0001171520-13-000597.txt : 20130916 0001171520-13-000597.hdr.sgml : 20130916 20130916165517 ACCESSION NUMBER: 0001171520-13-000597 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 12 CONFORMED PERIOD OF REPORT: 20130731 FILED AS OF DATE: 20130916 DATE AS OF CHANGE: 20130916 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DATARAM CORP CENTRAL INDEX KEY: 0000027093 STANDARD INDUSTRIAL CLASSIFICATION: COMPUTER STORAGE DEVICES [3572] IRS NUMBER: 221831409 STATE OF INCORPORATION: NJ FISCAL YEAR END: 0430 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 001-08266 FILM NUMBER: 131099336 BUSINESS ADDRESS: STREET 1: P O BOX 7528 CITY: PRINCETON STATE: NJ ZIP: 08543 BUSINESS PHONE: 6097990071 MAIL ADDRESS: STREET 1: PO BOX 7528 CITY: PRINCETON STATE: NJ ZIP: 08543-7528 10-Q 1 eps5290.htm

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

(Mark One)

[X]	QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

	For the quarterly period ended July 31, 2013

	or

[ ]	TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

	For the transition period from _____________ to _____________

Commission file number: 1-8266

DATARAM CORPORATION
(Exact name of registrant as specified in its charter)

New Jersey	22-1831409
(State or other jurisdiction of	(I.R.S. Employer Identification No.)
incorporation or organization)

P.O. Box 7528, Princeton, NJ	08543
(Address of principal executive offices)	(Zip Code)

(609) 799-0071
(Registrant's telephone number, including area code)


(Former name, former address and former fiscal year, if changed since last report)

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. [X] Yes [ ] No

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Website, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). [X ] Yes [ ] No

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer or a non-accelerated filer. See definitions of “accelerated filer and large accelerated filer” in Rule 12b of the Exchange Act. (Check One):

Large accelerated filer [ ] Accelerated filer [ ] Non-accelerated filer [ ] Smaller reporting company [X]

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). [ ] Yes [X] No

Indicate the number of shares outstanding of each of the issuer's classes of common stock, as of the latest practicable date. Common Stock ($1.00 par value): As of September 16, 2013, there were 1,754,662 shares outstanding.

PART I: FINANCIAL INFORMATION

ITEM 1. FINANCIAL STATEMENTS.

Dataram Corporation and Subsidiaries

Consolidated Balance Sheets

July 31, 2013 and April 30, 2013

	July 31, 2013			April 30, 2013
	(Unaudited)			(Note 1)
Assets
Current assets:
Cash and cash equivalents	$	107,826		$	324,235
Accounts receivable, less allowance for doubtful accounts and sales returns of $200,000 at July 31, 2013 and April 30, 2013		3,209,632			2,884,653
Inventories		2,722,163			2,903,054
Note receivable, less allowance of $275,000 at July 31, 2013 and $0 at April 30, 2013		—			275,000
Other current assets		141,323			81,283
Total current assets		6,180,944			6,468,225

Property and equipment, at cost:
Machinery and equipment		11,732,970			11,732,970
Leasehold improvements		607,867			607,867
		12,340,837			12,340,837
Less: accumulated depreciation and amortization		11,967,197			11,916,197
Net property and equipment		373,640			424,640

Other assets		55,742			55,742
Intangible assets, net of accumulated amortization		92,066			132,966
Goodwill		1,083,555			1,083,555
	$	7,785,947		$	8,165,128
Liabilities and Stockholders' Equity
Current liabilities:
Note payable-revolving credit line	$	2,342,300		$	1,876,128
Accounts payable		1,198,599			947,552
Accrued liabilities		548,796			684,509
Due to related party – current portion		400,000			400,000
Total current liabilities		4,489,695			3,908,189

Due to related party – long term		1,166,667			1,266,667

Total liabilities		5,656,362			5,174,856

Stockholders' equity:
Common stock, par value $1.00 per share.
Authorized 54,000,000 shares; issued and outstanding 1,754,662 at July 31, 2013 and April 30, 2013		1,754,662			1,754,662
Additional paid-in capital		19,308,874			19,287,931
Accumulated deficit		(18,933,951	)		(18,052,321	)
Total stockholders' equity		2,129,585			2,990,272
	$	7,785,947		$	8,165,128

See accompanying notes to consolidated financial statements.

Dataram Corporation and Subsidiaries

Consolidated Statements of Operations

Three Months Ended July 31, 2013 and 2012

(Unaudited)


	2013			2012

Revenues	$	7,366,730		$	7,998,485

Costs and expenses:
Cost of sales		5,805,044			6,304,447
Engineering		319,327			206,108
Selling, general and administrative		2,039,733			2,354,217
		8,164,104			8,864,772

Loss from operations		(797,374	)		(866,287	)

Other income (expense):
Interest expense, net		(84,417	)		(71,382	)
Currency gain (loss)		161			(38,048	)
Total other expense, net		(84,256	)		(109,430	)

Loss before income taxes		(881,630	)		(975,717	)

Income tax expense		—			—
Net loss	$	(881,630	)	$	(975,717	)

Net loss per share of common stock
Basic	$	(.50	)	$	(.55	)
Diluted	$	(.50	)	$	(.55	)

See accompanying notes to consolidated financial statements.

Dataram Corporation and Subsidiaries

Consolidated Statements of Cash Flows

Three Months Ended July 31, 2013 and 2012

(Unaudited)

	2013			2012
Cash flows from operating activities:
Net loss	$	(881,630	)	$	(975,717	)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization		91,900			100,900
Bad debt expense		275,110			3,296
Stock-based compensation expense		20,943			99,451
Changes in assets and liabilities:
Increase in accounts receivable		(325,089	)		(413,617	)
Decrease (increase) in inventories		180,891			(869,249	)
Increase in other current assets		(60,040	)		(384,933	)
Increase in other assets		—			(26,617	)
Increase in accounts payable		251,047			154,817
Decrease in accrued liabilities		(135,713	)		(119,903	)
Net cash used in operating activities		(582,581	)		(2,431,572	)

Cash flows from investing activities:
Issuance of note receivable		—			(375,000	)
Net cash used in investing activities		—			(375,000	)

Cash flows from financing activities:
Net borrowings under revolving credit line		466,172			830,397
Payments under related party note payable		(100,000	)		(33,333	)
Purchase of treasury stock		—			(142,262	)
Net cash provided by financing activities		366,172			654,802

Net decrease in cash and cash equivalents		(216,409	)		(2,151,770	)

Cash and cash equivalents at beginning of period		324,235			3,274,741

Cash and cash equivalents at end of period	$	107,826		$	1,122,971

Supplemental disclosures of cash flow information:
Cash paid during the period for:
Interest	$	88,974		$	71,114
Income taxes	$	—		$	—

See accompanying notes to consolidated financial statements.

Dataram Corporation and Subsidiaries

Notes to Consolidated Financial Statements

July 31, 2013 and 2012

(Unaudited)

(1) Description of Business and Significant Accounting Policies

Dataram Corporation (“the Company”) is a developer, manufacturer and marketer of large capacity memory products primarily used in high-performance network servers and workstations. The Company provides customized memory solutions for original equipment manufacturers (OEMs) and compatible memory for leading brands including Dell, HP, IBM and Sun Microsystems. Additionally, the Company manufactures a line of memory products for Intel and AMD motherboard based servers. The Company has developed and currently markets a line of high-performance storage caching products.

The Company’s memory products are sold worldwide to OEMs, distributors, value-added resellers and end-users. The Company has one leased manufacturing facility in the United States with sales offices in the United States, Europe and Japan.

The Company is an independent memory manufacturer specializing in high-capacity memory and competes with several other large independent memory manufacturers as well as the OEMs mentioned above. The primary raw material used in producing memory boards is dynamic random access memory (DRAM) chips. The purchase cost of DRAMs is the largest single component of the total cost of a finished memory board. Consequently, average selling prices for computer memory boards are significantly dependent on the pricing and availability of DRAM chips.

Liquidity and Basis of Presentation

The information for the three months ended July 31, 2013 and 2012 is unaudited, but includes all adjustments (consisting of normal recurring adjustments) which, in the opinion of management, are necessary to state fairly the financial information set forth therein in accordance with accounting principles generally accepted in the United States of America. The interim results are not necessarily indicative of results to be expected for the full fiscal year. These financial statements should be read in conjunction with the audited financial statements for the year ended April 30, 2013 included in the Company’s 2013 Annual Report on Form 10-K filed with the Securities and Exchange Commission. The April 30, 2013 balance sheet has been derived from these statements

The Company's financial statements are prepared using the accrual method of accounting in accordance with accounting principles generally accepted in the United States of America and have been prepared on a going concern basis, which contemplates the realization of assets and the settlement of liabilities in the normal course of business. For the fiscal years; ended April 30, 2013, 2012, and 2011, the Company incurred losses in the amounts of approximately $4,625,000, $3,259,000 and $ 4,634,000, respectively.

As discussed in Note 9, the Company entered into financing agreements to address short-term liquidity needs. The Company is in default of the net worth covenant at July 31, 2013. Also, as discussed in Note 10, on May 11, 2011, the Company entered into a securities purchase agreement with certain investors. Management believes that the aggregate $3,500,000 available under this facility combined with current projected losses will not be sufficient to meet its current obligations and the Company will need to raise capital through borrowings or sales of equity securities. There can be no assurance that the Company will be able to obtain additional borrowings or complete a sale of equity securities.

If current and projected revenue growth does not meet estimates, the Company may continue to choose to raise additional capital through debt and/or equity transactions, reduce certain overhead costs through the deferral of salaries and other means, and settle liabilities through negotiation. Currently, the Company does not have any commitments or assurances for additional capital, nor can the Company provide assurance that such financing will be available to it on favorable terms, or at all. These factors raise substantial doubt about the Company’s ability to continue as a going concern. The financial statements do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts of and classification of liabilities that might be necessary in the event we cannot continue in existence. Management projects the Company currently has sufficient cash and borrowing availability to last into fiscal 2014’s second quarter. The Company intends to raise additional capital through bank financing and the sale of equity and/or debt securities in the current fiscal year second quarter, which should provide sufficient cash and borrowing availability into fiscal 2014’s fourth quarter.

Plan of Operation

The Company has been experiencing losses due to the decline and instability of DRAM prices and the historical investment in XcelaSAN. It is uncertain how long the current level of DRAM pricing will continue, or whether or when prices will rise in the near future. Until such time that the Company can raise prices, it will continue to seek alternative methods of generating profits and cash flow. For example, the Company continues to pursue product diversification, either by development or as a contract manufacturer. Additionally, the Company will continue to identify joint ventures, strategic partnerships and business combination opportunities. There can be no assurance that any of these initiatives will mature to profitability and positive cash flow, or even occur. During fiscal 2013, the Company signed three agreements with AMD for the sale of AMD branded products. The products fall into three categories, RAMDisk software; consumer memory for the gaming and entertainment industries and server memory for AMD and other servers. The Company hopes to expand these three product offerings and offer them for sale through e-tailers such as Newegg, Tiger Direct, Fry’s, NCIX, Ebay and others. Currently the Company is selling Radeon RAMDisk, Radeon Memory and Radeon Server Memory through Newegg and is negotiating with other e-tailers to sell products through their web sites. In addition, we intend to raise additional capital through bank financing and the sale of equity and/or debt securities in the current fiscal year. Although there can be no assurances that this will occur, if successful the proceeds could be sufficient to fund the company in expanding its consumer memory outlets and the development of software to complement RAMDisk in other areas of caching.

Stock Split

On January 31, 2013, the Company filed a proxy statement with the Securities and Exchange Commission for the purpose of calling a special meeting of its stockholders. The Board of Directors asked the stockholders to approve the Board’s action in effecting a reverse split of its Common Stock at a ratio of no less than 1 for 3 and no greater than 1 for 6. The meeting was held at the Company’s offices on March 13, 2013. The stockholders approved the action and immediately following the meeting, the Board of Directors voted to affect a reverse split of its common stock at the ratio of 1 for 6. The split shares were effective with the opening of trading on March 15, 2013. Relevant financial data has been adjusted in this report to reflect the 1 for 6 reverse stock-split.

Principles of Consolidation

The consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America and include the accounts of the Company and its wholly-owned subsidiaries. All significant intercompany transactions and balances have been eliminated in consolidation.

Use of Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, including deferred tax asset valuation allowances and certain other reserves and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Estimates and assumptions are reviewed periodically and the effects of revisions are reflected in the consolidated financial statements in the period they are determined to be necessary. Some of the more significant estimates made by management include the allowance for doubtful accounts and sales returns, the collectability of note receivable, the deferred income tax asset valuation allowance and other operating allowances and accruals. Actual results could differ from those estimates.

Engineering and Research and Development

Research and development costs are expensed as incurred, including Company-sponsored research and development and costs of patents and other intellectual property that have no alternative future use when acquired and in which we had an uncertainty in receiving future economic benefits. Development costs of a computer software product to be sold, leased, or otherwise marketed are subject to capitalization beginning when a product’s technological feasibility has been established and ending when a product is available for general release to customers. Technological feasibility of a computer software product is established when all planning, designing, coding and testing activities that are necessary to establish that the product can be produced to meet its design specifications (including functions, features and technical performance requirements) are completed.

Advertising

Advertising is expensed as incurred and amounted to approximately $45,000 in fiscal 2014’s first quarter compared to approximately $25,000 in the comparable prior year period.

Income Taxes

The Company utilizes the asset and liability method of accounting for income taxes in accordance with the provisions of the “Expenses – Income Taxes Topic” of the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”). Under the asset and liability method, deferred income tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. A valuation allowance is provided when it is more likely than not that some portion or all of the deferred income tax assets will not be realized. The Company considers certain tax planning strategies in its assessment as to the recoverability of its tax assets. Deferred income tax assets and liabilities are measured using enacted tax rates in effect for the year in which those temporary differences are expected to be recovered or settled. The effect on deferred income tax assets and liabilities of a change in tax rates is recognized in earnings in the period that the tax rate changes. The Company recognizes, in its consolidated financial statements, the impact of a tax position, if that position is more likely than not to be sustained on audit, based on technical merits of the position. There are no material unrecognized tax positions in the financial statements. As of July 31, 2013, the Company had Federal and state net operating loss (“NOL”) carry-forwards of approximately $23,500,000 and $21,800,000, respectively. These can be used to offset future taxable income and expire between 2023 and 2033 for Federal tax purposes and 2016 and 2033 for state tax purposes. The Company’s NOL carry-forwards are a component of its deferred income tax assets which are reported net of a full valuation allowance in the Company’s consolidated financial statements at July 31, 2013 and April 30, 2013.

Net Loss per Share

Basic net loss per share is computed by dividing the net loss by the weighted average number of shares of common stock issued and outstanding during the period. The calculation of diluted loss per share for the three months ended July 31, 2013 and 2012 includes only the weighted average number of shares of common stock outstanding. The denominator excludes the dilutive effect of stock options and warrants outstanding as their effect would be anti-dilutive.

The following presents a reconciliation of the numerator and denominator used in computing basic and diluted net loss per share for the three month periods ended July 31, 2013 and 2012. The July 31, 2012 amounts shown have been adjusted to reflect the reverse 1-for-6 stock split effective March 18, 2013.

	Three Months ended July 31, 2013
	Loss			Shares		Per share
	(numerator)			(denominator)		amount

Basic net loss per share – net loss and weighted average common shares outstanding	$	(881,630	)		1,754,662	$	(.50	)

Effect of dilutive securities – stock options		—			—		—
Effect of dilutive securities – warrants		—			—		—

Diluted net loss per share – net loss, weighted average common shares outstanding and effect of stock options and warrants	$	(881,630	)		1,754,662	$	(.50	)

	Three Months ended July 31, 2012
	Loss			Shares		Per share
	(numerator)			(denominator)		amount

Basic net loss per share – net loss and weighted average common shares outstanding	$	(975,717	)		1,783,884	$	(.55	)

Effect of dilutive securities – stock options		—			—		—
Effect of dilutive securities – warrants		—			—		—

Diluted net loss per share – net loss, weighted average common shares outstanding and effect of stock options and warrants	$	(975,717	)		1,783,884	$	(.55	)

Diluted net loss per common share for the three month periods ended July 31, 2013 and 2012 do not include the effect of options to purchase 319,908 and 315,983 shares, respectively, of common stock because they are anti-dilutive. Diluted net loss per common share for the three month periods ended July 31, 2013 and 2012 do not include the effect of warrants to purchase 221,875 of common stock because they are anti-dilutive.

Common Stock Repurchases

On December 4, 2002, the Company announced an open market repurchase plan providing for the repurchase of up to 83,333 shares of the Company’s common stock. On April 10, 2012, the Company announced the additional authorization to repurchase up to 138,000 shares of the Company’s common stock which at that time made the total available for purchase of up to 166,667 shares. The Company did not purchase shares in fiscal 2014’s first quarter ended July 31, 2013. In fiscal 2013’s first quarter ended July 31, 2012, the Company repurchased 22,944 shares for a total cost of $142,262. The 22,944 shares purchased were cancelled in fiscal 2013. As of July 31, 2013, the total number of shares authorized for purchase under the program is 136,408 shares.

Stock Option Expense

a. Stock-Based Compensation

The Company has a 2001 incentive and non-statutory stock option plan for the purpose of permitting certain key employees to acquire equity in the Company and to promote the growth and profitability of the Company by attracting and retaining key employees. In general, the plan allows granting of up to 300,000 shares of the Company’s common stock at an option price to be no less than the fair market value of the Company’s common stock on the date such options are granted. Options granted under the plan vest ratably on the annual anniversary date of the grants. Vesting periods for options currently granted under the plan range from one to five years. No further options may be granted under this plan.

The Company also has a 2011 incentive and non-statutory stock option plan for the purpose of permitting certain key employees and consultants to acquire equity in the Company and to promote the growth and profitability of the Company by attracting and retaining key employees. No executive officer or director of the Company is eligible to receive options under the 2011 plan. In general, the plan allows granting of up to 33,333 shares of the Company’s common stock at an option price to be no less than the fair market value of the Company’s common stock on the date such options are granted. Options granted under the plan vest ratably on the annual anniversary date of the grants. Vesting periods for options currently granted under the plan range from one to five years. There have been 25,000 shares granted under this plan.

The Company periodically grants nonqualified stock options to non-employee directors of the Company. These options are granted for the purpose of retaining the services of directors who are not employees of the Company and to provide additional incentive for such directors to work to further the best interests of the Company and its shareholders. The options granted to these non-employee directors are exercisable at a price representing the fair value at the date of grant and expire either five or ten years after date of grant. Vesting periods for options currently granted range from one to two years.

On September 23, 2010, the Company granted Mr. Sheerr, who is employed by the Company as the General Manager of the acquired Micro Memory Bank, Inc. (“MMB”) business unit described in Note 2 and is an executive officer of the Company, nonqualified stock options to purchase 16,667 shares of the Company’s common stock pursuant to his employment agreement. On September 22, 2011, the Company granted Mr. Sheerr additional nonqualified stock options to purchase 16,667 shares of the Company’s common stock, pursuant to his employment agreement. On July 19, 2012, the Company granted Mr. Sheerr additional nonqualified stock options to purchase 16,667 shares of the Company’s common stock, also pursuant to his employment agreement. The options granted are exercisable at a price representing the fair value at the date of grant and expire five years after date of grant. The options vested in one year.

New shares of the Company's common stock are issued upon exercise of stock options.

As required by the “Compensation - Stock Compensation” Topic of the FASB, the accounting for transactions in which an enterprise receives employee services in exchange for (a) equity instruments of the enterprise or (b) liabilities that are based on the fair value of the enterprise’s equity instruments or that may be settled by the issuance of such equity instruments are accounted for using a fair value-based method with a recognition of an expense for compensation cost related to share-based payment arrangements, including stock options and employee stock purchase plans.

Our consolidated statements of operations for the three months ended July 31, 2013 and July 31, 2012 include approximately $21,000 and $99,000 of stock-based compensation expense, respectively. These stock option grants have been classified as equity instruments and, as such, a corresponding increase has been reflected in additional paid-in capital in the accompanying consolidated balance sheets. The fair value of each stock option granted is estimated on the date of grant using the Black-Scholes option pricing model.

A summary of option activity for the three months ended July 31, 2013 is as follows:

	Shares	Weighted average exercise price	Weighted average remaining contractual life (1)	Aggregate intrinsic value (2)

Balance April 30, 2013	311,575	$12.40	4.77	$ 15,750

Granted	0	–	–	–
Exercised	0	–	–	–
Expired	0	–	–	–
Balance July 31, 2013	311,575	$12.40	4.77	$ 15,750
Exercisable July 31, 2013	275,658	$13.53	4.39
Expected to vest July 31, 2013	296,000	$12.40	4.77

(1)

This amount represents the weighted average remaining contractual life of stock options in years.

(2)

This amount represents the difference between the exercise price and $3.07, the closing price of Dataram common stock on July 31, 2013 as reported on the NASDAQ Stock Market, for all in-the-money options outstanding and all the in-the-money shares exercisable.

As of July 31, 2013, there was approximately $40,000 of total unrecognized compensation costs related to stock options. These costs are expected to be recognized over a weighted average period of approximately five months.

b. Other Stock Options

On June 30, 2008, the Company granted options to purchase 8,333 shares of the Company’s common stock to a privately held company in exchange for certain patents and other intellectual property. The options granted are exercisable at a price of $15.60 per share, which was the fair value at the date of grant, were 100% exercisable on the date of grant and expire ten years after the date of grant.

(2) Acquisition

On March 31, 2009, the Company acquired certain assets of Micro Memory Bank, Inc. (“MMB”), a privately held corporation. MMB is a manufacturer of legacy to advanced solutions in laptop, desktop and server memory products. Under the terms of the agreement with MMB, the remaining portion of the purchase price was contingently payable based upon the performance of the new Company business unit to be operated as a result of the acquisition (”MMB business unit”) and consisted of a percentage, averaging 65%, payable quarterly, over the subsequent four years from acquisition date of earnings before interest, taxes, depreciation and amortization of the MMB business unit. The purchase price agreement expired March 31, 2013. The net assets acquired by the Company were recorded at their respective fair values under the purchase method of accounting. The results of operations of MMB for the period from the acquisition date, March 31, 2009, through July 31, 2013 have been included in the consolidated results of operations of the Company.

(3) Related Party Transactions

During the three month periods ending July 31, 2013 and 2012, the Company purchased inventories for resale totaling approximately $858,000 and $1,225,000, respectively, from Sheerr Memory, LLC (“Sheerr Memory”). Sheerr Memory’s owner (“Mr. Sheerr”) is employed by the Company as the general manager of the acquired MMB business unit described in Note 3 and is an executive officer of the Company. When the Company acquired certain assets of MMB, it did not acquire any of its inventories. However, the Company informally agreed to purchase such inventory on an as needed basis, provided that the offering price was a fair market value price. The inventory acquired was purchased subsequent to the acquisition of MMB at varying times and consisted primarily of raw materials and finished goods used to produce products sold by the MMB business unit. Approximately $597,000 and $438,000 of accounts payable in the Company’s consolidated balance sheets as of July 31, 2013 and 2012, respectively, is payable to Sheerr Memory. Sheerr Memory offers the Company trade terms of net 30 days and all invoices are settled in the normal course of business. No interest is paid. The Company has made further purchases from Sheerr Memory subsequent to July 31, 2013 and management anticipates that the Company will continue to do so, although the Company has no obligation to do so.

On December 14, 2011, the Company entered into a Note and Security Agreement with Mr. Sheerr. The Note provides for secured financing of up to $2,000,000. The Company is obligated to pay monthly interest equal to 10% per annum calculated on a 360 day year of the outstanding loan balance. Principal is payable in sixty equal monthly installments, beginning on July 15, 2012. The Company may prepay any or all sums due under this Note at any time without penalty. At closing, the Company borrowed $1,500,000 under the Note and repaid in full the $1,500,000 due under a previous Note with Mr. Sheerr. The Company has borrowed the full $2,000,000 available under the Note agreement. Principal amounts due under the Note are $33,333 per month which began on July 15, 2012. For the fiscal year ending April 30, 2013, the principal amount due under the Note was $333,333. In each of four fiscal periods from May 1, 2013 through April 30, 2017, the principal amounts due under this obligation are $400,000. In the fiscal period from May 1, 2017 through June 30, 2017, the principal amount due on this obligation is $66,667. Until fully paid, the Note is subordinated to the Company’s existing senior lender and Mr. Sheerr must approve any change in the Company’s existing senior lender. This provision may limit the Company’s ability to raise additional capital from such financing. Interest payable to Mr. Sheerr on July 31, 2013 was $13,490. Interest expense recorded for Mr. Sheerr in the first quarter of fiscal 2014 was $40,889. Interest expense recorded for Sheerr Memory in the first quarter of fiscal 2013 was $50,824. Interest payable to Sheerr Memory at July 31, 2012 was $16,935.

(4) Cash and Cash Equivalents

Cash and cash equivalents consist of unrestricted cash and money market accounts.

(5) Accounts Receivable

Accounts receivable consists of the following categories:

	July 31, 2013			April 30, 2013
Trade receivables	$	3,306,164		$	2,961,838
VAT receivable		103,468			122,815
Allowance for doubtful accounts and sales returns		(200,000	)		(200,000	)
	$	3,209,632		$	2,884,653

(6) Inventories

Inventories are valued at the lower of cost or market, with costs determined by the first-in, first-out method. Inventories at July 31, 2013 and April 30, 2013 consist of the following categories:

	July 31, 2013		April 30, 2013
Raw materials	$	1,573,732	$	1,425,386
Work in process		63,475		88,603
Finished goods		1,084,956		1,389,065
	$	2,722,163	$	2,903,054

(7) Note Receivable

On July 30, 2012, a Convertible Senior Promissory Note was executed by and between Shoreline Memory, Inc. (“Shoreline”) and the Company whereby the Company could lend up to $1,500,000 to Shoreline in exchange for interest payments at prime plus 3.0% and the right to convert the amount outstanding into Common Stock of Shoreline on or before its maturity date. Each time the Company advanced money under the note, the Company was granted 1% of the outstanding Common Stock of Shoreline for every $100,000 advanced up to a maximum of 15%. This was in addition to the 15% allowable under the conversion of the note and the warrant to acquire 30% of Shoreline Common Stock. The conversion is at the rate of 1% of the outstanding Common Stock for each $100,000 converted up to a maximum of 15%. This note had a maturity date of three years and at such time Shoreline would have had to repay the note or the Company would of had to convert the note into Common Stock. The note was secured by all the assets of Shoreline and Shoreline Capital Management Ltd. (“Shoreline Capital”) as guarantor. Also executed with the note was a warrant to purchase 30% of the outstanding Common Stock of Shoreline at the time of exercise and the warrant expires sixty days after the third anniversary of the closing of the transaction. The warrant prescribed a formula to determine the price per share at the time of exercise. If all the amounts under the note were advanced and converted and the full warrant was exercised, the Company would have owned 60% of the outstanding Common Stock of Shoreline. The note was executed simultaneously with a Master Services Agreement which details the parameters under which the Company and Shoreline would have fulfilled orders from Shoreline’s primary customer. On July 31, 2012, the Company advanced $375,000 under the note and an additional $375,000 on August 1, 2012. The purpose of the loan was to fund startup expenses and to prepay initial orders. On February 19, 2013, the Company received $50,000 from Shoreline and, on February 22, 2013, the Company received an additional $200,000 from Shoreline as a partial repayment of their loan. On March 27, 2013, the Company reached an agreement to terminate its relationship with Shoreline, at closing, the Company received an additional $225,000 as a partial repayment of the loan in connection with the termination of all agreements with Shoreline. The promissory note bears interest at the rate of 6% and is guaranteed by Shoreline Memory, Inc., Shoreline Capital Management Ltd and Trevor Folk. All agreements with Shoreline have been terminated with the exception of the amended and restated promissory note. The remaining $275,000 was scheduled to be repaid in accordance with the amended and restated promissory note on July 31, 2013. Shoreline Memory has defaulted on the note. Under the terms of the note, the interest rate has increased to ten percent and Shoreline, Shoreline Capital Management Ltd. and Trevor Folk are responsible for the cost of litigation and collection. The defaulted note is in litigation. The note is guaranteed by Shoreline Capital Management Ltd. and Trevor Folk. The Company will exercise its rights to collect from the three parties. The Company has fully reserved the $275,000 balance on the amended and restated promissory note.

(8) Goodwill and Intangible Assets

Goodwill:

On March 31, 2009, the Company acquired the assets of MMB for cash plus contingent consideration. The excess of consideration paid over the net assets acquired is recorded as goodwill. We were obligated under the Asset Purchase Agreement to make contingent payments based on the earnings of MMB through March 31, 2013.

No impairments of intangible assets have been identified during any of the periods presented. Goodwill is tested for impairment on an annual basis and between annual tests if indicators of potential impairment exist, using a fair-value-based approach. The date of our annual impairment test is approximately March 1.

Intangible Assets:

Intangible assets with determinable lives, other than customer relationships and research and development are amortized on a straight-line basis over their estimated period of benefit, ranging from four to five years. Research and development and customer relationships are amortized over a two-year period at a rate of 65% of the gross value acquired in the first year subsequent to their acquisition and 35% of the gross value acquired in the second year. We evaluate the recoverability of intangible assets periodically and take into account events or circumstances that warrant revised estimates of useful lives or that indicate that impairment exists. All of our intangible assets with definitive lives are subject to amortization. No impairments of intangible assets have been identified during any of the periods presented.

