SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($) |
3 Months Ended | 6 Months Ended | 12 Months Ended | |||
|---|---|---|---|---|---|---|
Sep. 30, 2021 |
Sep. 30, 2020 |
Sep. 30, 2021 |
Sep. 30, 2020 |
Mar. 31, 2021 |
Mar. 31, 2020 |
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| REVISION OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS | ||||||
| Derivative liability, beginning | $ 0 | $ 176,000 | $ 176,000 | $ 157,000 | ||
| Reclass to equity upon conversion or redemption | (205,000) | (8,000) | ||||
| Change in fair value | $ 0 | $ 0 | 0 | 29,000 | 29,000 | 27,000 |
| Derivative liability, ending | 0 | 176,000 | ||||
| Warrant liability, beginning | $ 0 | $ 90,000 | 90,000 | 93,000 | ||
| Reclass to equity upon exercise | (90,000) | 0 | ||||
| Change in fair value | 0 | (3,000) | ||||
| Warrant liability, beginning | $ 0 | $ 90,000 | ||||
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- References No definition available.
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- References No definition available.
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- References No definition available.
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- Definition Fair value, after the effects of master netting arrangements, of a financial liability or contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset. Includes liabilities not subject to a master netting arrangement and not elected to be offset. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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- Definition Amount of gain (loss) recognized in income from derivative asset (liability) after deduction of derivative liability (asset), measured at fair value on recurring basis using unobservable input (level 3). Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Aggregate net gain (loss) on all derivative instruments recognized in earnings during the period, before tax effects. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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- Definition Value of outstanding derivative securities that permit the holder the right to purchase securities (usually equity) from the issuer at a specified price. No definition available.
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