v3.26.1
COMMITMENTS AND CONTINGENCIES (Tables)
12 Months Ended
Mar. 31, 2026
Commitments and Contingencies Disclosure [Abstract]  
SCHEDULE OF RENT EXPENSE STRAIGHT-LINE BASIS

Rent expense is recorded on the straight-line basis and is recorded in cost of manufacturing and general and administrative expense in the consolidated statements of operations. Rent expense is as follows:

 

Lease  2026   2025 
   For the Years Ended March 31, 
Lease  2026   2025 
Ludlow-144  $633,269   $610,409 
Pompano-2311       18,870 
NBV-610   18,249    14,605 
SCHEDULE OF FUTURE MINIMUM RENTAL PAYMENTS

The table below shows the future minimum rental payments, exclusive of taxes, insurance and other costs:

 

Years ending March 31,  Operating Lease Amount   Financing Lease Amount   Total 
2027   667,307    484,151    1,151,458 
2028   666,207    479,337    1,145,544 
2029   440,159    438,045    878,204 
2030       13,740    13,740 
Less: interest   (221,599)   (184,858)   (406,457)
Present value of lease payments  $1,552,074   $1,230,415   $2,782,489 
SCHEDULE OF WEIGHTED -AVERAGE REMAINING TERM AND THE WEIGHTED-AVERAGE DISCOUNT RATE

The weighted-average remaining lease term and the weighted-average discount rate of the Company’s leases were as follows:

 

   For the Years Ended March 31, 
Lease Term and Discount Rate  2026   2025 
Remaining lease term (years)          
Operating leases   2.6    3.6 
Finance leases   2.9    3.8 
Discount rate          
Operating leases   10.0%   10.0%
Finance leases   9.5%   9.5%