The Company estimates that it has no significant residual value related to its intangible assets. Acquired intangibles generally are amortized on a straight-line basis over weighted average lives. Intangible assets amortization expense for the three months ended July 31, 2013 and 2012 totaled approximately $41,000 in each period. Intangible asset amortization is included in selling, general and administrative expense. The components of finite-lived intangible assets acquired are as follows:

	Weighted
	Average		July 31,		April 30,
	Life		2013		2013
Trade names		5 Years	$	733,000	$	733,000
Customer relationships		2 Years		758,000		758,000
Non-compete agreement		4 Years		68,000		68,000
Total gross carrying amount				1,559,000		1,559,000

Less accumulated amortization expense				1,466,934		1,426,034
Net intangible assets			$	92,066	$	132,966

The following table outlines the estimated future amortization expense related to intangible assets:

Year ending April 30:
2014	$ 132,966

(9) Financing Agreements

On July 27, 2010, the Company entered into an agreement with a financial institution for formula-based secured debt financing of up to $5,000,000. Borrowings are secured by substantially all assets. On March 2, 2012, the agreement was amended to reduce the amount available under the credit facility to $3,500,000 which, according to the Company’s projections, will be sufficient to allow for maximum borrowing under the formulas provided for in the agreement. On May 17, 2012, the agreement was amended and restated. The amended and restated documents reduced the interest rate to prime plus 6%, subject to a minimum of 9.25% and also not less than $8,000 per month. The loan facility allows borrowing of 90% of eligible domestic receivables. In addition, the loan facility allows borrowing of 90% of eligible foreign receivables to a maximum of $500,000 and 25% of eligible inventory to a maximum of 20% of the amount available on receivables. The total credit line remains at $3,500,000 and the Tangible Net Worth covenant is $2,000,000, measured quarterly. The Company agreed to pay an exit fee if it terminates the agreement more than 30 days prior to the one year anniversary of the amended and restated agreement. The amount of financing available to the Company under the agreement varies with the Company’s eligible accounts receivable and inventory. On December 18, 2012, the agreement was amended in exchange for a fee of $7,500 to reduce the Tangible Net Worth covenant to $1,300,000. However, if the Tangible Net Worth falls below $2,000,000, the amount available to borrow on inventory will be capped at $250,000 reduced from $500,000. At July 31, 2013 the Company’s Tangible Net Worth was approximately $757,000. The Company is not in compliance with the Tangible Net Worth covenant therefore the inventory borrowing availability was reduced to $250,000 and the loan is now callable. Management believes that the aggregate $3,500,000 available under this facility combined with current projected losses will not be sufficient to meet its current obligations and the Company will need to raise capital through borrowings or sales of equity securities. There can be no assurance that the Company will be able to obtain additional borrowings or complete a sale of equity securities. The Company is in default of the net worth covenant at July 31, 2013. The Company’s net worth at July 31, 2013 is approximately $757,000. At July 31, 2013, the Company had approximately $7,000 of additional financing available to it under the terms of the agreement.

On December 14, 2011, the Company entered into a Note and Security Agreement with Mr. Sheerr who is a related party. The agreement provides for secured financing of up to $2,000,000. The Company is obligated to pay monthly, interest equal to 10% per annum calculated on a 360 day year of the outstanding loan balance. Principal is payable in sixty equal monthly installments, beginning on July 15, 2012. The Company may prepay any or all sums due under this agreement at any time without penalty. On closing, the Company borrowed $1,500,000 under the agreement and repaid in full the $1,500,000 due under a previous agreement with Mr. Sheerr. The Company has borrowed the full $2,000,000 available under this agreement. Principal amounts due under this obligation are $33,333 per month which began on July 15, 2012. For the fiscal year ending April 30, 2013, the principal amount due under this obligation is $333,333. In each of four fiscal periods from May 1, 2013 through April 30, 2017, the principal amounts due under this obligation are $400,000. In the fiscal period from May 1, 2017 through June 30, 2017, the principal amount due on this obligation is $66,667. Until fully paid, this note is subordinated to the Company’s senior lender and Mr. Sheerr must approve any change in the Company’s senior lender. This provision creates an additional risk factor to the Company and its ability to raise additional capital from financing. (See “Item 1A Risk Factors”) Interest payable to Mr. Sheerr on July 31, 2013 was $13,490. Interest expense recorded for Mr. Sheerr in the first quarter of fiscal 2014 was $40,889. Interest expense recorded for Sheerr Memory in the first quarter of fiscal 2013 was $50,824. Interest payable to Sheerr Memory at July 31, 2012 was $16,935.

(10) Securities Purchase Agreement

On May 11, 2011, the Company and certain investors entered into a securities purchase agreement in connection with a registered direct offering, pursuant to which the Company agreed to sell an aggregate of 295,833 shares of its Common Stock and warrants to purchase a total of 221,875 shares of its Common Stock to such investors for aggregate net proceeds, after deducting fees to the Placement Agent and other offering expenses payable by the Company, of approximately $2,998,000. The Common Stock and warrants were sold in fixed combinations, with each combination consisting of one share of Common Stock and 0.75 of one warrant, with each whole warrant exercisable for one share of Common Stock. The purchase price was $11.28 per fixed combination. The warrants became exercisable six months and one day following the closing date of the Offering and will remain exercisable for five years thereafter at an exercise price of $13.56 per share. The exercise price of the warrants is subject to adjustment in the case of stock splits, stock dividends, combinations of shares and similar recapitalization transactions. The exercisability of the warrants may be limited if, upon exercise, the holder or any of its affiliates would beneficially own more than 4.99% of the Company’s Common Stock. After the one year anniversary of the initial exercise date of the warrants, the Company has the right to call the warrants for cancellation for $.006 per share in the event that the volume weighted average price of the Company’s Common Stock for 20 consecutive trading days exceeds $27.12.

(11) Financial Information by Geographic Location

The Company currently operates in one business segment that develops, manufactures and markets a variety of memory systems for use with network servers and workstations which are manufactured by various companies. Revenues for the three months ended July 31, 2013 and 2012 by geographic region are as follows:

	Three months ended July 31, 2013		Three months ended July 31, 2012
United States	$	6,182,801	$	5,975,204
Europe		870,627		1,321,922
Other (principally Asia Pacific Region)		313,302		701,359
Consolidated	$	7,366,730	$	7,998,485

(12) Recently Adopted Accounting Guidance

There are no new pronouncements which affect the Company.

(13) Concentration of Credit Risk

Financial instruments that potentially subject the Company to concentration of credit risk consist primarily of cash and cash equivalents, trade receivables and note receivable. The Company maintains its cash and cash equivalents in financial institutions and brokerage accounts. To the extent that such deposits exceed the maximum insurance levels, they are uninsured. In regard to trade receivables, the Company performs ongoing evaluations of its customers' financial condition as well as general economic conditions and, generally, requires no collateral from its customers.

ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

The Business section and other parts of this Quarterly Report on Form 10Q (“Form 10-Q”) contain forward-looking statements, within the meaning of the Private Securities Litigation Reform Act of 1995, that involve risks and uncertainties. Many of the forward-looking statements are located in “Management’s Discussion and Analysis of Financial Condition and Results of Operations.” Forward-looking statements provide current expectations of future events based on certain assumptions and include any statement that does not directly relate to any historical or current fact. Forward-looking statements can also be identified by words such as “future,” “anticipates,” “believes,” “estimates,” “expects,” “intends,” “plans,” “predicts,” “will,” “would,” “could,” “can,” “may,” and similar terms. Forward-looking statements are not guarantees of future performance and the Company’s actual results may differ significantly from the results discussed in the forward-looking statements. Factors that might cause such differences include, but are not limited to, those discussed in Part I, Item 1A described in the Company’s most recent Annual Report on Form 10-K under the heading “Risk Factors filed with the Securities and Exchange Commission which can be reviewed at http://www.sec.gov. The Company assumes no obligation to revise or update any forward-looking statements for any reason, except as required by law.

Executive Overview

In fiscal 2009, the Company acquired certain assets of Micro Memory Bank, Inc. ("MMB"), a privately held corporation. MMB is a manufacturer of legacy to advanced solutions in laptop, desktop and server memory products. The acquisition expanded the Company's memory product offerings and routes to market. Its products include memory upgrades for IBM, Sun Microsystems, HP and Compaq Computer Corporation (“Compaq”) computer systems. MMB also markets and sells new and refurbished factory original memory upgrades manufactured by IBM, Sun Microsystems, HP and Compaq as well as factory original modules manufactured by Micron Technology, Inc. (“Micron”), SK Hynix Inc. (“Hynix”), Samsung, Elpida Memory, Inc. (“Elpida”) and Nanya Technology Corporation (“Nanya”), and purchases excess memory inventory from other parties as well.

In fiscal 2013, the Company signed numerous agreements to produce products branded as AMD. These products included the Company’s software product RAMDisk, and consumer memory for use in the online gaming and entertainment industries and server memory.

The Company was incorporated in New Jersey in 1967 and made its initial public offering in 1968. Its common stock, $1 par value (the "Common Stock") was listed for trading on the American Stock Exchange in 1981. In 2000 the Company changed its listing to the NASDAQ National Market (now the NASDAQ Stock Market) where its stock trades under the symbol "DRAM." The Company's principal executive office is located at 777 Alexander Park, Princeton, New Jersey 08540, its telephone number is (609) 799-0071, its fax is (609) 799-6734 and its website is located at http://www.dataram.com. Proxy Statements, Annual Reports on Form 10-K, Quarterly Reports on Form 10-Q and Current Reports on Form 8-K, and all amendments thereto, are available on the Company’s website free of charge.

Liquidity and Capital Resources

The Company's financial statements are prepared using the accrual method of accounting in accordance with accounting principles generally accepted in the United States of America and have been prepared on a going concern basis, which contemplates the realization of assets and the settlement of liabilities in the normal course of business. For the fiscal years ended April 30, 2013, 2012 and 2011, the Company incurred losses in the amounts of approximately $4,625,000, $3,259,000 and $ 4,634,000, respectively.

Our continuation as a going concern is dependent upon obtaining the additional working capital necessary to sustain our operations. Our future is dependent upon our ability to obtain financing, raise capital through the sales of equity and or debt securities and upon future profitable operations. In the first quarter of fiscal year 2014, the Company eliminated approximately $900,000 of expenses on an annual basis. There is no assurance that our current operations will be profitable or we will raise sufficient funds to continue operating. The financial statements do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts of and classification of liabilities that might be necessary in the event we cannot continue in existence. These factors raise substantial doubt about the Company’s ability to continue as a going concern.

As of July 31, 2013, cash and cash equivalents amounted to approximately $108,000 and working capital amounted to approximately $1,691,000, reflecting a current ratio of 1.4 to 1. This compares to cash and cash equivalents of approximately $324,000 and working capital of approximately $2,560,000, reflecting a current ratio of 1.7 to 1 as of April 30, 2013.

During the three month period ended July 31, 2013, net cash used in operating activities totaled approximately $583,000. Net loss in the period totaled approximately $882,000 and included a reserve of note receivable of $275,000. Stock-based compensation expense of approximately $21,000 was recorded and depreciation and amortization expense of approximately $92,000. Inventories decreased by approximately $181,000. Trade receivable increased by approximately $325,000, the increase was primarily the result of a large shipment at the end of quarter. Accounts payable increased $251,000 as a result of the procurement of material for the aforementioned large shipment. Accrued liabilities decreased by approximately $136,000, and other current assets increased by approximately $60,000.

Net cash provided by financing activities totaled approximately $366,000 for the three month period ended July 31, 2013 and consisted primarily of proceeds from borrowings under a revolving credit facility of approximately $466,000, more fully described in Note 10 to the consolidated financial statements. The Company also made principal payments of $100,000 to Mr. Scheerr under the Note and Security agreement, more fully described in Note 4 to the Consolidated Financial Statements.

On July 27, 2010, the Company entered into an agreement with a financial institution for formula-based secured debt financing of up to $5,000,000. Borrowings are secured by substantially all assets. On March 2, 2012, the agreement was amended to reduce the amount available under the credit facility to $3,500,000 which, according to the Company’s projections, will be sufficient to allow for maximum borrowing under the formulas provided for in the agreement. On May 17, 2012, the agreement was amended and restated. The amended and restated documents reduced the interest rate to prime plus 6%, subject to a minimum of 9.25% and also not less than $8,000 per month. The loan facility allows borrowing of 90% of eligible domestic receivables. In addition, the loan facility allows borrowing of 90% of eligible foreign receivables to a maximum of $500,000 and 25% of eligible inventory to a maximum of 20% of the amount available on receivables. The total credit line remains at $3,500,000 and the Tangible Net Worth covenant is $2,000,000, measured quarterly. The Company agreed to pay an exit fee if it terminates the agreement more than 30 days prior to the one year anniversary of the amended and restated agreement. The amount of financing available to the Company under the agreement varies with the Company’s eligible accounts receivable and inventory. On December 18, 2012, the agreement was amended in exchange for a fee of $7,500 to reduce the Tangible Net Worth covenant to $1,300,000. However, if the Tangible Net Worth falls below $2,000,000, the amount available to borrow on inventory will be capped at $250,000 reduced from $500,000. At July 31, 2013 the Company’s Tangible Net Worth was approximately $757,000. The Company is not in compliance with the Tangible Net Worth covenant therefore the inventory borrowing availability was reduced to $250,000 and the loan is now callable. Management believes that the aggregate $3,500,000 available under this facility combined with current projected losses will not be sufficient to meet its current obligations and the Company will need to raise capital through borrowings or sales of equity securities. There can be no assurance that the Company will be able to obtain additional borrowings or complete a sale of equity securities. At July 31, 2013, the Company had approximately $7,000 of additional financing available to it under the terms of the agreement.

On December 14, 2011, the Company entered into a Note and Security Agreement with Mr. Sheerr who is a related party. The agreement provides for secured financing of up to $2,000,000. The Company is obligated to pay monthly, interest equal to 10% per annum calculated on a 360 day year of the outstanding loan balance. Principal is payable in sixty equal monthly installments, beginning on July 15, 2012. The Company may prepay any or all sums due under this agreement at any time without penalty. On closing, the Company borrowed $1,500,000 under the agreement and repaid in full the $1,500,000 due under a previous agreement with Mr. Sheerr. The Company has borrowed the full $2,000,000 available under this agreement. Principal amounts due under this obligation are $33,333 per month which began on July 15, 2012. For the fiscal year ending April 30, 2013, the principal amount due under this obligation was $333,333. In each of four fiscal periods from May 1, 2013 through April 30, 2017, the principal amounts due under this obligation are $400,000. Until fully paid, this note is subordinated to the Company’s senior lender and Mr. Sheerr must approve any change in the Company’s senior lender. In the fiscal period from May 1, 2017 through June 30, 2017, the principal amount due on this obligation is $66,667. Interest payable to Mr. Sheerr on July 31, 2013 was $13,490. Interest expense recorded for Mr. Sheerr in the first quarter of fiscal 2014 was $40,889. Interest expense recorded for Sheerr Memory in the first quarter of fiscal 2013 was $50,824. Interest payable to Sheerr Memory at July 31, 2012 was $16,935.

On July 30, 2012, a Convertible Senior Promissory Note was executed by and between Shoreline and the Company whereby the Company could lend up to $1,500,000 to Shoreline in exchange for interest payments at prime plus 3.0% and the right to convert the amount outstanding into Common Stock of Shoreline on or before its maturity date. Each time the Company advanced money under the note, the Company was granted 1% of the outstanding Common Stock of Shoreline for every $100,000 advanced up to a maximum of 15%. This was in addition to the 15% allowable under the conversion of the note and the warrant to acquire 30% of Shoreline Common Stock. The conversion is at the rate of 1% of the outstanding Common Stock for each $100,000 converted up to a maximum of 15%. This note had a maturity date of three years and at such time Shoreline would have had to repay the note or the Company would of had to convert the note into Common Stock. The note was secured by all the assets of Shoreline and Shoreline Capital Management Ltd. (“Shoreline Capital”) as guarantor. Also executed with the note was a warrant to purchase 30% of the outstanding Common Stock of Shoreline at the time of exercise and the warrant expires sixty days after the third anniversary of the closing of

the transaction. The warrant prescribed a formula to determine the price per share at the time of exercise. If all the amounts under the note were advanced and converted and the full warrant is exercised, the Company would have owned 60% of the outstanding Common Stock of Shoreline. The note was executed simultaneously with a Master Services Agreement which details the parameters under which the Company and Shoreline would have fulfilled orders from Shoreline’s primary customer. On July 31, 2012, the Company advanced $375,000 under the note and an additional $375,000 on August 1, 2012. The purpose of the loan was to fund startup expenses and to prepay initial orders. On February 19, 2013, the Company received $50,000 from Shoreline and, on February 22, 2013, the Company received an additional $200,000 from Shoreline as a partial repayment of their loan. The Company reached an agreement to terminate its relationship with Shoreline. At closing, the Company received an additional $225,000 as a partial repayment of the loan in connection with the termination of all agreements with Shoreline. The promissory note bears interest at the rate of 6% and is guaranteed by Shoreline Memory, Inc., Shoreline Capital Management Ltd and Trevor Folk. All agreements with Shoreline Memory, Inc. have been terminated with the exception of the amended and restated promissory note. The remaining $275,000 was scheduled to be repaid in accordance with the amended and restated promissory note on July 31, 2013. Shoreline Memory has defaulted on the note. Under the terms of the note, the interest rate has increased to 10% and Shoreline, Shoreline Capital Management Ltd. and Trevor Folk are responsible for the cost of litigation and collection. The defaulted note is in litigation. The note is guaranteed by Shoreline Capital Management Ltd. and Trevor Folk. The Company will exercise its rights to collect from the three parties. The Company has fully reserved the $275,000 balance on the amended and restated promissory note.

Future minimum lease payments under non-cancellable operating leases (with initial or remaining lease terms in excess of one year) as of April 30, 2013 are as follows:

Year ending April 30
	2014	$	295,000
	2015		301,000
	2016		293,000
	2017		68,000
	Thereafter		—
	Total minimum lease payments	$	957,000

The Company has no other material commitments.

Results of Operations

Revenues for the three month period ended July 31, 2013 were approximately $7,367,000 compared to revenues of $7,998,000 for the comparable prior year period. The decrease in revenues from the prior year’s first quarter was the result of a decrease in average selling prices of approximately 31%, attributable to a decline in the price of DRAM chips, the primary raw material used in the Company’s products. The decline in average selling price was partially offset by an increase in volume of approximately 11%.

Cost of sales for the three month period ended July 31, 2013 was $5,805,000 versus $6,304,000 in the prior year comparable period. Cost of sales as a percentage of revenues for the fiscal quarters ended July 31, 2013 and 2012 were 79%. Fluctuations in cost of sales as a percentage of revenues are not unusual and can result from many factors, some of which are a rapid change in the price of DRAMs, or a change in product mix possibly resulting from a large order or series of orders for a particular product or a change in customer mix. The Company eliminated approximately $283,000 of annualized expense in the fiscal 2014’s first quarter, which resulted in a charge of approximately $53,000.

Engineering expense in fiscal 2014's first quarter was $319,000 versus $206,000 for the same respective prior year period. The Company has recorded approximately $129,000 of cost related to the maintenance and development of our RamDisk product in fiscal 2014’s first quarter. In the prior year these cost were reflected in SG&A expense. The Company also eliminated approximately $94,000 of annualized expense in the fiscal 2014’s first quarter, which resulted in a charge of approximately $27,000.

Selling, general and administrative expense in fiscal 2014’s first quarter totaled $2,040,000 versus $2,354,000 in the same prior year period, a decrease of approximately $314,000. The decrease in this year’s first quarter expense would have been $619,000, however the Company recorded non- recurring charges of $275,000 for the reserve on the note receivable default and also approximately $30,000 severance cost. As a result of the cost reductions the Company has eliminated approximately $518,000 of annualized expense.

Other income (expense), net for the first quarter of fiscal 2014 totaled expense of $84,000 versus $109,000 of expense for the same prior year period. Other expense in fiscal 2014’s first quarter consisted primarily of interest expense of $84,000. Prior year three month other expense totaled $109,000 and consisted of $71,000 of interest expense and $38,000 of foreign currency transaction losses, primarily as a result of the EURO weakening relative to the US dollar.

Income tax expense for the first quarter of fiscal 2014 and 2013 were zero. The Company utilizes the asset and liability method of accounting for income taxes in accordance with the provisions of the “Expenses – Income Taxes Topic” of the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”). Under the asset and liability method, deferred income tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. A valuation allowance is provided when it is more likely than not that some portion or all of the deferred income tax assets will not be realized. The Company considers certain tax planning strategies in its assessment as to the recoverability of its tax assets. Deferred income tax assets and liabilities are measured using enacted tax rates in effect for the year in which those temporary differences are expected to be recovered or settled. The effect on deferred income tax assets and liabilities of a change in tax rates is recognized in earnings in the period that the tax rate changes. The Company recognizes, in its consolidated financial statements, the impact of a tax position, if that position is more likely than not to be sustained on audit, based on technical merits of the position. There are no material unrecognized tax positions in the financial statements. As of July 31, 2013, the Company had Federal and state net operating loss (“NOL”) carry-forwards of approximately $23,500,000 and $21,800,000, respectively. These can be used to offset future taxable income and expire between 2023 and 2033 for Federal tax purposes and 2016 and 2033 for state tax purposes. The Company’s NOL carry-forwards are a component of its deferred income tax assets which are reported net of a full valuation allowance in the Company’s consolidated financial statements at July 31, 2013 and April 30, 2013.

Net loss for the first quarter of fiscal 2014 was approximately $882,000, which compares to a loss of approximately $976,000 in the first quarter of fiscal 2013. Fiscal 2014 first quarter net loss includes non-recurring charges of $275,000 for the reserve on the defaulted Shoreline Memory note receivable, and approximately $110,000 for severance cost related to the cost reductions that were initiated during the first quarter. These cost reductions should result in approximately $900,000 in annualized savings. Net loss in fiscal 2014’s first quarter would have been approximately $497,000 without the non-recurring charges.

Critical Accounting Policies

During December 2001, the Securities and Exchange Commission (“SEC”) published a Commission Statement in the form of Financial Reporting Release No. 60 which encouraged that all registrants discuss their most “critical accounting policies” in management’s discussion and analysis of financial condition and results of operations. The SEC has defined critical accounting policies as those that are both important to the portrayal of a company’s financial condition and results, and that require management’s most difficult, subjective or complex judgments, often as a result of the need to make estimates about the effect of matters that are inherently uncertain. While the Company’s significant accounting policies are summarized in Note 1 of notes to consolidated financial statements included in this Annual Report, management believes the following accounting policies to be critical:

Revenue Recognition - Revenue is recognized when title passes upon shipment of goods to customers. The Company’s revenue earning activities involve delivering or producing goods. The following criteria are met before revenue is recognized: persuasive evidence of an arrangement exists, shipment has occurred, selling price is fixed or determinable and collection is reasonably assured. The Company does experience a minimal level of sales returns and allowances for which the Company accrues a reserve at the time of sale in accordance with the Revenue Recognition – Right of Return Topic of the FASB ASC. Estimated warranty costs are accrued by management upon product shipment based on an estimate of future warranty claims.

Research and Development - Research and development costs are expensed as incurred, including Company-sponsored research and development and costs of patents and other intellectual property that have no alternative future use when acquired and in which we had an uncertainty in receiving future economic benefits. Development costs of a computer software product to be sold, leased, or otherwise marketed are subject to capitalization beginning when a product’s technological feasibility has been established and ending when a product is available for general release to customers. Technological feasibility of a computer software product is established when all planning, designing, coding and testing activities that are necessary to establish that the product can be produced to meet its design specifications (including functions, features and technical performance requirements) are completed.

Long-Lived Assets -Long-lived assets, such as property and equipment, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to the estimated undiscounted future cash flows expected to be generated by the asset. If the carrying amount of an asset exceeds its estimated future cash flows, an impairment charge is recognized in the amount by which the carrying amount of the asset exceeds the estimated fair value of the asset. Assets to be disposed of would be separately presented in the consolidated balance sheets and reported at the lower of the carrying amount or fair value less cost to sell, and no longer depreciated. The Company considers various valuation factors, principally undiscounted cash flows, to assess the fair values of long-lived assets.

Income Taxes - The Company utilizes the asset and liability method of accounting for income taxes in accordance with the provisions of the Expenses – Income Taxes Topic of the FASB ASC. Under the asset and liability method, deferred income tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. A valuation allowance is provided when it is more likely than not that some portion or all of the deferred income tax assets will not be realized. The Company considers certain tax planning strategies in its assessment as to the recoverability of its tax assets. Deferred income tax assets and liabilities are measured using enacted tax rates in effect for the year in which those temporary differences are expected to be recovered or settled. The effect on deferred income tax assets and liabilities of a change in tax rates is recognized in earnings in the period that the tax rate changes. The Company recognizes, in its consolidated financial statements, the impact of a tax position, if that position is more likely than not to be sustained on audit, based on technical merits of the position. There are no material unrecognized tax positions in the financial statements.

Goodwill - Goodwill is tested for impairment on an annual basis and between annual tests if indicators of potential impairment exist, using a fair-value-based approach. The date of our annual impairment test is March 1. The Company has reviewed goodwill for impairment at July 31, 2013. After this review management has concluded that there is no additional impairment of goodwill.

Use of Estimates - The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, including deferred income tax asset valuation allowances and certain other reserves and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Estimates and assumptions are reviewed periodically and the effects of revisions are reflected in the consolidated financial statements in the period they are determined to be necessary. Some of the more significant estimates made by management include the allowance for doubtful accounts and sales returns, the deferred income tax asset valuation allowance and other operating allowances and accruals. Actual results could differ from those estimates.

ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

The Company does not invest in market risk sensitive instruments. At times, the Company's cash equivalents consist of overnight deposits with banks and money market accounts. The Company's objective in connection with its investment strategy is to maintain the security of its cash reserves without taking market risk with principal.

The Company purchases and sells primarily in U.S. dollars. The Company sells in foreign currency (primarily Euros) to a limited number of customers and as such incurs some foreign currency risk. At any given time, approximately 5% to 25% of the Company’s accounts receivable are denominated in currencies other than U.S. dollars. At present, the Company does not purchase forward contracts as hedging instruments, but could do so as circumstances warrant.

ITEM 4. CONTROLS AND PROCEDURES

The Chief Executive Officer and Chief Financial Officer of the Company have evaluated the effectiveness of our disclosure controls and procedures as required by Exchange Act Rule 13a-15(b) as of the end of the period covered by this report. Based on that evaluation, the Chief Executive Officer and Chief Financial Officer have concluded that these disclosure controls and procedures are effective. There were no changes in our internal control over financial reporting during the quarter ended July 31, 2013 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

PART II: OTHER INFORMATION

Item 1. Legal ProceEdinGS

The landlord for the property previously leased by the Company in Ivyland, Pennsylvania filed suit against the Company, which vacated the property at the expiration of its lease, for the Company’s alleged failure to restore the property to its original condition. The landlord is currently in possession of a security deposit in the amount of $52,000. The Company denies its liability for the restoration of the property and believes that the outcome cannot be determined at this time. After consulting with legal counsel, management estimates that any amounts ultimately due by the Company will not have a material impact on the Company’s financial condition.

On July 30, 2013, the District Court Judge issued an order against the Company in favor of the landlord Ivyland Ventures, LLC. Based on the language of the lease agreement, the Court, without making any factual findings on the extent of the Company’s liability, ruled that the Company is required to remove and restore the premises to condition that existed as of January 11, 2006 or pay the cost of removal and restoration of improvements made during its entire occupation. Our legal counsel has filed a motion for reconsideration of the Court’s July 30^th Order seeking to overturn the Court’s decision. No ruling has been made on the motion for reconsideration. A teleconference was held on August 7, 2013 between the parties and the presiding judge. At the conference, dates were set for discovery and the trial was put on the calendar for September, 2014.

The landlord currently holds $52,000 in a security deposit and has not submitted to the Company any listing or document proof of any damage suffered by the landlord. It is anticipated that this may or may not be presented, subject to examination, during the discovery phase of the case. Therefore, at this time there is no amount that is known or estimable to substantiate any additional liability above the $52,000 already recorded.

In connection with Shoreline’s default in remitting the $275,000 payment, with interest, in accordance with the terms of the amended and restated promissory note, the Company will commence an action in the United States District Court for the District of New Jersey, against Shoreline, as the debtor, and Trevor Folk and Shoreline Capital Management Ltd, as guarantors. The action will also seek reimbursement of all costs, fees and expenses of the litigation as provided for in the note in the event of such a default.

Item 1A. Risk Factors.

Additional Risk Factors

There have been no material changes to the Risk Factors in Item 1A of our Annual Report on Form 10-K for the fiscal year ended April 30, 2013, other than the following:

We may have limited ability to refinance our existing senior indebtedness

The Company’s subordinated Note and Security Agreement with David Sheerr, an executive officer of the Company and the prior owner of our MMB business unit, provides Mr. Sheerr with the right to approve any change in our existing senior lender. In the event Mr. Sheerr does not approve a change in our existing lender, if requested, the Company may be unable to refinance its existing senior indebtedness and raise additional capital that such a refinancing could provide. The current balance under the Sheerr Note is $1,533,334. “See Note 4- Related Party Transactions.”

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds.

No reportable event.

Item 3. Defaults upon Senior Securities.

No reportable event.

Item 4. MINE SAFETY DISCLOSURES

No reportable event.

Item 5. Other Information.

No reportable event.

Item 6. Exhibits.

Exhibit No	Description

9(a)	Asset Purchase Agreement dated March 20, 2009, by and among Dataram Corporation, Micro Memory Bank, Inc.

31(a)	Rule 13a-14(a) Certification of John H. Freeman.

31(b)	Rule 13a-14(a) Certification of Marc P. Palker.

32(a)	Section 1350 Certification of John H. Freeman (furnished not filed).

32(b)	Section 1350 Certification of Marc P. Palker (furnished not filed).

101.INS	XBRL Instance Document.

101.SCH	XBRL Taxonomy Extension Schema Document

101.CAL	XBRL Taxonomy Extension Calculation Linkbase Document

101.DEF	XBRL Taxonomy Extension Definition Linkbase Document

101.LAB	XBRL Taxonomy Extension Label Linkbase Document

101.PRE	XBRL Taxonomy Extension Presentation Linkbase Document

Signatures

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

	DATARAM CORPORATION

Date: September 16, 2013	By:	/s/ MARC P. PALKER
		Marc P. Palker
		Chief Financial Officer

EX-9 2 ex9a.htm

Exhibit 9(a)

EXECUTION COPY

ASSET PURCHASE AGREEMENT

THIS ASSET PURCHASE AGREEMENT is entered into as of this 20 day of March, 2009, by and among Micro Memory Bank, Inc., a Pennsylvania corporation (hereinafter referred to as “Seller”), Mr. David Sheerr, individually and as sole shareholder of Seller (“Shareholder”) and Dataram Corporation, a New Jersey corporation (hereinafter referred to as “Buyer”).

WHEREAS, Seller is in the computer memory business (the “Business”); and

WHEREAS, Buyer is in the business of manufacturing and selling memory systems and related products; and

WHEREAS, Seller and Shareholder wish to sell to Buyer, and Buyer wishes to purchase from Seller, certain of the assets, properties, rights and claims of the Business and to assume certain liabilities related thereto, all as described herein and upon the terms and conditions and subject to certain obligations as set forth in this asset purchase agreement (the “Agreement”).

NOW THEREFORE in consideration of the representations, warranties, covenants and agreements herein contained, Seller, Shareholder and Buyer agree as follows:

Article I. THE TRANSACTION

1.1 Purchase and Sale of Assets. At Closing (as defined in Article 5.1 below), Seller shall sell, convey, transfer, assign and deliver to Buyer (or its designated wholly-owned subsidiary), and Buyer (or its designated wholly-owned subsidiary) shall purchase, accept and receive, all of Seller’s right, title and interest in, to and under the Purchased Assets (as defined in Article 1.2 below).

