Encision (ECIA) 10-K 13 Jul 22 2022 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Mar. 31, 2022	May 31, 2022	Sep. 30, 2021
Entity Information [Line Items]
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Mar. 31, 2022
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2022
Current Fiscal Year End Date	--03-31
Entity File Number	0-28604
Entity Registrant Name	ENCISION INC.
Entity Central Index Key	0000930775
Entity Tax Identification Number	84-1162056
Entity Incorporation, State or Country Code	CO
Entity Address, Address Line One	6797 Winchester Circle
Entity Address, City or Town	Boulder
Entity Address, State or Province	CO
Entity Address, Postal Zip Code	80301
City Area Code	303
Local Phone Number	444-2600
Title of 12(b) Security	Common Stock, no par value
Trading Symbol	ECIA
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float			$ 7,251,510
Entity Common Stock, Shares Outstanding		11,719,543
Auditor Name	Gries & Associates, LLC
Auditor Firm ID	6778
Auditor Location	Denver, CO
Eide Bailly LLP [Member]
Entity Information [Line Items]
Auditor Name	Eide Bailly LLP
Auditor Firm ID	286
Auditor Location	Denver, Colorado

Balance Sheets

Balance Sheets - USD ($)	Mar. 31, 2022	Mar. 31, 2021
Current assets:
Cash	$ 949,645	$ 1,474,339
Accounts receivable, net of allowance for doubtful accounts of $0 at March 31, 2022 and $35,000 at March 31, 2021	947,623	1,024,370
Inventories, net of reserve for obsolescence of $36,000 at March 31, 2022 and $70,000 at March 31, 2021	1,584,321	1,445,134
Prepaid expenses and other assets	120,133	154,151
Total current assets	3,601,722	4,097,994
Equipment:
Furniture, fixtures and equipment, at cost	2,468,949	2,695,297
Accumulated depreciation	(2,279,652)	(2,429,580)
Equipment, net	189,297	265,717
Right of use asset	786,407	1,060,971
Patents, net of accumulated amortization of $282,081 at March 31, 2022 and $317,822 at March 31, 2021	180,719	213,368
Other assets	34,240	20,496
TOTAL ASSETS	4,792,385	5,658,546
Current liabilities:
Accounts payable	576,381	389,088
Line of credit	0	0
Secured notes	21,491	20,397
Accrued compensation	190,853	181,686
Other accrued liabilities	125,179	282,102
Accrued lease liability	362,487	302,978
Total current liabilities	1,276,391	1,176,251
Long-term liability:
Secured notes	205,809	220,263
Accrued lease liability	564,321	926,808
Unsecured promissory note	0	533,118
Total liabilities	2,046,521	2,856,440
Shareholders’ equity:
Preferred stock, no par value: 10,000,000 shares authorized; none issued and outstanding	0	0
Common stock and additional paid-in capital, no par value: 100,000,000 shares authorized; 11,719,543 issued and outstanding at March 31, 2022 and 11,582,641 at March 31, 2021	24,275,183	24,265,831
Accumulated (deficit)	(21,529,319)	(21,463,725)
Total shareholders’ equity	2,745,864	2,802,106
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY	$ 4,792,385	$ 5,658,546

Balance Sheets (Parenthetical)

Balance Sheets (Parenthetical) - USD ($)	Mar. 31, 2022	Mar. 31, 2021
Statement of Financial Position [Abstract]
Accounts receivable, allowance for doubtful accounts	$ 0	$ 35,000
Inventories, reserve for obsolescence	36,000	70,000
Accumulated amortization	$ 282,081	$ 317,822
Preferred Stock, Par or Stated Value Per Share	$ 0	$ 0
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0	$ 0
Common stock and additional paid-in capital, shares authorized	100,000,000	100,000,000
Common stock and additional paid-in capital, shares issued	11,719,543	11,582,641
Common stock and additional paid-in capital, shares outstanding	11,719,543	11,582,641

Statements of Operations

Statements of Operations - USD ($)	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
NET REVENUE:
Total revenue	$ 7,668,636	$ 7,537,834
COST OF REVENUE:
Total cost of revenue	3,880,218	3,632,731
GROSS PROFIT	3,788,418	3,905,103
OPERATING EXPENSES:
Sales and marketing	2,084,110	2,020,435
General and administrative	1,381,087	1,376,767
Research and development	918,155	569,542
Total operating expenses	4,383,352	3,966,744
OPERATING (LOSS)	(594,934)	(61,641)
OTHER INCOME (EXPENSE):
Interest expense, net	(7,224)	(87,127)
Extinguishment of debt income	533,118	598,567
Other income, net	3,446	134,935
Interest expense, extinguishment of debt income and other income, net	529,340	646,375
INCOME (LOSS) BEFORE PROVISION FOR INCOME TAXES	(65,594)	584,734
Provision for income taxes	0	0
NET INCOME (LOSS)	$ (65,594)	$ 584,734
Net income (loss) per share—basic and diluted	$ (0.01)	$ 0.05
Weighted average shares—basic	11,625,118	11,582,641
Weighted average shares—diluted	11,625,118	11,767,997
Product [Member]
NET REVENUE:
Total revenue	$ 6,914,678	$ 7,010,657
COST OF REVENUE:
Total cost of revenue	3,509,158	3,375,307
GROSS PROFIT	3,405,520	3,635,350
OPERATING EXPENSES:
OPERATING (LOSS)	(977,832)	(357,248)
Service [Member]
NET REVENUE:
Total revenue	753,958	527,177
COST OF REVENUE:
Total cost of revenue	371,060	257,424
GROSS PROFIT	382,898	269,753
OPERATING EXPENSES:
OPERATING (LOSS)	$ 382,898	$ 269,753

Statements of Shareholders' Equ

Statements of Shareholders' Equity - USD ($)	Common Stock And Additional Paid In Capital [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Mar. 31, 2020	$ 24,232,477	$ (22,048,459)	$ 2,184,018
Beginning balance , shares at Mar. 31, 2020	11,582,641
Net loss		584,734	584,734
Compensation expense related to equities	33,354		33,354
Ending balance, value at Mar. 31, 2021	$ 24,265,831	(21,463,725)	2,802,106
Ending balance , shares at Mar. 31, 2021	11,582,641
Net loss		(65,594)	(65,594)
Compensation expense related to equities	40,853		40,863
Options exercised	$ (31,501)		(31,511)
Options exercised , shares	136,902
Ending balance, value at Mar. 31, 2022	$ 24,275,183	$ (21,529,319)	$ 2,745,864
Ending balance , shares at Mar. 31, 2022	11,719,543

Statements of Cash Flows

Statements of Cash Flows - USD ($)	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Cash flows (used in) from operating activities:
Net (loss) income	$ (65,594)	$ 584,734
Adjustments to reconcile net (loss) income to net cash (used in) provided by operating activities:
Extinguishment of debt income	(533,118)	(598,567)
Write-off of tooling	31,000	0
Depreciation and amortization	113,470	88,955
Stock-based compensation expense related to stock options	40,853	33,354
(Recovery from) provision for doubtful accounts, net change	(35,000)	(23,000)
Provision for (recovery from) for inventory obsolescence, net change	(34,000)	31,000
Other income from release of account payable	0	(56,435)
Change in operating assets and liabilities:
Right of use asset, net	(28,414)	63,169
Accounts receivable	163,456	(120,176)
Inventories	(105,187)	149,767
Prepaid expenses and other assets	(31,435)	(82,460)
Accounts payable	187,293	700
Accrued compensation and other accrued liabilities	(147,756)	148,905
Net cash (used in) provided by operating activities	(444,432)	219,946
Cash flows (used in) investing activities:
Acquisition of property and equipment	(17,550)	(30,020)
Patent costs	(17,851)	(15,166)
Net cash (used in) investing activities	(35,401)	(45,186)
Cash flows from (used in) financing activities:
(Paydown of) borrowings from credit facility, net change	0	(370,498)
Proceeds from secured notes	0	153,260
(Paydown of) secured notes	(13,360)	0
Net payments from exercise of stock options	(31,501)	0
Proceeds from PPP loans	0	1,131,685
Net cash (used in) provided by financing activities	(44,861)	914,447
Net (decrease) increase in cash	(524,694)	1,089,207
Cash, beginning of fiscal year	1,474,339	385,132
Cash, end of fiscal year	949,645	1,474,339
Supplemental disclosure of non-cash investing activity information:
Acquisition of property and equipment through secured note payable	0	87,400
Supplemental disclosures of cash flow information:
Cash paid during the year for interest	$ 7,224	$ 80,251

