Transition report pursuant to Rule 13a-10 or 15d-10

Accrued Expenses and Other Current Liabilities

v3.21.1
Accrued Expenses and Other Current Liabilities
9 Months Ended
Dec. 31, 2020
Payables and Accruals [Abstract]  
Accrued Expenses and Other Current Liabilities

NOTE 6 — ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

 

Accrued expenses and other current liabilities consisted of the following at December 31, 2020 and March 31, 2020:

 

    December 31, 2020     March 31, 2020  
Board compensation   $ 15,091     $  
Vacation     230,457       160,024  
Royalties     491       26,099  
Research and development     237,504       288,184  
Professional fees     58,261       277,900  
Deferred rent           77,597  
Warranty costs     24,871       30,119  
Payroll     4,566       35,052  
Patent and license fees     7,204       51,007  
Sales and use taxes     30,353       16,755  
Income taxes     3,326       8,100  
Interest           247,569  
Other     134,614       25,358  
  $ 746,738     $ 1,243,764