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SUMMARY OF ACCOUNTING POLICIES (Details Narrative) - USD ($) |  | 3 Months Ended | 9 Months Ended | 12 Months Ended |  |  |
--- | --- | --- | --- | --- | --- | --- | ---
Jul. 06, 2021 | Dec. 31, 2021 | Dec. 31, 2020 | Dec. 31, 2021 | Dec. 31, 2020 | Mar. 31, 2021 | Mar. 31, 2020 | Aug. 05, 2021 | Jun. 30, 2021 | Mar. 31, 2019
Foreign financial institutions actual deposits |  | $ 125,000 |  | $ 125,000 |  | $ 225,000 | $ 200,000 |  |  |
Future inventory returns |  | 1,978,000 |  | 1,978,000 |  | 528,000 |  |  |  |
Inventory reserves |  | 934,000 |  | 934,000 |  | 636,000 |  |  |  |
Deferred financing costs |  |  |  |  |  |  |  |  | $ 38,000 |
Co-op promotion incentives |  | 796,000 | $ 858,000 | 1,805,000 | $ 2,032,000 | 2,000,000.0 | 2,900,000 |  |  |
Reserve for sales returns |  | 2,922,000 | 2,966,000 | 2,922,000 | 2,966,000 | 960,000 | 1,224,000 |  |  | $ 896,000
Shipping and handling expenses |  | 369,000 | 512,000 | 654,000 | 900,000 | 1,200,000 | 1,200,000 |  |  |
Stock option expense |  | 3,000 | 5,000 | 16,000 | 5,000 | 10,000 | 20,000 |  |  |
Research and development costs |  | 11,000 | 33,000 | $ 61,000 | $ 48,000 | $ 100,000 | $ 100,000 |  |  |
Effective income tax rate, percentage |  |  |  | 11.00% | 23.00% | 17.40% | 18.10% |  |  |
Deferred tax assets |  | 638,000 |  | $ 638,000 |  | $ 887,000 |  |  |  |
Income tax provision |  | $ 102,886 | $ 263,932 | $ 248,664 | $ 1,006,135 | $ 456,869 | $ (641,814) |  |  |
Percentage of tax benefits recognized likelihood of being realized |  |  |  | greater than 50% |  | greater than 50% |  |  |  |
Potentially dilutive securities |  | 225,000 | 271,000 | 322,000 | 374,000 |  |  |  |  |
Percentage of reserves for customers |  |  |  |  |  | 100.00% |  |  |  |
Future inventory returns |  |  |  |  |  | $ 1,000,000.0 | 1,400,000 |  |  |
Inventory reserves |  | $ 934,000 |  | $ 934,000 |  | 636,000 | 400,000 |  |  |
Reserve for sales returns |  | $ 2,922,457 |  | $ 2,922,457 |  | $ 960,000 | $ 1,224,000 |  |  |
Expected dividend yield | 0.00% |  |  | 0.00% | 0.00% | 0.00% | 0.00% |  |  |
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Risk Free Interest Rate | 2.65% |  |  |  |  | 0.18% | 2.08% |  |  |
Volatility rate | 168.00% |  |  |  |  | 146.70% | 194.50% |  |  |
Expected term |  |  |  | 3 years | 3 years | 3 years | 3 years |  |  |
Stock compensation expense |  |  |  |  |  | $ 12,500 | $ 12,500 |  |  |
Options to purchase |  |  |  |  |  | 750,000 | 2,230,000 |  |  |
Options And Warrants [Member] |  |  |  |  |  |  |  |  |  |
Potentially dilutive securities |  | 35,416,667 | 730,000 | 35,416,667 | 730,000 |  |  |  |  |
Pre-Funded Warrants [Member] |  |  |  |  |  |  |  |  |  |
Warrants to purchase |  |  |  |  |  |  |  | 16,833,333 |  |

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