v3.21.2

LEASES (Details Narrative) - USD ($) |  | 6 Months Ended | 8 Months Ended |
--- | --- | --- | --- | ---
Apr. 02, 2021 | Oct. 06, 2020 | Dec. 01, 2020 | Sep. 30, 2021
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] |  |  |  |
Fiscal year ending March 31, 2022 |  |  |  | $ 259,611
Fiscal year ending March 31, 2023 |  |  |  | 637,018
Fiscal year ending March 31, 2024 |  |  |  | 611,477
Fiscal year ending March 31, 2025 |  |  |  | 481,142
Fiscal year ending March 31, 2026 |  |  |  | 386,974
[custom:LesseeOperatingLeaseLiabilityPaymentsDueInRollingYearSix-0] |  |  |  | 95,460
[custom:LesseeOperatingLeaseLiabilityPaymentsDueInRollingYearSeven-0] |  |  |  | 89,460
[custom:LesseeOperatingLeaseLiabilityPaymentsDueInRollingYearEight-0] |  |  |  | 67,095
Present value discount |  |  |  | (527,524)
Lease liability |  |  |  | 2,100,713
Kokomo Lease [Member] |  |  |  |
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] |  |  |  |
Fiscal year ending March 31, 2022 |  |  |  | 45,938
Fiscal year ending March 31, 2023 |  |  |  | 94,172
Fiscal year ending March 31, 2024 |  |  |  | 98,880
Fiscal year ending March 31, 2025 |  |  |  | 101,292
Fiscal year ending March 31, 2026 |  |  |  | 50,646
[custom:LesseeOperatingLeaseLiabilityPaymentsDueInRollingYearSix-0] |  |  |  |
[custom:LesseeOperatingLeaseLiabilityPaymentsDueInRollingYearSeven-0] |  |  |  |
[custom:LesseeOperatingLeaseLiabilityPaymentsDueInRollingYearEight-0] |  |  |  |
Present value discount |  |  |  | (68,515)
Lease liability |  |  |  | 322,413
Valparaiso Lease [Member] |  |  |  |
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] |  |  |  |
Fiscal year ending March 31, 2022 |  |  |  | 67,137
Fiscal year ending March 31, 2023 |  |  |  | 134,274
Fiscal year ending March 31, 2024 |  |  |  | 100,706
Fiscal year ending March 31, 2025 |  |  |  |
Fiscal year ending March 31, 2026 |  |  |  |
[custom:LesseeOperatingLeaseLiabilityPaymentsDueInRollingYearSix-0] |  |  |  |
[custom:LesseeOperatingLeaseLiabilityPaymentsDueInRollingYearSeven-0] |  |  |  |
[custom:LesseeOperatingLeaseLiabilityPaymentsDueInRollingYearEight-0] |  |  |  |
Present value discount |  |  |  | (30,330)
Lease liability |  |  |  | 271,786
Merrill Lease [Member] |  |  |  |
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] |  |  |  |
Fiscal year ending March 31, 2022 |  |  |  | 58,756
Fiscal year ending March 31, 2023 |  |  |  | 201,450
Fiscal year ending March 31, 2024 |  |  |  | 201,450
Fiscal year ending March 31, 2025 |  |  |  | 201,450
Fiscal year ending March 31, 2026 |  |  |  | 184,664
[custom:LesseeOperatingLeaseLiabilityPaymentsDueInRollingYearSix-0] |  |  |  |
[custom:LesseeOperatingLeaseLiabilityPaymentsDueInRollingYearSeven-0] |  |  |  |
[custom:LesseeOperatingLeaseLiabilityPaymentsDueInRollingYearEight-0] |  |  |  |
Present value discount |  |  |  | (166,199)
Lease liability |  |  |  | 681,570
Tuscaloosa Lease [Member] |  |  |  |
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] |  |  |  |
Fiscal year ending March 31, 2022 |  |  |  | 36,000
Fiscal year ending March 31, 2023 |  |  |  | 72,000
Fiscal year ending March 31, 2024 |  |  |  | 72,000
Fiscal year ending March 31, 2025 |  |  |  | 30,000
Fiscal year ending March 31, 2026 |  |  |  |
[custom:LesseeOperatingLeaseLiabilityPaymentsDueInRollingYearSix-0] |  |  |  |
[custom:LesseeOperatingLeaseLiabilityPaymentsDueInRollingYearSeven-0] |  |  |  |
[custom:LesseeOperatingLeaseLiabilityPaymentsDueInRollingYearEight-0] |  |  |  |
Present value discount |  |  |  | (26,991)
Lease liability |  |  |  | 183,009
Birmingham Lease [Member] |  |  |  |
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] |  |  |  |
Fiscal year ending March 31, 2022 |  |  |  | 36,000
Fiscal year ending March 31, 2023 |  |  |  | 72,000
Fiscal year ending March 31, 2024 |  |  |  | 72,000
Fiscal year ending March 31, 2025 |  |  |  | 72,000
Fiscal year ending March 31, 2026 |  |  |  | 72,000
[custom:LesseeOperatingLeaseLiabilityPaymentsDueInRollingYearSix-0] |  |  |  | 6,000
[custom:LesseeOperatingLeaseLiabilityPaymentsDueInRollingYearSeven-0] |  |  |  |
[custom:LesseeOperatingLeaseLiabilityPaymentsDueInRollingYearEight-0] |  |  |  |
Present value discount |  |  |  | (63,949)
Lease liability |  |  |  | 266,051
Valparaiso Lease Additional [Member] |  |  |  |
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] |  |  |  |
Fiscal year ending March 31, 2022 |  |  |  | 15,780
Fiscal year ending March 31, 2023 |  |  |  | 63,122
Fiscal year ending March 31, 2024 |  |  |  | 66,441
Fiscal year ending March 31, 2025 |  |  |  | 76,400
Fiscal year ending March 31, 2026 |  |  |  | 79,665
[custom:LesseeOperatingLeaseLiabilityPaymentsDueInRollingYearSix-0] |  |  |  | 89,460
[custom:LesseeOperatingLeaseLiabilityPaymentsDueInRollingYearSeven-0] |  |  |  | 89,460
[custom:LesseeOperatingLeaseLiabilityPaymentsDueInRollingYearEight-0] |  |  |  | 67,095
Present value discount |  |  |  | (171,540)
Lease liability |  |  |  | $ 375,884
Valparaiso Lease [Member] |  |  |  |
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] |  |  |  |
Lease expiration date |  | Dec. 31, 2023 |  |
Merrill Lease [Member] |  |  |  |
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] |  |  |  |
Lease expiration date |  | Feb. 28, 2026 |  |
Tuscaloosa Lease [Member] |  |  |  |
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] |  |  |  |
Lease expiration date |  |  | Mar. 06, 2024 |
Birmingham Lease [Member] |  |  |  |
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] |  |  |  |
Lease expiration date | Apr. 30, 2026 |  |  |

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