Description of Business and Bas

Description of Business and Basis of Presentation	12 Months Ended
	Mar. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Description of Business and Basis of Presentation	1. Description of Business and Basis of Presentation Encision Inc. is a medical device company that designs, develops, manufactures and markets patented surgical instruments that provide greater safety to patients undergoing minimally-invasive surgery. We believe that our patented AEM ® We have an accumulated deficit of $ 21,529,319 Our strategic marketing and sales plan is designed to expand the use of our products in surgically active hospitals in the United States. We had (net loss) and net income available to shareholders of $( 65,594 584,734 949,645 227,300 533,118 2 1.0 The accompanying consolidated financial statements have been prepared assuming that we will continue as a going concern.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Mar. 31, 2022
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	2. Summary of Significant Accounting Policies Use of Estimates in the Preparation of Financial Statements Cash and Cash Equivalents Fair Value of Financial Instruments Concentration of Credit Risk 250,000 250,000 We have no significant off-balance sheet concentrations of credit risk such as foreign exchange contracts, options contracts or other foreign hedging arrangements. We maintain the majority of our cash balances with one financial institution in the form of demand deposits. Accounts receivable are typically unsecured and are derived from transactions with and from entities in the healthcare industry primarily located in the United States. Accordingly, we may be exposed to credit risk generally associated with the healthcare industry. We maintain allowances for doubtful accounts for estimated losses resulting from the inability of our customers to make required payments. We charge interest on past due accounts on a case-by-case basis. A summary of the activity in our allowance for doubtful accounts is as follows: Summary of the activity in allowance for doubtful accounts Years Ended March 31, 2022 March 31, 2021 Balance, beginning of year $ 35,000 $ 58,000 Provision for (recoveries of) estimated losses (33,910 ) (16,322 ) Write-off of uncollectible accounts (1,090 ) (6,678 ) Balance, end of year $ 0 $ 35,000 The net accounts receivable balance at March 31, 2022 of $ 947,623 1,024,370 Warranty Accrual We provide for the estimated cost of product warranties at the time sales are recognized. While we engage in extensive product quality programs and processes, including actively monitoring and evaluating the quality of our component suppliers, our warranty obligation is based upon historical experience and is also affected by product failure rates and material usage in correcting a product failure. Should actual product failure rates or material usage costs differ from our estimates, revisions to the estimated warranty liability would be required. There was no warranty accrual at March 31, 2022. Inventories Inventories are stated at the lower of cost (first-in, first-out basis) or net realizable value. We reduce inventory for estimated obsolete or unmarketable inventory equal to the difference between the cost of inventory and the net realizable value based upon assumptions about future demand and market conditions. If actual market conditions are less favorable than those projected by management, additional inventory write-downs may be required. At March 31, 2022 and 2021, inventory consisted of the following: Schedule of inventory March 31, 2022 March 31, 2021 Raw materials $ 1,083,387 $ 1,038,094 Finished goods 536,934 477,040 Total gross inventories 1,620,321 1,515,134 Less reserve for obsolescence (36,000 ) (70,000 ) Total net inventories $ 1,584,321 $ 1,445,134 A summary of the activity in our inventory reserve for obsolescence is as follows: Summary of the activity in inventory reserve for obsolescence Years Ended March 31, 2022 March 31, 2021 Balance, beginning of year $ 70,000 $ 39,000 Provision for estimated obsolescence 17,578 31,528 Write-off of obsolete inventory (51,578 ) (528 ) Balance, end of year $ 36,000 $ 70,000 Property and Equipment 62,970 58,861 Long-Lived Assets Patents Summary of patents March 31, 2022 March 31, 2021 Patents issued $ 496,901 $ 496,901 Write off of obsolete patents (86,239 ) — Accumulated amortization (265,762 ) (308,155 ) Patents issued, net of accumulated amortization 144,900 188,746 Patent applications 52,138 34,288 Accumulated amortization (16,319 ) (9,666 ) Patent applications, net of accumulated amortization 35,819 24,622 Total net patents and patent applications $ 180,719 $ 213,368 The expected annual amortization expense related to patents and patent applications as of March 31, 2022, for the next five fiscal years, is as follows: Schedule of expected annual amortization expense related to patents and patent applications for the next five fiscal years Fiscal Year Amount 2023 $ 25,597 2024 23,788 2025 22,884 2026 21,929 2027 21,112 Thereafter 65,409 Total $ 180,719 Other Accrued Liabilities Schedule of other accrued liabilities March 31, 2022 March 31, 2021 Bonus $ — $ 95,795 Sales commissions 29,157 45,370 Sales and use tax 13,967 15,065 Marketing fees 15,735 15,330 Payroll taxes, payroll 53,998 93,857 Miscellaneous 12,322 16,685 Total other accrued liabilities $ 125,179 $ 282,102 Income Taxes ASC 740 prescribes a comprehensive model for how companies should recognize, measure, present, and disclose in their financial statements uncertain tax positions taken or expected to be taken on a tax return. Under ASC 740, tax positions must initially be recognized in the financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. Such tax positions must initially and subsequently be measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the tax authority assuming full knowledge of the position and relevant facts. The cumulative effect of adopting ASC 740 on April 1, 2007 has been recorded net in deferred tax assets, which resulted in no ASC 740 liability on the balance sheet. The total amount of unrecognized tax benefits as of the date of adoption was zero. There are open statutes of limitations for taxing authorities in federal and state jurisdictions to audit the Company’s tax returns from fiscal year ended March 31, 2021 through the current period. Our policy is to account for income tax related interest and penalties in income tax expense in the statements of operations. There have been no income tax related interest or penalties assessed or recorded. Because the Company has provided a full valuation allowance on all of its deferred tax assets, the adoption of ASC 740 had no impact on our effective tax rate. Revenue Recognition Sales Taxes Research and Development Expenses Advertising Costs Stock-Based Compensation ASC 718 requires companies to estimate the fair value of share-based payment awards on the date of grant using an option-pricing model. The value of the portion of the award that is ultimately expected to vest is recognized as expense over the requisite service periods in the accompanying statements of operations. Stock-based compensation expense recognized during the period is based on the value of the portion of share-based payment awards that is ultimately expected to vest during the period. Stock-based compensation expense recognized in our statements of operations for fiscal years 2022 and 2021 included compensation expense for share-based payment awards granted prior to, but not yet vested as of March 31, 2022, based on the grant date fair value. Compensation expense for all share-based payment is recognized using the straight-line, single-option method. As stock-based compensation expense recognized in the accompanying statements of operations for fiscal years 2022 and 2021 is based on awards ultimately expected to vest, it has been reduced for estimated forfeitures. ASC 718 requires forfeitures to be estimated at the time of grant and revised, if necessary, in subsequent periods if actual forfeitures differ from those estimates. We used the Black-Scholes option-pricing model (“Black-Scholes model”) to determine fair value. Our determination of fair value of share-based payment awards on the date of grant using an option-pricing model is affected by our stock price as well as assumptions regarding a number of highly complex and subjective variables. These variables include, but are not limited to our expected stock price volatility over the term of the awards, and actual and projected employee stock option exercise behaviors. Although the fair value of employee stock options is determined in accordance with ASC 718 using an option-pricing model, that value may not be indicative of the fair value observed in a willing buyer/willing seller market transaction. Stock-based compensation expense recognized under ASC 718 for fiscal years 2022 and 2021 was $ 40,853 33,354 Stock-based compensation expense related to director and employee stock options under ASC 718 for fiscal years 2022 and 2021 was allocated as follows: Schedule of stock-based compensation expense related to employee stock options Years Ended March 31, 2022 March 31, 2021 Cost of sales $ 619 $ 3,669 Sales and marketing 6,067 4,871 General and administrative 30,955 22,632 Research and development 3,212 2,182 Stock-based compensation expense $ 40,853 $ 33,354 Segment Reporting Schedule of service performs electrical engineering activities for external entities Year Ended March 31, 2022 Year Ended March 31, 2021 Product Service Total Product Service Total Net revenue $ 6,914,678 $ 753,958 $ 7,668,636 $ 7,010,657 $ 527,177 $ 7,537,834 Cost of revenue 3,509,158 371,060 3,880,218 3,375,307 257,424 3,632,731 Gross profit 3,405,520 382,898 3,788,418 3,635,350 269,753 3,905,103 Operating income (loss) (977,832 ) 382,898 (594,934 ) (357,248 ) 269,753 (61,641 ) Depreciation and amortization 113,470 — 113,470 88,955 — 88,955 Capital expenditures 17,550 — 17,550 117,420 — 117,420 Equipment and patents, net $ 370,016 $ — $ 370,016 $ 479,085 $ — $ 479,085 Basic and Diluted Income per Common Share The following table presents the calculation of basic and diluted net income (loss) per share: Schedule of calculation of basic and diluted net income (loss) per share Years Ended March 31, 2022 March 31, 2021 Net income (loss) $ (65,594 ) $ 584,734 Weighted-average shares — basic 11,625,118 11,582,641 Effect of dilutive potential common shares — 185,356 Weighted-average shares — basic and diluted 11,625,118 11,767,997 Net loss per share — basic and diluted $ (0.01 ) $ 0.05 Antidilutive equity units 1,061,000 850,644 Recent Accounting Pronouncements .