1.2 Purchased Assets. The “Purchased Assets” are those assets of Seller to be set forth on a list prepared by Seller and delivered to Buyer on or before Closing (the “Purchased Asset List”), including but not limited to, the respective business names and trade names of Seller (including but not limited to Micro Memory Bank, Memorystore and 18004Memory), owned or licensed intellectual property and domain names, any intellectual property applications, accounts receivable, web-based systems, know-how, licenses, schematics or plans, manufacturing equipment, furnishings, special test fixtures, software programs and tools, documents and records of the business, leases, customer lists, goodwill and all other related materials and other tangible and intangible assets, but not including cash or cash equivalents or inventory.

1.3 Assets Not Purchased under the Agreement. Any assets not expressly set forth on the Purchased Asset List are not purchased under this Agreement but shall remain the property of Seller (“Excluded Assets”). A list of such Excluded Assets shall be delivered at Closing.

1.4 Assumption of Obligations and Liabilities: Buyer shall assume those obligations and liabilities of Seller which are expressly disclosed on Seller’s financial statements (the “Financial Statements) or on the Purchase Asset List delivered to Buyer at Closing, and the Accrued Employee Benefits (all such liabilities and obligations being referred to collectively as the “Assumed Obligations”), and no others. For the avoidance of doubt, the parties expressly agree that Buyer shall not be liable for, and Buyer does not assume or agree to pay, perform or discharge, any debt, claim, lien duty, contract, tax or liability, known, unknown, contingent or otherwise, that are not so disclosed to Buyer. Seller agrees to remain responsible for any obligations not expressly assumed by Buyer hereunder (the “Retained Obligations’). Accrued Employee Benefits means (i) the COBRA benefits (described in part 6 of Subtitle B of Subchapter 1 of ERISA) required to be provided or funded by Seller to, or for the account of any of its Employees as a result of Seller’s statutory or contractual obligations, and (ii) unused vacation and sick days accrued by Seller’s employees, and set forth on Schedule 2.1.9(a) hereto as updated through Closing as described in Article 5.2.11 hereof.

Article II. REPRESENTATIONS AND WARRANTIES

2.1 Seller’s and Shareholder’s Representations and Warranties. Seller and Shareholder jointly and severally represent and warrant to Buyer as of the date hereof and as of Closing, and agree, as follows:

2.1.1 Organization; Capacity. Seller is a corporation duly organized and validly existing under the laws of the State of Pennsylvania, with full power and authority to conduct its business as it is now being conducted, to own or use the properties and assets that it purports to own or use, and to perform all its obligations. Seller has the absolute and unrestricted right, power, authority and capacity to execute and deliver this Agreement and to perform its obligations hereunder. Shareholder has full legal capacity and authority to execute and deliver this Agreement and perform all of its obligations hereunder.

2.1.2 Authority; No Conflict. Seller has obtained (or shall, before Closing, obtain} all necessary approvals, including without limitation any required from its Board of Directors and equity holders, for the execution and delivery of this Agreement and the consummation of the transactions contemplated hereby, and no further approvals of this Agreement are necessary to effectuate its terms. This Agreement constitutes the legal, valid and binding obligation of each of Seller and Shareholder, enforceable against each in accordance with its terms. Neither the execution and delivery of this Agreement by Seller, nor the consummation or performance of any of the transactions contemplated hereby by Seller, will conflict with Seller’s organizational documents or

with any agreement to which Seller is a party, or give rise to the right of any party to declare a default or exercise any remedy under, or to accelerate the maturity or performance of, or to cancel, terminate, or modify, any contract; or result in the imposition or creation of any encumbrance upon any of the assets owned or used by Seller. Neither the execution and delivery of this Agreement by Shareholder, nor the consummation or performance of any of the transactions contemplated hereby by Shareholder, will conflict with any agreement to which Shareholder is a party, or give rise to the right of any party to declare a default or exercise any remedy under, or to accelerate the maturity or performance of, or to cancel, terminate, or modify, any contract; or result in the imposition or creation of any encumbrance upon any of the assets owned by Shareholder. Neither Seller nor Shareholder will be required to give any notice to or obtain any consent from any person in connection with the execution and delivery of this Agreement or the consummation or performance of any of the transactions contemplated hereby, except for such notices and consents as have already been obtained, such notices and/or consents necessary to transfer any intellectual property or intellectual property applications, and any notices or consents in connection with the line of credit mentioned in Article 3.3 hereof.

2.1.3 Ownership; Title; Purchased Asset List and Financial Statements. Seller is the sole legal and beneficial owner of all of the Purchased Assets, free of any lien, claim or encumbrance, and will transfer to Buyer at Closing good and valid title to, and legal and beneficial ownership of, all of the Purchased Assets and the right to use the names “Micro Memory Bank,” “Memorystore” and “18004Memory,” free of any lien, claim or encumbrance. No person has a right or other option to buy or use any of the Purchased Assets. The Purchased Asset List and the Financial Statements delivered to Buyer will be true, correct and complete in all respects.

2.1.4 Share Ownership; Corporate Records. Before Closing, Seller shall provide Buyer with a true, correct and complete listing of all debt and equity interests of Seller issued and outstanding, or issuable upon the exercise of any options, warrants or similar arrangements, as well as a true, correct and complete listing of all holders of such interests. Before Closing, Seller shall provide Buyer with a true, correct and complete listing of its present officers and directors, and shall give Buyer the opportunity to review its minute books, stock record books, and other records, all of which are complete and correct in all material respects and have been maintained in accordance with sound business practices. The minute books contain accurate and complete records of all meetings held of, and corporate action taken by, the stockholders, the Boards of Directors, and committees of the Boards of Directors, of Seller.

2.1.5 Condition and Sufficiency of Assets. Each of the Purchased Assets is in good operating condition and repair, and is adequate for the uses to which they are being put, and none of such Purchased Assets are in need of maintenance or repairs, in both cases, except for ordinary, routine maintenance and repairs that are not material in nature or cost.

2.1.6 No Undisclosed Liabilities. Except as set forth in the Financial Statements and as expressly disclosed to Buyer herein, Seller has no liabilities or obligations of any nature (whether known or unknown and whether absolute, accrued, contingent, or otherwise).

2.1.7 Taxes. Seller has filed or caused to be filed on a timely basis all federal and other tax returns that are or were required to be filed by or with respect to it. Seller has paid, or made provision for the payment of, all taxes (including all taxes required to be withheld or collected) that are shown as due on such tax returns or pursuant to any assessment received by Seller with respect to such returns.

2.1.8 Legal Proceedings and Compliance with Law.

There is no lawsuit, action, suit, arbitration, administrative or other proceeding, criminal prosecution or other investigation or inquiry (“Legal Proceeding”) of any federal, state, local, foreign or other governmental or quasi-governmental agency, authority, court or body or any other type of regulatory body (“Governmental Entity”) that is pending or, to Seller’s or Shareholder’s Knowledge, threatened against Seller. There has been no Material Breach, default or violation or the occurrence of an event that with or without the passage of time or the giving of notice, or both, would constitute a Material Breach, default or violation (collectively, a “Default”) under any statute, law, ordinance, regulation, order or rule of any Governmental Entity, including but not limited to those covering environmental, energy, safety, health, transportation, bribery, record keeping, zoning, antidiscrimination, antitrust. wage and hour, and price and wage control matters (collectively, “Laws”), including but not limited to Environmental Laws, applicable to Seller or the Business, and neither Seller nor Shareholder has received any written notices from any Governmental Entity regarding any alleged such Defaults applicable to Seller under any Laws. “Environmental Law” means any and all Laws, Court Orders and Governmental Permits relating to the protection of health, safety or the environment, worker health and safety, and/or governing the handling, use, generation, treatment, storage, transportation, disposal, manufacture, distribution, formulation, packaging, labeling, or Release of Hazardous Substances, whether now existing or subsequently amended or enacted, including, but not limited to: the Clean Air Act, 42 U.S.C. § 7401 et seq.; the Comprehensive Environmental Response, Compensation and Liability Act of 1980, 42 U.S.C.§ 9601 et seq.; the Federal Water Pollution Control Act. 33 U.S.C.§ 1251 et seq.; the Hazardous Material Transportation Act, 49 U.S.C. § 1801 et seq.; the Federal Insecticide, Fungicide and Rodenticide Act, 7 U.S.C.§ 136 et seq.; the Resource Conservation and Recovery Act of 1976 (“RCRA”), 42 U.S.C. § 6901 et seq.; the Toxic Substances Control Act, 15 U.S.C. § 2601 et seq.; the Occupational Safety & Health Act of 1970, 29 U.S.C.§ 651 et seq.; the Oil Pollution Act of 1990, 33 U.S.C.§ 2701 et seq.; and the Safe Drinking Water Act of 1974, 42 U.S.C.§ 300(f) et seq.; and the state analogies thereto, and the regulations promulgated thereunder, all as amended or superseded from time to time; and any common law doctrine, including but not limited to, negligence, nuisance, trespass, personal injury, or property damage related to or arising out of the presence, Release, or exposure to a Hazardous Substance. There has been no Default with respect to any judgment, decree, injunction, order or ruling of any federal, state, local or foreign court,

regulatory body or other Governmental Entity that is binding on Seller, Shareholder or their respective property under applicable Law (“Court Order”) applicable to Seller. For purposes of this Agreement, “Knowledge” means, with respect to a specified person, Knowledge of a particular fact or other matter if that person is actually aware of that fact or matter. Seller and Shareholder will each be deemed to have Knowledge of a particular fact or other matter only if David Sheerr has Knowledge of the fact or other matter. A “Material Breach” means any breach which (i) will have a material adverse effect on the Business of Seller, including the assets, financial condition, prospects, results of operations, liquidity, products, competitive position, customers or customer relations thereof or (ii) will, along with all other breaches of Laws, result in an aggregate liability of over $5,000.

Without limiting the generality of Article 2.1.8 (a), to the Knowledge of Seller or Shareholder, there has not been any Environmental Condition (i) at any premises at which the Business has been conducted by Seller, any affiliate thereof or any predecessor of any of them, (ii) at any property owned, leased or operated at any time by Seller, any entity controlled by Seller or any predecessor of any of them, or (iii) at any property at which Hazardous Substances have been deposited or disposed of by or at the behest or direction of any of the foregoing, nor has Seller received notice of any such Environmental Condition. “Environmental Condition” means any condition or circumstance, including a Release or the presence of Hazardous Substances, whether created by Seller or any third party, at or relating to any such property or premises specified in any of clauses (i) through (iii) of this Article 2.1.8 (b) that (A) has required or could reasonably be expected to require abatement or correction under an Environmental Law, (B) has given or could reasonably be expected to give rise to any civil or criminal liability on the part of Seller under an Environmental Law, or (C) has created or could reasonably be expected to create a public or private nuisance. “Release” means any release, spill, emission, leaching, leaking, pumping, injection, deposit, disposal, discharge, dispersal, or leaching into the indoor or outdoor environment, or into or out of any property. “Hazardous Substances” means petroleum, petroleum hydrocarbons or petroleum products, petroleum by-products, radioactive materials, asbestos or asbestos-containing materials, gasoline, diesel fuel, pesticides, radon, urea formaldehyde, lead or lead-containing materials, polychlorinated biphenyls; and any other chemicals, materials, substances or wastes in any amount or concentration which are now or hereafter become defined as or included in the definition of “hazardous substances,” “hazardous materials,” “hazardous wastes,” “extremely hazardous wastes,” “restricted hazardous wastes,” “toxic substances,” “toxic pollutants,” “pollutants,” “regulated substances,” “solid wastes,” or “contaminants” or words of similar import, under any Environmental Law.

Seller has delivered to Buyer complete copies of any written reports, studies or assessments in the possession or control of Seller, any affiliate or any agents thereof that relate to any Environmental Condition. Schedule 2.1.8 (c) identifies any other reports, studies or assessments that relate to any Environmental Condition of which Seller or Shareholder has Knowledge.

Seller has obtained and is in full compliance with all governmental permits, licenses, registrations, certificates of occupancy, approvals and other authorizations of any Governmental Entity (‘Governmental Permits”) relating to the Business all of which are listed in Schedule 2.1.8 (d) along with their respective expiration dates, that are required for the operation of the Business. All of such Governmental Permits are currently valid and in full force, and Seller has filed such timely and complete renewal applications as may be required with respect to such Governmental Permits. To Seller’s Knowledge, no revocation, cancellation or withdrawal thereof has been threatened.

2.1.9 Employee Relations and Benefits.

(a) Schedule 2.1.9 (a) sets forth a true and complete list of the names and base salaries of all employees of Seller involved in the operation of the Business (the “Employees”). Except as set forth on Schedule 2.1.9 (a), Seller: (i) has withheld and reported all amounts required by law or by agreement to be withheld and reported with respect to wages, salaries, and other payments to employees, (ii) is not liable for any arrears of wages or any taxes or any penalty for failure to comply with any of the foregoing, and (iii) is not liable for any payment to any trust or other fund governed by or maintained by or on behalf of any governmental body, with respect to unemployment compensation benefits, social security, or other benefits or obligations for employees. No individual who is an independent contractor of Seller should have been treated as an employee of it for any tax (including but not limited to income, Social Security, unemployment or disability taxes) or other purposes. All Company employees are legally authorized to work for Seller in the United States and Schedule 2.1.9 (a) sets forth the names and details of all employees of Seller who are working in the United States under a visa (including type of visa and expiration date). Seller has paid in full all employee compensation that has accrued as of Closing (including without limitation all incentive compensation, bonuses and commissions) other than employee compensation included in the Financial Statements. All accrued but unused vacation and sick days of employees have been included as a liability on the Financial Statements and have been set forth in Schedule 2.1.9(a). No employee of Seller has left the employment of Seller during the last sixty days and there is no person who is presently receiving COBRA benefits in connection with employment by Seller.

(b) Schedule 2.1.9 (b) lists each “employee benefit plan” (as such term is defined in the Employee Retirement Income Security Act of 1974, as amended (“ERISA”) § 3(3)) and any other material employee benefit plan, program or arrangement of any kind (collectively, “Employee Benefit Plan”) that Seller maintains or to which Seller contributes or has any obligation to contribute.

(i) Each such Employee Benefit Plan (and each related trust, insurance contract, or fund) has been maintained, funded and administered in accordance with the terms of such Employee Benefit Plan and complies in form and in operation in all material respects with the applicable requirements of ERISA, the Internal Revenue Code of 1986, as amended, and the regulations thereunder (the “Code”), and other applicable laws.

(ii) All required reports and descriptions (including Form 5500 annual reports, summary annual reports, and summary plan descriptions) have been timely filed and/or distributed in accordance with the applicable requirements of ERISA and the Code with respect to each such Employee Benefit Plan. The requirements of Part 6 of Subtitle B of Title I of ERISA and Code § 4980B and of any similar state law (collectively, “COBRA”) have been met in all material respects with respect to each such Employee Benefit Plan and each Employee Benefit Plan maintained by an ERISA Affiliate that is an Employee Welfare Benefit Plan (as defined in ERISA) subject to COBRA.

(iii) All contributions (including all employer contributions and employee salary reduction contributions) that are due have been made within the time periods prescribed by ERISA and the Code to each such Employee Benefit Plan that is an Employee Pension Benefit Plan (as defined in ERISA) and all contributions for any period ending on or before Closing that are not yet due have been made to each such Employee Pension Benefit Plan or accrued in accordance with the past custom and practice of Seller. All premiums or other payments for all periods ending on or before Closing have been paid with respect to each such Employee Benefit Plan that is an Employee Welfare Benefit Plan.

(iv) Each such Employee Benefit Plan that is intended to meet the requirements of a “qualified plan” under Code §401(a) has received a determination or opinion from the Internal Revenue Service that such Employee Benefit Plan is so qualified and neither Shareholder nor Seller’s directors or officers are aware of any facts or circumstances that could adversely affect the qualified status of any such Employee Benefit Plan.

(v) There have been no “Prohibited Transactions” (as defined in ERISA § 406 and Code § 4975) with respect to any such Employee Benefit Plan or any Employee Benefit Plan maintained by Seller or any other entity that is treated as a single employer with the Company for the purposes of Code§ 414 (collectively, an “ERISA Affiliate”). No fiduciary has any liability for material breach of fiduciary duty or any other material failure to act or comply in connection with the administration or investment of the assets of any such Employee Benefit Plan. No action, suit, proceeding, hearing, or investigation with respect to the administration or the investment of the assets of any such Employee Benefit Plan (other than routine claims for benefits) is pending or, to the Knowledge of Shareholder or any of the directors and officers of Seller, threatened.

(vi) Seller has had delivered to Buyer correct and complete copies of the plan documents and summary plan descriptions, the most recent determination letter received from the internal Revenue Service, the most recent annual report (Form 5500, with all applicable attachments), and all related trust agreements, insurance contracts, and other funding arrangements which implement each such Employee Benefit Plan.

(c) Neither Seller nor any ERISA Affiliate contributes to, has any obligation to contribute to, or has any material liability under or with respect to any Employee Pension Benefit Plan that is a defined benefit plan.

(d) Neither Seller nor any ERISA Affiliate contributes to, has any obligation to contribute to, or has any material liability (including withdrawal liability as defined in ERISA §4201) under or with respect to any “multiemployer plan” (as defined in ERISA § 3(37)).

(e) Seller neither maintains, contributes to or has an obligation to contribute to, nor has any material liability or potential liability with respect to, any Employee Welfare Benefit Plan providing health or life insurance or other welfare-type benefits for current or future retired or terminated employees (or any spouse or other dependent thereof) of Seller other than in accordance with COBRA.

2.1.10 Intellectual Property.

(a) Seller is the legal and beneficial owner of all right, title, and interest in and to the intellectual property included in the Purchased Assets (the “Intellectual Property”), free and clear of any and all liens, security interests, charges, encumbrances, entities, and other adverse claims.

(b) Seller has no patents or registered copyrights or trademarks, and no pending applications for the same. To the Knowledge of Seller, there is no potentially interfering patent, patent application, trademark or trademark application of any third party. Seller has received no written notice of any of the actions described in the preceding sentence, or of any similar denial or challenge claimed, against the Intellectual Property.

(c) To the Knowledge of Seller, no Intellectual Property is being infringed. There has been no challenge to the validity or enforceability of any patent or trademark, nor, to the Knowledge of Seller, no threat of any such challenge. To the Knowledge of Seller, none of the products manufactured and sold, nor any process or know-how used, by Seller infringes or is alleged to infringe any patent or other proprietary right of any other person.

2.1.11 Accounts Receivable; Contracts.

(a) The accounts receivable of Seller are bona fide accounts receivable created in the ordinary course of business. To the Knowledge of Seller, there are no facts or circumstances (other than general economic conditions) that are likely to result in any increase in the uncollectability of such accounts receivable. All notes and accounts receivable of Seller are reflected properly on its books and records, are valid receivables subject to no setoffs or counterclaims and are current and collectible.

(b) Seller is not in Default under any contract, which default could reasonably be expected to result in a liability on the part of Seller in excess of $1,000 in any individual case, and the aggregate liabilities that could reasonably be expected to result from all such Defaults do not exceed $5,000. Neither Seller nor Shareholder has received any communication from, and has not given any communication to, any other party indicating that Seller or such other party, as the case may be, is in Default under a contract to which Seller is a party. To Seller’s Knowledge, (i) none of the other parties to any contract to which Seller is a party is in Default thereunder, and (ii) each such contract is enforceable against any other parties thereto in accordance with terms thereof. The Purchased Asset List shall contain a complete list of all contracts to be assumed, and Seller shall provide Buyer with true, correct and complete copies of all of such contracts, as promptly as possible but in any event by the Closing.

2.1.12 Customer Lists. Both on the date hereof and at Closing, Seller shall provide to Buyer true, correct, complete and current listings of and contact information for all of its customers, as further described in Article 1.2 hereto (the “Customer Lists”). All the customers listed on the Customer Lists (the “Customers”) shall be active customers of Seller or have placed orders with Seller within the last year. Such lists shall specify all customers and amounts presently due and all past due customers and amounts. None of the Customers are past due in paying Seller for products provided and/or services rendered except as expressly set forth in the Customer Lists or on the Financial Statements. To the best of Seller’s Knowledge, Seller has received no notice from any Customer indicating dissatisfaction with any Seller’s products, services or amounts charged or threatening to discontinue using Seller for these or other reasons.

2.1.13 Brokers or Finders. Neither Seller, Shareholder nor Seller’s officers and agents have incurred no obligation or liability, contingent or otherwise, for brokerage or finders’ fees or agents’ commissions or other similar payment in connection with this Agreement that will become the obligation of Buyer.

2.2 Buyer Representations and Warranties. Buyer Represents and Warrants to Seller as of the date hereof and as of Closing, and agrees, as follows:

2.2.1 Organization and Good Standing. Buyer is a corporation duly organized, validly existing, and in good standing under the laws of the State of New Jersey.

2.2.2 Authority; No Conflict. Buyer has obtained (or shall, before Closing, obtain) all necessary approvals for the execution and delivery of this Agreement and the consummation of the transactions contemplated hereby, and no further approvals of this Agreement are necessary to effectuate its terms. This Agreement constitutes the legal, valid and binding obligation of Buyer, enforceable against it in accordance with its terms. This Agreement does not conflict with Buyer’s organizational documents or with any agreement to which Buyer is a party, or give rise to the right of any party to declare a default or exercise any remedy under, or to accelerate the maturity or performance of, or to cancel, terminate, or modify, any contract; or result in the imposition or creation of any encumbrance upon any of the assets owned or used by Buyer. Buyer has the absolute and unrestricted right, power, authority and capacity to execute and deliver this Agreement and to perform its obligations hereunder. Neither the execution and delivery of this Agreement by Buyer or its assigns, nor the consummation or performance of any of the transactions contemplated hereby by Buyer or its assigns, will violate any organizational document of Buyer or any agreement to which it is a party. Buyer will not be required to give any notice to or obtain any consent from any person in connection with the execution and delivery of this Agreement or the consummation or performance of any of the transactions contemplated hereby, except for such notices and consents as have already been obtained, such notices and/or consents necessary to transfer any intellectual property or intellectual property applications, and any notices or consents in connection with the line of credit mentioned in Article 3.3 hereof.

2.2.3 Certain Proceedings. There is no pending proceeding that has been commenced against Buyer that challenges, or may have the effect of preventing, delaying, making illegal, or otherwise interfering with, any of the Transactions contemplated hereby. To the Knowledge of Buyer, no such proceeding has been threatened.

2.2.4 Brokers or Finders. Buyer and its officers and agents have incurred no obligation or liability, contingent or otherwise, for brokerage or finders’ fees or agents’ commissions or other similar payment in connection with this Agreement that will become the obligation of Seller.

Article Ill. EMPLOYMENT/LINE OF CREDIT

3.1 Shareholder to be Employed by Buyer. Simultaneously with Closing, Buyer shall employ Shareholder upon the terms and conditions set forth in an Employment Agreement substantially in the form of Schedule 3.1 hereto. Seller acknowledges that such employment will occur, represents that the employment of Shareholder by Buyer does not conflict with any obligation of the employee to Seller by contract, operation of law or otherwise, and Seller consents to such employment.

3.2 Seller’s Employees. On the Closing Date, Buyer shall offer employment to all Employees of the Seller on terms substantially similar to the terms of employment under which such Employee is currently employed by the Seller; provided, that Buyer may terminate at any time after the Closing Date, the employment of any employee who accepts such offer. Buyer shall cover the Employees under Buyer’s existing medical, dental, life and disability policies as of the date of Closing, and shall enroll the Employees under Buyer’s 401K plan on the first enrollment eligibility date after Closing. The employees who accept and commence employment with Buyer are hereinafter collectively referred to as the “Transferred Employees”. Seller will not take any action which would impede, hinder, interfere or otherwise compete with Buyer’s effort to hire any Transferred Employee and shall permit access to Seller’s employees before Closing in order to enroll them in the benefit plans described above. Buyer intends that any employees hired by it as set forth above would be managed in accordance with Buyer’s standard practices applicable to Buyer’s existing employees.

3.3 Line of Credit. Buyer agrees that it shall use all commercially reasonable efforts to have Shareholder removed as a personal guarantor of Seller’s bank line of credit at Closing, and that if Shareholder is not so removed, Buyer shall pay in full the balance due with respect to such line of credit at Closing.

Article IV. PURCHASE PRICE AND PAYMENT

4.1 Purchase Price. The purchase price for the Purchased Assets shall consist of the following:

(a)

Subject to Article 4.1 (b) below, Buyer shall pay to Seller at closing an amount equal to (i) $500,000, representing payment for property and equipment, plus (ii) the net book value on Seller’s balance sheet as of the date of Closing of the accounts receivable and the remaining assets being acquired by Buyer, less (iii) the net book value on Seller’s balance sheet as of the date of closing of Seller’s liabilities, with such listed liabilities being assumed by Buyer. The purchase price shall be allocated for tax purposes as required by the Code. Seller and Buyer agree to complete and sign Internal Revenue Service Form 8594 and to file Form 8594 with their respective tax returns for the taxable year in which Closing occurs.

(b)

That amount of the purchase price equal to 20% of the net book value of the accounts receivable being acquired by Buyer shall be paid into an escrow account. As the final 20% of the accounts receivable acquired at closing are actually collected by Buyer, Seller shall be paid from the escrow account an amount equal to such collections within 10 days of the end of the month when collected. After six months from the date of Closing, any outstanding receivables subject to the escrow arrangement shall be returned to Seller and the remaining escrow funds returned to Buyer. Buyer shall permit Seller and Seller’s legal and accounting advisors full, complete and prompt access, upon reasonable prior notice and at such times as are reasonably acceptable to Buyer and Seller, to all books, records, and other documents as may from time to time be reasonably requested by Seller to verify the collection of the accounts receivable as contemplated by this Article 4.1 (b).

(c)

For a period of four years from Closing, Seller shall receive as additional consideration for the sale of the Purchased Assets, on a quarterly basis, within 30 days after the end of each fiscal quarter of Buyer, an amount equal to 80% of the EBITDA (as defined below) in year one, 70% in year two, 60% in year three and 50% in year four of the Unit. Seller shall receive on a quarterly basis from Buyer a written report of the calculation of the EBITDA. EBITDA will be calculated in accordance with GAAP. EBITDA expenses will be calculated based on the following: (i) all direct expenses of the business unit to be operated following consummation of this transaction (the “Unit”), including personnel, personnel benefits, facilities, equipment, etc. will be included; (ii) synergistic savings will be credited to the Unit based on agreement between the executive in charge of the Unit and the President of Buyer; and (iii) proportional corporate expenses, including accounting, audits, SOX Compliance and corporate support and not to exceed $100,000 per year, will be included. Buyer shall permit Seller and Seller’s legal and accounting advisors full, complete and prompt access, upon reasonable prior notice and at such times as are reasonably acceptable to Buyer and Seller, to all books, records, and other documents as may from time to time be reasonably requested by Seller to verify the calculation of the EBITDA as contemplated by this Article 4.1 (c).

4.2 Seller and Buyer agree that Seller may supply inventory to Buyer at a mutually agreed upon price for inclusion in finished products to be sold.

Article V. CLOSING

5.1 Closing Time and Place. Closing of the sale and purchase of assets (the “Closing”) shall take place at the offices of Buyer’s attorney at such time and date as the parties shall agree, but as soon as practical and in any event before March 31, 2009 unless such date is mutually extended by Buyer and Seller.

5.2 Seller’s deliveries at Closing. Seller shall deliver at Closing (and it is a condition to Buyer’s obligations to deliver the Option and close the transaction that all such deliveries be made):

5.2.1. Bills of Sale and such other documents as may be necessary to convey to and vest in Buyer title to the Purchased Assets free and clear of all liens, claims and encumbrances (other than those obligations expressly assumed by Buyer hereunder), including but not limited to instruments of assignments and transfer, in form and substance satisfactory to Buyer, of all registration certificates or applications for the same for all Intellectual Property, including patents, marks, web sites, business logos, utility models of any nature hereunder, the right to use the names “Micro Memory Bank,” “Memorystore” and “18004Memory” and all the business logos and domain names of Seller, as well as all other information or data relating to the web site of Seller. Ownership of items having no tangible physical representation is deemed transferred to Buyer at Closing.

5.2.2. The lists of Purchased Assets and Excluded Assets.

5.2.3. The Financial Statements.

5.2.4. All Customer Lists.

5.2.5. The Certificate from the Commonwealth of Pennsylvania showing “no liens” for Pennsylvania taxes.

5.2.6. A Certificate of Amendment of the Certificate of Incorporation of Buyer, duly executed by the appropriate officer(s) of Buyer, changing its name to a name not including the words “Micro Memory Bank,” “Memorystore” or “18004Memory.” Seller agrees that Buyer may file or cause to be filed such certificate immediately upon consummation of Closing.

5.2.7. An opinion letter from counsel to Seller in form and substance satisfactory to Buyer and its counsel.

5.2.8. A Secretary’s Certificate in form and substance satisfactory to Buyer setting forth a complete listing of all officers, directors and shareholders and certifying resolutions of the Board of Directors of Seller approving this Agreement.

5.2.9. A Certificate of the appropriate officer(s) of Buyer that all representations and warranties made in the Agreement are true at Closing.

5.2.10. Internal Revenue Service Form 8594 signed by Seller and Buyer.

5.2.11. Schedule 2.1.9(a) updated through the Closing Date for accrued vacation and sick pay.

5.2.12. An assignment and assumption of Seller’s real estate lease for the Premises known as 130 Corporate drive, Montgomeryville, PA 18936 and of Seller’s postage meter lease, each signed by Seller, Buyer and the relevant property owner, and any other documentation required for the assignment of contracts from Seller to Buyer.

5.2.13. The Employment Agreement for David Sheerr, in the form attached hereto as “Exhibit A,” signed by Buyer and David Sheerr.

5.3. Buyer’s deliveries at Closing. At Closing, Buyer shall deliver (and it is a condition to Sellers obligation to close the transaction that all such deliveries be made):

5.3.1 The portion of the Purchase Price required to be delivered at Closing pursuant to Article 4.1 (a) hereof.

5.3.2. Evidence of the removal of Shareholder from his guaranty of obligations under the line of Credit described in Article 3.3 hereto or evidence of the payment in full of such Line of Credit.

5.3.3. An assignment and assumption of Seller’s real estate lease for the Premises known as 130 Corporate drive, Montgomeryville, PA 18936 and of Seller’s postage meter lease, each signed by Seller, Buyer and the relevant property owner, and any other documentation required for the assignment of contracts from Seller to Buyer.

