v3.26.1
PROPERTY AND EQUIPMENT, NET
 12 Months Ended
Mar. 31, 2026
Property, Plant, and Equipment [Abstract]  
PROPERTY AND EQUIPMENT, NET

NOTE 4 – PROPERTY AND EQUIPMENT, NET

 

Property and equipment consists of the following at March 31, 2026 and 2025:

 

   March 31, 2026   March 31, 2025 
Leasehold improvements  $258,099   $424,041 
Production equipment   619,229    708,150 
R&D equipment   25,184    25,184 
Computer equipment and furniture   155,306    155,305 
Total, at cost   1,057,818    1,312,680 
Accumulated depreciation   (608,937)   (545,806)
Property and equipment, net  $448,881   $766,874 

 

For the years ended March 31, 2026 and 2025, depreciation expense was $63,131 and $118,216, respectively.