Shareholders_ Equity

Shareholders’ Equity	12 Months Ended
	Mar. 31, 2022
Equity [Abstract]
Shareholders’ Equity	3. Shareholders’ Equity Stock Option Plans. Under ASC 718, the value of each employee stock option was estimated on the date of grant using the Black-Scholes model for the purpose of financial information in accordance with ASC 718. The use of a Black-Scholes model requires the use of actual employee exercise behavior data and the use of a number of assumptions including expected volatility, risk-free interest rate and expected dividends. Employee stock options for 270,000 110,000 As of March 31, 2022, $ 194,000 Summary of assumptions for employee stock options Years Ended March 31, 2022 March 31, 2021 Risk-free interest rate 0.8 1.05 0.3 0.4 Expected life (in years) 5.0 5.0 Expected volatility 69 76 87 Expected dividend 0 0 Cumulative compensation cost recognized in net income or loss with respect to options that are forfeited prior to vesting is adjusted as a reduction of compensation expense in the period of forfeiture. The volatility of the stock is based on the historical volatility for the period that approximates the expected lives of the options being valued. Fair value computations are highly sensitive to the volatility factor; the greater the volatility, the higher the computed fair value of options granted. The total fair value of options granted was computed to be approximately $ 213,000 40,000 40,853 33,354 The Black-Scholes model was developed for use in estimating the fair value of traded options that have no vesting restrictions and are fully transferable. In addition, option valuation models require the use of assumptions, including the expected stock price volatility. Because our employee stock options have characteristics significantly different than those of traded options, and because changes in the subjective input assumptions can materially affect the fair value estimate, in management’s opinion, the existing models do not necessarily provide a reliable single measure of the fair value of our employee stock options. A summary of our stock option activity and related information for equity compensation plans approved by security holders for each of the fiscal years ended March 31, 2022 and 2021 is as follows: Summary of stock option activity and related information for equity compensation plans STOCK OPTIONS OUTSTANDING Number Outstanding Weighted-Average Exercise Price per Share BALANCE AT MARCH 31, 2020 754,000 $ 0.39 Granted 110,000 0.54 Forfeited/expired (72,000 ) 0.51 BALANCE AT MARCH 31, 2021 792,000 $ 0.40 Granted 270,000 1.36 Exercised (136,902 ) 0.32 Forfeited/expired (108,098 ) 0.27 Reclassified 244,000 0.52 BALANCE AT MARCH 31, 2022 1,061,000 $ 0.65 A summary of our stock option activity and related information for equity compensation plans not approved by security holders for the fiscal year ended March 31, 2022 is as follows: Summary of RSU activity and related information for equity compensation plans STOCK OPTIONS OUTSTANDING Number Outstanding Weighted-Average Exercise Price per Share BALANCE AT MARCH 31, 2020 244,000 $ 0.52 Forfeited/expired 0 $ 0.00 BALANCE AT MARCH 31, 2021 244,000 $ 0.52 Reclassified (244,000 ) $ 0.52 BALANCE AT MARCH 31, 2022 — $ 0.00 The following table summarizes information about employee stock options outstanding and exercisable at March 31, 2022: Summary of information about employee stock options outstanding and exercisable STOCK OPTIONS OUTSTANDING STOCK OPTIONS EXERCISABLE Range of Exercise Prices Number Outstanding Weighted-Average Remaining Contractual Life (in Years) Weighted-Average Exercise Price per Share Number Exercisable Weighted-Average Exercise Price per Share $0.32 - $0.35 320,000 2.0 $ 0.34 207,242 $ 0.34 $0.38 - $0.50 421,000 1.6 $ 0.43 317,503 $ 0.43 $0.54 - $1.40 320,000 4.4 $ 1.24 18,144 $ 0.55 1,061,000 2.6 $ 0.65 542,889 $ 0.40 The 1,061,000

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Mar. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	4. Commitments and Contingencies We have a noncancelable lease agreement for our facilities at 6797 Winchester Circle, Boulder, Colorado. The lease expires October 31, 2024. On April 1, 2021, we adopted Accounting Standards Codification (“ASC”) ASC 842 “Leases” using the initial date of adoption method, whereby the adoption does not impact any periods prior to April 1, 2019. ASC Topic 842 retains a distinction between finance leases and operating leases. The classification criteria for distinguishing between finance leases and operating leases are substantially similar to the classification criteria for distinguishing between capital leases and operating leases in the previous leases’ guidance. We recorded an operating Right of Use (“ROU”) asset of $ 1,555,150 1,619,842 64,692 If the rate implicit in the lease is not readily determinable, we use our incremental borrowing rate as the discount rate. We use our best judgement when determining the incremental borrowing rate, which is the rate of interest that we would have to pay to borrow on a collateralized basis over a similar term to the lease payments. Our operating lease includes the use of real property. We have not identified any material finance leases as of March 31, 2022. For the years ended March 31, 2022 and 2021, we had $ 357,644 322,961 The following is a maturity analysis of the annual undiscounted cash flows reconciled to the carrying value of the operating lease liabilities as of March 31, 2022: Schedule of operating lease payment Fiscal Year Amount 2023 $ 372,167 2024 386,667 2025 232,139 Total operating lease payments 990,973 Less imputed interest (64,165 ) Total operating lease liabilities $ 926,808 Weighted-average remaining lease term 2.5 Weighted-average discount rate 5.0 % During January 2021, we canceled our relationship with Crestmark Bank. We had no borrowings and incurred a $20,000 exit fee. On August 4, 2020, we received $ 150,000 150,000 3.75 598,567 598,567 533,118 533,118 The minimum future EIDL payment, by fiscal year, as of March 31, 2022 is as follows: Schedule of EIDL payment Fiscal Year Amount 2023 1,997 2023 3,091 2024 3,208 2025 3,331 2026 3,457 Thereafter 136,916 Total $ 152,000 The minimum future U.S. Bank payment, by fiscal year, as of March 31, 2022 is as follows: Schedule of principal U.S. Bank payment Fiscal Year Amount 2023 18,400 2023 18,400 2024 18,400 2025 18,400 2026 15,060 Total $ 88,660 We are subject to regulation by the United States Food and Drug Administration (“FDA”). The FDA provides regulations governing the manufacture and sale of our products and regularly inspects us and other manufacturers to determine our and their compliance with these regulations. As of March 31, 2022, we believe we were in substantial compliance with all known regulations. FDA inspections are conducted periodically at the discretion of the FDA. We were last inspected in October 2019. Our obligation with respect to employee severance benefits is minimized by the “at will” nature of the employee relationships. Our total obligation with respect to contingent severance benefit obligations was none as of March 31, 2022 and 2021.