5.3.4 An assumption by Buyer of the Assumed Obligations, in form and substance satisfactory to Seller’s counsel.

5.3.5. A Secretary’s Certificate in form and substance satisfactory to Seller certifying resolutions of the Board of Directors of Buyer approving this Agreement.

5.3.6. A Certificate of the appropriate officer(s) of buyer that all representations and warranties made in the Agreement are true at Closing.

5.3.7. Internal Revenue Service Form 8594 signed by Seller and Buyer.

5.3.8. The Employment Agreement for David Sheerr, in the form attached hereto as “Exhibit A,” signed by Buyer and David Sheerr.

5.4 Further Conditions to Closing. Notwithstanding any other provision of this Agreement to the contrary, Buyer’s obligation to close is also conditioned on (i) the obtaining of all necessary regulatory approvals and consents; (ii) the completion of a full and thorough commercial, legal, environmental and financial due diligence exercise to the reasonable satisfaction of Buyer, and the satisfaction of Buyer with the result of such review in its sole discretion, the details and timing of which to be agreed by Buyer with its professional advisors (as the financial statements of Seller are not audited, Buyer reserves the right, at its sole expense, to have an audit performed by an independent certified public accounting firm whose objectives would include the testing and validation of the integrity of the financial data and its conformance to Generally Accepted Accounting Principles); and (iii) Buyer’s determination that no actions shall have taken place prior to Closing which in its reasonable opinion would or may damage the business or materially affect the valuation of the business of Seller.

Article VI. COSTS AND EXPENSES

6.1 Each of the parties shall bear their own costs and expenses including fees in respect of external advisors, including investment bankers, auditors and lawyers.

6.2 Any costs relating to the transfer of the Purchased Assets including but not limited to costs relating to transfer of intellectual property rights shall be paid by Buyer.

Article VII. SELLER’S NOTICE TO TAXING AUTHORITIES.

Seller shall provide ten-day notice letters to the Pennsylvania Department of Labor and Industry (pursuant to Section 308.3 of the Unemployment Compensation Law) and the Pennsylvania Department of Revenue (pursuant to Section 1403 of the Fiscal Code (relating to non-individual sellers), and Section 240 of the Tax Reform Code of 1971).

Article VIII. CONFIDENTIALITY AND NON-COMPETITION

8.1 Confidentiality. “Confidential Information” includes all information, whether oral, written or machine readable, tangible or intangible, relating to Buyer’s business, products, services, processes, programs, customers, suppliers, marketing, methods, business plans and/or business prospects, and the terms of this Agreement. Seller agrees to preserve all Confidential Information in confidence, and shall not use or disclose such to any third party, other than to the parties’ respective employees and advisors including attorneys who have a need to know such information to fulfill their duties. Confidential Information shall not include information (i) in possession of a party or its affiliates prior to the time of disclosure, (ii) that is or becomes generally known in the industry or to the public, (iii) that is made available to a party hereto by a third party who is not under a duty to keep such information confidential, (iv) independently developed by a party. This provision shall not prevent the disclosure of Confidential Information required to be disclosed by law, regulation or court order (so long as a good faith attempt is made to notify Buyer in advance of the disclosure in order to permit Buyer a reasonable opportunity to seek a protective order or other relief to prevent or limit the disclosure).

8.2. Non-Competition. “Prohibited Activity” means (i) the conduct of the operations constituting same type of operations as the Business or any aspect thereof anywhere in the world, including but not limited to engaging in selling or purchasing inventory or product except for the sale of Seller’s inventory purchased before the date of this Agreement or (ii) soliciting employees of the Company in connection with any business, whether or not such business competes with the business of the Company, its successors or affiliates. Seller shall not engage in any Prohibited Activity during the period beginning on the date of Closing and ending on the second anniversary of the date of the last payment made by Buyer with respect to the Purchase Price under this Agreement. For a period of six (6) months after Closing, Seller will correspond with the Customers in any reasonable manner requested by Buyer to support the acquisition of the Purchased Assets by Buyer. Seller agrees that from and after Closing Seller will not otherwise directly or indirectly contact or attempt to contact any Customers in connection with the Purchased Assets other than through the officers of Buyer, except to collect any accounts receivables existing at the date of Closing, except as specifically requested by Buyer and except to solicit orders for and otherwise, sell and transfer its inventory purchased before the date of this Agreement. Seller also agrees that no such inventory may be sold under the name “Micro Memory Bank” or any other name transferred to Buyer pursuant to this Agreement.

8.3. Enforcement; Injunctive Relief. Seller acknowledges that a breach of this Article 8 would cause immediate and irreparable damage which would not adequately be remedied by monetary damages, and therefore Seller agrees that injunctive relief in addition to any other legal or equitable remedies available (including, without limitation, monetary damages) is appropriate in order to enforce this Article 8 Seller has reviewed the scope, duration and geographical limitations of the covenants made in Article 8.2 and agrees that they are reasonable and necessary to protect Buyer. However, the parties agree that if such Article 8.2 is found to be unenforceable due to restrictions unreasonable in scope, duration or geographical area, then the appropriate court may reform Article 8.2 so that the restrictions in it are reasonable and enforceable.

Article IX. INDEMNIFICATION

9.1 Seller and Shareholder shall jointly and severally shall indemnify, defend, and hold Buyer and its officers, directors, agents, partners, members, controlling entities and employees (collectively, “Buyer lndemnitees”) harmless from and against any liability, claim, cost, loss, judgment, damage or expense (including reasonable attorneys’ fees and expenses) that Buyer lndemnitees incur or suffer as a result of, or arising out of (a) Seller’s or Shareholder’s breach of any of Seller’s or Shareholder’s representations, warranties, covenants or agreements in this Agreement or (b) any Retained Obligations.

9.2 Buyer shall indemnify, defend, and hold Seller, Shareholder and Seller’s officers, directors, agents, partners, members, controlling entities, and employees (collectively, “Seller lndemnitees”) harmless from and against any liability, claim, cost, loss, judgment, damage or expense (including reasonable attorneys’ fees and expenses) that Seller lndemnitees incur or suffer as a result of or arising out of (a) Buyer’s breach of any of Buyer’s representations, warranties, covenants or agreements in this Agreement or (b) any Assumed Obligations.

Article X. NOTICES

10.1 All communications between the parties hereto in respect of, or notices or other information sent under, this Agreement shall be in writing, hand delivered or sent by overnight courier, electronic transmission or telecopier, addressed to the relevant party at its address, electronic mail or facsimile number specified below or at such other address, electronic mail or facsimile number as such party may subsequently request in writing. Each party shall promptly notify the other of a change of address. All such communications and notices shall be effective upon receipt.

10.2 If Seller receives any notices, correspondence or other documents in respect of the Purchased Assets, Seller shall promptly forward them to Buyer.

Copies of all notices or other communication shall be sent to:

With respect to Seller:

Micro Memory Bank, Inc.

c/o Mr. David Sheerr

130 Corporate Drive

Montgomeryville, PA 18936

with a copy to:

L. Gerald Rigby

Archer & Greiner, P.C.

One Liberty Place - 32nd Floor 1650 Market Street

Philadelphia, PA 19103-7393

215-279-9684

Fax: 215-568-2843

Email: grigby@archerlaw.com

With respect to Shareholder:

Mr. David Sheerr

1051 McKean Road

Ambler, PA

19002

with a copy to:

L. Gerald Rigby

Archer & Greiner, P.C.

One Liberty Place - 32nd Floor 1650 Market Street

Philadelphia, PA 19103-7393

215-279-9684

Fax: 215-568-2843

Email: grigby@archerlaw.com

With respect to Buyer:

President

Dataram Corporation

Route 571

P.O. Box 7528

Princeton, NJ 08543-7528

Telephone: (609) 799-0071

Telefax: (609) 936-1689

with a copy to:

Thomas J. Bitar, Esq.

DILLON, BITAR & LUTHER, L.L.C.

53 Maple Avenue

P.O. Box 398

Morristown, NJ 07963-0398

Tel.: 973-539-3100

Fax: 973-292-2960

Email: tbitar@dbl-law.com

Article XI. MISCELLANEOUS

11.1 Tax Cooperation. From and after Closing, Seller and Buyer shall each (i) provide the other party with such assistance as may be reasonably requested in connection with the preparation of any tax return or any audit or other examination by any Governmental Entity or any other Legal Proceeding involving or relating to liability for taxes, (ii) retain and provide to the other party all records and other information that may be relevant to any such tax return, audit or examination, proceeding or determination and (iii) provide the other party with any final determination of any such audit or examination, proceeding or determination that affects any amount required to be shown on any tax return of the other party for any period, in each case only to the extent such matters pertain to the Purchased Assets.

11.2 Transfer Taxes. Except with respect to sale and use taxes, as provided below, all other transfer, stamp, duty and similar taxes assessed or payable by state and local taxing authorities in connection with the transfer of the Purchased Assets or other transactions contemplated by this Agreement (“Transfer Taxes”), regardless of whether such Transfer Taxes become due or payable on or after Closing, shall be paid by the party legally responsible therefor. If sales and use taxes are due in respect of the transactions contemplated hereunder, then Buyer shall bear the total sales and use tax amount.

11.3 Further Assurances. Each party hereto agrees to (i) execute and deliver, or to cause to be executed and delivered, all such other and further agreements, documents and instruments and (ii) take or cause to be taken all such actions as the other party may reasonably request to effectuate the intent and purposes, and to carry out the terms, of this Agreement.

11.4 Survival; Successors and Assigns. All representations, warranties, covenants, indemnities and other provisions made by the parties hereto shall be considered to have been relied upon by the parties hereto, shall be true and correct as of Closing, and shall survive the execution, delivery and performance of this Agreement and the consummation of the transactions contemplated hereby for a period of four (4) years, except that there shall be no time limitation with respect to tax or environmental matters. This Agreement, including the representations, warranties, covenants and indemnities contained in this Agreement, shall inure to the benefit of, be binding upon and be enforceable by and against the parties hereto and their respective successors and permitted assigns.

11.5 Exercise of Rights and Remedies. No amendment of any provision of this Agreement shall be effective unless it is in writing and signed by the parties hereto and no waiver of any provision of this Agreement, nor consent to any departure by any party from it, shall be effective unless it is in writing and signed by the affected party, and then such waiver or consent shall be effective only in the specific instance and for the specific purpose for which given. No failure on the part of a party hereto to exercise, and no delay in exercising, any right or remedy under this Agreement shall operate as a waiver hereof by such party, nor shall any single or partial exercise of any right under this Agreement preclude any other or further exercise thereof or the exercise of any other right or remedy. The rights and remedies of each party provided herein (a) are cumulative and are in addition to, and are not exclusive of, any rights or remedies provided by law (except as otherwise expressly set forth in this Agreement) and (b) are not conditional or contingent on any attempt by such party to exercise any of its rights under any other related document against the other party or any other entity.

11.6 Entire Agreement; Conflict. This Agreement and the exhibits and schedules hereto constitute the entire agreement of the parties with respect to the transactions contemplated hereby and supersedes all previous and contemporaneous negotiations, promises, covenants, agreements, understandings, representations and warranties in respect thereof, all of which have become merged and finally integrated into this Agreement.

11.7. Counterparts; Telecopies. This Agreement may be executed in multiple counterparts and all of such counterparts taken together shall be deemed to constitute one and the same instrument. Transmission by telecopier, facsimile or other form of electronic transmission of an executed counterpart of this Agreement shall be deemed to constitute due and sufficient delivery of such counterpart. Each fully executed counterpart of this Agreement shall be deemed to be a duplicate original.

11.8. Severability. The illegality, invalidity or unenforceability of any provision of this Agreement under the law of any jurisdiction shall not affect its legality, validity or enforceability under the law of any other jurisdiction nor the legality, validity or enforceability of any other provision.

11.9. Governing Law. THIS AGREEMENT, THE RIGHTS AND OBLIGATIONS OF THE PARTIES UNDER THIS AGREEMENT AND ANY CLAIM OR CONTROVERSY DIRECTLY OR INDIRECTLY BASED UPON OR ARISING OUT OF THIS AGREEMENT OR THE TRANSACTIONS CONTEMPLATED BY THIS AGREEMENT (WHETHER BASED ON CONTRACT, TORT OR ANY OTHER THEORY), INCLUDING ALL MATTERS OF CONSTRUCTION, VALIDITY AND PERFORMANCE, SHALL IN ALL RESPECTS BE GOVERNED BY AND INTERPRETED, CONSTRUED AND DETERMINED IN ACCORDANCE WITH, THE INTERNAL LAWS OF THE STATE OF NEW JERSEY (WITHOUT REGARD TO ANY CONFLICTS OF LAW PROVISION THAT WOULD REQUIRE THE APPLICATION OF THE LAW OF ANY OTHER JURISDICTION).

11.10. Jurisdiction. Each of the parties hereto irrevocably and unconditionally submit to and accept the exclusive jurisdiction of the United States District Court for the District of New Jersey located in the County of Mercer or the courts of the State of New Jersey located in the County of Mercer for any action, suit or proceeding arising out of or based upon this Agreement or any matter relating to it and waive any objection that they may have to the laying of venue in any such court or that such court is an inconvenient forum or does not have personal jurisdiction over them.

11.11 Interpretation. Article and other headings and captions are included solely for convenience of reference and are not intended to affect the interpretation of any provision of this Agreement. This Agreement shall be deemed to have been jointly drafted and negotiated by the parties and no provision of it shall be interpreted or construed for or against either party because such party actually or purportedly prepared or requested such provision, any other provision or the Agreement as a whole.

[signature page follows]

IN WITNESS WHEREOF, Seller and Buyer have executed this Asset Purchase Agreement by their duly authorized officers as of the date first set forth above.

MICRO MEMORY BANK, INC.

By: /s/ David S. Sheerr

Name: David S Sheerr

Title: President

DATARAM CORPORATION

By: /s/ John H. Freeman

Name: John H. Freeman

Title: President & CEO

/s/ David Sheerr

David Sheerr, individually and as sole shareholder of Seller

EX-31 3 ex31-1.htm

Exhibit 31(a)

Rule 13a-14(a) Certification

CERTIFICATION OF CHIEF EXECUTIVE OFFICER PURSUANT TO SECTION 302

I, John H. Freeman, certify that:

1. I have reviewed this quarterly report on Form 10-Q of Dataram Corporation;

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

c) Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

d) Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5. The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of registrant’s Board of Directors (or persons performing the equivalent functions):

a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: September 16, 2013	/s/ John H. Freeman
	John H. Freeman, President and
	Chief Executive Officer
	(Principal Executive Officer)

EX-31 4 ex31-2.htm

Exhibit 31(b)

Rule 13a-14(a) Certification

CERTIFICATION OF CHIEF FINANCIAL OFFICER PURSUANT TO SECTION 302

I, Marc P. Palker, certify that:

1. I have reviewed this quarterly report on Form 10-Q of Dataram Corporation;

b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: September 16, 2013	/s/ Marc P. Palker
	Marc P. Palker
	Chief Financial Officer
	(Principal Financial & Accounting Officer)

EX-32 5 ex32-1.htm

Exhibit 32(a)

CERTIFICATION OF CHIEF EXECUTIVE OFFICER PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

(18 U.S.C. SECTION 1350)

In connection with the Quarterly Report of Dataram Corporation, a New Jersey corporation (the “Company”), on Form 10-Q for the quarter ended July 31, 2013, as filed with the Securities and Exchange Commission (the “Report”), John H. Freeman, Chief Executive Officer of the Company, does hereby certify, pursuant to § 906 of the Sarbanes-Oxley Act of 2002 (18 U.S.C. § 1350), that to his knowledge:

(1) The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

(2) The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company.

September 16, 2013	/s/ John H. Freeman
	John H. Freeman
	President and Chief Executive Officer

[A signed original of this written statement required by Section 906 has been provided to Dataram Corporation and will be retained by Dataram Corporation and furnished to the Securities and Exchange Commission or its staff upon request.]

EX-32 6 ex32-2.htm

Exhibit 32(b)

CERTIFICATION OF CHIEF FINANCIAL OFFICER PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

(18 U.S.C. SECTION 1350)

In connection with the Quarterly Report of Dataram Corporation, a New Jersey corporation (the “Company”), on Form 10-Q for the quarter ended July 31, 2013, as filed with the Securities and Exchange Commission (the “Report”), Marc P. Palker, Chief Financial Officer of the Company, does hereby certify, pursuant to § 906 of the Sarbanes-Oxley Act of 2002 (18 U.S.C. § 1350), that to his knowledge:

(1) The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

(2) The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company.

September 16, 2013	/s/ Marc P. Palker
	Marc P. Palker
	Chief Financial Officer

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295833

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The common stock and warrants were sold in fixed combinations, with each combination consisting of one share of common stock and 0.75 of one warrant, with each whole warrant exercisable for one share of common stock. The warrants became exercisable six months and one day following the closing date of the Offering and will remain exercisable for five years thereafter.

Borrowings are secured by substantially all assets.

Prime plus 6%

8000

On May 17, 2012, the agreement was amended and restated. The amended and restated documents reduced the interest rate to prime plus 6%, subject to a minimum of 9.25% and also not less than $8,000 per month. The loan facility allows borrowing of 90% of eligible domestic receivables. In addition, the loan facility now allows borrowing of 90% of eligible foreign receivables to a maximum of $500,000 and 25% of eligible inventory to a maximum of 20% of the amount available on receivables. The total credit line remains at $3,500,000

Tangible net worth covenant is $2,000,000, measured quarterly.

On December 18, 2012, the agreement was amended in exchange for a fee of $7,500 to reduce the Tangible Net Worth covenant to $1,300,000. However, if the Tangible Net Worth falls below $2,000,000, the amount available to borrow on inventory will be capped at $250,000 reduced from $500,000.

The Company agreed to pay an exit fee if it terminates the agreement more than 30 days prior to the one year anniversary of the amended and restated agreement.

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Straight-line basis

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P3Y The note is secured by all the assets of Shoreline and Shoreline Capital Management Ltd. ("Shoreline Capital") as guarantor. 0.3 1500000

438000

597000

438000

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P2Y

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EXPIRE FIVE YEARS AFTER DATE OF GRANT. EXPIRE FIVE YEARS AFTER DATE OF GRANT. EXPIRE FIVE YEARS AFTER DATE OF GRANT. EXPIRE TEN YEARS AFTER THE DATE OF GRANT. EXPIRE EITHER FIVE OR TEN YEARS AFTER DATE OF GRANT. 15.60 1.00

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Under the terms of the agreement with MMB, the remaining portion of the purchase price was contingently payable based upon the performance of the new Company business unit to be operated as a result of the acquisition (MMB business unit) and consisted of a percentage, averaging 65%, payable quarterly, over the subsequent four years from acquisition date of earnings before interest, taxes, depreciation and amortization of the MMB business unit. The purchase price agreement expired March 31, 2013.

375000 375000 Dataram Corporation 0000027093 10-Q 2013-07-31 false --04-30 No No Yes Smaller Reporting Company Q1 2014

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(1) Description of Business and Significant Accounting Policies   Dataram Corporation (the Company) is a developer, manufacturer and marketer of large capacity memory products primarily used in high-performance network servers and workstations. The Company provides customized memory solutions for original equipment manufacturers (OEMs) and compatible memory for leading brands including Dell, HP, IBM and Sun Microsystems. Additionally, the Company manufactures a line of memory products for Intel and AMD motherboard based servers. The Company has developed and currently markets a line of high-performance storage caching products.   The Companys memory products are sold worldwide to OEMs, distributors, value-added resellers and end-users. The Company has one leased manufacturing facility in the United States with sales offices in the United States, Europe and Japan.   The Company is an independent memory manufacturer specializing in high-capacity memory and competes with several other large independent memory manufacturers as well as the OEMs mentioned above. The primary raw material used in producing memory boards is dynamic random access memory (DRAM) chips. The purchase cost of DRAMs is the largest single component of the total cost of a finished memory board. Consequently, average selling prices for computer memory boards are significantly dependent on the pricing and availability of DRAM chips.   Liquidity and Basis of Presentation   The information for the three months ended July 31, 2013 and 2012 is unaudited, but includes all adjustments (consisting of normal recurring adjustments) which, in the opinion of management, are necessary to state fairly the financial information set forth therein in accordance with accounting principles generally accepted in the United States of America. The interim results are not necessarily indicative of results to be expected for the full fiscal year. These financial statements should be read in conjunction with the audited financial statements for the year ended April 30, 2013 included in the Companys 2013 Annual Report on Form 10-K filed with the Securities and Exchange Commission. The April 30, 2013 balance sheet has been derived from these statements   The Company's financial statements are prepared using the accrual method of accounting in accordance with accounting principles generally accepted in the United States of America and have been prepared on a going concern basis, which contemplates the realization of assets and the settlement of liabilities in the normal course of business. For the fiscal years; ended April 30, 2013, 2012, and 2011, the Company incurred losses in the amounts of approximately $4,625,000, $3,259,000 and $ 4,634,000, respectively.   As discussed in Note 9, the Company entered into financing agreements to address short-term liquidity needs. The Company is in default of the net worth covenant at July 31, 2013. Also, as discussed in Note 10, on May 11, 2011, the Company entered into a securities purchase agreement with certain investors. Management believes that the aggregate $3,500,000 available under this facility combined with current projected losses will not be sufficient to meet its current obligations and the Company will need to raise capital through borrowings or sales of equity securities. There can be no assurance that the Company will be able to obtain additional borrowings or complete a sale of equity securities.   Our continuation as a going concern is dependent upon obtaining the additional working capital necessary to sustain our operations. Our future is dependent upon our ability to obtain financing, raise capital through the sales of equity and or debt securities and upon future profitable operations. There is no assurance that our current operations will be profitable or we will raise sufficient funds to continue operating.   If current and projected revenue growth does not meet estimates, the Company may continue to choose to raise additional capital through debt and/or equity transactions, reduce certain overhead costs through the deferral of salaries and other means, and settle liabilities through negotiation. Currently, the Company does not have any commitments or assurances for additional capital, nor can the Company provide assurance that such financing will be available to it on favorable terms, or at all. These factors raise substantial doubt about the Companys ability to continue as a going concern. The financial statements do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts of and classification of liabilities that might be necessary in the event we cannot continue in existence. Management projects the Company currently has sufficient cash and borrowing availability to last into fiscal 2014s second quarter. The Company intends to raise additional capital through bank financing and the sale of equity and/or debt securities in the current fiscal year second quarter, which should provide sufficient cash and borrowing availability into fiscal 2014s fourth quarter.   Plan of Operation   The Company has been experiencing losses due to the decline and instability of DRAM prices and the historical investment in XcelaSAN. It is uncertain how long the current level of DRAM pricing will continue, or whether or when prices will rise in the near future. Until such time that the Company can raise prices, it will continue to seek alternative methods of generating profits and cash flow. For example, the Company continues to pursue product diversification, either by development or as a contract manufacturer. Additionally, the Company will continue to identify joint ventures, strategic partnerships and business combination opportunities. There can be no assurance that any of these initiatives will mature to profitability and positive cash flow, or even occur. During fiscal 2013, the Company signed three agreements with AMD for the sale of AMD branded products. The products fall into three categories, RAMDisk software; consumer memory for the gaming and entertainment industries and server memory for AMD and other servers. The Company hopes to expand these three product offerings and offer them for sale through e-tailers such as Newegg, Tiger Direct, Frys, NCIX, Ebay and others. Currently the Company is selling Radeon RAMDisk, Radeon Memory and Radeon Server Memory through Newegg and is negotiating with other e-tailers to sell products through their web sites. In addition, we intend to raise additional capital through bank financing and the sale of equity and/or debt securities in the current fiscal year. Although there can be no assurances that this will occur, if successful the proceeds could be sufficient to fund the company in expanding its consumer memory outlets and the development of software to complement RAMDisk in other areas of caching.   Stock Split   On January 31, 2013, the Company filed a proxy statement with the Securities and Exchange Commission for the purpose of calling a special meeting of its stockholders. The Board of Directors asked the stockholders to approve the Boards action in effecting a reverse split of its Common Stock at a ratio of no less than 1 for 3 and no greater than 1 for 6. The meeting was held at the Companys offices on March 13, 2013. The stockholders approved the action and immediately following the meeting, the Board of Directors voted to affect a reverse split of its common stock at the ratio of 1 for 6. The split shares were effective with the opening of trading on March 15, 2013. Relevant financial data has been adjusted in this report to reflect the 1 for 6 reverse stock-split.   Principles of Consolidation   The consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America and include the accounts of the Company and its wholly-owned subsidiaries. All significant intercompany transactions and balances have been eliminated in consolidation.   Use of Estimates   The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, including deferred tax asset valuation allowances and certain other reserves and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Estimates and assumptions are reviewed periodically and the effects of revisions are reflected in the consolidated financial statements in the period they are determined to be necessary. Some of the more significant estimates made by management include the allowance for doubtful accounts and sales returns, the collectability of note receivable, the deferred income tax asset valuation allowance and other operating allowances and accruals. Actual results could differ from those estimates.   Engineering and Research and Development   Research and development costs are expensed as incurred, including Company-sponsored research and development and costs of patents and other intellectual property that have no alternative future use when acquired and in which we had an uncertainty in receiving future economic benefits. Development costs of a computer software product to be sold, leased, or otherwise marketed are subject to capitalization beginning when a products technological feasibility has been established and ending when a product is available for general release to customers. Technological feasibility of a computer software product is established when all planning, designing, coding and testing activities that are necessary to establish that the product can be produced to meet its design specifications (including functions, features and technical performance requirements) are completed.   Advertising   Advertising is expensed as incurred and amounted to approximately $45,000 in fiscal 2014s first quarter compared to approximately $25,000 in the comparable prior year period.   Income Taxes   The Company utilizes the asset and liability method of accounting for income taxes in accordance with the provisions of the Expenses Income Taxes Topic of the Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC). Under the asset and liability method, deferred income tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. A valuation allowance is provided when it is more likely than not that some portion or all of the deferred income tax assets will not be realized. The Company considers certain tax planning strategies in its assessment as to the recoverability of its tax assets. Deferred income tax assets and liabilities are measured using enacted tax rates in effect for the year in which those temporary differences are expected to be recovered or settled. The effect on deferred income tax assets and liabilities of a change in tax rates is recognized in earnings in the period that the tax rate changes. The Company recognizes, in its consolidated financial statements, the impact of a tax position, if that position is more likely than not to be sustained on audit, based on technical merits of the position.  There are no material unrecognized tax positions in the financial statements. As of July 31, 2013, the Company had Federal and state net operating loss (NOL) carry-forwards of approximately $23,500,000 and $21,800,000, respectively. These can be used to offset future taxable income and expire between 2023 and 2033 for Federal tax purposes and 2016 and 2033 for state tax purposes. The Companys NOL carry-forwards are a component of its deferred income tax assets which are reported net of a full valuation allowance in the Companys consolidated financial statements at July 31, 2013 and April 30, 2013.   Net Loss per Share   Basic net loss per share is computed by dividing the net loss by the weighted average number of shares of common stock issued and outstanding during the period. The calculation of diluted loss per share for the three months ended July 31, 2013 and 2012 includes only the weighted average number of shares of common stock outstanding. The denominator excludes the dilutive effect of stock options and warrants outstanding as their effect would be anti-dilutive.   The following presents a reconciliation of the numerator and denominator used in computing basic and diluted net loss per share for the three month periods ended July 31, 2013 and 2012. The July 31, 2012 amounts shown have been adjusted to reflect the reverse 1-for-6 stock split effective March 18, 2013.   <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 11pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td colspan="11" style="font-weight: bold; text-align: center">Three Months ended July 31, 2013</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">Loss</td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">Shares</td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">Per share</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">(numerator)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">(denominator)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">amount</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td> </td> <td colspan="3" style="text-align: center"> </td><td> </td> <td colspan="3" style="text-align: center"> </td><td> </td> <td colspan="3" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="width: 58%; text-align: left; text-indent: -0.1in; padding-left: 0.1in">Basic net loss per share net loss and weighted average common shares outstanding</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">(881,630</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">1,754,662</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">(.50</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -0.1in; padding-left: 0.1in"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="text-align: left; text-indent: -0.1in; padding-left: 0.1in">Effect of dilutive securities stock options</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">  </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: -0.1in; padding-left: 0.1in">Effect of dilutive securities warrants</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">  </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">  </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">  </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="text-align: left; text-indent: -0.1in; padding-left: 0.1in"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt; text-indent: -0.1in; padding-left: 0.1in">Diluted net loss per share net loss, weighted average common shares outstanding and effect of stock options and warrants</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(881,630</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,754,662</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(.50</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table>   <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 11pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td colspan="11" style="font-weight: bold; text-align: center">Three Months ended July 31, 2012</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">Loss</td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">Shares</td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">Per share</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">(numerator)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">(denominator)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">amount</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td> </td> <td colspan="3" style="text-align: center"> </td><td> </td> <td colspan="3" style="text-align: center"> </td><td> </td> <td colspan="3" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="width: 58%; text-align: left; text-indent: -0.1in; padding-left: 0.1in">Basic net loss per share net loss and weighted average common shares outstanding</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">(975,717</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">1,783,884</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">(.55</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -0.1in; padding-left: 0.1in"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="text-align: left; text-indent: -0.1in; padding-left: 0.1in">Effect of dilutive securities stock options</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">  </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: -0.1in; padding-left: 0.1in">Effect of dilutive securities warrants</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">  </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">  </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">  </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="text-align: left; text-indent: -0.1in; padding-left: 0.1in"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt; text-indent: -0.1in; padding-left: 0.1in">Diluted net loss per share net loss, weighted average common shares outstanding and effect of stock options and warrants</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(975,717</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,783,884</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(.55</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table>   Diluted net loss per common share for the three month periods ended July 31, 2013 and 2012 do not include the effect of options to purchase 319,908 and 315,983 shares, respectively, of common stock because they are anti-dilutive. Diluted net loss per common share for the three month periods ended July 31, 2013 and 2012 do not include the effect of warrants to purchase 221,875 of common stock because they are anti-dilutive.   Common Stock Repurchases   On December 4, 2002, the Company announced an open market repurchase plan providing for the repurchase of up to 83,333 shares of the Companys common stock. On April 10, 2012, the Company announced the additional authorization to repurchase up to 138,000 shares of the Companys common stock which at that time made the total available for purchase of up to 166,667 shares. The Company did not purchase shares in fiscal 2014s first quarter ended July 31, 2013. In fiscal 2013s first quarter ended July 31, 2012, the Company repurchased 22,944 shares for a total cost of $142,262. The 22,944 shares purchased were cancelled in fiscal 2013. As of July 31, 2013, the total number of shares authorized for purchase under the program is 136,408 shares.   Stock Option Expense   a. Stock-Based Compensation   The Company has a 2001 incentive and non-statutory stock option plan for the purpose of permitting certain key employees to acquire equity in the Company and to promote the growth and profitability of the Company by attracting and retaining key employees. In general, the plan allows granting of up to 300,000 shares of the Companys common stock at an option price to be no less than the fair market value of the Companys common stock on the date such options are granted. Options granted under the plan vest ratably on the annual anniversary date of the grants. Vesting periods for options currently granted under the plan range from one to five years. No further options may be granted under this plan.   The Company also has a 2011 incentive and non-statutory stock option plan for the purpose of permitting certain key employees and consultants to acquire equity in the Company and to promote the growth and profitability of the Company by attracting and retaining key employees. No executive officer or director of the Company is eligible to receive options under the 2011 plan. In general, the plan allows granting of up to 33,333 shares of the Companys common stock at an option price to be no less than the fair market value of the Companys common stock on the date such options are granted. Options granted under the plan vest ratably on the annual anniversary date of the grants. Vesting periods for options currently granted under the plan range from one to five years. There have been 25,000 shares granted under this plan.   The Company periodically grants nonqualified stock options to non-employee directors of the Company. These options are granted for the purpose of retaining the services of directors who are not employees of the Company and to provide additional incentive for such directors to work to further the best interests of the Company and its shareholders. The options granted to these non-employee directors are exercisable at a price representing the fair value at the date of grant and expire either five or ten years after date of grant. Vesting periods for options currently granted range from one to two years.   On September 23, 2010, the Company granted Mr. Sheerr, who is employed by the Company as the General Manager of the acquired Micro Memory Bank, Inc. (MMB) business unit described in Note 2 and is an executive officer of the Company, nonqualified stock options to purchase 16,667 shares of the Companys common stock pursuant to his employment agreement. On September 22, 2011, the Company granted Mr. Sheerr additional nonqualified stock options to purchase 16,667 shares of the Companys common stock, pursuant to his employment agreement. On July 19, 2012, the Company granted Mr. Sheerr additional nonqualified stock options to purchase 16,667 shares of the Companys common stock, also pursuant to his employment agreement. The options granted are exercisable at a price representing the fair value at the date of grant and expire five years after date of grant. The options vested in one year.   New shares of the Company's common stock are issued upon exercise of stock options.   As required by the Compensation - Stock Compensation Topic of the FASB, the accounting for transactions in which an enterprise receives employee services in exchange for (a) equity instruments of the enterprise or (b) liabilities that are based on the fair value of the enterprises equity instruments or that may be settled by the issuance of such equity instruments are accounted for using a fair value-based method with a recognition of an expense for compensation cost related to share-based payment arrangements, including stock options and employee stock purchase plans.   Our consolidated statements of operations for the three months ended July 31, 2013 and July 31, 2012 include approximately $21,000 and $99,000 of stock-based compensation expense, respectively. These stock option grants have been classified as equity instruments and, as such, a corresponding increase has been reflected in additional paid-in capital in the accompanying consolidated balance sheets. The fair value of each stock option granted is estimated on the date of grant using the Black-Scholes option pricing model.   A summary of option activity for the three months ended July 31, 2013 is as follows:   <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 11pt Arial Unicode MS"> <tr style="vertical-align: bottom"> <td colspan="3" style="text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center; border-bottom: Black 1pt solid">Shares</td><td style="font-family: Times New Roman, Times, Serif; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center; border-bottom: Black 1pt solid">Weighted average exercise price</td><td style="font-family: Times New Roman, Times, Serif; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center; border-bottom: Black 1pt solid">Weighted average remaining contractual life (1)</td><td style="font-family: Times New Roman, Times, Serif; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center; border-bottom: Black 1pt solid">Aggregate intrinsic value (2)</td></tr> <tr style="vertical-align: bottom"> <td colspan="3" style="text-align: left"> </td><td> </td> <td colspan="3" style="text-align: center"> </td><td> </td> <td colspan="3" style="text-align: center"> </td><td> </td> <td colspan="3" style="text-align: center"> </td><td> </td> <td colspan="3" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="font-family: Times New Roman, Times, Serif; text-align: left">Balance April 30, 2013</td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right">311,575</td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left">$</td><td style="font-family: Times New Roman, Times, Serif; text-align: right">12.40</td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right">4.77</td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left">$</td><td style="font-family: Times New Roman, Times, Serif; text-align: right">15,750</td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td style="text-align: left"> </td><td style="text-align: left"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="font-family: Times New Roman, Times, Serif; text-align: left">Granted </td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right">0</td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right">  </td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right">  </td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right">  </td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: left">Exercised</td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right">0</td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right">  </td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right">  </td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right">  </td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="font-family: Times New Roman, Times, Serif; text-align: left">Expired</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right">0</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right">  </td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right">  </td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right">  </td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: left">Balance July 31, 2013</td><td style="padding-bottom: 2.5pt; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td> <td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: right">311,575</td><td style="padding-bottom: 2.5pt; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left">$</td><td style="font-family: Times New Roman, Times, Serif; text-align: right">12.40</td><td style="padding-bottom: 2.5pt; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right">4.77</td><td style="padding-bottom: 2.5pt; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left">$</td><td style="font-family: Times New Roman, Times, Serif; text-align: right">15,750</td><td style="padding-bottom: 2.5pt; font-family: Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="font-family: Times New Roman, Times, Serif; text-align: left">Exercisable July 31, 2013</td><td style="padding-bottom: 2.5pt; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td> <td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: right">275,658</td><td style="padding-bottom: 2.5pt; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left">$</td><td style="font-family: Times New Roman, Times, Serif; text-align: right">13.53</td><td style="padding-bottom: 2.5pt; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right">4.39</td><td style="padding-bottom: 2.5pt; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right">  </td><td style="padding-bottom: 2.5pt; font-family: Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: left">Expected to vest July 31, 2013</td><td style="padding-bottom: 2.5pt; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td> <td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: right">296,000</td><td style="padding-bottom: 2.5pt; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left">$</td><td style="font-family: Times New Roman, Times, Serif; text-align: right">12.40</td><td style="padding-bottom: 2.5pt; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right">4.77</td><td style="padding-bottom: 2.5pt; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right">  </td><td style="padding-bottom: 2.5pt; font-family: Times New Roman, Times, Serif; text-align: left"> </td></tr> </table>   <table cellpadding="0" cellspacing="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"></td><td style="width: 0.4in">(1)</td><td style="text-align: justify">This amount represents the weighted average remaining contractual life of stock options in years.</td></tr></table>   <table cellpadding="0" cellspacing="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"></td><td style="width: 0.4in">(2)</td><td style="text-align: justify">This amount represents the difference between the exercise price and $3.07, the closing price of Dataram common stock on July 31, 2013 as reported on the NASDAQ Stock Market, for all in-the-money options outstanding and all the in-the-money shares exercisable.</td></tr></table>   As of July 31, 2013, there was approximately $40,000 of total unrecognized compensation costs related to stock options. These costs are expected to be recognized over a weighted average period of approximately five months.   b. Other Stock Options   On June 30, 2008, the Company granted options to purchase 8,333 shares of the Companys common stock to a privately held company in exchange for certain patents and other intellectual property. The options granted are exercisable at a price of $15.60 per share, which was the fair value at the date of grant, were 100% exercisable on the date of grant and expire ten years after the date of grant.

