | 3,173 |
Present Value of Lease Liabilities |  | $ | 1,752,767 |  |  | $ | 21,757 |

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- Definition Tabular disclosure of condensed balance sheet, including, but not limited to, balance sheets of consolidated entities and consolidation eliminations. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 3 -Paragraph i -Subsection 10 + Details
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- Definition Tabular disclosure of lessee's lease cost. Includes, but is not limited to, interest expense for finance lease, amortization of right-of-use asset for finance lease, operating lease cost, short-term lease cost, variable lease cost and sublease income. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=123408670&loc=SL77918686-209980 + Details
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- Definition Tabular disclosure of undiscounted cash flows of lessee's operating lease liability. Includes, but is not limited to, reconciliation of undiscounted cash flows to operating lease liability recognized in statement of financial position. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=123408670&loc=SL77918701-209980 + Details
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