Income Taxes

Income Taxes	12 Months Ended
	Mar. 31, 2022
Income Tax Disclosure [Abstract]
Income Taxes	5. Income Taxes We account for income taxes under ASC 740, which requires the use of the liability method. ASC 740 provides that deferred income tax assets and liabilities are recorded based on the differences between the tax bases of assets and liabilities and their carrying amounts for financial reporting purposes, referred to as temporary differences. Deferred income tax assets and liabilities at the end of each period are determined using the currently enacted tax rates applied to taxable income in the periods in which the deferred income tax assets and liabilities are expected to be settled or realized. Income tax provision (benefit) for income taxes is summarized below: Schedule of components of income tax expense (benefit) Years Ended March 31, 2022 March 31, 2021 Current: Federal $ — $ — State — — Total current — — Deferred: Federal (52,000 ) 228,000 State (10,000 ) 44,000 Total deferred (62,000 ) 272,000 Valuation allowance 62,000 (272,000 ) Total $ — $ — The following is a reconciliation between the effective rate and the federal statutory rate: Schedule of Effective Income Tax Rate Reconciliation Years Ended March 31, 2022 March 31, 2021 Expected income tax rate $ (14,000 ) $ 123,000 State income taxes, net of federal tax benefit (3,000 ) 23,000 PPP forgiveness (133,000 ) (150,000 ) Other permanent differences 10,000 1,000 Research credits (9,000 ) (40,000 ) Change in valuation allowance 149,000 43,000 Income tax expense $ — $ — The components of the net accumulated deferred income tax asset (liability) are as follows: Schedule of components of the deferred tax asset Years Ended March 31, 2022 March 31, 2021 Other deferred assets $ 58,000 $ 148,000 Valuation allowance (58,000 ) (148,000 ) Current deferred tax assets — — Credits and net operating loss carryforwards 2,303,000 2,151,000 Valuation allowance (2,303,000 ) (2,151,000 ) Long-term deferred tax assets — — Total deferred tax assets — — Valuation allowance — — Long-term deferred tax liabilities — — Total deferred tax liabilities — — Net deferred tax assets (liabilities) $ — $ — The primary components of our deferred tax assets are described below: Years Ended March 31, 2022 March 31, 2021 Differences in reporting long-term assets $ 58,000 $ 148,000 Credits and net operating loss carryforwards 2,303,000 2,151,000 Less valuation allowance (2,361,000 ) (2,299,000 ) Total deferred tax assets $ — $ — In assessing the realizability of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which net operating losses and reversal of timing differences may offset taxable income. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income, and tax planning strategies in making this assessment. A valuation allowance is provided when it is more likely than not that some portion or all of a deferred tax asset will not be realized. Due to our lack of earnings history, the net deferred tax assets have been fully offset by a valuation allowance. As of March 31, 2022, we had approximately $ 7.7 376,000 March 31, 2041

Major Customers_Suppliers

Major Customers/Suppliers	12 Months Ended
	Mar. 31, 2022
Major Customerssuppliers
Major Customers/Suppliers	6. Major Customers/Suppliers We depend on sales that are generated from hospitals’ ongoing usage of AEM surgical instruments. In fiscal year 2022, we generated sales from over 300 hospitals that have changed to AEM products. Auris Health contributed 10 47

Defined Contribution Employee B

Defined Contribution Employee Benefit Plan	12 Months Ended
	Mar. 31, 2022
Share-Based Payment Arrangement [Abstract]
Defined Contribution Employee Benefit Plan	7. Defined Contribution Employee Benefit Plan We have adopted a 401(k) Profit Sharing Plan which covers all full-time employees who have completed at least three months of full-time continuous service and are age eighteen or older. Participants may defer up to 20% of their gross pay up to a maximum limit determined by law. Participants are immediately vested in their contributions. We may make discretionary contributions based on corporate financial results for the fiscal year. To date, we have not made contributions to the 401(k) Profit Sharing Plan. Vesting in a contribution account (our contribution) is based on years of service, with a participant fully vested after five years of credited service.

Related Party Transaction

Related Party Transaction	12 Months Ended
	Mar. 31, 2022
Related Party Transactions [Abstract]
Related Party Transaction	8. Related Party Transaction We paid consulting fees of $ 71,908 66,003