(2) Acquisition   On March 31, 2009, the Company acquired certain assets of Micro Memory Bank, Inc. (MMB), a privately held corporation. MMB is a manufacturer of legacy to advanced solutions in laptop, desktop and server memory products. Under the terms of the agreement with MMB, the remaining portion of the purchase price was contingently payable based upon the performance of the new Company business unit to be operated as a result of the acquisition (MMB business unit) and consisted of a percentage, averaging 65%, payable quarterly, over the subsequent four years from acquisition date of earnings before interest, taxes, depreciation and amortization of the MMB business unit. The purchase price agreement expired March 31, 2013. The net assets acquired by the Company were recorded at their respective fair values under the purchase method of accounting. The results of operations of MMB for the period from the acquisition date, March 31, 2009, through July 31, 2013 have been included in the consolidated results of operations of the Company.

(3) Related Party Transactions   During the three month periods ending July 31, 2013 and 2012, the Company purchased inventories for resale totaling approximately $858,000 and $1,225,000, respectively, from Sheerr Memory, LLC (Sheerr Memory). Sheerr Memorys owner (Mr. Sheerr) is employed by the Company as the general manager of the acquired MMB business unit described in Note 3 and is an executive officer of the Company. When the Company acquired certain assets of MMB, it did not acquire any of its inventories. However, the Company informally agreed to purchase such inventory on an as needed basis, provided that the offering price was a fair market value price. The inventory acquired was purchased subsequent to the acquisition of MMB at varying times and consisted primarily of raw materials and finished goods used to produce products sold by the MMB business unit. Approximately $597,000 and $438,000 of accounts payable in the Companys consolidated balance sheets as of July 31, 2013 and 2012, respectively, is payable to Sheerr Memory. Sheerr Memory offers the Company trade terms of net 30 days and all invoices are settled in the normal course of business. No interest is paid. The Company has made further purchases from Sheerr Memory subsequent to July 31, 2013 and management anticipates that the Company will continue to do so, although the Company has no obligation to do so.   On December 14, 2011, the Company entered into a Note and Security Agreement with Mr. Sheerr. The Note provides for secured financing of up to $2,000,000. The Company is obligated to pay monthly interest equal to 10% per annum calculated on a 360 day year of the outstanding loan balance. Principal is payable in sixty equal monthly installments, beginning on July 15, 2012. The Company may prepay any or all sums due under this Note at any time without penalty. At closing, the Company borrowed $1,500,000 under the Note and repaid in full the $1,500,000 due under a previous Note with Mr. Sheerr. The Company has borrowed the full $2,000,000 available under the Note agreement. Principal amounts due under the Note are $33,333 per month which began on July 15, 2012. For the fiscal year ending April 30, 2013, the principal amount due under the Note was $333,333. In each of four fiscal periods from May 1, 2013 through April 30, 2017, the principal amounts due under this obligation are $400,000. In the fiscal period from May 1, 2017 through June 30, 2017, the principal amount due on this obligation is $66,667. Until fully paid, the Note is subordinated to the Companys existing senior lender and Mr. Sheerr must approve any change in the Companys existing senior lender. This provision may limit the Companys ability to raise additional capital from such financing. Interest payable to Mr. Sheerr on July 31, 2013 was $13,490. Interest expense recorded for Mr. Sheerr in the first quarter of fiscal 2014 was $40,889. Interest expense recorded for Sheerr Memory in the first quarter of fiscal 2013 was $50,824. Interest payable to Sheerr Memory at July 31, 2012 was $16,935.

(4) Cash and Cash Equivalents   Cash and cash equivalents consist of unrestricted cash and money market accounts.

(5) Accounts Receivable   Accounts receivable consists of the following categories:   <table cellpadding="0" cellspacing="0" align="center" style="border-collapse: collapse; width: 80%; font: 11pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">July 31, 2013</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">April 30, 2013</td></tr> <tr style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="width: 55%; text-align: left">Trade receivables</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">3,306,164</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">2,961,838</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">VAT receivable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">103,468</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">122,815</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="text-align: left; padding-bottom: 1pt">Allowance for doubtful accounts and sales returns</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(200,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(200,000</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,209,632</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,884,653</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

(6) Inventories   Inventories are valued at the lower of cost or market, with costs determined by the first-in, first-out method. Inventories at July 31, 2013 and April 30, 2013 consist of the following categories:   <table cellpadding="0" cellspacing="0" align="center" style="border-collapse: collapse; width: 80%; font: 11pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">July 31, 2013</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">April 30, 2013</td></tr> <tr style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="width: 55%; text-align: justify">Raw materials</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">1,573,732</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">1,425,386</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Work in process</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">63,475</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">88,603</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="text-align: justify; padding-bottom: 1pt">Finished goods</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,084,956</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,389,065</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,722,163</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,903,054</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

(7) Note Receivable   On July 30, 2012, a Convertible Senior Promissory Note was executed by and between Shoreline Memory, Inc. (Shoreline) and the Company whereby the Company could lend up to $1,500,000 to Shoreline in exchange for interest payments at prime plus 3.0% and the right to convert the amount outstanding into Common Stock of Shoreline on or before its maturity date. Each time the Company advanced money under the note, the Company was granted 1% of the outstanding Common Stock of Shoreline for every $100,000 advanced up to a maximum of 15%. This was in addition to the 15% allowable under the conversion of the note and the warrant to acquire 30% of Shoreline Common Stock. The conversion is at the rate of 1% of the outstanding Common Stock for each $100,000 converted up to a maximum of 15%. This note had a maturity date of three years and at such time Shoreline would have had to repay the note or the Company would of had to convert the note into Common Stock. The note was secured by all the assets of Shoreline and Shoreline Capital Management Ltd. (Shoreline Capital) as guarantor. Also executed with the note was a warrant to purchase 30% of the outstanding Common Stock of Shoreline at the time of exercise and the warrant expires sixty days after the third anniversary of the closing of the transaction. The warrant prescribed a formula to determine the price per share at the time of exercise. If all the amounts under the note were advanced and converted and the full warrant was exercised, the Company would have owned 60% of the outstanding Common Stock of Shoreline. The note was executed simultaneously with a Master Services Agreement which details the parameters under which the Company and Shoreline would have fulfilled orders from Shorelines primary customer. On July 31, 2012, the Company advanced $375,000 under the note and an additional $375,000 on August 1, 2012. The purpose of the loan was to fund startup expenses and to prepay initial orders. On February 19, 2013, the Company received $50,000 from Shoreline and, on February 22, 2013, the Company received an additional $200,000 from Shoreline as a partial repayment of their loan. On March 27, 2013, the Company reached an agreement to terminate its relationship with Shoreline, at closing, the Company received an additional $225,000 as a partial repayment of the loan in connection with the termination of all agreements with Shoreline. The promissory note bears interest at the rate of 6% and is guaranteed by Shoreline Memory, Inc., Shoreline Capital Management Ltd and Trevor Folk. All agreements with Shoreline have been terminated with the exception of the amended and restated promissory note. The remaining $275,000 was scheduled to be repaid in accordance with the amended and restated promissory note on July 31, 2013. Shoreline Memory has defaulted on the note. Under the terms of the note, the interest rate has increased to ten percent and Shoreline, Shoreline Capital Management Ltd. and Trevor Folk are responsible for the cost of litigation and collection. The defaulted note is in litigation. The note is guaranteed by Shoreline Capital Management Ltd. and Trevor Folk. The Company will exercise its rights to collect from the three parties. The Company has fully reserved the $275,000 balance on the amended and restated promissory note.

(8) Goodwill and Intangible Assets   Goodwill:   On March 31, 2009, the Company acquired the assets of MMB for cash plus contingent consideration. The excess of consideration paid over the net assets acquired is recorded as goodwill. We were obligated under the Asset Purchase Agreement to make contingent payments based on the earnings of MMB through March 31, 2013.   No impairments of intangible assets have been identified during any of the periods presented. Goodwill is tested for impairment on an annual basis and between annual tests if indicators of potential impairment exist, using a fair-value-based approach. The date of our annual impairment test is approximately March 1.   Intangible Assets:   Intangible assets with determinable lives, other than customer relationships and research and development are amortized on a straight-line basis over their estimated period of benefit, ranging from four to five years. Research and development and customer relationships are amortized over a two-year period at a rate of 65% of the gross value acquired in the first year subsequent to their acquisition and 35% of the gross value acquired in the second year. We evaluate the recoverability of intangible assets periodically and take into account events or circumstances that warrant revised estimates of useful lives or that indicate that impairment exists. All of our intangible assets with definitive lives are subject to amortization. No impairments of intangible assets have been identified during any of the periods presented.   The Company estimates that it has no significant residual value related to its intangible assets. Acquired intangibles generally are amortized on a straight-line basis over weighted average lives. Intangible assets amortization expense for the three months ended July 31, 2013 and 2012 totaled approximately $41,000 in each period. Intangible asset amortization is included in selling, general and administrative expense. The components of finite-lived intangible assets acquired are as follows:   <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 11pt Courier New, Courier, Monospace"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: bold"> </td> <td colspan="3" style="font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center">Weighted</td><td> </td> <td colspan="3" style="text-align: center"> </td><td> </td> <td colspan="3" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: bold"> </td> <td colspan="3" style="font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center">Average</td><td style="font-family: Times New Roman, Times, Serif; font-weight: bold"> </td> <td colspan="3" style="font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center">July 31,</td><td style="font-family: Times New Roman, Times, Serif; font-weight: bold"> </td> <td colspan="3" style="font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center">April 30,</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center; border-bottom: Black 1pt solid">Life</td><td style="font-family: Times New Roman, Times, Serif; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2013</td><td style="font-family: Times New Roman, Times, Serif; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2013</td></tr> <tr style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="width: 58%; font-family: Times New Roman, Times, Serif; text-align: left">Trade names</td><td style="width: 2%; font-family: Times New Roman, Times, Serif"> </td> <td style="width: 1%; font-family: Times New Roman, Times, Serif; text-align: center"> </td><td style="width: 10%; font-family: Times New Roman, Times, Serif; text-align: center">5 Years</td><td style="width: 1%; font-family: Times New Roman, Times, Serif; text-align: center"> </td><td style="width: 2%; font-family: Times New Roman, Times, Serif"> </td> <td style="width: 1%; font-family: Times New Roman, Times, Serif; text-align: left">$</td><td style="width: 10%; font-family: Times New Roman, Times, Serif; text-align: right">733,000</td><td style="width: 1%; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="width: 2%; font-family: Times New Roman, Times, Serif"> </td> <td style="width: 1%; font-family: Times New Roman, Times, Serif; text-align: left">$</td><td style="width: 10%; font-family: Times New Roman, Times, Serif; text-align: right">733,000</td><td style="width: 1%; font-family: Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: left">Customer relationships</td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: center"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: center">2 Years</td><td style="font-family: Times New Roman, Times, Serif; text-align: center"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right">758,000</td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right">758,000</td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="font-family: Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Non-compete agreement</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: center"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: center">4 Years</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; text-align: center"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right">68,000</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right">68,000</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: left">Total gross carrying amount</td><td> </td> <td style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: center"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right">1,559,000</td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right">1,559,000</td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="text-align: left"> </td><td> </td> <td style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Less accumulated amortization expense</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center"> </td><td style="text-align: center"> </td><td style="padding-bottom: 1pt; text-align: center"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right">1,466,934</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right">1,426,034</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="font-family: Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">Net intangible assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: center"> </td><td style="text-align: center"> </td><td style="padding-bottom: 2.5pt; text-align: center"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: right">92,066</td><td style="padding-bottom: 2.5pt; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: right">132,966</td><td style="padding-bottom: 2.5pt; font-family: Times New Roman, Times, Serif; text-align: left"> </td></tr> </table>   The following table outlines the estimated future amortization expense related to intangible assets:   <table cellspacing="0" cellpadding="0" align="center" style="width: 50%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 75%; font: 11pt Courier New, Courier, Monospace; text-align: left">Year ending April 30:</td> <td style="width: 25%; font: 11pt Courier New, Courier, Monospace; text-align: right"> </td></tr> <tr style="vertical-align: top; background-color: rgb(230,239,255)"> <td style="font: 11pt Courier New, Courier, Monospace; text-align: left">2014</td> <td style="font: 11pt Courier New, Courier, Monospace; text-align: right">$   132,966</td></tr> </table>

(9) Financing Agreements   On July 27, 2010, the Company entered into an agreement with a financial institution for formula-based secured debt financing of up to $5,000,000. Borrowings are secured by substantially all assets. On March 2, 2012, the agreement was amended to reduce the amount available under the credit facility to $3,500,000 which, according to the Companys projections, will be sufficient to allow for maximum borrowing under the formulas provided for in the agreement. On May 17, 2012, the agreement was amended and restated. The amended and restated documents reduced the interest rate to prime plus 6%, subject to a minimum of 9.25% and also not less than $8,000 per month. The loan facility allows borrowing of 90% of eligible domestic receivables. In addition, the loan facility allows borrowing of 90% of eligible foreign receivables to a maximum of $500,000 and 25% of eligible inventory to a maximum of 20% of the amount available on receivables. The total credit line remains at $3,500,000 and the Tangible Net Worth covenant is $2,000,000, measured quarterly. The Company agreed to pay an exit fee if it terminates the agreement more than 30 days prior to the one year anniversary of the amended and restated agreement. The amount of financing available to the Company under the agreement varies with the Companys eligible accounts receivable and inventory. On December 18, 2012, the agreement was amended in exchange for a fee of $7,500 to reduce the Tangible Net Worth covenant to $1,300,000. However, if the Tangible Net Worth falls below $2,000,000, the amount available to borrow on inventory will be capped at $250,000 reduced from $500,000. At July 31, 2013 the Companys Tangible Net Worth was approximately $757,000. The Company is not in compliance with the Tangible Net Worth covenant therefore the inventory borrowing availability was reduced to $250,000 and the loan is now callable. Management believes that the aggregate $3,500,000 available under this facility combined with current projected losses will not be sufficient to meet its current obligations and the Company will need to raise capital through borrowings or sales of equity securities. There can be no assurance that the Company will be able to obtain additional borrowings or complete a sale of equity securities. The Company is in default of the net worth covenant at July 31, 2013. The Companys net worth at July 31, 2013 is approximately $757,000. At July 31, 2013, the Company had approximately $7,000 of additional financing available to it under the terms of the agreement.   On December 14, 2011, the Company entered into a Note and Security Agreement with Mr. Sheerr who is a related party. The agreement provides for secured financing of up to $2,000,000. The Company is obligated to pay monthly, interest equal to 10% per annum calculated on a 360 day year of the outstanding loan balance. Principal is payable in sixty equal monthly installments, beginning on July 15, 2012. The Company may prepay any or all sums due under this agreement at any time without penalty. On closing, the Company borrowed $1,500,000 under the agreement and repaid in full the $1,500,000 due under a previous agreement with Mr. Sheerr. The Company has borrowed the full $2,000,000 available under this agreement. Principal amounts due under this obligation are $33,333 per month which began on July 15, 2012. For the fiscal year ending April 30, 2013, the principal amount due under this obligation is $333,333. In each of four fiscal periods from May 1, 2013 through April 30, 2017, the principal amounts due under this obligation are $400,000. In the fiscal period from May 1, 2017 through June 30, 2017, the principal amount due on this obligation is $66,667. Until fully paid, this note is subordinated to the Companys senior lender and Mr. Sheerr must approve any change in the Companys senior lender. This provision creates an additional risk factor to the Company and its ability to raise additional capital from financing. (See Item 1A Risk Factors) Interest payable to Mr. Sheerr on July 31, 2013 was $13,490. Interest expense recorded for Mr. Sheerr in the first quarter of fiscal 2014 was $40,889. Interest expense recorded for Sheerr Memory in the first quarter of fiscal 2013 was $50,824. Interest payable to Sheerr Memory at July 31, 2012 was $16,935.

(10) Securities Purchase Agreement   On May 11, 2011, the Company and certain investors entered into a securities purchase agreement in connection with a registered direct offering, pursuant to which the Company agreed to sell an aggregate of 295,833 shares of its Common Stock and warrants to purchase a total of 221,875 shares of its Common Stock to such investors for aggregate net proceeds, after deducting fees to the Placement Agent and other offering expenses payable by the Company, of approximately $2,998,000. The Common Stock and warrants were sold in fixed combinations, witheach combination consisting of one share of Common Stock and 0.75 of one warrant, with each whole warrant exercisable for one share of Common Stock. The purchase price was $11.28 per fixed combination. The warrants became exercisable six months and one day following the closing date of the Offering and will remain exercisable for five years thereafter at an exercise price of $13.56 per share. The exercise price of the warrants is subject to adjustment in the case of stock splits, stock dividends, combinations of shares and similar recapitalization transactions. The exercisability of the warrants may be limited if, upon exercise, the holder or any of its affiliates would beneficially own more than 4.99% of the Companys Common Stock. After the one year anniversary of the initial exercise date of the warrants, the Company has the right to call the warrants for cancellation for $.006 per share in the event that the volume weighted average price of the Companys Common Stock for 20 consecutive trading days exceeds $27.12.

(11) Financial Information by Geographic Location   The Company currently operates in one business segment that develops, manufactures and markets a variety of memory systems for use with network servers and workstations which are manufactured by various companies. Revenues for the three months ended July 31, 2013 and 2012 by geographic region are as follows:   <table cellpadding="0" cellspacing="0" align="center" style="border-collapse: collapse; width: 80%; font: 11pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="font-family: Courier New, Courier, Monospace; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">Three months ended July 31, 2013</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">Three months ended July 31, 2012</td></tr> <tr style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="width: 55%; text-align: left">United States</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">6,182,801</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">5,975,204</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: normal; font-style: normal; text-align: left">Europe</td><td style="font-weight: normal; font-style: normal"> </td> <td style="font-weight: normal; font-style: normal; text-align: left"> </td><td style="font-weight: normal; font-style: normal; text-align: right">870,627</td><td style="font-weight: normal; font-style: normal; text-align: left"> </td><td style="font-weight: normal; font-style: normal"> </td> <td style="font-weight: normal; font-style: normal; text-align: left"> </td><td style="font-weight: normal; font-style: normal; text-align: right">1,321,922</td><td style="font-weight: normal; font-style: normal; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="font-weight: normal; font-style: normal; text-align: left; padding-bottom: 1pt">Other (principally Asia Pacific Region)</td><td style="font-weight: normal; font-style: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: normal; font-style: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: normal; font-style: normal; text-align: right">313,302</td><td style="padding-bottom: 1pt; font-weight: normal; font-style: normal; text-align: left"> </td><td style="font-weight: normal; font-style: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: normal; font-style: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: normal; font-style: normal; text-align: right">701,359</td><td style="padding-bottom: 1pt; font-weight: normal; font-style: normal; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Consolidated</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">7,366,730</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">7,998,485</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

(12) Recently Adopted Accounting Guidance   There are no new pronouncements which affect the Company.

(13) Concentration of Credit Risk   Financial instruments that potentially subject the Company to concentration of credit risk consist primarily of cash and cash equivalents, trade receivables and note receivable. The Company maintains its cash and cash equivalents in financial institutions and brokerage accounts. To the extent that such deposits exceed the maximum insurance levels, they are uninsured. In regard to trade receivables, the Company performs ongoing evaluations of its customers' financial condition as well as general economic conditions and, generally, requires no collateral from its customers.

Liquidity and Basis of Presentation   The information for the three months ended July 31, 2013 and 2012 is unaudited, but includes all adjustments (consisting of normal recurring adjustments) which, in the opinion of management, are necessary to state fairly the financial information set forth therein in accordance with accounting principles generally accepted in the United States of America. The interim results are not necessarily indicative of results to be expected for the full fiscal year. These financial statements should be read in conjunction with the audited financial statements for the year ended April 30, 2013 included in the Companys 2013 Annual Report on Form 10-K filed with the Securities and Exchange Commission. The April 30, 2013 balance sheet has been derived from these statements   The Company's financial statements are prepared using the accrual method of accounting in accordance with accounting principles generally accepted in the United States of America and have been prepared on a going concern basis, which contemplates the realization of assets and the settlement of liabilities in the normal course of business. For the fiscal years; ended April 30, 2013, 2012, and 2011, the Company incurred losses in the amounts of approximately $4,625,000, $3,259,000 and $ 4,634,000, respectively.   As discussed in Note 9, the Company entered into financing agreements to address short-term liquidity needs. The Company is in default of the net worth covenant at July 31, 2013. Also, as discussed in Note 10, on May 11, 2011, the Company entered into a securities purchase agreement with certain investors. Management believes that the aggregate $3,500,000 available under this facility combined with current projected losses will not be sufficient to meet its current obligations and the Company will need to raise capital through borrowings or sales of equity securities. There can be no assurance that the Company will be able to obtain additional borrowings or complete a sale of equity securities.   Our continuation as a going concern is dependent upon obtaining the additional working capital necessary to sustain our operations. Our future is dependent upon our ability to obtain financing, raise capital through the sales of equity and or debt securities and upon future profitable operations. There is no assurance that our current operations will be profitable or we will raise sufficient funds to continue operating.   If current and projected revenue growth does not meet estimates, the Company may continue to choose to raise additional capital through debt and/or equity transactions, reduce certain overhead costs through the deferral of salaries and other means, and settle liabilities through negotiation. Currently, the Company does not have any commitments or assurances for additional capital, nor can the Company provide assurance that such financing will be available to it on favorable terms, or at all. These factors raise substantial doubt about the Companys ability to continue as a going concern. The financial statements do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts of and classification of liabilities that might be necessary in the event we cannot continue in existence. Management projects the Company currently has sufficient cash and borrowing availability to last into fiscal 2014s second quarter. The Company intends to raise additional capital through bank financing and the sale of equity and/or debt securities in the current fiscal year second quarter, which should provide sufficient cash and borrowing availability into fiscal 2014s fourth quarter.

Plan of Operation   The Company has been experiencing losses due to the decline and instability of DRAM prices and the historical investment in XcelaSAN. It is uncertain how long the current level of DRAM pricing will continue, or whether or when prices will rise in the near future. Until such time that the Company can raise prices, it will continue to seek alternative methods of generating profits and cash flow. For example, the Company continues to pursue product diversification, either by development or as a contract manufacturer. Additionally, the Company will continue to identify joint ventures, strategic partnerships and business combination opportunities. There can be no assurance that any of these initiatives will mature to profitability and positive cash flow, or even occur. During fiscal 2013, the Company signed three agreements with AMD for the sale of AMD branded products. The products fall into three categories, RAMDisk software; consumer memory for the gaming and entertainment industries and server memory for AMD and other servers. The Company hopes to expand these three product offerings and offer them for sale through e-tailers such as Newegg, Tiger Direct, Frys, NCIX, Ebay and others. Currently the Company is selling Radeon RAMDisk, Radeon Memory and Radeon Server Memory through Newegg and is negotiating with other e-tailers to sell products through their web sites. In addition, we intend to raise additional capital through bank financing and the sale of equity and/or debt securities in the current fiscal year. Although there can be no assurances that this will occur, if successful the proceeds could be sufficient to fund the company in expanding its consumer memory outlets and the development of software to complement RAMDisk in other areas of caching. Stock Split   On January 31, 2013, the Company filed a proxy statement with the Securities and Exchange Commission for the purpose of calling a special meeting of its stockholders. The Board of Directors asked the stockholders to approve the Boards action in effecting a reverse split of its Common Stock at a ratio of no less than 1 for 3 and no greater than 1 for 6. The meeting was held at the Companys offices on March 13, 2013. The stockholders approved the action and immediately following the meeting, the Board of Directors voted to affect a reverse split of its common stock at the ratio of 1 for 6. The split shares were effective with the opening of trading on March 15, 2013. Relevant financial data has been adjusted in this report to reflect the 1 for 6 reverse stock-split.

