v3.21.2

5. Property and Equipment (Tables) | 12 Months Ended
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Mar. 31, 2021
Property, Plant and Equipment [Abstract] |
Property and equipment | Property and equipment, net, consisted of the following at March 31, 2021 and 2020:
|  | March 31, 2021 |  |  | March 31, 2020 |
Gym equipment |  | $ | 420,880 |  |  | $ | 163,147 |
Cages |  |  | 132,350 |  |  |  | 124,025 |
Event assets |  |  | 92,117 |  |  |  | 61,319 |
Furniture and fixtures |  |  | 16,766 |  |  |  | – |
Production truck gear |  |  | 11,740 |  |  |  | – |
Production equipment |  |  | 32,875 |  |  |  | 30,697 |
Venue lighting system |  |  | 37,250 |  |  |  | – |
Leasehold improvements |  |  | 43,712 |  |  |  | – |
Electronics hardware and software |  |  | 124,624 |  |  |  | 11,845 |
Trucks trailers and vehicles |  |  | 197,921 |  |  |  | 11,210 |
|  |  | 1,110,235 |  |  |  | 402,243 |
Less: accumulated depreciation |  |  | (165,236 | ) |  |  | (50,850 | )
|  | $ | 944,999 |  |  | $ | 351,393 |

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- Definition Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(13)) -URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229 + Details
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