Subsequent Events

Subsequent Events	12 Months Ended
	Mar. 31, 2022
Subsequent Events [Abstract]
Subsequent Events	9. Subsequent Events Except for the item that follows, management evaluated all of our activity and concluded that, as of the date the financial statements were issued, no subsequent events have occurred that would require recognition in the financial statements or disclosure in the notes to the financial statements. On August 23, 2021, we entered into a Supply Agreement with Auris Health, Inc. On May 5, 2022, the parties mutually agreed to terminate the Supply Agreement.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Mar. 31, 2022
Accounting Policies [Abstract]
Use of Estimates in the Preparation of Financial Statements	Use of Estimates in the Preparation of Financial Statements
Cash and Cash Equivalents	Cash and Cash Equivalents
Fair Value of Financial Instruments	Fair Value of Financial Instruments
Concentration of Credit Risk	Concentration of Credit Risk 250,000 250,000 We have no significant off-balance sheet concentrations of credit risk such as foreign exchange contracts, options contracts or other foreign hedging arrangements. We maintain the majority of our cash balances with one financial institution in the form of demand deposits. Accounts receivable are typically unsecured and are derived from transactions with and from entities in the healthcare industry primarily located in the United States. Accordingly, we may be exposed to credit risk generally associated with the healthcare industry. We maintain allowances for doubtful accounts for estimated losses resulting from the inability of our customers to make required payments. We charge interest on past due accounts on a case-by-case basis. A summary of the activity in our allowance for doubtful accounts is as follows: Summary of the activity in allowance for doubtful accounts Years Ended March 31, 2022 March 31, 2021 Balance, beginning of year $ 35,000 $ 58,000 Provision for (recoveries of) estimated losses (33,910 ) (16,322 ) Write-off of uncollectible accounts (1,090 ) (6,678 ) Balance, end of year $ 0 $ 35,000 The net accounts receivable balance at March 31, 2022 of $ 947,623 1,024,370
Warranty Accrual	Warranty Accrual We provide for the estimated cost of product warranties at the time sales are recognized. While we engage in extensive product quality programs and processes, including actively monitoring and evaluating the quality of our component suppliers, our warranty obligation is based upon historical experience and is also affected by product failure rates and material usage in correcting a product failure. Should actual product failure rates or material usage costs differ from our estimates, revisions to the estimated warranty liability would be required. There was no warranty accrual at March 31, 2022.
Inventories	Inventories Inventories are stated at the lower of cost (first-in, first-out basis) or net realizable value. We reduce inventory for estimated obsolete or unmarketable inventory equal to the difference between the cost of inventory and the net realizable value based upon assumptions about future demand and market conditions. If actual market conditions are less favorable than those projected by management, additional inventory write-downs may be required. At March 31, 2022 and 2021, inventory consisted of the following: Schedule of inventory March 31, 2022 March 31, 2021 Raw materials $ 1,083,387 $ 1,038,094 Finished goods 536,934 477,040 Total gross inventories 1,620,321 1,515,134 Less reserve for obsolescence (36,000 ) (70,000 ) Total net inventories $ 1,584,321 $ 1,445,134 A summary of the activity in our inventory reserve for obsolescence is as follows: Summary of the activity in inventory reserve for obsolescence Years Ended March 31, 2022 March 31, 2021 Balance, beginning of year $ 70,000 $ 39,000 Provision for estimated obsolescence 17,578 31,528 Write-off of obsolete inventory (51,578 ) (528 ) Balance, end of year $ 36,000 $ 70,000
Property and Equipment	Property and Equipment 62,970 58,861
Long-Lived Assets	Long-Lived Assets
Patents	Patents Summary of patents March 31, 2022 March 31, 2021 Patents issued $ 496,901 $ 496,901 Write off of obsolete patents (86,239 ) — Accumulated amortization (265,762 ) (308,155 ) Patents issued, net of accumulated amortization 144,900 188,746 Patent applications 52,138 34,288 Accumulated amortization (16,319 ) (9,666 ) Patent applications, net of accumulated amortization 35,819 24,622 Total net patents and patent applications $ 180,719 $ 213,368 The expected annual amortization expense related to patents and patent applications as of March 31, 2022, for the next five fiscal years, is as follows: Schedule of expected annual amortization expense related to patents and patent applications for the next five fiscal years Fiscal Year Amount 2023 $ 25,597 2024 23,788 2025 22,884 2026 21,929 2027 21,112 Thereafter 65,409 Total $ 180,719
Other Accrued Liabilities	Other Accrued Liabilities Schedule of other accrued liabilities March 31, 2022 March 31, 2021 Bonus $ — $ 95,795 Sales commissions 29,157 45,370 Sales and use tax 13,967 15,065 Marketing fees 15,735 15,330 Payroll taxes, payroll 53,998 93,857 Miscellaneous 12,322 16,685 Total other accrued liabilities $ 125,179 $ 282,102
Income Taxes	Income Taxes ASC 740 prescribes a comprehensive model for how companies should recognize, measure, present, and disclose in their financial statements uncertain tax positions taken or expected to be taken on a tax return. Under ASC 740, tax positions must initially be recognized in the financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. Such tax positions must initially and subsequently be measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the tax authority assuming full knowledge of the position and relevant facts. The cumulative effect of adopting ASC 740 on April 1, 2007 has been recorded net in deferred tax assets, which resulted in no ASC 740 liability on the balance sheet. The total amount of unrecognized tax benefits as of the date of adoption was zero. There are open statutes of limitations for taxing authorities in federal and state jurisdictions to audit the Company’s tax returns from fiscal year ended March 31, 2021 through the current period. Our policy is to account for income tax related interest and penalties in income tax expense in the statements of operations. There have been no income tax related interest or penalties assessed or recorded. Because the Company has provided a full valuation allowance on all of its deferred tax assets, the adoption of ASC 740 had no impact on our effective tax rate.
Revenue Recognition	Revenue Recognition
Sales Taxes	Sales Taxes
Research and Development Expenses. We expense research and development costs for products and processes as incurred.	Research and Development Expenses
Advertising Costs	Advertising Costs
Stock-Based Compensation	Stock-Based Compensation ASC 718 requires companies to estimate the fair value of share-based payment awards on the date of grant using an option-pricing model. The value of the portion of the award that is ultimately expected to vest is recognized as expense over the requisite service periods in the accompanying statements of operations. Stock-based compensation expense recognized during the period is based on the value of the portion of share-based payment awards that is ultimately expected to vest during the period. Stock-based compensation expense recognized in our statements of operations for fiscal years 2022 and 2021 included compensation expense for share-based payment awards granted prior to, but not yet vested as of March 31, 2022, based on the grant date fair value. Compensation expense for all share-based payment is recognized using the straight-line, single-option method. As stock-based compensation expense recognized in the accompanying statements of operations for fiscal years 2022 and 2021 is based on awards ultimately expected to vest, it has been reduced for estimated forfeitures. ASC 718 requires forfeitures to be estimated at the time of grant and revised, if necessary, in subsequent periods if actual forfeitures differ from those estimates. We used the Black-Scholes option-pricing model (“Black-Scholes model”) to determine fair value. Our determination of fair value of share-based payment awards on the date of grant using an option-pricing model is affected by our stock price as well as assumptions regarding a number of highly complex and subjective variables. These variables include, but are not limited to our expected stock price volatility over the term of the awards, and actual and projected employee stock option exercise behaviors. Although the fair value of employee stock options is determined in accordance with ASC 718 using an option-pricing model, that value may not be indicative of the fair value observed in a willing buyer/willing seller market transaction. Stock-based compensation expense recognized under ASC 718 for fiscal years 2022 and 2021 was $ 40,853 33,354 Stock-based compensation expense related to director and employee stock options under ASC 718 for fiscal years 2022 and 2021 was allocated as follows: Schedule of stock-based compensation expense related to employee stock options Years Ended March 31, 2022 March 31, 2021 Cost of sales $ 619 $ 3,669 Sales and marketing 6,067 4,871 General and administrative 30,955 22,632 Research and development 3,212 2,182 Stock-based compensation expense $ 40,853 $ 33,354
Segment Reporting	Segment Reporting Schedule of service performs electrical engineering activities for external entities Year Ended March 31, 2022 Year Ended March 31, 2021 Product Service Total Product Service Total Net revenue $ 6,914,678 $ 753,958 $ 7,668,636 $ 7,010,657 $ 527,177 $ 7,537,834 Cost of revenue 3,509,158 371,060 3,880,218 3,375,307 257,424 3,632,731 Gross profit 3,405,520 382,898 3,788,418 3,635,350 269,753 3,905,103 Operating income (loss) (977,832 ) 382,898 (594,934 ) (357,248 ) 269,753 (61,641 ) Depreciation and amortization 113,470 — 113,470 88,955 — 88,955 Capital expenditures 17,550 — 17,550 117,420 — 117,420 Equipment and patents, net $ 370,016 $ — $ 370,016 $ 479,085 $ — $ 479,085
Basic and Diluted Income per Common Share	Basic and Diluted Income per Common Share The following table presents the calculation of basic and diluted net income (loss) per share: Schedule of calculation of basic and diluted net income (loss) per share Years Ended March 31, 2022 March 31, 2021 Net income (loss) $ (65,594 ) $ 584,734 Weighted-average shares — basic 11,625,118 11,582,641 Effect of dilutive potential common shares — 185,356 Weighted-average shares — basic and diluted 11,625,118 11,767,997 Net loss per share — basic and diluted $ (0.01 ) $ 0.05 Antidilutive equity units 1,061,000 850,644
Recent Accounting Pronouncements	Recent Accounting Pronouncements .