Principles of Consolidation   The consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America and include the accounts of the Company and its wholly-owned subsidiaries. All significant intercompany transactions and balances have been eliminated in consolidation.

Use of Estimates   The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, including deferred tax asset valuation allowances and certain other reserves and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Estimates and assumptions are reviewed periodically and the effects of revisions are reflected in the consolidated financial statements in the period they are determined to be necessary. Some of the more significant estimates made by management include the allowance for doubtful accounts and sales returns, the collectability of note receivable, the deferred income tax asset valuation allowance and other operating allowances and accruals. Actual results could differ from those estimates.

Engineering and Research and Development   Research and development costs are expensed as incurred, including Company-sponsored research and development and costs of patents and other intellectual property that have no alternative future use when acquired and in which we had an uncertainty in receiving future economic benefits. Development costs of a computer software product to be sold, leased, or otherwise marketed are subject to capitalization beginning when a products technological feasibility has been established and ending when a product is available for general release to customers. Technological feasibility of a computer software product is established when all planning, designing, coding and testing activities that are necessary to establish that the product can be produced to meet its design specifications (including functions, features and technical performance requirements) are completed.

Advertising   Advertising is expensed as incurred and amounted to approximately $45,000 in fiscal 2014s first quarter compared to approximately $25,000 in the comparable prior year period.

Income Taxes   The Company utilizes the asset and liability method of accounting for income taxes in accordance with the provisions of the Expenses Income Taxes Topic of the Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC). Under the asset and liability method, deferred income tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. A valuation allowance is provided when it is more likely than not that some portion or all of the deferred income tax assets will not be realized. The Company considers certain tax planning strategies in its assessment as to the recoverability of its tax assets. Deferred income tax assets and liabilities are measured using enacted tax rates in effect for the year in which those temporary differences are expected to be recovered or settled. The effect on deferred income tax assets and liabilities of a change in tax rates is recognized in earnings in the period that the tax rate changes. The Company recognizes, in its consolidated financial statements, the impact of a tax position, if that position is more likely than not to be sustained on audit, based on technical merits of the position.  There are no material unrecognized tax positions in the financial statements. As of July 31, 2013, the Company had Federal and state net operating loss (NOL) carry-forwards of approximately $23,500,000 and $21,800,000, respectively. These can be used to offset future taxable income and expire between 2023 and 2033 for Federal tax purposes and 2016 and 2033 for state tax purposes. The Companys NOL carry-forwards are a component of its deferred income tax assets which are reported net of a full valuation allowance in the Companys consolidated financial statements at July 31, 2013 and April 30, 2013.

Net Loss per Share   Basic net loss per share is computed by dividing the net loss by the weighted average number of shares of common stock issued and outstanding during the period. The calculation of diluted loss per share for the three months ended July 31, 2013 and 2012 includes only the weighted average number of shares of common stock outstanding. The denominator excludes the dilutive effect of stock options and warrants outstanding as their effect would be anti-dilutive.   The following presents a reconciliation of the numerator and denominator used in computing basic and diluted net loss per share for the three month periods ended July 31, 2013 and 2012. The July 31, 2012 amounts shown have been adjusted to reflect the reverse 1-for-6 stock split effective March 18, 2013.   <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 11pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td colspan="11" style="font-weight: bold; text-align: center">Three Months ended July 31, 2013</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">Loss</td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">Shares</td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">Per share</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">(numerator)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">(denominator)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">amount</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td> </td> <td colspan="3" style="text-align: center"> </td><td> </td> <td colspan="3" style="text-align: center"> </td><td> </td> <td colspan="3" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="width: 58%; text-align: left; text-indent: -0.1in; padding-left: 0.1in">Basic net loss per share net loss and weighted average common shares outstanding</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">(881,630</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">1,754,662</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">(.50</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -0.1in; padding-left: 0.1in"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="text-align: left; text-indent: -0.1in; padding-left: 0.1in">Effect of dilutive securities stock options</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">  </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: -0.1in; padding-left: 0.1in">Effect of dilutive securities warrants</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">  </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">  </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">  </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="text-align: left; text-indent: -0.1in; padding-left: 0.1in"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt; text-indent: -0.1in; padding-left: 0.1in">Diluted net loss per share net loss, weighted average common shares outstanding and effect of stock options and warrants</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(881,630</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,754,662</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(.50</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table>   <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 11pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td colspan="11" style="font-weight: bold; text-align: center">Three Months ended July 31, 2012</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">Loss</td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">Shares</td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">Per share</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">(numerator)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">(denominator)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">amount</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td> </td> <td colspan="3" style="text-align: center"> </td><td> </td> <td colspan="3" style="text-align: center"> </td><td> </td> <td colspan="3" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="width: 58%; text-align: left; text-indent: -0.1in; padding-left: 0.1in">Basic net loss per share net loss and weighted average common shares outstanding</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">(975,717</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">1,783,884</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">(.55</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -0.1in; padding-left: 0.1in"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="text-align: left; text-indent: -0.1in; padding-left: 0.1in">Effect of dilutive securities stock options</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">  </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: -0.1in; padding-left: 0.1in">Effect of dilutive securities warrants</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">  </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">  </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">  </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="text-align: left; text-indent: -0.1in; padding-left: 0.1in"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt; text-indent: -0.1in; padding-left: 0.1in">Diluted net loss per share net loss, weighted average common shares outstanding and effect of stock options and warrants</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(975,717</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,783,884</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(.55</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table>   Diluted net loss per common share for the three month periods ended July 31, 2013 and 2012 do not include the effect of options to purchase 319,908 and 315,983 shares, respectively, of common stock because they are anti-dilutive. Diluted net loss per common share for the three month periods ended July 31, 2013 and 2012 do not include the effect of warrants to purchase 221,875 of common stock because they are anti-dilutive.

Common Stock Repurchases   On December 4, 2002, the Company announced an open market repurchase plan providing for the repurchase of up to 83,333 shares of the Companys common stock. On April 10, 2012, the Company announced the additional authorization to repurchase up to 138,000 shares of the Companys common stock which at that time made the total available for purchase of up to 166,667 shares. The Company did not purchase shares in fiscal 2014s first quarter ended July 31, 2013. In fiscal 2013s first quarter ended July 31, 2012, the Company repurchased 22,944 shares for a total cost of $142,262. The 22,944 shares purchased were cancelled in fiscal 2013. As of July 31, 2013, the total number of shares authorized for purchase under the program is 136,408 shares.

Stock Option Expense   a. Stock-Based Compensation   The Company has a 2001 incentive and non-statutory stock option plan for the purpose of permitting certain key employees to acquire equity in the Company and to promote the growth and profitability of the Company by attracting and retaining key employees. In general, the plan allows granting of up to 300,000 shares of the Companys common stock at an option price to be no less than the fair market value of the Companys common stock on the date such options are granted. Options granted under the plan vest ratably on the annual anniversary date of the grants. Vesting periods for options currently granted under the plan range from one to five years. No further options may be granted under this plan.   The Company also has a 2011 incentive and non-statutory stock option plan for the purpose of permitting certain key employees and consultants to acquire equity in the Company and to promote the growth and profitability of the Company by attracting and retaining key employees. No executive officer or director of the Company is eligible to receive options under the 2011 plan. In general, the plan allows granting of up to 33,333 shares of the Companys common stock at an option price to be no less than the fair market value of the Companys common stock on the date such options are granted. Options granted under the plan vest ratably on the annual anniversary date of the grants. Vesting periods for options currently granted under the plan range from one to five years. There have been 25,000 shares granted under this plan.   The Company periodically grants nonqualified stock options to non-employee directors of the Company. These options are granted for the purpose of retaining the services of directors who are not employees of the Company and to provide additional incentive for such directors to work to further the best interests of the Company and its shareholders. The options granted to these non-employee directors are exercisable at a price representing the fair value at the date of grant and expire either five or ten years after date of grant. Vesting periods for options currently granted range from one to two years.   On September 23, 2010, the Company granted Mr. Sheerr, who is employed by the Company as the General Manager of the acquired Micro Memory Bank, Inc. (MMB) business unit described in Note 2 and is an executive officer of the Company, nonqualified stock options to purchase 16,667 shares of the Companys common stock pursuant to his employment agreement. On September 22, 2011, the Company granted Mr. Sheerr additional nonqualified stock options to purchase 16,667 shares of the Companys common stock, pursuant to his employment agreement. On July 19, 2012, the Company granted Mr. Sheerr additional nonqualified stock options to purchase 16,667 shares of the Companys common stock, also pursuant to his employment agreement. The options granted are exercisable at a price representing the fair value at the date of grant and expire five years after date of grant. The options vested in one year.   New shares of the Company's common stock are issued upon exercise of stock options.   As required by the Compensation - Stock Compensation Topic of the FASB, the accounting for transactions in which an enterprise receives employee services in exchange for (a) equity instruments of the enterprise or (b) liabilities that are based on the fair value of the enterprises equity instruments or that may be settled by the issuance of such equity instruments are accounted for using a fair value-based method with a recognition of an expense for compensation cost related to share-based payment arrangements, including stock options and employee stock purchase plans.   Our consolidated statements of operations for the three months ended July 31, 2013 and July 31, 2012 include approximately $21,000 and $99,000 of stock-based compensation expense, respectively. These stock option grants have been classified as equity instruments and, as such, a corresponding increase has been reflected in additional paid-in capital in the accompanying consolidated balance sheets. The fair value of each stock option granted is estimated on the date of grant using the Black-Scholes option pricing model.   A summary of option activity for the three months ended July 31, 2013 is as follows:   <table cellspacing="0" cellpadding="0" style="font: 11pt Arial Unicode MS; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="width: 45%; text-align: left"> </td> <td style="width: 3%; text-align: center"> </td> <td style="width: 10%; border-bottom: windowtext 1pt solid; text-align: center">Shares</td> <td style="width: 2%; text-align: center"> </td> <td style="width: 12%; border-bottom: windowtext 1pt solid; text-align: center">Weighted average exercise price</td> <td style="width: 2%; text-align: center"> </td> <td style="width: 13%; border-bottom: windowtext 1pt solid; text-align: center">Weighted average remaining contractual life (1)</td> <td style="width: 2%; text-align: center"> </td> <td style="width: 11%; border-bottom: windowtext 1pt solid; text-align: center">Aggregate intrinsic value (2)</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="text-align: left">Balance April 30, 2013</td> <td style="text-align: center"> </td> <td style="text-align: right">311,575</td> <td style="text-align: center"> </td> <td style="text-align: center">$12.40</td> <td style="text-align: center"> </td> <td style="text-align: center">4.77</td> <td style="text-align: center"> </td> <td style="text-align: center">$ 15,750</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td> <td style="text-align: center"> </td> <td style="text-align: right"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="text-align: left">Granted </td> <td style="text-align: center"> </td> <td style="text-align: right">0</td> <td style="text-align: center"> </td> <td style="text-align: center"></td> <td style="text-align: center"> </td> <td style="text-align: center"></td> <td style="text-align: center"> </td> <td style="text-align: center"></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Exercised</td> <td style="text-align: center"> </td> <td style="text-align: right">0</td> <td style="text-align: center"> </td> <td style="text-align: center"></td> <td style="text-align: center"> </td> <td style="text-align: center"></td> <td style="text-align: center"> </td> <td style="text-align: center"></td></tr> <tr style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="text-align: left">Expired</td> <td style="text-align: center"> </td> <td style="border-bottom: windowtext 1pt solid; text-align: right">0</td> <td style="text-align: center"> </td> <td style="text-align: center"></td> <td style="text-align: center"> </td> <td style="text-align: center"></td> <td style="text-align: center"> </td> <td style="text-align: center"></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Balance July 31, 2013</td> <td style="text-align: center"> </td> <td style="border-bottom: windowtext 2.25pt double; text-align: right">311,575</td> <td style="text-align: center"> </td> <td style="text-align: center">$12.40</td> <td style="text-align: center"> </td> <td style="text-align: center">4.77</td> <td style="text-align: center"> </td> <td style="text-align: center">$ 15,750</td></tr> <tr style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="text-align: left">Exercisable July 31, 2013</td> <td style="text-align: center"> </td> <td style="border-bottom: windowtext 2.25pt double; text-align: right">275,658</td> <td style="text-align: center"> </td> <td style="text-align: center">$13.53</td> <td style="text-align: center"> </td> <td style="text-align: center">4.39</td> <td style="text-align: center"> </td> <td style="text-align: center"></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Expected to vest July 31, 2013</td> <td style="text-align: center"> </td> <td style="border-bottom: windowtext 2.25pt double; text-align: right">296,000</td> <td style="text-align: center"> </td> <td style="text-align: center">$12.40</td> <td style="text-align: center"> </td> <td style="text-align: center">4.77</td> <td style="text-align: center"> </td> <td style="text-align: center"></td></tr> </table>   <table cellpadding="0" cellspacing="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"></td><td style="width: 0.4in">(1)</td><td style="text-align: justify">This amount represents the weighted average remaining contractual life of stock options in years.</td></tr></table>   <table cellpadding="0" cellspacing="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"></td><td style="width: 0.4in">(2)</td><td style="text-align: justify">This amount represents the difference between the exercise price and $3.07, the closing price of Dataram common stock on July 31, 2013 as reported on the NASDAQ Stock Market, for all in-the-money options outstanding and all the in-the-money shares exercisable.</td></tr></table>   As of July 31, 2013, there was approximately $40,000 of total unrecognized compensation costs related to stock options. These costs are expected to be recognized over a weighted average period of approximately five months.   b. Other Stock Options   On June 30, 2008, the Company granted options to purchase 8,333 shares of the Companys common stock to a privately held company in exchange for certain patents and other intellectual property. The options granted are exercisable at a price of $15.60 per share, which was the fair value at the date of grant, were 100% exercisable on the date of grant and expire ten years after the date of grant.

<table cellspacing="0" cellpadding="0" style="font: 11pt Arial Unicode MS; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="width: 45%; text-align: left"> </td> <td style="width: 3%; text-align: center"> </td> <td style="width: 10%; border-bottom: windowtext 1pt solid; text-align: center">Shares</td> <td style="width: 2%; text-align: center"> </td> <td style="width: 12%; border-bottom: windowtext 1pt solid; text-align: center">Weighted average exercise price</td> <td style="width: 2%; text-align: center"> </td> <td style="width: 13%; border-bottom: windowtext 1pt solid; text-align: center">Weighted average remaining contractual life (1)</td> <td style="width: 2%; text-align: center"> </td> <td style="width: 11%; border-bottom: windowtext 1pt solid; text-align: center">Aggregate intrinsic value (2)</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="text-align: left">Balance April 30, 2013</td> <td style="text-align: center"> </td> <td style="text-align: right">311,575</td> <td style="text-align: center"> </td> <td style="text-align: center">$12.40</td> <td style="text-align: center"> </td> <td style="text-align: center">4.77</td> <td style="text-align: center"> </td> <td style="text-align: center">$ 15,750</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td> <td style="text-align: center"> </td> <td style="text-align: right"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="text-align: left">Granted </td> <td style="text-align: center"> </td> <td style="text-align: right">0</td> <td style="text-align: center"> </td> <td style="text-align: center"></td> <td style="text-align: center"> </td> <td style="text-align: center"></td> <td style="text-align: center"> </td> <td style="text-align: center"></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Exercised</td> <td style="text-align: center"> </td> <td style="text-align: right">0</td> <td style="text-align: center"> </td> <td style="text-align: center"></td> <td style="text-align: center"> </td> <td style="text-align: center"></td> <td style="text-align: center"> </td> <td style="text-align: center"></td></tr> <tr style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="text-align: left">Expired</td> <td style="text-align: center"> </td> <td style="border-bottom: windowtext 1pt solid; text-align: right">0</td> <td style="text-align: center"> </td> <td style="text-align: center"></td> <td style="text-align: center"> </td> <td style="text-align: center"></td> <td style="text-align: center"> </td> <td style="text-align: center"></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Balance July 31, 2013</td> <td style="text-align: center"> </td> <td style="border-bottom: windowtext 2.25pt double; text-align: right">311,575</td> <td style="text-align: center"> </td> <td style="text-align: center">$12.40</td> <td style="text-align: center"> </td> <td style="text-align: center">4.77</td> <td style="text-align: center"> </td> <td style="text-align: center">$ 15,750</td></tr> <tr style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="text-align: left">Exercisable July 31, 2013</td> <td style="text-align: center"> </td> <td style="border-bottom: windowtext 2.25pt double; text-align: right">275,658</td> <td style="text-align: center"> </td> <td style="text-align: center">$13.53</td> <td style="text-align: center"> </td> <td style="text-align: center">4.39</td> <td style="text-align: center"> </td> <td style="text-align: center"></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Expected to vest July 31, 2013</td> <td style="text-align: center"> </td> <td style="border-bottom: windowtext 2.25pt double; text-align: right">296,000</td> <td style="text-align: center"> </td> <td style="text-align: center">$12.40</td> <td style="text-align: center"> </td> <td style="text-align: center">4.77</td> <td style="text-align: center"> </td> <td style="text-align: center"></td></tr> </table>

<table cellpadding="0" cellspacing="0" align="center" style="border-collapse: collapse; width: 80%; font: 11pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">July 31, 2013</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">April 30, 2013</td></tr> <tr style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="width: 55%; text-align: left">Trade receivables</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">3,306,164</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">2,961,838</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">VAT receivable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">103,468</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">122,815</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="text-align: left; padding-bottom: 1pt">Allowance for doubtful accounts and sales returns</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(200,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(200,000</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,209,632</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,884,653</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

<table cellpadding="0" cellspacing="0" align="center" style="border-collapse: collapse; width: 80%; font: 11pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">July 31, 2013</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">April 30, 2013</td></tr> <tr style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="width: 55%; text-align: justify">Raw materials</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">1,573,732</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">1,425,386</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Work in process</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">63,475</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">88,603</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="text-align: justify; padding-bottom: 1pt">Finished goods</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,084,956</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,389,065</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,722,163</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,903,054</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 11pt Courier New, Courier, Monospace"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: bold"> </td> <td colspan="3" style="font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center">Weighted</td><td> </td> <td colspan="3" style="text-align: center"> </td><td> </td> <td colspan="3" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: bold"> </td> <td colspan="3" style="font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center">Average</td><td style="font-family: Times New Roman, Times, Serif; font-weight: bold"> </td> <td colspan="3" style="font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center">July 31,</td><td style="font-family: Times New Roman, Times, Serif; font-weight: bold"> </td> <td colspan="3" style="font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center">April 30,</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center; border-bottom: Black 1pt solid">Life</td><td style="font-family: Times New Roman, Times, Serif; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2013</td><td style="font-family: Times New Roman, Times, Serif; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2013</td></tr> <tr style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="width: 58%; font-family: Times New Roman, Times, Serif; text-align: left">Trade names</td><td style="width: 2%; font-family: Times New Roman, Times, Serif"> </td> <td style="width: 1%; font-family: Times New Roman, Times, Serif; text-align: center"> </td><td style="width: 10%; font-family: Times New Roman, Times, Serif; text-align: center">5 Years</td><td style="width: 1%; font-family: Times New Roman, Times, Serif; text-align: center"> </td><td style="width: 2%; font-family: Times New Roman, Times, Serif"> </td> <td style="width: 1%; font-family: Times New Roman, Times, Serif; text-align: left">$</td><td style="width: 10%; font-family: Times New Roman, Times, Serif; text-align: right">733,000</td><td style="width: 1%; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="width: 2%; font-family: Times New Roman, Times, Serif"> </td> <td style="width: 1%; font-family: Times New Roman, Times, Serif; text-align: left">$</td><td style="width: 10%; font-family: Times New Roman, Times, Serif; text-align: right">733,000</td><td style="width: 1%; font-family: Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: left">Customer relationships</td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: center"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: center">2 Years</td><td style="font-family: Times New Roman, Times, Serif; text-align: center"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right">758,000</td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right">758,000</td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="font-family: Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Non-compete agreement</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: center"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: center">4 Years</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; text-align: center"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right">68,000</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right">68,000</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: left">Total gross carrying amount</td><td> </td> <td style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: center"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right">1,559,000</td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right">1,559,000</td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="text-align: left"> </td><td> </td> <td style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Less accumulated amortization expense</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center"> </td><td style="text-align: center"> </td><td style="padding-bottom: 1pt; text-align: center"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right">1,466,934</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right">1,426,034</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="font-family: Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">Net intangible assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: center"> </td><td style="text-align: center"> </td><td style="padding-bottom: 2.5pt; text-align: center"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: right">92,066</td><td style="padding-bottom: 2.5pt; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: right">132,966</td><td style="padding-bottom: 2.5pt; font-family: Times New Roman, Times, Serif; text-align: left"> </td></tr> </table>

<table cellspacing="0" cellpadding="0" align="center" style="width: 50%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 75%; font: 11pt Courier New, Courier, Monospace; text-align: left">Year ending April 30:</td> <td style="width: 25%; font: 11pt Courier New, Courier, Monospace; text-align: right"> </td></tr> <tr style="vertical-align: top; background-color: rgb(230,239,255)"> <td style="font: 11pt Courier New, Courier, Monospace; text-align: left">2014</td> <td style="font: 11pt Courier New, Courier, Monospace; text-align: right">$     132,966</td></tr> </table>

<table cellpadding="0" cellspacing="0" align="center" style="border-collapse: collapse; width: 80%; font: 11pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="font-family: Courier New, Courier, Monospace; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">Three months ended July 31, 2013</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">Three months ended July 31, 2012</td></tr> <tr style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="width: 55%; text-align: left">United States</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">6,182,801</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">5,975,204</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: normal; font-style: normal; text-align: left">Europe</td><td style="font-weight: normal; font-style: normal"> </td> <td style="font-weight: normal; font-style: normal; text-align: left"> </td><td style="font-weight: normal; font-style: normal; text-align: right">870,627</td><td style="font-weight: normal; font-style: normal; text-align: left"> </td><td style="font-weight: normal; font-style: normal"> </td> <td style="font-weight: normal; font-style: normal; text-align: left"> </td><td style="font-weight: normal; font-style: normal; text-align: right">1,321,922</td><td style="font-weight: normal; font-style: normal; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="font-weight: normal; font-style: normal; text-align: left; padding-bottom: 1pt">Other (principally Asia Pacific Region)</td><td style="font-weight: normal; font-style: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: normal; font-style: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: normal; font-style: normal; text-align: right">313,302</td><td style="padding-bottom: 1pt; font-weight: normal; font-style: normal; text-align: left"> </td><td style="font-weight: normal; font-style: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: normal; font-style: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: normal; font-style: normal; text-align: right">701,359</td><td style="padding-bottom: 1pt; font-weight: normal; font-style: normal; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Consolidated</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">7,366,730</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">7,998,485</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

Management projects the Company currently has sufficient cash and borrowing availability to last into the fiscal 2014s second quarter. The Company intends to raise additional capital through bank financing and the sale of equity and/or debt securities in the current fiscal year second quarter, which should provide sufficient cash and borrowing availability into fiscal 2014s fourth quarter.

Management believes that the aggregate $3,500,000 available under this facility combined with current projected losses will not be sufficient to meet its current obligations and the Company will need to raise capital through borrowings or sales of equity securities. There can be no assurance that the Company will be able to obtain additional borrowings or complete a sale of equity securities.

On January 31, 2013, the Company filed a proxy statement with the Securities and Exchange Commission for the purpose of calling a special meeting of its stockholders. The Board of Directors asked the stockholders to approve the Boards action in effecting a reverse split of its Common Stock at a ratio of no less than 1 for 3 and no greater than 1 for 6. The meeting was held at the Companys offices on March 13, 2013. The stockholders approved the action and immediately following the meeting, the Board of Directors voted to affect a reverse split of its common stock at the ratio of 1 for 6. The split shares were effective with the opening of trading on March 15, 2013. Relevant financial data has been adjusted in this report to reflect the 1 for 6 reverse stock-split.

25000

45000

23500000

21800000

1783884

1754662

-975717

-881630

1783884

1754662

319908

221875

315983

166667

136408

22942

22944

P4Y9M7D

P30D

16935

13490

200000

103468

122815

3306164

2961838

1084956

1389065

63475

88603

1573732

1425386

Each time the Company advanced money under the note, the Company was granted 1% of the outstanding Common Stock of Shoreline for every $100,000 advanced up to a maximum of 15%. This was in addition to the 15% allowable under the conversion of the note and the warrant to acquire 30% of Shoreline Common Stock. The conversion is at the rate of 1% of the outstanding Common Stock for each $100,000 converted up to a maximum of 15%.

Also executed with the note was a warrant to purchase 30% of the outstanding Common Stock of Shoreline at the time of exercise and the warrant expires sixty days after the third anniversary of the closing of the transaction. The warrant prescribed a formula to determine the price per share at the time of exercise. If all the amounts under the note were advanced and converted and the full warrant is exercised, the Company would have owned 60% of the outstanding Common Stock of Shoreline.

50000 200000 On March 27, 2013, the Company reached an agreement to terminate its relationship with Shoreline, at closing, the Company received an additional $225,000 as a partial repayment of the loan in connection with the termination of all agreements with Shoreline.

The remaining $275,000 was scheduled to be repaid in accordance with the amended and restated promissory note on July 31, 2013.

.10

132966

757000

7000

After the one year anniversary of the initial exercise date of the warrants, the Company has the right to call the warrants for cancellation for $.006 per share in the event that the volume weighted average price of the Company’s Common Stock for 20 consecutive trading days exceeds $27.12.

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 11pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td colspan="11" style="font-weight: bold; text-align: center">Three Months ended July 31, 2013</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">Loss</td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">Shares</td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">Per share</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">(numerator)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">(denominator)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">amount</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td> </td> <td colspan="3" style="text-align: center"> </td><td> </td> <td colspan="3" style="text-align: center"> </td><td> </td> <td colspan="3" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="width: 58%; text-align: left; text-indent: -0.1in; padding-left: 0.1in">Basic net loss per share net loss and weighted average common shares outstanding</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">(881,630</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">1,754,662</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">(.50</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -0.1in; padding-left: 0.1in"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="text-align: left; text-indent: -0.1in; padding-left: 0.1in">Effect of dilutive securities stock options</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">  </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: -0.1in; padding-left: 0.1in">Effect of dilutive securities warrants</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">  </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">  </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">  </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="text-align: left; text-indent: -0.1in; padding-left: 0.1in"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt; text-indent: -0.1in; padding-left: 0.1in">Diluted net loss per share net loss, weighted average common shares outstanding and effect of stock options and warrants</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(881,630</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,754,662</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(.50</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table>   <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 11pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td colspan="11" style="font-weight: bold; text-align: center">Three Months ended July 31, 2012</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">Loss</td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">Shares</td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">Per share</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">(numerator)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">(denominator)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">amount</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td> </td> <td colspan="3" style="text-align: center"> </td><td> </td> <td colspan="3" style="text-align: center"> </td><td> </td> <td colspan="3" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="width: 58%; text-align: left; text-indent: -0.1in; padding-left: 0.1in">Basic net loss per share net loss and weighted average common shares outstanding</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">(975,717</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">1,783,884</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">(.55</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -0.1in; padding-left: 0.1in"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="text-align: left; text-indent: -0.1in; padding-left: 0.1in">Effect of dilutive securities stock options</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">  </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: -0.1in; padding-left: 0.1in">Effect of dilutive securities warrants</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">  </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">  </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">  </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="text-align: left; text-indent: -0.1in; padding-left: 0.1in"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt; text-indent: -0.1in; padding-left: 0.1in">Diluted net loss per share net loss, weighted average common shares outstanding and effect of stock options and warrants</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(975,717</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,783,884</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(.55</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table>

2032-12-31

2023-01-01

2032-12-31 2016-01-01

3296

275110

275000

This amount represents the weighted average remaining contractual life of stock options in years. This amount represents the difference between the exercise price and $3.07, the closing price of Dataram common stock on July 31, 2013 as reported on the NASDAQ Stock Market, for all in-the-money options outstanding and all the in-the-money shares exercisable. There were no in-the-money options at January 31, 2013.

