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SUMMARY OF STOCK OPTION ACTIVITY (Details) - Equity Option [Member] - $ / shares | 9 Months Ended | 12 Months Ended
--- | --- | ---
Dec. 31, 2023 | Mar. 31, 2023 | Mar. 31, 2022 | Mar. 31, 2021
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items] |  |  |  |  |  |  |  |
Number of Options, Balance at beginning of period |  | 161,427 | [1] | 56,343 | [1] | 56,010 |  |
Weighted Average Exercise Price, Balance at beginning of period |  | $ 7.90 | [1] | $ 9.90 | [1] | $ 9.90 |  |
Weighted Average contractual life |  | 4 years 2 months 12 days | [1] | 6 years 7 months 6 days |  | 4 years 1 month 6 days |  | 5 years 4 months 24 days
Number of Options, Granted |  |  |  | 107,752 |  | 3,667 |  |
Weighted Average Exercise Price, Granted |  |  |  | $ 6.83 |  | $ 7.80 |  |
Number of Options, Exercised |  |  |  |  |  | (2,667) |  |
Weighted Average Exercise Price, Exercised |  |  |  |  |  | $ 5.40 |  |
Number of Options, Forfeited |  | (47,666) |  | (2,668) |  | (667) |  |
Weighted Average Exercise Price, Forfeited |  | $ 7.48 |  | $ 5.63 |  | $ 3.60 |  |
Number of Options, Balance at end of period |  | 113,761 | [1] | 161,427 | [1] | 56,343 | [1] | 56,010
Weighted Average Exercise Price, Balance at end of period |  | $ 8.08 | [1] | $ 7.90 | [1] | $ 9.90 | [1] | $ 9.90
Weighted Average contractual life | [1] |  |  | 6 years 7 months 6 days |  | 4 years 1 month 6 days |  |
Number of Options, exercisable at end of period |  | 91,261 |  | 53,675 |  | 52,667 |  |
Weighted Average Exercise Price, Options exercisable at end of period |  | $ 8.06 |  | $ 9.90 |  | $ 9.90 |  |
[1] | Total number of options outstanding as of December 31, 2023, includes 23,343 options issued to six current and three former directors as compensation, 56,668 options issued to Company officers as compensation and 33,750 options issued to employees as part of an Employee Stock Incentive Plan.

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- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479319/326-20-50-13 + Details
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- Definition The number of shares into which fully or partially vested stock options outstanding as of the balance sheet date can be currently converted under the option plan. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 718 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (c)(1)(iii) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2 + Details
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- Definition The weighted-average price as of the balance sheet date at which grantees can acquire the shares reserved for issuance on vested portions of options outstanding and currently exercisable under the stock option plan. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 718 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (c)(1)(iii) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2 + Details
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- Definition The number of shares under options that were cancelled during the reporting period as a result of occurrence of a terminating event specified in contractual agreements pertaining to the stock option plan. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 718 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (c)(1)(iv)(03) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2 + Details
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- Definition Gross number of share options (or share units) granted during the period. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 718 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (c)(1)(iv)(01) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2 + Details
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