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Mar. 31, 2022
Accounting Policies [Abstract]
Summary of the activity in allowance for doubtful accounts	Summary of the activity in allowance for doubtful accounts Years Ended March 31, 2022 March 31, 2021 Balance, beginning of year $ 35,000 $ 58,000 Provision for (recoveries of) estimated losses (33,910 ) (16,322 ) Write-off of uncollectible accounts (1,090 ) (6,678 ) Balance, end of year $ 0 $ 35,000
Schedule of inventory	Schedule of inventory March 31, 2022 March 31, 2021 Raw materials $ 1,083,387 $ 1,038,094 Finished goods 536,934 477,040 Total gross inventories 1,620,321 1,515,134 Less reserve for obsolescence (36,000 ) (70,000 ) Total net inventories $ 1,584,321 $ 1,445,134
Summary of the activity in inventory reserve for obsolescence	Summary of the activity in inventory reserve for obsolescence Years Ended March 31, 2022 March 31, 2021 Balance, beginning of year $ 70,000 $ 39,000 Provision for estimated obsolescence 17,578 31,528 Write-off of obsolete inventory (51,578 ) (528 ) Balance, end of year $ 36,000 $ 70,000
Summary of patents	Summary of patents March 31, 2022 March 31, 2021 Patents issued $ 496,901 $ 496,901 Write off of obsolete patents (86,239 ) — Accumulated amortization (265,762 ) (308,155 ) Patents issued, net of accumulated amortization 144,900 188,746 Patent applications 52,138 34,288 Accumulated amortization (16,319 ) (9,666 ) Patent applications, net of accumulated amortization 35,819 24,622 Total net patents and patent applications $ 180,719 $ 213,368
Schedule of expected annual amortization expense related to patents and patent applications for the next five fiscal years	Schedule of expected annual amortization expense related to patents and patent applications for the next five fiscal years Fiscal Year Amount 2023 $ 25,597 2024 23,788 2025 22,884 2026 21,929 2027 21,112 Thereafter 65,409 Total $ 180,719
Schedule of other accrued liabilities	Schedule of other accrued liabilities March 31, 2022 March 31, 2021 Bonus $ — $ 95,795 Sales commissions 29,157 45,370 Sales and use tax 13,967 15,065 Marketing fees 15,735 15,330 Payroll taxes, payroll 53,998 93,857 Miscellaneous 12,322 16,685 Total other accrued liabilities $ 125,179 $ 282,102
Schedule of stock-based compensation expense related to employee stock options	Schedule of stock-based compensation expense related to employee stock options Years Ended March 31, 2022 March 31, 2021 Cost of sales $ 619 $ 3,669 Sales and marketing 6,067 4,871 General and administrative 30,955 22,632 Research and development 3,212 2,182 Stock-based compensation expense $ 40,853 $ 33,354
Schedule of service performs electrical engineering activities for external entities	Schedule of service performs electrical engineering activities for external entities Year Ended March 31, 2022 Year Ended March 31, 2021 Product Service Total Product Service Total Net revenue $ 6,914,678 $ 753,958 $ 7,668,636 $ 7,010,657 $ 527,177 $ 7,537,834 Cost of revenue 3,509,158 371,060 3,880,218 3,375,307 257,424 3,632,731 Gross profit 3,405,520 382,898 3,788,418 3,635,350 269,753 3,905,103 Operating income (loss) (977,832 ) 382,898 (594,934 ) (357,248 ) 269,753 (61,641 ) Depreciation and amortization 113,470 — 113,470 88,955 — 88,955 Capital expenditures 17,550 — 17,550 117,420 — 117,420 Equipment and patents, net $ 370,016 $ — $ 370,016 $ 479,085 $ — $ 479,085
Schedule of calculation of basic and diluted net income (loss) per share	Schedule of calculation of basic and diluted net income (loss) per share Years Ended March 31, 2022 March 31, 2021 Net income (loss) $ (65,594 ) $ 584,734 Weighted-average shares — basic 11,625,118 11,582,641 Effect of dilutive potential common shares — 185,356 Weighted-average shares — basic and diluted 11,625,118 11,767,997 Net loss per share — basic and diluted $ (0.01 ) $ 0.05 Antidilutive equity units 1,061,000 850,644

Shareholders_ Equity (Tables)

Shareholders’ Equity (Tables)	12 Months Ended
	Mar. 31, 2022
Equity [Abstract]
Summary of assumptions for employee stock options	Summary of assumptions for employee stock options Years Ended March 31, 2022 March 31, 2021 Risk-free interest rate 0.8 1.05 0.3 0.4 Expected life (in years) 5.0 5.0 Expected volatility 69 76 87 Expected dividend 0 0
Summary of stock option activity and related information for equity compensation plans	Summary of stock option activity and related information for equity compensation plans STOCK OPTIONS OUTSTANDING Number Outstanding Weighted-Average Exercise Price per Share BALANCE AT MARCH 31, 2020 754,000 $ 0.39 Granted 110,000 0.54 Forfeited/expired (72,000 ) 0.51 BALANCE AT MARCH 31, 2021 792,000 $ 0.40 Granted 270,000 1.36 Exercised (136,902 ) 0.32 Forfeited/expired (108,098 ) 0.27 Reclassified 244,000 0.52 BALANCE AT MARCH 31, 2022 1,061,000 $ 0.65
Summary of RSU activity and related information for equity compensation plans	Summary of RSU activity and related information for equity compensation plans STOCK OPTIONS OUTSTANDING Number Outstanding Weighted-Average Exercise Price per Share BALANCE AT MARCH 31, 2020 244,000 $ 0.52 Forfeited/expired 0 $ 0.00 BALANCE AT MARCH 31, 2021 244,000 $ 0.52 Reclassified (244,000 ) $ 0.52 BALANCE AT MARCH 31, 2022 — $ 0.00
Summary of information about employee stock options outstanding and exercisable	Summary of information about employee stock options outstanding and exercisable STOCK OPTIONS OUTSTANDING STOCK OPTIONS EXERCISABLE Range of Exercise Prices Number Outstanding Weighted-Average Remaining Contractual Life (in Years) Weighted-Average Exercise Price per Share Number Exercisable Weighted-Average Exercise Price per Share $0.32 - $0.35 320,000 2.0 $ 0.34 207,242 $ 0.34 $0.38 - $0.50 421,000 1.6 $ 0.43 317,503 $ 0.43 $0.54 - $1.40 320,000 4.4 $ 1.24 18,144 $ 0.55 1,061,000 2.6 $ 0.65 542,889 $ 0.40

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Mar. 31, 2022
Lease Payment [Member]
Defined Benefit Plan Disclosure [Line Items]
Schedule of principal U.S. Bank payment	Schedule of operating lease payment Fiscal Year Amount 2023 $ 372,167 2024 386,667 2025 232,139 Total operating lease payments 990,973 Less imputed interest (64,165 ) Total operating lease liabilities $ 926,808 Weighted-average remaining lease term 2.5 Weighted-average discount rate 5.0 %
E I D L Payment [Member]
Defined Benefit Plan Disclosure [Line Items]
Schedule of principal U.S. Bank payment	Schedule of EIDL payment Fiscal Year Amount 2023 1,997 2023 3,091 2024 3,208 2025 3,331 2026 3,457 Thereafter 136,916 Total $ 152,000
U S Bank Payment [Member]
Defined Benefit Plan Disclosure [Line Items]
Schedule of principal U.S. Bank payment	Schedule of principal U.S. Bank payment Fiscal Year Amount 2023 18,400 2023 18,400 2024 18,400 2025 18,400 2026 15,060 Total $ 88,660

