v3.25.2
INCOME TAXES (Tables)
12 Months Ended
Mar. 31, 2025
INCOME TAXES  
Schedule of reconciliation between the statutory federal income tax provision and the actual effective tax provision

Years ended March 31,

    

2025

    

2024

Federal tax (benefit) at statutory rate (20.0%) before loss carry-forward

$

100,137

$

(83,116)

Permanent and other differences

 

(169,522)

 

65,581

State income tax benefit – net of federal effect

 

(19,764)

 

(18,761)

Change in deferred tax asset valuation allowance

 

(271,851)

 

36,296

Current income tax benefit

$

(361,000)

$

Schedule of deferred tax assets

March 31, 

    

2025

    

2024

Deferred tax assets:

Accruals and allowances

$

219,674

$

103,554

Non-deductible capitalized inventory

 

11,462

 

11,900

Net operating loss carry forward

 

736,679

 

1,124,212

Research and development tax credit carry forward

 

36,253

 

36,253

Allowance for unrealizable deferred tax assets

 

(643,068)

 

(1,275,919)

Net deferred tax asset

$

361,000

$