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Disclosure - Revenue by geographic location (Details) link:presentationLink link:calculationLink link:definitionLink EX-101.CAL 9 dram-20130731_cal.xml XBRL CALCULATION FILE EX-101.DEF 10 dram-20130731_def.xml XBRL DEFINITION FILE EX-101.LAB 11 dram-20130731_lab.xml XBRL LABEL FILE XcelaSAN Products and Services [Axis] Stock options Antidilutive Securities [Axis] Warrant Common Stock Repurchases Share Repurchase Program [Axis] Common Stock Repurchases Shoreline Memory Legal Entity [Axis] Convertible Senior Promissory Note Receivable Type [Axis] Major Types of Debt and Equity Securities [Axis] Securities Purchase Agreement Agreement [Axis] Secured Debt Financing Agreement Amended and Restated Minimum Range [Axis] Note and Security Agreement Mr. Sheerr Related Party [Axis] Research and Development and Customer Relationships Finite-Lived Intangible Assets by Major Class [Axis] Maximum Customer Relationships Noncompete Agreement Trade Names Sheerr Memory Nonqualified Stock Options 2010-09-23 Award Type [Axis] Nonqualified Stock Options 2011-09-22 Nonqualified Stock Options 2012-07-19 Other Stock Options Nonqualified Stock Options Director Stock Options Two Thousand One Incentive and Non-statutory Stock Option Plan [Member] Plan Name [Axis] Two Thousand Eleven Incentive and Non-statutory Stock Option Plan [Member] United States Geographical [Axis] Europe Other (principally Asia Pacific Region) Secured Debt Financing Agreement 2010-27-07 Secured Debt Financing Agreement Amended Acquisition of Certain MMB Assets Business Acquisition [Axis] Secured Debt Financing Agreement Amendment 2 Subsequent Event Subsequent Event [Axis] Subsequent Event Subsequent Event Cancellation of Contract [Axis] Subsequent Event Reverse Stock Split Convertible Senior Promissory Note Convertible Senior Promissory Note Amended and Restated Promissory Note Document And Entity Information Entity Registrant Name Entity Central Index Key Document Type Document Period End Date Amendment Flag Current Fiscal Year End Date Is Entity a Well-known Seasoned Issuer? Is Entity a Voluntary Filer? Is Entity's Reporting Status Current? Entity Filer Category Entity Public Float Entity Common Stock, Shares Outstanding Document Fiscal Period Focus Document Fiscal Year Focus Statement of Financial Position [Abstract] Assets Current assets: Cash and cash equivalents Accounts receivable, less allowance for doubtful accounts and sales returns of $200,000 at July 31, 2013 and April 30, 2013 Inventories Note receivable, less allowance of $275,000 at July 31, 2013 and $0 at April 30, 2013 Other current assets Total current assets Property and equipment, at cost: Machinery and equipment Leasehold improvements Property and equipment, gross Less: accumulated depreciation and amortization Net property and equipment Other assets Intangible assets, net of accumulated amortization Goodwill Total assets Liabilities and Stockholders' Equity Current liabilities: Note payable-revolving credit line Accounts payable Accrued liabilities Due to related party - current portion Total current liabilities Due to related party - long term Total liabilities Stockholders' equity: Common stock, par value $1.00 per share. Authorized 54,000,000 shares; issued and outstanding 1,754,662 at July 31, 2013 and April 30, 2013 Additional paid-in capital Accumulated deficit Total stockholders' equity Total liabilities and stockholders' equity Allowance for doubtful accounts and sales returns Allowance for uncollectible loans Common stock, par value Common stock, authorized shares Common stock, issued shares Common stock, outstanding shares Income Statement [Abstract] Revenues Costs and expenses: Cost of sales Engineering Selling, general and administrative Total costs and expenses Loss from operations Other income (expense): Interest expense, net Currency gain (loss) Total other expense, net Loss before income tax expense Income tax expense Net loss Net loss per share of common stock Basic Diluted Statement of Cash Flows [Abstract] Cash flows from operating activities: Net loss Adjustments to reconcile net loss to net cash used in operating activities: Depreciation and amortization Bad debt expense Stock-based compensation expense Changes in assets and liabilities: Increase in accounts receivable Decrease (increase) in inventories Increase in other current assets Increase in other assets Increase in accounts payable Decrease in accrued liabilities Net cash used in operating activities Cash flows from investing activities: Issuance of note receivable Net cash used in investing activities Cash flows from financing activities: Net borrowings under revolving credit line Payments under related party note payable Purchase of treasury stock Net cash provided by financing activities Net decrease in cash and cash equivalents Cash and cash equivalents at beginning of period Cash and cash equivalents at end of period Supplemental disclosures of cash flow information: Cash paid during the period for interest Cash paid during the period for income taxes Accounting Policies [Abstract] Description of Business and Significant Accounting Policies Notes to Financial Statements Acquisition Related Party Transactions Cash and Cash Equivalents Receivables [Abstract] Accounts Receivable Inventory Disclosure [Abstract] Inventories Note Receivable Goodwill and Intangible Assets Financing Agreements Securities Purchase Agreement Segment Reporting [Abstract] Financial Information by Geographic Location Accounting Changes and Error Corrections [Abstract] Recently Adopted Accounting Guidance Concentration of Credit Risk Subsequent Events [Abstract] Subsequent Events Liquidity and Basis of Presentation Plan of Operation Stock Split Principles of Consolidation Use of Estimates Engineering and Research and Development Advertising Income taxes Net loss per share Common Stock Repurchases Stock Option Expense Reconciliation of the numerator and denominator used in computing basic and diluted net loss per share EX-101.PRE 12 dram-20130731_pre.xml XBRL PRESENTATION FILE XML 13 R8.xml IDEA: Related Party Transactions 2.4.0.800000008 - Disclosure - Related Party Transactionstruefalsefalse1false falsefalseFrom2013-05-01to2013-07-31http://www.sec.gov/CIK0000027093duration2013-05-01T00:00:002013-07-31T00:00:001true 1DRAM_NotesToFinancialStatementsAbstractDRAM_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0Notes to Financial Statements2false 2us-gaap_RelatedPartyTransactionsDisclosureTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00(3) Related Party Transactions   During the three month periods ending July 31, 2013 and 2012, the Company purchased inventories for resale totaling approximately $858,000 and $1,225,000, respectively, from Sheerr Memory, LLC (Sheerr Memory). Sheerr Memorys owner (Mr. Sheerr) is employed by the Company as the general manager of the acquired MMB business unit described in Note 3 and is an executive officer of the Company. When the Company acquired certain assets of MMB, it did not acquire any of its inventories. However, the Company informally agreed to purchase such inventory on an as needed basis, provided that the offering price was a fair market value price. The inventory acquired was purchased subsequent to the acquisition of MMB at varying times and consisted primarily of raw materials and finished goods used to produce products sold by the MMB business unit. Approximately $597,000 and $438,000 of accounts payable in the Companys consolidated balance sheets as of July 31, 2013 and 2012, respectively, is payable to Sheerr Memory. Sheerr Memory offers the Company trade terms of net 30 days and all invoices are settled in the normal course of business. No interest is paid. The Company has made further purchases from Sheerr Memory subsequent to July 31, 2013 and management anticipates that the Company will continue to do so, although the Company has no obligation to do so.   On December 14, 2011, the Company entered into a Note and Security Agreement with Mr. Sheerr. The Note provides for secured financing of up to $2,000,000. The Company is obligated to pay monthly interest equal to 10% per annum calculated on a 360 day year of the outstanding loan balance. Principal is payable in sixty equal monthly installments, beginning on July 15, 2012. The Company may prepay any or all sums due under this Note at any time without penalty. At closing, the Company borrowed $1,500,000 under the Note and repaid in full the $1,500,000 due under a previous Note with Mr. Sheerr. The Company has borrowed the full $2,000,000 available under the Note agreement. Principal amounts due under the Note are $33,333 per month which began on July 15, 2012. For the fiscal year ending April 30, 2013, the principal amount due under the Note was $333,333. In each of four fiscal periods from May 1, 2013 through April 30, 2017, the principal amounts due under this obligation are $400,000. In the fiscal period from May 1, 2017 through June 30, 2017, the principal amount due on this obligation is $66,667. Until fully paid, the Note is subordinated to the Companys existing senior lender and Mr. Sheerr must approve any change in the Companys existing senior lender. This provision may limit the Companys ability to raise additional capital from such financing. Interest payable to Mr. Sheerr on July 31, 2013 was $13,490. Interest expense recorded for Mr. Sheerr in the first quarter of fiscal 2014 was $40,889. Interest expense recorded for Sheerr Memory in the first quarter of fiscal 2013 was $50,824. Interest payable to Sheerr Memory at July 31, 2012 was $16,935.falsefalsefalsenonnum:textBlockItemTypenaThe entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39622-107864 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39603-107864 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 04 -Paragraph b -Article 3A Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(k)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 08 -Paragraph k -Article 4 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39691-107864 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39678-107864 false0Related Party TransactionsfalseRelated Party TransactionsUnKnownUnKnownUnKnownUnKnowntruefalsefalseSheethttp://dataram.com/role/RelatedPartyTransactions12 XML 14 R6.xml IDEA: Description of Business and Significant Accounting Policies 2.4.0.800000006 - Disclosure - Description of Business and Significant Accounting Policiestruefalsefalse1false falsefalseFrom2013-05-01to2013-07-31http://www.sec.gov/CIK0000027093duration2013-05-01T00:00:002013-07-31T00:00:001true 1us-gaap_AccountingPoliciesAbstractus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0Accounting Policies [Abstract]2false 2us-gaap_BusinessDescriptionAndAccountingPoliciesTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00(1) Description of Business and Significant Accounting Policies   Dataram Corporation (the Company) is a developer, manufacturer and marketer of large capacity memory products primarily used in high-performance network servers and workstations. The Company provides customized memory solutions for original equipment manufacturers (OEMs) and compatible memory for leading brands including Dell, HP, IBM and Sun Microsystems. Additionally, the Company manufactures a line of memory products for Intel and AMD motherboard based servers. The Company has developed and currently markets a line of high-performance storage caching products.   The Companys memory products are sold worldwide to OEMs, distributors, value-added resellers and end-users. The Company has one leased manufacturing facility in the United States with sales offices in the United States, Europe and Japan.   The Company is an independent memory manufacturer specializing in high-capacity memory and competes with several other large independent memory manufacturers as well as the OEMs mentioned above. The primary raw material used in producing memory boards is dynamic random access memory (DRAM) chips. The purchase cost of DRAMs is the largest single component of the total cost of a finished memory board. Consequently, average selling prices for computer memory boards are significantly dependent on the pricing and availability of DRAM chips.   Liquidity and Basis of Presentation   The information for the three months ended July 31, 2013 and 2012 is unaudited, but includes all adjustments (consisting of normal recurring adjustments) which, in the opinion of management, are necessary to state fairly the financial information set forth therein in accordance with accounting principles generally accepted in the United States of America. The interim results are not necessarily indicative of results to be expected for the full fiscal year. These financial statements should be read in conjunction with the audited financial statements for the year ended April 30, 2013 included in the Companys 2013 Annual Report on Form 10-K filed with the Securities and Exchange Commission. The April 30, 2013 balance sheet has been derived from these statements   The Company's financial statements are prepared using the accrual method of accounting in accordance with accounting principles generally accepted in the United States of America and have been prepared on a going concern basis, which contemplates the realization of assets and the settlement of liabilities in the normal course of business. For the fiscal years; ended April 30, 2013, 2012, and 2011, the Company incurred losses in the amounts of approximately $4,625,000, $3,259,000 and $ 4,634,000, respectively.   As discussed in Note 9, the Company entered into financing agreements to address short-term liquidity needs. The Company is in default of the net worth covenant at July 31, 2013. Also, as discussed in Note 10, on May 11, 2011, the Company entered into a securities purchase agreement with certain investors. Management believes that the aggregate $3,500,000 available under this facility combined with current projected losses will not be sufficient to meet its current obligations and the Company will need to raise capital through borrowings or sales of equity securities. There can be no assurance that the Company will be able to obtain additional borrowings or complete a sale of equity securities.   Our continuation as a going concern is dependent upon obtaining the additional working capital necessary to sustain our operations. Our future is dependent upon our ability to obtain financing, raise capital through the sales of equity and or debt securities and upon future profitable operations. There is no assurance that our current operations will be profitable or we will raise sufficient funds to continue operating.   If current and projected revenue growth does not meet estimates, the Company may continue to choose to raise additional capital through debt and/or equity transactions, reduce certain overhead costs through the deferral of salaries and other means, and settle liabilities through negotiation. Currently, the Company does not have any commitments or assurances for additional capital, nor can the Company provide assurance that such financing will be available to it on favorable terms, or at all. These factors raise substantial doubt about the Companys ability to continue as a going concern. The financial statements do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts of and classification of liabilities that might be necessary in the event we cannot continue in existence. Management projects the Company currently has sufficient cash and borrowing availability to last into fiscal 2014s second quarter. The Company intends to raise additional capital through bank financing and the sale of equity and/or debt securities in the current fiscal year second quarter, which should provide sufficient cash and borrowing availability into fiscal 2014s fourth quarter.   Plan of Operation   The Company has been experiencing losses due to the decline and instability of DRAM prices and the historical investment in XcelaSAN. It is uncertain how long the current level of DRAM pricing will continue, or whether or when prices will rise in the near future. Until such time that the Company can raise prices, it will continue to seek alternative methods of generating profits and cash flow. For example, the Company continues to pursue product diversification, either by development or as a contract manufacturer. Additionally, the Company will continue to identify joint ventures, strategic partnerships and business combination opportunities. There can be no assurance that any of these initiatives will mature to profitability and positive cash flow, or even occur. During fiscal 2013, the Company signed three agreements with AMD for the sale of AMD branded products. The products fall into three categories, RAMDisk software; consumer memory for the gaming and entertainment industries and server memory for AMD and other servers. The Company hopes to expand these three product offerings and offer them for sale through e-tailers such as Newegg, Tiger Direct, Frys, NCIX, Ebay and others. Currently the Company is selling Radeon RAMDisk, Radeon Memory and Radeon Server Memory through Newegg and is negotiating with other e-tailers to sell products through their web sites. In addition, we intend to raise additional capital through bank financing and the sale of equity and/or debt securities in the current fiscal year. Although there can be no assurances that this will occur, if successful the proceeds could be sufficient to fund the company in expanding its consumer memory outlets and the development of software to complement RAMDisk in other areas of caching.   Stock Split   On January 31, 2013, the Company filed a proxy statement with the Securities and Exchange Commission for the purpose of calling a special meeting of its stockholders. The Board of Directors asked the stockholders to approve the Boards action in effecting a reverse split of its Common Stock at a ratio of no less than 1 for 3 and no greater than 1 for 6. The meeting was held at the Companys offices on March 13, 2013. The stockholders approved the action and immediately following the meeting, the Board of Directors voted to affect a reverse split of its common stock at the ratio of 1 for 6. The split shares were effective with the opening of trading on March 15, 2013. Relevant financial data has been adjusted in this report to reflect the 1 for 6 reverse stock-split.   Principles of Consolidation   The consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America and include the accounts of the Company and its wholly-owned subsidiaries. All significant intercompany transactions and balances have been eliminated in consolidation.   Use of Estimates   The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, including deferred tax asset valuation allowances and certain other reserves and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Estimates and assumptions are reviewed periodically and the effects of revisions are reflected in the consolidated financial statements in the period they are determined to be necessary. Some of the more significant estimates made by management include the allowance for doubtful accounts and sales returns, the collectability of note receivable, the deferred income tax asset valuation allowance and other operating allowances and accruals. Actual results could differ from those estimates.   Engineering and Research and Development   Research and development costs are expensed as incurred, including Company-sponsored research and development and costs of patents and other intellectual property that have no alternative future use when acquired and in which we had an uncertainty in receiving future economic benefits. Development costs of a computer software product to be sold, leased, or otherwise marketed are subject to capitalization beginning when a products technological feasibility has been established and ending when a product is available for general release to customers. Technological feasibility of a computer software product is established when all planning, designing, coding and testing activities that are necessary to establish that the product can be produced to meet its design specifications (including functions, features and technical performance requirements) are completed.   Advertising   Advertising is expensed as incurred and amounted to approximately $45,000 in fiscal 2014s first quarter compared to approximately $25,000 in the comparable prior year period.   Income Taxes   The Company utilizes the asset and liability method of accounting for income taxes in accordance with the provisions of the Expenses Income Taxes Topic of the Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC). Under the asset and liability method, deferred income tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. A valuation allowance is provided when it is more likely than not that some portion or all of the deferred income tax assets will not be realized. The Company considers certain tax planning strategies in its assessment as to the recoverability of its tax assets. Deferred income tax assets and liabilities are measured using enacted tax rates in effect for the year in which those temporary differences are expected to be recovered or settled. The effect on deferred income tax assets and liabilities of a change in tax rates is recognized in earnings in the period that the tax rate changes. The Company recognizes, in its consolidated financial statements, the impact of a tax position, if that position is more likely than not to be sustained on audit, based on technical merits of the position.  There are no material unrecognized tax positions in the financial statements. As of July 31, 2013, the Company had Federal and state net operating loss (NOL) carry-forwards of approximately $23,500,000 and $21,800,000, respectively. These can be used to offset future taxable income and expire between 2023 and 2033 for Federal tax purposes and 2016 and 2033 for state tax purposes. The Companys NOL carry-forwards are a component of its deferred income tax assets which are reported net of a full valuation allowance in the Companys consolidated financial statements at July 31, 2013 and April 30, 2013.   Net Loss per Share   Basic net loss per share is computed by dividing the net loss by the weighted average number of shares of common stock issued and outstanding during the period. The calculation of diluted loss per share for the three months ended July 31, 2013 and 2012 includes only the weighted average number of shares of common stock outstanding. The denominator excludes the dilutive effect of stock options and warrants outstanding as their effect would be anti-dilutive.   The following presents a reconciliation of the numerator and denominator used in computing basic and diluted net loss per share for the three month periods ended July 31, 2013 and 2012. The July 31, 2012 amounts shown have been adjusted to reflect the reverse 1-for-6 stock split effective March 18, 2013.   <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 11pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td colspan="11" style="font-weight: bold; text-align: center">Three Months ended July 31, 2013</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">Loss</td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">Shares</td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">Per share</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">(numerator)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">(denominator)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">amount</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td> </td> <td colspan="3" style="text-align: center"> </td><td> </td> <td colspan="3" style="text-align: center"> </td><td> </td> <td colspan="3" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="width: 58%; text-align: left; text-indent: -0.1in; padding-left: 0.1in">Basic net loss per share net loss and weighted average common shares outstanding</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">(881,630</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">1,754,662</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">(.50</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -0.1in; padding-left: 0.1in"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="text-align: left; text-indent: -0.1in; padding-left: 0.1in">Effect of dilutive securities stock options</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">  </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: -0.1in; padding-left: 0.1in">Effect of dilutive securities warrants</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">  </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">  </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">  </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="text-align: left; text-indent: -0.1in; padding-left: 0.1in"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt; text-indent: -0.1in; padding-left: 0.1in">Diluted net loss per share net loss, weighted average common shares outstanding and effect of stock options and warrants</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(881,630</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,754,662</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(.50</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table>   <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 11pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td colspan="11" style="font-weight: bold; text-align: center">Three Months ended July 31, 2012</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">Loss</td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">Shares</td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">Per share</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">(numerator)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">(denominator)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">amount</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td> </td> <td colspan="3" style="text-align: center"> </td><td> </td> <td colspan="3" style="text-align: center"> </td><td> </td> <td colspan="3" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="width: 58%; text-align: left; text-indent: -0.1in; padding-left: 0.1in">Basic net loss per share net loss and weighted average common shares outstanding</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">(975,717</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">1,783,884</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">(.55</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -0.1in; padding-left: 0.1in"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="text-align: left; text-indent: -0.1in; padding-left: 0.1in">Effect of dilutive securities stock options</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">  </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: -0.1in; padding-left: 0.1in">Effect of dilutive securities warrants</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">  </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">  </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">  </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="text-align: left; text-indent: -0.1in; padding-left: 0.1in"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt; text-indent: -0.1in; padding-left: 0.1in">Diluted net loss per share net loss, weighted average common shares outstanding and effect of stock options and warrants</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(975,717</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,783,884</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(.55</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table>   Diluted net loss per common share for the three month periods ended July 31, 2013 and 2012 do not include the effect of options to purchase 319,908 and 315,983 shares, respectively, of common stock because they are anti-dilutive. Diluted net loss per common share for the three month periods ended July 31, 2013 and 2012 do not include the effect of warrants to purchase 221,875 of common stock because they are anti-dilutive.   Common Stock Repurchases   On December 4, 2002, the Company announced an open market repurchase plan providing for the repurchase of up to 83,333 shares of the Companys common stock. On April 10, 2012, the Company announced the additional authorization to repurchase up to 138,000 shares of the Companys common stock which at that time made the total available for purchase of up to 166,667 shares. The Company did not purchase shares in fiscal 2014s first quarter ended July 31, 2013. In fiscal 2013s first quarter ended July 31, 2012, the Company repurchased 22,944 shares for a total cost of $142,262. The 22,944 shares purchased were cancelled in fiscal 2013. As of July 31, 2013, the total number of shares authorized for purchase under the program is 136,408 shares.   Stock Option Expense   a. Stock-Based Compensation   The Company has a 2001 incentive and non-statutory stock option plan for the purpose of permitting certain key employees to acquire equity in the Company and to promote the growth and profitability of the Company by attracting and retaining key employees. In general, the plan allows granting of up to 300,000 shares of the Companys common stock at an option price to be no less than the fair market value of the Companys common stock on the date such options are granted. Options granted under the plan vest ratably on the annual anniversary date of the grants. Vesting periods for options currently granted under the plan range from one to five years. No further options may be granted under this plan.   The Company also has a 2011 incentive and non-statutory stock option plan for the purpose of permitting certain key employees and consultants to acquire equity in the Company and to promote the growth and profitability of the Company by attracting and retaining key employees. No executive officer or director of the Company is eligible to receive options under the 2011 plan. In general, the plan allows granting of up to 33,333 shares of the Companys common stock at an option price to be no less than the fair market value of the Companys common stock on the date such options are granted. Options granted under the plan vest ratably on the annual anniversary date of the grants. Vesting periods for options currently granted under the plan range from one to five years. There have been 25,000 shares granted under this plan.   The Company periodically grants nonqualified stock options to non-employee directors of the Company. These options are granted for the purpose of retaining the services of directors who are not employees of the Company and to provide additional incentive for such directors to work to further the best interests of the Company and its shareholders. The options granted to these non-employee directors are exercisable at a price representing the fair value at the date of grant and expire either five or ten years after date of grant. Vesting periods for options currently granted range from one to two years.   On September 23, 2010, the Company granted Mr. Sheerr, who is employed by the Company as the General Manager of the acquired Micro Memory Bank, Inc. (MMB) business unit described in Note 2 and is an executive officer of the Company, nonqualified stock options to purchase 16,667 shares of the Companys common stock pursuant to his employment agreement. On September 22, 2011, the Company granted Mr. Sheerr additional nonqualified stock options to purchase 16,667 shares of the Companys common stock, pursuant to his employment agreement. On July 19, 2012, the Company granted Mr. Sheerr additional nonqualified stock options to purchase 16,667 shares of the Companys common stock, also pursuant to his employment agreement. The options granted are exercisable at a price representing the fair value at the date of grant and expire five years after date of grant. The options vested in one year.   New shares of the Company's common stock are issued upon exercise of stock options.   As required by the Compensation - Stock Compensation Topic of the FASB, the accounting for transactions in which an enterprise receives employee services in exchange for (a) equity instruments of the enterprise or (b) liabilities that are based on the fair value of the enterprises equity instruments or that may be settled by the issuance of such equity instruments are accounted for using a fair value-based method with a recognition of an expense for compensation cost related to share-based payment arrangements, including stock options and employee stock purchase plans.   Our consolidated statements of operations for the three months ended July 31, 2013 and July 31, 2012 include approximately $21,000 and $99,000 of stock-based compensation expense, respectively. These stock option grants have been classified as equity instruments and, as such, a corresponding increase has been reflected in additional paid-in capital in the accompanying consolidated balance sheets. The fair value of each stock option granted is estimated on the date of grant using the Black-Scholes option pricing model.   A summary of option activity for the three months ended July 31, 2013 is as follows:   <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 11pt Arial Unicode MS"> <tr style="vertical-align: bottom"> <td colspan="3" style="text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center; border-bottom: Black 1pt solid">Shares</td><td style="font-family: Times New Roman, Times, Serif; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center; border-bottom: Black 1pt solid">Weighted average exercise price</td><td style="font-family: Times New Roman, Times, Serif; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center; border-bottom: Black 1pt solid">Weighted average remaining contractual life (1)</td><td style="font-family: Times New Roman, Times, Serif; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center; border-bottom: Black 1pt solid">Aggregate intrinsic value (2)</td></tr> <tr style="vertical-align: bottom"> <td colspan="3" style="text-align: left"> </td><td> </td> <td colspan="3" style="text-align: center"> </td><td> </td> <td colspan="3" style="text-align: center"> </td><td> </td> <td colspan="3" style="text-align: center"> </td><td> </td> <td colspan="3" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="font-family: Times New Roman, Times, Serif; text-align: left">Balance April 30, 2013</td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right">311,575</td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left">$</td><td style="font-family: Times New Roman, Times, Serif; text-align: right">12.40</td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right">4.77</td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left">$</td><td style="font-family: Times New Roman, Times, Serif; text-align: right">15,750</td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td style="text-align: left"> </td><td style="text-align: left"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="font-family: Times New Roman, Times, Serif; text-align: left">Granted </td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right">0</td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right">  </td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right">  </td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right">  </td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: left">Exercised</td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right">0</td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right">  </td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right">  </td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right">  </td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="font-family: Times New Roman, Times, Serif; text-align: left">Expired</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right">0</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right">  </td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right">  </td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right">  </td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: left">Balance July 31, 2013</td><td style="padding-bottom: 2.5pt; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td> <td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: right">311,575</td><td style="padding-bottom: 2.5pt; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left">$</td><td style="font-family: Times New Roman, Times, Serif; text-align: right">12.40</td><td style="padding-bottom: 2.5pt; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right">4.77</td><td style="padding-bottom: 2.5pt; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left">$</td><td style="font-family: Times New Roman, Times, Serif; text-align: right">15,750</td><td style="padding-bottom: 2.5pt; font-family: Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="font-family: Times New Roman, Times, Serif; text-align: left">Exercisable July 31, 2013</td><td style="padding-bottom: 2.5pt; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td> <td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: right">275,658</td><td style="padding-bottom: 2.5pt; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left">$</td><td style="font-family: Times New Roman, Times, Serif; text-align: right">13.53</td><td style="padding-bottom: 2.5pt; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right">4.39</td><td style="padding-bottom: 2.5pt; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right">  </td><td style="padding-bottom: 2.5pt; font-family: Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: left">Expected to vest July 31, 2013</td><td style="padding-bottom: 2.5pt; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td> <td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: right">296,000</td><td style="padding-bottom: 2.5pt; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left">$</td><td style="font-family: Times New Roman, Times, Serif; text-align: right">12.40</td><td style="padding-bottom: 2.5pt; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right">4.77</td><td style="padding-bottom: 2.5pt; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right">  </td><td style="padding-bottom: 2.5pt; font-family: Times New Roman, Times, Serif; text-align: left"> </td></tr> </table>   <table cellpadding="0" cellspacing="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"></td><td style="width: 0.4in">(1)</td><td style="text-align: justify">This amount represents the weighted average remaining contractual life of stock options in years.</td></tr></table>   <table cellpadding="0" cellspacing="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"></td><td style="width: 0.4in">(2)</td><td style="text-align: justify">This amount represents the difference between the exercise price and $3.07, the closing price of Dataram common stock on July 31, 2013 as reported on the NASDAQ Stock Market, for all in-the-money options outstanding and all the in-the-money shares exercisable.</td></tr></table>   As of July 31, 2013, there was approximately $40,000 of total unrecognized compensation costs related to stock options. These costs are expected to be recognized over a weighted average period of approximately five months.   b. Other Stock Options   On June 30, 2008, the Company granted options to purchase 8,333 shares of the Companys common stock to a privately held company in exchange for certain patents and other intellectual property. The options granted are exercisable at a price of $15.60 per share, which was the fair value at the date of grant, were 100% exercisable on the date of grant and expire ten years after the date of grant.falsefalsefalsenonnum:textBlockItemTypenaThe entire disclosure for the business description and accounting policies concepts. Business description describes the nature and type of organization including but not limited to organizational structure as may be applicable to holding companies, parent and subsidiary relationships, business divisions, business units, business segments, affiliates and information about significant ownership of the reporting entity. Accounting policies describe all significant accounting policies of the reporting entity.No definition available.false0Description of Business and Significant Accounting PoliciesfalseDescription of Business and Significant Accounting PoliciesUnKnownUnKnownUnKnownUnKnowntruefalsefalseSheethttp://dataram.com/role/DescriptionOfBusinessAndSignificantAccountingPolicies12 XML 15 R17.htm IDEA: XBRL DOCUMENT

Recently Adopted Accounting Guidance

3 Months Ended

Jul. 31, 2013

Accounting Changes and Error Corrections [Abstract]

Recently Adopted Accounting Guidance

(12) Recently Adopted Accounting Guidance

There are no new pronouncements which affect the Company.

XML 16 R4.htm IDEA: XBRL DOCUMENT

Consolidated Statements of Operations (Unaudited) (USD $)	3 Months Ended
	Jul. 31, 2013	Jul. 31, 2012
Income Statement [Abstract]
Revenues	$ 7,366,730	$ 7,998,485
Costs and expenses:
Cost of sales	5,805,044	6,304,447
Engineering	319,327	206,108
Selling, general and administrative	2,039,733	2,354,217
Total costs and expenses	8,164,104	8,864,772
Loss from operations	(797,374)	(866,287)
Other income (expense):
Interest expense, net	(84,417)	(71,382)
Currency gain (loss)	161	(38,048)
Total other expense, net	(84,256)	(109,430)
Loss before income tax expense	(881,630)	(975,717)
Income tax expense
Net loss	$ (881,630)	$ (975,717)
Net loss per share of common stock
Basic	$ (0.50)	$ (0.55)
Diluted	$ (0.50)	$ (0.55)

XML 17 R10.htm IDEA: XBRL DOCUMENT

Accounts Receivable

3 Months Ended

Jul. 31, 2013

Receivables [Abstract]

Accounts Receivable

(5) Accounts Receivable

Accounts receivable consists of the following categories:

	July 31, 2013			April 30, 2013
Trade receivables	$	3,306,164		$	2,961,838
VAT receivable		103,468			122,815
Allowance for doubtful accounts and sales returns		(200,000	)		(200,000	)
	$	3,209,632		$	2,884,653

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Financial Information by Geographic Location (Tables)
3 Months Ended

Jul. 31, 2013

Segment Reporting [Abstract]

Revenue by geographic location

Three months
ended
July 31,
2013 Three months
ended
July 31,
2012

United States $ 6,182,801 $ 5,975,204

Europe 870,627 1,321,922

Other (principally Asia Pacific Region) 313,302 701,359

Consolidated $ 7,366,730 $ 7,998,485

X

- Definition

Tabular disclosure of the names of foreign countries from which revenue is material and the amount of revenue from external customers attributed to those countries. An entity may also provide subtotals of geographic information about groups of countries.

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Concentration of Credit Risk
3 Months Ended

Jul. 31, 2013

Notes to Financial Statements

Concentration of Credit Risk
(13) Concentration of Credit Risk

Financial instruments that potentially subject the Company to concentration of credit risk consist primarily of cash and cash equivalents, trade receivables and note receivable. The Company maintains its cash and cash equivalents in financial institutions and brokerage accounts. To the extent that such deposits exceed the maximum insurance levels, they are uninsured. In regard to trade receivables, the Company performs ongoing evaluations of its customers' financial condition as well as general economic conditions and, generally, requires no collateral from its customers.

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Note Receivable (Details Narrative) (USD $)
3 Months Ended 1 Months Ended 1 Months Ended

Jul. 31, 2013

Jul. 31, 2012

Jul. 30, 2012

Shoreline Memory

Warrant

Jul. 30, 2012

Shoreline Memory

Convertible Senior Promissory Note

Feb. 22, 2013

Shoreline Memory

Convertible Senior Promissory Note

Feb. 19, 2013

Shoreline Memory

Convertible Senior Promissory Note

Jul. 31, 2012

Shoreline Memory

Convertible Senior Promissory Note

Jul. 31, 2012

Shoreline Memory

Convertible Senior Promissory Note

Aug. 01, 2012

Shoreline Memory

Convertible Senior Promissory Note

Mar. 27, 2013

Shoreline Memory

Amended and Restated Promissory Note

Notes Receivable (Textual) [Abstract]

Amount to be lend under Convertible Senior Promissory Note $ 1,500,000

Note receivable, interest rate description Prime plus 3.0%

Terms of advance under the note Each time the Company advanced money under the note, the Company was granted 1% of the outstanding Common Stock of Shoreline for every $100,000 advanced up to a maximum of 15%. This was in addition to the 15% allowable under the conversion of the note and the warrant to acquire 30% of Shoreline Common Stock. The conversion is at the rate of 1% of the outstanding Common Stock for each $100,000 converted up to a maximum of 15%.