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Mar. 31, 2022
Income Tax Disclosure [Abstract]
Schedule of components of income tax expense (benefit)	Schedule of components of income tax expense (benefit) Years Ended March 31, 2022 March 31, 2021 Current: Federal $ — $ — State — — Total current — — Deferred: Federal (52,000 ) 228,000 State (10,000 ) 44,000 Total deferred (62,000 ) 272,000 Valuation allowance 62,000 (272,000 ) Total $ — $ —
Schedule of Effective Income Tax Rate Reconciliation	Schedule of Effective Income Tax Rate Reconciliation Years Ended March 31, 2022 March 31, 2021 Expected income tax rate $ (14,000 ) $ 123,000 State income taxes, net of federal tax benefit (3,000 ) 23,000 PPP forgiveness (133,000 ) (150,000 ) Other permanent differences 10,000 1,000 Research credits (9,000 ) (40,000 ) Change in valuation allowance 149,000 43,000 Income tax expense $ — $ —
Schedule of components of the deferred tax asset	Schedule of components of the deferred tax asset Years Ended March 31, 2022 March 31, 2021 Other deferred assets $ 58,000 $ 148,000 Valuation allowance (58,000 ) (148,000 ) Current deferred tax assets — — Credits and net operating loss carryforwards 2,303,000 2,151,000 Valuation allowance (2,303,000 ) (2,151,000 ) Long-term deferred tax assets — — Total deferred tax assets — — Valuation allowance — — Long-term deferred tax liabilities — — Total deferred tax liabilities — — Net deferred tax assets (liabilities) $ — $ — The primary components of our deferred tax assets are described below: Years Ended March 31, 2022 March 31, 2021 Differences in reporting long-term assets $ 58,000 $ 148,000 Credits and net operating loss carryforwards 2,303,000 2,151,000 Less valuation allowance (2,361,000 ) (2,299,000 ) Total deferred tax assets $ — $ —

Description of Business and B_2

Description of Business and Basis of Presentation (Details Narrative) - USD ($)	1 Months Ended	12 Months Ended
	Feb. 28, 2021	Mar. 31, 2022	Mar. 31, 2021	Feb. 08, 2021	Apr. 17, 2020
Debt Instrument [Line Items]
Accumulated deficit		$ 21,529,319	$ 21,463,725
Net (loss) income available to shareholders		65,594	(584,734)
Net (loss) income available to shareholders		$ (65,594)	584,734
Cash available to fund future operations			949,645
Borrowed			$ 227,300
PPP Loan [Member]
Debt Instrument [Line Items]
Principal amount	$ 533,118			$ 533,118	$ 598,567
Term	2 years
Interest rate	1%

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) - USD ($)	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Accounting Policies [Abstract]
Balance, beginning of year	$ 35,000	$ 58,000
Provision for (recoveries of) estimated losses	(33,910)	(16,322)
Write-off of uncollectible accounts	(1,090)	(6,678)
Balance, end of year	$ 0	$ 35,000

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Details 1) - USD ($)	Mar. 31, 2022	Mar. 31, 2021
Accounting Policies [Abstract]
Raw materials	$ 1,083,387	$ 1,038,094
Finished goods	536,934	477,040
Total gross inventories	1,620,321	1,515,134
Less reserve for obsolescence	(36,000)	(70,000)
Total net inventories	$ 1,584,321	$ 1,445,134

Summary of Significant Accoun_6

Summary of Significant Accounting Policies (Details 2) - USD ($)	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Accounting Policies [Abstract]
Balance, beginning of year	$ 70,000	$ 39,000
Provision for estimated obsolescence	17,578	31,528
Write-off of obsolete inventory	(51,578)	(528)
Balance, end of year	$ 36,000	$ 70,000

Summary of Significant Accoun_7

Summary of Significant Accounting Policies (Details 3) - USD ($)	Mar. 31, 2022	Mar. 31, 2021
Accounting Policies [Abstract]
Patents issued	$ 496,901	$ 496,901
Write off of obsolete patents	(86,239)	0
Accumulated amortization	(265,762)	(308,155)
Patents issued, net of accumulated amortization	144,900	188,746
Patent applications	52,138	34,288
Accumulated amortization	(16,319)	(9,666)
Patent applications, net of accumulated amortization	35,819	24,622
Total net patents and patent applications	$ 180,719	$ 213,368

Summary of Significant Accoun_8

Summary of Significant Accounting Policies (Details 4) - USD ($)	Mar. 31, 2022	Mar. 31, 2021
Accounting Policies [Abstract]
2023	$ 25,597
2024	23,788
2025	22,884
2026	21,929
2027	21,112
Thereafter	65,409
Total	$ 180,719	$ 213,368

Summary of Significant Accoun_9

Summary of Significant Accounting Policies (Details 5) - USD ($)	Mar. 31, 2022	Mar. 31, 2021
Accounting Policies [Abstract]
Bonus	$ 0	$ 95,795
Sales commissions	29,157	45,370
Sales and use tax	13,967	15,065
Marketing fees	15,735	15,330
Payroll taxes, payroll	53,998	93,857
Miscellaneous	12,322	16,685
Total other accrued liabilities	$ 125,179	$ 282,102

Summary of Significant Accou_10

Summary of Significant Accounting Policies (Details 6) - USD ($)	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Stock-based compensation expense related to grants of employee stock options	$ 40,853	$ 33,354
Cost of Sales [Member]
Stock-based compensation expense related to grants of employee stock options	619	3,669
Selling and Marketing Expense [Member]
Stock-based compensation expense related to grants of employee stock options	6,067	4,871
General and Administrative Expense [Member]
Stock-based compensation expense related to grants of employee stock options	30,955	22,632
Research and Development Expense [Member]
Stock-based compensation expense related to grants of employee stock options	$ 3,212	$ 2,182

Summary of Significant Accou_11

Summary of Significant Accounting Policies (Details 7) - USD ($)	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Product Information [Line Items]
Net revenue	$ 7,668,636	$ 7,537,834
Cost of revenue	3,880,218	3,632,731
Gross profit	3,788,418	3,905,103
Operating income (loss)	(594,934)	(61,641)
Depreciation and amortization	113,470	88,955
Capital expenditures	17,550	117,420
Equipment and patents, net	370,016	479,085
Product [Member]
Product Information [Line Items]
Net revenue	6,914,678	7,010,657
Cost of revenue	3,509,158	3,375,307
Gross profit	3,405,520	3,635,350
Operating income (loss)	(977,832)	(357,248)
Depreciation and amortization	113,470	88,955
Capital expenditures	17,550	117,420
Equipment and patents, net	370,016	479,085
Service [Member]
Product Information [Line Items]
Net revenue	753,958	527,177
Cost of revenue	371,060	257,424
Gross profit	382,898	269,753
Operating income (loss)	382,898	269,753
Depreciation and amortization	0	0
Capital expenditures	0	0
Equipment and patents, net	$ 0	$ 0

Summary of Significant Accou_12

Summary of Significant Accounting Policies (Details 8) - USD ($)	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Accounting Policies [Abstract]
Net income (loss)	$ (65,594)	$ 584,734
Weighted-average shares — basic	11,625,118	11,582,641
Effect of dilutive potential common shares	0	185,356
Weighted-average shares — basic and diluted	11,625,118	11,767,997
Net loss per share — basic and diluted	$ (0.01)	$ 0.05
Antidilutive equity units	1,061,000	850,644

Summary of Significant Accou_13

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Accounting Policies [Abstract]
Federally insured limit	$ 250,000
Cash on deposit	250,000
Accounts receivable	947,623	$ 1,024,370
Depreciation expense	62,970	58,861
Stock based compensation	$ 40,853	$ 33,354

Shareholders' Equity (Details)

Shareholders' Equity (Details)	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Equity [Abstract]
Risk-free interest rate, minimum	0.80%	0.30%
Risk-free interest rate, maximum	1.05%	0.40%
Expected life	5 years	5 years
Expected volatility, minimum	69%
Expected volatility, maximum	76%
Expected volatility		87%
Expected dividend	0%	0%

Shareholders' Equity (Details 1

Shareholders' Equity (Details 1) - Share-Based Payment Arrangement, Option [Member] - Equity Compensation Plans Approved [Member] - $ / shares	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Balance at the beginning of the period	792,000	754,000
Balance at the beginning of the period	$ 0.40	$ 0.39
Granted	270,000	110,000
Granted	$ 1.36	$ 0.54
Forfeited/expired	(108,098)	(72,000)
Forfeited/expired	$ 0.27	$ 0.51
Exercised	(136,902)
Exercised	$ 0.32
Reclassified	244,000
Reclassified	$ 0.52
Balance at the end of the period	1,061,000	792,000
Balance at the end of the period	$ 0.65	$ 0.40

