PROPERTY AND EQUIPMENT
 12 Months Ended
Mar. 31, 2023
Property, Plant and Equipment [Abstract]  
PROPERTY AND EQUIPMENT

NOTE 6 – PROPERTY AND EQUIPMENT

As of March 31, 2023 and 2022, property and equipment is summarized as follows:

          
   March 31, 
   2023   2022 
      
Property and Equipment          
Plant and machinery  $998,635   $

727,250

 
Furniture and fixtures   114,863    78,867 
Property and equipment gross   1,113,498    806,117 
Less Accumulated Depreciation   (471,592)   (273,609)
Net Book Value  $641,906   $532,508 

Depreciation expense relating to property and equipment for the years ended March 31, 2023 and 2022 was approximately $156,000 and $138,000, respectively.