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SUMMARY OF ACCOUNTING POLICIES (Details Narrative) - USD ($) | 3 Months Ended | 6 Months Ended |  |  |  |  |
--- | --- | --- | --- | --- | --- | --- | ---
Sep. 30, 2021 | Sep. 30, 2020 | Sep. 30, 2021 | Sep. 30, 2020 | Aug. 31, 2021 | Aug. 05, 2021 | Jun. 30, 2021 | Mar. 31, 2021 | Mar. 31, 2020
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items] |  |  |  |  |  |  |  |  |
Foreign financial institutions actual deposits | $ 748,000 |  | $ 748,000 |  |  |  |  | $ 225,000 |
Future inventory returns | 1,276,000 |  | 1,276,000 |  |  |  |  | 528,000 |
Inventory reserves | 690,000 |  | 690,000 |  |  |  |  | 636,000 |
Deferred costs |  |  |  |  |  |  | $ 38,000 |  |
Co-op promotion incentives | 738,000 | $ 902,000 | 1,010,000 | $ 1,174,000 |  |  |  |  |
Reserve for sales returns | 1,863,731 | 1,723,055 | 1,863,731 | 1,723,055 |  |  |  | 960,000 | $ 1,224,000
Shipping and handling expenses | 134,000 | 305,000 | 285,000 | 388,000 |  |  |  |  |
Stock option expense | 8,000 | 0 | 13,000 | 0 |  |  |  |  |
Research and development costs | 19,000 | 2,000 | $ 50,000 | $ 15,000 |  |  |  |  |
Effective income tax rate, percentage |  |  | 20.00% | 25.00% |  |  |  |  |
Deferred tax assets | 741,000 |  | $ 741,000 |  |  |  |  | $ 887,000 |
Income tax provision | $ 173,873 | $ 821,040 | $ 145,778 | $ 742,203 |  |  |  |  |
Percentage of tax benefits recognized likelihood of being realized |  |  | greater than 50% |  |  |  |  |  |
Warrants to purchase | 16,833,333 |  | 16,833,333 |  | 16,833,333 | 16,833,333 |  |  |
Potentially dilutive securities | 336,000 | 550,000 | 371,000 | 425,000 |  |  |  |  |
Options And Warrants [Member] |  |  |  |  |  |  |  |  |
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items] |  |  |  |  |  |  |  |  |
Potentially dilutive securities | 35,456,667 | 780,000 | 35,456,667 | 780,000 |  |  |  |  |

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