Shareholders' Equity (Details 2

Shareholders' Equity (Details 2) - Share-Based Payment Arrangement, Option [Member] - Equity Compensation Plans Not Approved [Member] - $ / shares	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Balance at the beginning of the period	244,000	244,000
Balance at the beginning of the period	$ 0.52	$ 0.52
Forfeited/expired		0
Forfeited/expired		$ 0
Reclassified	(244,000)
Reclassified	$ 0.52
Balance at the end of the period	0	244,000
Balance at the end of the period	$ 0	$ 0.52

Shareholders' Equity (Details 3

Shareholders' Equity (Details 3) - Share-Based Payment Arrangement, Option [Member]	12 Months Ended
	Mar. 31, 2022 $ / shares shares
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number Outstanding | shares	1,061,000
Weighted-Average Remaining Contractual Life	2 years 7 months 6 days
Weighted-Average Exercise Price per Share | $ / shares	$ 0.65
Number Exercisable | shares	542,889
Exercisable Weighted-Average Exercise Price per Share | $ / shares	$ 0.40
$0.32 - $0.35 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number Outstanding | shares	320,000
Weighted-Average Remaining Contractual Life	2 years
Weighted-Average Exercise Price per Share | $ / shares	$ 0.34
Number Exercisable | shares	207,242
Exercisable Weighted-Average Exercise Price per Share | $ / shares	$ 0.34
$0.38 - $0.50 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number Outstanding | shares	421,000
Weighted-Average Remaining Contractual Life	1 year 7 months 6 days
Weighted-Average Exercise Price per Share | $ / shares	$ 0.43
Number Exercisable | shares	317,503
Exercisable Weighted-Average Exercise Price per Share | $ / shares	$ 0.43
$0.54 - $1.40 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number Outstanding | shares	320,000
Weighted-Average Remaining Contractual Life	4 years 4 months 24 days
Weighted-Average Exercise Price per Share | $ / shares	$ 1.24
Number Exercisable | shares	18,144
Exercisable Weighted-Average Exercise Price per Share | $ / shares	$ 0.55

Shareholders_ Equity (Details N

Shareholders’ Equity (Details Narrative) - USD ($)	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Employee stock options granted	270,000	110,000
Unrecognized compensation costs	$ 194,000
Fair value of stock options	213,000	$ 40,000
Stock-based compensation, net of the effect of forfeitures	$ 40,853	$ 33,354
Share-Based Payment Arrangement, Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Nonqualified stock options outstanding	1,061,000

Commitments and Contingencies_2

Commitments and Contingencies (Details) - USD ($)	Mar. 31, 2022	Apr. 01, 2019
Commitments and Contingencies Disclosure [Abstract]
2023	$ 372,167
2024	386,667
2025	232,139
Total operating lease payments	990,973
Less imputed interest	(64,165)
Total operating lease liabilities	$ 926,808	$ 1,619,842
Weighted-average remaining lease term	2 years 6 months
Weighted-average discount rate	5%

Commitments and Contingencies_3

Commitments and Contingencies (Details 1)	Mar. 31, 2022 USD ($)
Defined Benefit Plan Disclosure [Line Items]
2023	$ 372,167
2023	386,667
2024	232,139
Total operating lease payments	990,973
E I D L Payment [Member]
Defined Benefit Plan Disclosure [Line Items]
2023	1,997
2023	3,091
2024	3,208
2025	3,331
2026	3,457
Thereafter	136,916
Total operating lease payments	$ 152,000

Commitments and Contingencies_4

Commitments and Contingencies (Details 2)	Mar. 31, 2022 USD ($)
Defined Benefit Plan Disclosure [Line Items]
2023	$ 372,167
2023	386,667
2024	232,139
Total operating lease payments	990,973
U S Bank Payment [Member]
Defined Benefit Plan Disclosure [Line Items]
2023	18,400
2023	18,400
2024	18,400
2025	18,400
2026	15,060
Total operating lease payments	$ 88,660

Commitments and Contingencies_5

Commitments and Contingencies (Details Narrative) - USD ($)					1 Months Ended	6 Months Ended	12 Months Ended
	Feb. 08, 2021	Aug. 04, 2020	Aug. 01, 2020	Apr. 01, 2019	Feb. 28, 2021	Sep. 30, 2021	Mar. 31, 2022	Mar. 31, 2021	Apr. 17, 2020
Debt Instrument [Line Items]
Operating Right of Use asset				$ 1,555,150			$ 786,407	$ 1,060,971
Operating lease liability				1,619,842			926,808
Difference between initial operating ROU asset and operating lease liability				$ 64,692
Lease expense							357,644	322,961
Proceed from loan							$ 0	$ 1,131,685
S B A [Member]
Debt Instrument [Line Items]
Proceed from loan		$ 150,000
EIDL [Member]
Debt Instrument [Line Items]
Principal amount			$ 150,000
Interest rate			3.75%
PPP Loan [Member]
Debt Instrument [Line Items]
Principal amount	$ 533,118				$ 533,118				$ 598,567
Interest rate					1%
Extinguishment of debt income	$ 598,567					$ 533,118

Income Taxes (Details)

Income Taxes (Details) - USD ($)	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Current:
Federal	$ 0	$ 0
State	0	0
Total current	0	0
Deferred:
Federal	(52,000)	228,000
State	(10,000)	44,000
Total deferred	(62,000)	272,000
Valuation allowance	(62,000)	272,000
Total	$ 0	$ 0

Income Taxes (Details 1)

Income Taxes (Details 1) - USD ($)	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Income Tax Disclosure [Abstract]
Expected income tax rate	$ (14,000)	$ 123,000
State income taxes, net of federal tax benefit	(3,000)	23,000
PPP forgiveness	(133,000)	(150,000)
Other permanent differences	10,000	1,000
Research credits	9,000	40,000
Change in valuation allowance	149,000	43,000
Total	$ 0	$ 0

Income Taxes (Details 2)

Income Taxes (Details 2) - USD ($)	Mar. 31, 2022	Mar. 31, 2021
Income Tax Disclosure [Abstract]
Other deferred assets	$ 58,000	$ 148,000
Valuation allowance	58,000	148,000
Current deferred tax assets	0	0
Credits and net operating loss carryforwards	2,303,000	2,151,000
Valuation allowance	2,303,000	2,151,000
Long-term deferred tax assets	0	0
Total deferred tax assets	0	0
Valuation allowance	0	0
Long-term deferred tax liabilities	0	0
Total deferred tax liabilities	0	0
Net deferred tax assets (liabilities)	0	0
Differences in reporting long term assets	58,000	148,000
Less valuation allowance	(2,361,000)	(2,299,000)
Total deferred tax assets	$ 0	$ 0

Income Taxes (Details Narrative

Income Taxes (Details Narrative)	12 Months Ended
	Mar. 31, 2022 USD ($)
Income Tax Disclosure [Abstract]
Net operating loss carryovers	$ 7,700,000
Research and development tax credits	$ 376,000
Operating loss carryforward expiration	Mar. 31, 2041

Major Customers_Suppliers (Deta

Major Customers/Suppliers (Details Narrative)	12 Months Ended
	Mar. 31, 2022
Revenue Benchmark [Member]
Product Information [Line Items]
Concentration percentage	10%
Inventory Purchases [Member]
Product Information [Line Items]
Concentration percentage	47%

Related Party Transaction (Deta

Related Party Transaction (Details Narrative) - USD ($)	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Director [Member]
Related Party Transaction [Line Items]
Consulting fees paid	$ 71,908	$ 66,003