Note receivable maturity period 3 years

Note receivable collateral, description The note is secured by all the assets of Shoreline and Shoreline Capital Management Ltd. ("Shoreline Capital") as guarantor.

Common stock called by warrants, percentage 30.00%

Convertible terms, description Also executed with the note was a warrant to purchase 30% of the outstanding Common Stock of Shoreline at the time of exercise and the warrant expires sixty days after the third anniversary of the closing of the transaction. The warrant prescribed a formula to determine the price per share at the time of exercise. If all the amounts under the note were advanced and converted and the full warrant is exercised, the Company would have owned 60% of the outstanding Common Stock of Shoreline.

Amount advanced under the note 375,000 375,000

Partial repayments of note receivable 200,000 50,000

Termination agreement, description On March 27, 2013, the Company reached an agreement to terminate its relationship with Shoreline, at closing, the Company received an additional $225,000 as a partial repayment of the loan in connection with the termination of all agreements with Shoreline.

Interest rate of promissory note 6.00%

Repayment terms The remaining $275,000 was scheduled to be repaid in accordance with the amended and restated promissory note on July 31, 2013.

New interest rate upon default of note 10.00%

Fully reserved balance of note $ 275,110 $ 3,296 $ 275,000

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The interim results are not necessarily indicative of results to be expected for the full fiscal year. These financial statements should be read in conjunction with the audited financial statements for the year ended April 30, 2013 included in the Companys 2013 Annual Report on Form 10-K filed with the Securities and Exchange Commission. The April 30, 2013 balance sheet has been derived from these statements   The Company's financial statements are prepared using the accrual method of accounting in accordance with accounting principles generally accepted in the United States of America and have been prepared on a going concern basis, which contemplates the realization of assets and the settlement of liabilities in the normal course of business. For the fiscal years; ended April 30, 2013, 2012, and 2011, the Company incurred losses in the amounts of approximately $4,625,000, $3,259,000 and $ 4,634,000, respectively.   As discussed in Note 9, the Company entered into financing agreements to address short-term liquidity needs. The Company is in default of the net worth covenant at July 31, 2013. Also, as discussed in Note 10, on May 11, 2011, the Company entered into a securities purchase agreement with certain investors. Management believes that the aggregate $3,500,000 available under this facility combined with current projected losses will not be sufficient to meet its current obligations and the Company will need to raise capital through borrowings or sales of equity securities. There can be no assurance that the Company will be able to obtain additional borrowings or complete a sale of equity securities.   Our continuation as a going concern is dependent upon obtaining the additional working capital necessary to sustain our operations. Our future is dependent upon our ability to obtain financing, raise capital through the sales of equity and or debt securities and upon future profitable operations. There is no assurance that our current operations will be profitable or we will raise sufficient funds to continue operating.   If current and projected revenue growth does not meet estimates, the Company may continue to choose to raise additional capital through debt and/or equity transactions, reduce certain overhead costs through the deferral of salaries and other means, and settle liabilities through negotiation. 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Disclose whether operations for the current or prior years generated sufficient cash to cover current obligations, whether waivers were obtained from creditors relating to the company's default under the provisions of debt agreements and possible effects of such conditions and events, such as: whether there is a possible need to obtain additional financing (debt or equity) or to liquidate certain holdings to offset future cash flow deficiencies. Disclose appropriate parent company information when parent is dependent upon remittances from subsidiaries to satisfy its obligations.No definition available.false0Liquidity and Basis of Presentation3false 2DRAM_PlanOfOperationPolicyTextBlockDRAM_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00Plan of Operation   The Company has been experiencing losses due to the decline and instability of DRAM prices and the historical investment in XcelaSAN. 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An entity also may disclose its accounting policy for cooperative advertising arrangements.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 340 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=32704220&loc=d3e8275-108329 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 340 -SubTopic 20 -Section 55 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6387522&loc=d3e8384-108330 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 340 -SubTopic 20 -URI http://asc.fasb.org/subtopic&trid=2127066 false0Advertising9false 2us-gaap_IncomeTaxPolicyTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00Income Taxes   The Company utilizes the asset and liability method of accounting for income taxes in accordance with the provisions of the Expenses Income Taxes Topic of the Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC). Under the asset and liability method, deferred income tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. A valuation allowance is provided when it is more likely than not that some portion or all of the deferred income tax assets will not be realized. The Company considers certain tax planning strategies in its assessment as to the recoverability of its tax assets. Deferred income tax assets and liabilities are measured using enacted tax rates in effect for the year in which those temporary differences are expected to be recovered or settled. The effect on deferred income tax assets and liabilities of a change in tax rates is recognized in earnings in the period that the tax rate changes. 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The Companys NOL carry-forwards are a component of its deferred income tax assets which are reported net of a full valuation allowance in the Companys consolidated financial statements at July 31, 2013 and April 30, 2013.falsefalsefalsenonnum:textBlockItemTypenaDisclosure of accounting policy for income taxes, which may include its accounting policies for recognizing and measuring deferred tax assets and liabilities and related valuation allowances, recognizing investment tax credits, operating loss carryforwards, tax credit carryforwards, and other carryforwards, methodologies for determining its effective income tax rate and the characterization of interest and penalties in the financial statements.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -URI http://asc.fasb.org/subtopic&trid=2144681 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 30 -URI http://asc.fasb.org/subtopic&trid=2144749 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 19 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32840-109319 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 954 -SubTopic 740 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6491622&loc=d3e9504-115650 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 17 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32809-109319 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 45 -Paragraph 25 -URI http://asc.fasb.org/extlink&oid=21917399&loc=d3e32247-109318 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 45 -Paragraph 28 -URI http://asc.fasb.org/extlink&oid=21917399&loc=d3e32280-109318 false0Income taxes10false 2us-gaap_EarningsPerSharePolicyTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00Net Loss per Share   Basic net loss per share is computed by dividing the net loss by the weighted average number of shares of common stock issued and outstanding during the period. The calculation of diluted loss per share for the three months ended July 31, 2013 and 2012 includes only the weighted average number of shares of common stock outstanding. The denominator excludes the dilutive effect of stock options and warrants outstanding as their effect would be anti-dilutive.   The following presents a reconciliation of the numerator and denominator used in computing basic and diluted net loss per share for the three month periods ended July 31, 2013 and 2012. The July 31, 2012 amounts shown have been adjusted to reflect the reverse 1-for-6 stock split effective March 18, 2013.   <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 11pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td colspan="11" style="font-weight: bold; text-align: center">Three Months ended July 31, 2013</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">Loss</td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">Shares</td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">Per share</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">(numerator)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">(denominator)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">amount</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td> </td> <td colspan="3" style="text-align: center"> </td><td> </td> <td colspan="3" style="text-align: center"> </td><td> </td> <td colspan="3" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="width: 58%; text-align: left; text-indent: -0.1in; padding-left: 0.1in">Basic net loss per share net loss and weighted average common shares outstanding</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">(881,630</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">1,754,662</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">(.50</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -0.1in; padding-left: 0.1in"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="text-align: left; text-indent: -0.1in; padding-left: 0.1in">Effect of dilutive securities stock options</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">  </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: -0.1in; padding-left: 0.1in">Effect of dilutive securities warrants</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">  </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">  </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">  </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="text-align: left; text-indent: -0.1in; padding-left: 0.1in"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt; text-indent: -0.1in; padding-left: 0.1in">Diluted net loss per share net loss, weighted average common shares outstanding and effect of stock options and warrants</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(881,630</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,754,662</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(.50</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table>   <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 11pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td colspan="11" style="font-weight: bold; text-align: center">Three Months ended July 31, 2012</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">Loss</td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">Shares</td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">Per share</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">(numerator)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">(denominator)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">amount</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td> </td> <td colspan="3" style="text-align: center"> </td><td> </td> <td colspan="3" style="text-align: center"> </td><td> </td> <td colspan="3" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="width: 58%; text-align: left; text-indent: -0.1in; padding-left: 0.1in">Basic net loss per share net loss and weighted average common shares outstanding</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">(975,717</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">1,783,884</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">(.55</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -0.1in; padding-left: 0.1in"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="text-align: left; text-indent: -0.1in; padding-left: 0.1in">Effect of dilutive securities stock options</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">  </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: -0.1in; padding-left: 0.1in">Effect of dilutive securities warrants</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">  </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">  </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">  </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="text-align: left; text-indent: -0.1in; padding-left: 0.1in"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt; text-indent: -0.1in; padding-left: 0.1in">Diluted net loss per share net loss, weighted average common shares outstanding and effect of stock options and warrants</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(975,717</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,783,884</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(.55</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table>   Diluted net loss per common share for the three month periods ended July 31, 2013 and 2012 do not include the effect of options to purchase 319,908 and 315,983 shares, respectively, of common stock because they are anti-dilutive. Diluted net loss per common share for the three month periods ended July 31, 2013 and 2012 do not include the effect of warrants to purchase 221,875 of common stock because they are anti-dilutive.falsefalsefalsenonnum:textBlockItemTypenaDisclosure of accounting policy for computing basic and diluted earnings or loss per share for each class of common stock and participating security. Addresses all significant policy factors, including any antidilutive items that have been excluded from the computation and takes into account stock dividends, splits and reverse splits that occur after the balance sheet date of the latest reporting period but before the issuance of the financial statements.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -URI http://asc.fasb.org/subtopic&trid=2144384 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3630-109257 false0Net loss per share11false 2DRAM_CommonStockRepurchasesPolicyTextBlockDRAM_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalseverboseLabel1falsefalsefalse00Common Stock Repurchases   On December 4, 2002, the Company announced an open market repurchase plan providing for the repurchase of up to 83,333 shares of the Companys common stock. On April 10, 2012, the Company announced the additional authorization to repurchase up to 138,000 shares of the Companys common stock which at that time made the total available for purchase of up to 166,667 shares. The Company did not purchase shares in fiscal 2014s first quarter ended July 31, 2013. In fiscal 2013s first quarter ended July 31, 2012, the Company repurchased 22,944 shares for a total cost of $142,262. The 22,944 shares purchased were cancelled in fiscal 2013. As of July 31, 2013, the total number of shares authorized for purchase under the program is 136,408 shares.falsefalsefalsenonnum:textBlockItemTypenaNo authoritative reference available.No definition available.false0Common Stock Repurchases12false 2us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicyus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00Stock Option Expense   a. Stock-Based Compensation   The Company has a 2001 incentive and non-statutory stock option plan for the purpose of permitting certain key employees to acquire equity in the Company and to promote the growth and profitability of the Company by attracting and retaining key employees. In general, the plan allows granting of up to 300,000 shares of the Companys common stock at an option price to be no less than the fair market value of the Companys common stock on the date such options are granted. Options granted under the plan vest ratably on the annual anniversary date of the grants. Vesting periods for options currently granted under the plan range from one to five years. No further options may be granted under this plan.   The Company also has a 2011 incentive and non-statutory stock option plan for the purpose of permitting certain key employees and consultants to acquire equity in the Company and to promote the growth and profitability of the Company by attracting and retaining key employees. No executive officer or director of the Company is eligible to receive options under the 2011 plan. In general, the plan allows granting of up to 33,333 shares of the Companys common stock at an option price to be no less than the fair market value of the Companys common stock on the date such options are granted. Options granted under the plan vest ratably on the annual anniversary date of the grants. Vesting periods for options currently granted under the plan range from one to five years. There have been 25,000 shares granted under this plan.   The Company periodically grants nonqualified stock options to non-employee directors of the Company. These options are granted for the purpose of retaining the services of directors who are not employees of the Company and to provide additional incentive for such directors to work to further the best interests of the Company and its shareholders. The options granted to these non-employee directors are exercisable at a price representing the fair value at the date of grant and expire either five or ten years after date of grant. Vesting periods for options currently granted range from one to two years.   On September 23, 2010, the Company granted Mr. Sheerr, who is employed by the Company as the General Manager of the acquired Micro Memory Bank, Inc. (MMB) business unit described in Note 2 and is an executive officer of the Company, nonqualified stock options to purchase 16,667 shares of the Companys common stock pursuant to his employment agreement. On September 22, 2011, the Company granted Mr. Sheerr additional nonqualified stock options to purchase 16,667 shares of the Companys common stock, pursuant to his employment agreement. On July 19, 2012, the Company granted Mr. Sheerr additional nonqualified stock options to purchase 16,667 shares of the Companys common stock, also pursuant to his employment agreement. The options granted are exercisable at a price representing the fair value at the date of grant and expire five years after date of grant. The options vested in one year.   New shares of the Company's common stock are issued upon exercise of stock options.   As required by the Compensation - Stock Compensation Topic of the FASB, the accounting for transactions in which an enterprise receives employee services in exchange for (a) equity instruments of the enterprise or (b) liabilities that are based on the fair value of the enterprises equity instruments or that may be settled by the issuance of such equity instruments are accounted for using a fair value-based method with a recognition of an expense for compensation cost related to share-based payment arrangements, including stock options and employee stock purchase plans.   Our consolidated statements of operations for the three months ended July 31, 2013 and July 31, 2012 include approximately $21,000 and $99,000 of stock-based compensation expense, respectively. These stock option grants have been classified as equity instruments and, as such, a corresponding increase has been reflected in additional paid-in capital in the accompanying consolidated balance sheets. The fair value of each stock option granted is estimated on the date of grant using the Black-Scholes option pricing model.   A summary of option activity for the three months ended July 31, 2013 is as follows:   <table cellspacing="0" cellpadding="0" style="font: 11pt Arial Unicode MS; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="width: 45%; text-align: left"> </td> <td style="width: 3%; text-align: center"> </td> <td style="width: 10%; border-bottom: windowtext 1pt solid; text-align: center">Shares</td> <td style="width: 2%; text-align: center"> </td> <td style="width: 12%; border-bottom: windowtext 1pt solid; text-align: center">Weighted average exercise price</td> <td style="width: 2%; text-align: center"> </td> <td style="width: 13%; border-bottom: windowtext 1pt solid; text-align: center">Weighted average remaining contractual life (1)</td> <td style="width: 2%; text-align: center"> </td> <td style="width: 11%; border-bottom: windowtext 1pt solid; text-align: center">Aggregate intrinsic value (2)</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="text-align: left">Balance April 30, 2013</td> <td style="text-align: center"> </td> <td style="text-align: right">311,575</td> <td style="text-align: center"> </td> <td style="text-align: center">$12.40</td> <td style="text-align: center"> </td> <td style="text-align: center">4.77</td> <td style="text-align: center"> </td> <td style="text-align: center">$ 15,750</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td> <td style="text-align: center"> </td> <td style="text-align: right"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="text-align: left">Granted </td> <td style="text-align: center"> </td> <td style="text-align: right">0</td> <td style="text-align: center"> </td> <td style="text-align: center"></td> <td style="text-align: center"> </td> <td style="text-align: center"></td> <td style="text-align: center"> </td> <td style="text-align: center"></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Exercised</td> <td style="text-align: center"> </td> <td style="text-align: right">0</td> <td style="text-align: center"> </td> <td style="text-align: center"></td> <td style="text-align: center"> </td> <td style="text-align: center"></td> <td style="text-align: center"> </td> <td style="text-align: center"></td></tr> <tr style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="text-align: left">Expired</td> <td style="text-align: center"> </td> <td style="border-bottom: windowtext 1pt solid; text-align: right">0</td> <td style="text-align: center"> </td> <td style="text-align: center"></td> <td style="text-align: center"> </td> <td style="text-align: center"></td> <td style="text-align: center"> </td> <td style="text-align: center"></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Balance July 31, 2013</td> <td style="text-align: center"> </td> <td style="border-bottom: windowtext 2.25pt double; text-align: right">311,575</td> <td style="text-align: center"> </td> <td style="text-align: center">$12.40</td> <td style="text-align: center"> </td> <td style="text-align: center">4.77</td> <td style="text-align: center"> </td> <td style="text-align: center">$ 15,750</td></tr> <tr style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="text-align: left">Exercisable July 31, 2013</td> <td style="text-align: center"> </td> <td style="border-bottom: windowtext 2.25pt double; text-align: right">275,658</td> <td style="text-align: center"> </td> <td style="text-align: center">$13.53</td> <td style="text-align: center"> </td> <td style="text-align: center">4.39</td> <td style="text-align: center"> </td> <td style="text-align: center"></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Expected to vest July 31, 2013</td> <td style="text-align: center"> </td> <td style="border-bottom: windowtext 2.25pt double; text-align: right">296,000</td> <td style="text-align: center"> </td> <td style="text-align: center">$12.40</td> <td style="text-align: center"> </td> <td style="text-align: center">4.77</td> <td style="text-align: center"> </td> <td style="text-align: center"></td></tr> </table>   <table cellpadding="0" cellspacing="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"></td><td style="width: 0.4in">(1)</td><td style="text-align: justify">This amount represents the weighted average remaining contractual life of stock options in years.</td></tr></table>   <table cellpadding="0" cellspacing="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"></td><td style="width: 0.4in">(2)</td><td style="text-align: justify">This amount represents the difference between the exercise price and $3.07, the closing price of Dataram common stock on July 31, 2013 as reported on the NASDAQ Stock Market, for all in-the-money options outstanding and all the in-the-money shares exercisable.</td></tr></table>   As of July 31, 2013, there was approximately $40,000 of total unrecognized compensation costs related to stock options. 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Goodwill and Intangible Assets - Estimated future amortization expense (Details) (USD $)

Apr. 30, 2013

Estimated future amortization expense related to intangible assets

Year ending April 30, 2014 $ 132,966

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Description of Business and Significant Accounting Policies - Common Stock Repurchases (Details Narrative) (USD $)
12 Months Ended 3 Months Ended

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Jul. 31, 2013

Jul. 31, 2012

Common Stock Repurchases

Apr. 10, 2012

Common Stock Repurchases

Dec. 04, 2002

Common Stock Repurchases

Jul. 31, 2013

Common Stock Repurchases

Number of shares authorized to repurchase 138,000 83,333

Number of common shares repurchased 22,942 0

Cost to repurchase common stock $ 142,262

Treasury shares canceled 22,944

Total number of shares authorized for purchase 136,408 166,667

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Securities Purchase Agreement (Details Narrative) (Securities Purchase Agreement, USD $)
0 Months Ended

May 11, 2011

Securities Purchase Agreement

Securities Purchase Agreement of May 11, 2011 (Textual) [Abstract]

Numer of common stock sold 295,833

Number of common stock called by warrants 221,875

Net proceeds from sale of common stock and warrants $ 2,998,000

Combination of securities offered in Securities Purchase Agreement, description The common stock and warrants were sold in fixed combinations, with each combination consisting of one share of common stock and 0.75 of one warrant, with each whole warrant exercisable for one share of common stock.

Purchase price per fixed combination 11.28

Description of period for exercisability of warrants The warrants became exercisable six months and one day following the closing date of the Offering and will remain exercisable for five years thereafter.

Exercise price of warrants 13.56

Percentage of holding in common stock after which exercisability of warrant may be limited 4.99%

Right to call warrants for cancellation, description After the one year anniversary of the initial exercise date of the warrants, the Company has the right to call the warrants for cancellation for $.006 per share in the event that the volume weighted average price of the Company’s Common Stock for 20 consecutive trading days exceeds $27.12.

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XML 36 R12.xml IDEA: Note Receivable 2.4.0.800000012 - Disclosure - Note Receivabletruefalsefalse1false falsefalseFrom2013-05-01to2013-07-31http://www.sec.gov/CIK0000027093duration2013-05-01T00:00:002013-07-31T00:00:001true 1us-gaap_ReceivablesAbstractus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0Receivables [Abstract]2false 2us-gaap_LoansNotesTradeAndOtherReceivablesDisclosureTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00(7) Note Receivable   On July 30, 2012, a Convertible Senior Promissory Note was executed by and between Shoreline Memory, Inc. (Shoreline) and the Company whereby the Company could lend up to $1,500,000 to Shoreline in exchange for interest payments at prime plus 3.0% and the right to convert the amount outstanding into Common Stock of Shoreline on or before its maturity date. 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Description of Business and Significant Accounting Policies - Liquidity and Basis of Presentation (Details Narrative) (USD $)
3 Months Ended 12 Months Ended

Jul. 31, 2013

Jul. 31, 2012

Apr. 30, 2013

Apr. 30, 2012

Apr. 30, 2011

Description Of Business And Significant Accounting Policies - Liquidity And Basis Of Presentation Details Narrative

Net loss $ (881,630) $ (975,717) $ (4,625,000) $ (3,259,000) $ (4,634,000)

Liquidity disclosure Management projects the Company currently has sufficient cash and borrowing availability to last into the fiscal 2014’s second quarter. The Company intends to raise additional capital through bank financing and the sale of equity and/or debt securities in the current fiscal year second quarter, which should provide sufficient cash and borrowing availability into fiscal 2014’s fourth quarter. Management believes that the aggregate $3,500,000 available under this facility combined with current projected losses will not be sufficient to meet its current obligations and the Company will need to raise capital through borrowings or sales of equity securities. There can be no assurance that the Company will be able to obtain additional borrowings or complete a sale of equity securities.

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If there is a substantial doubt about an entity's ability to continue as a going concern for a reasonable period of time (generally a year from the balance sheet date), disclose: (a) pertinent conditions and events giving rise to the assessment of substantial doubt about the entity's ability to continue as a going concern for a reasonable period of time, (b) the possible effects of such conditions and events, (c) management's evaluation of the significance of those conditions and events and any mitigating factors, (d) possible discontinuance of operations, (e) management's plans (including relevant prospective financial information), and (f) information about the recoverability or classification of recorded asset amounts or the amounts or classification of liabilities.

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Description of Business and Significant Accounting Policies
3 Months Ended

Jul. 31, 2013

Accounting Policies [Abstract]

Description of Business and Significant Accounting Policies
(1) Description of Business and Significant Accounting Policies

Dataram Corporation (“the Company”) is a developer, manufacturer and marketer of large capacity memory products primarily used in high-performance network servers and workstations. The Company provides customized memory solutions for original equipment manufacturers (OEMs) and compatible memory for leading brands including Dell, HP, IBM and Sun Microsystems. Additionally, the Company manufactures a line of memory products for Intel and AMD motherboard based servers. The Company has developed and currently markets a line of high-performance storage caching products.

The Company’s memory products are sold worldwide to OEMs, distributors, value-added resellers and end-users. The Company has one leased manufacturing facility in the United States with sales offices in the United States, Europe and Japan.

The Company is an independent memory manufacturer specializing in high-capacity memory and competes with several other large independent memory manufacturers as well as the OEMs mentioned above. The primary raw material used in producing memory boards is dynamic random access memory (DRAM) chips. The purchase cost of DRAMs is the largest single component of the total cost of a finished memory board. Consequently, average selling prices for computer memory boards are significantly dependent on the pricing and availability of DRAM chips.

Liquidity and Basis of Presentation

The information for the three months ended July 31, 2013 and 2012 is unaudited, but includes all adjustments (consisting of normal recurring adjustments) which, in the opinion of management, are necessary to state fairly the financial information set forth therein in accordance with accounting principles generally accepted in the United States of America. The interim results are not necessarily indicative of results to be expected for the full fiscal year. These financial statements should be read in conjunction with the audited financial statements for the year ended April 30, 2013 included in the Company’s 2013 Annual Report on Form 10-K filed with the Securities and Exchange Commission. The April 30, 2013 balance sheet has been derived from these statements

The Company's financial statements are prepared using the accrual method of accounting in accordance with accounting principles generally accepted in the United States of America and have been prepared on a going concern basis, which contemplates the realization of assets and the settlement of liabilities in the normal course of business. For the fiscal years; ended April 30, 2013, 2012, and 2011, the Company incurred losses in the amounts of approximately $4,625,000, $3,259,000 and $ 4,634,000, respectively.

As discussed in Note 9, the Company entered into financing agreements to address short-term liquidity needs. The Company is in default of the net worth covenant at July 31, 2013. Also, as discussed in Note 10, on May 11, 2011, the Company entered into a securities purchase agreement with certain investors. Management believes that the aggregate $3,500,000 available under this facility combined with current projected losses will not be sufficient to meet its current obligations and the Company will need to raise capital through borrowings or sales of equity securities. There can be no assurance that the Company will be able to obtain additional borrowings or complete a sale of equity securities.

Our continuation as a going concern is dependent upon obtaining the additional working capital necessary to sustain our operations. Our future is dependent upon our ability to obtain financing, raise capital through the sales of equity and or debt securities and upon future profitable operations. There is no assurance that our current operations will be profitable or we will raise sufficient funds to continue operating.

If current and projected revenue growth does not meet estimates, the Company may continue to choose to raise additional capital through debt and/or equity transactions, reduce certain overhead costs through the deferral of salaries and other means, and settle liabilities through negotiation. Currently, the Company does not have any commitments or assurances for additional capital, nor can the Company provide assurance that such financing will be available to it on favorable terms, or at all. These factors raise substantial doubt about the Company’s ability to continue as a going concern. The financial statements do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts of and classification of liabilities that might be necessary in the event we cannot continue in existence. Management projects the Company currently has sufficient cash and borrowing availability to last into fiscal 2014’s second quarter. The Company intends to raise additional capital through bank financing and the sale of equity and/or debt securities in the current fiscal year second quarter, which should provide sufficient cash and borrowing availability into fiscal 2014’s fourth quarter.

Plan of Operation

The Company has been experiencing losses due to the decline and instability of DRAM prices and the historical investment in XcelaSAN. It is uncertain how long the current level of DRAM pricing will continue, or whether or when prices will rise in the near future. Until such time that the Company can raise prices, it will continue to seek alternative methods of generating profits and cash flow. For example, the Company continues to pursue product diversification, either by development or as a contract manufacturer. Additionally, the Company will continue to identify joint ventures, strategic partnerships and business combination opportunities. There can be no assurance that any of these initiatives will mature to profitability and positive cash flow, or even occur. During fiscal 2013, the Company signed three agreements with AMD for the sale of AMD branded products. The products fall into three categories, RAMDisk software; consumer memory for the gaming and entertainment industries and server memory for AMD and other servers. The Company hopes to expand these three product offerings and offer them for sale through e-tailers such as Newegg, Tiger Direct, Fry’s, NCIX, Ebay and others. Currently the Company is selling Radeon RAMDisk, Radeon Memory and Radeon Server Memory through Newegg and is negotiating with other e-tailers to sell products through their web sites. In addition, we intend to raise additional capital through bank financing and the sale of equity and/or debt securities in the current fiscal year. Although there can be no assurances that this will occur, if successful the proceeds could be sufficient to fund the company in expanding its consumer memory outlets and the development of software to complement RAMDisk in other areas of caching.

Stock Split

On January 31, 2013, the Company filed a proxy statement with the Securities and Exchange Commission for the purpose of calling a special meeting of its stockholders. The Board of Directors asked the stockholders to approve the Board’s action in effecting a reverse split of its Common Stock at a ratio of no less than 1 for 3 and no greater than 1 for 6. The meeting was held at the Company’s offices on March 13, 2013. The stockholders approved the action and immediately following the meeting, the Board of Directors voted to affect a reverse split of its common stock at the ratio of 1 for 6. The split shares were effective with the opening of trading on March 15, 2013. Relevant financial data has been adjusted in this report to reflect the 1 for 6 reverse stock-split.

Principles of Consolidation

The consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America and include the accounts of the Company and its wholly-owned subsidiaries. All significant intercompany transactions and balances have been eliminated in consolidation.

Use of Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, including deferred tax asset valuation allowances and certain other reserves and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Estimates and assumptions are reviewed periodically and the effects of revisions are reflected in the consolidated financial statements in the period they are determined to be necessary. Some of the more significant estimates made by management include the allowance for doubtful accounts and sales returns, the collectability of note receivable, the deferred income tax asset valuation allowance and other operating allowances and accruals. Actual results could differ from those estimates.

Engineering and Research and Development

Research and development costs are expensed as incurred, including Company-sponsored research and development and costs of patents and other intellectual property that have no alternative future use when acquired and in which we had an uncertainty in receiving future economic benefits. Development costs of a computer software product to be sold, leased, or otherwise marketed are subject to capitalization beginning when a product’s technological feasibility has been established and ending when a product is available for general release to customers. Technological feasibility of a computer software product is established when all planning, designing, coding and testing activities that are necessary to establish that the product can be produced to meet its design specifications (including functions, features and technical performance requirements) are completed.

Advertising

Advertising is expensed as incurred and amounted to approximately $45,000 in fiscal 2014’s first quarter compared to approximately $25,000 in the comparable prior year period.

Income Taxes

The Company utilizes the asset and liability method of accounting for income taxes in accordance with the provisions of the “Expenses – Income Taxes Topic” of the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”). Under the asset and liability method, deferred income tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. A valuation allowance is provided when it is more likely than not that some portion or all of the deferred income tax assets will not be realized. The Company considers certain tax planning strategies in its assessment as to the recoverability of its tax assets. Deferred income tax assets and liabilities are measured using enacted tax rates in effect for the year in which those temporary differences are expected to be recovered or settled. The effect on deferred income tax assets and liabilities of a change in tax rates is recognized in earnings in the period that the tax rate changes. The Company recognizes, in its consolidated financial statements, the impact of a tax position, if that position is more likely than not to be sustained on audit, based on technical merits of the position. There are no material unrecognized tax positions in the financial statements. As of July 31, 2013, the Company had Federal and state net operating loss (“NOL”) carry-forwards of approximately $23,500,000 and $21,800,000, respectively. These can be used to offset future taxable income and expire between 2023 and 2033 for Federal tax purposes and 2016 and 2033 for state tax purposes. The Company’s NOL carry-forwards are a component of its deferred income tax assets which are reported net of a full valuation allowance in the Company’s consolidated financial statements at July 31, 2013 and April 30, 2013.

Net Loss per Share

Basic net loss per share is computed by dividing the net loss by the weighted average number of shares of common stock issued and outstanding during the period. The calculation of diluted loss per share for the three months ended July 31, 2013 and 2012 includes only the weighted average number of shares of common stock outstanding. The denominator excludes the dilutive effect of stock options and warrants outstanding as their effect would be anti-dilutive.

The following presents a reconciliation of the numerator and denominator used in computing basic and diluted net loss per share for the three month periods ended July 31, 2013 and 2012. The July 31, 2012 amounts shown have been adjusted to reflect the reverse 1-for-6 stock split effective March 18, 2013.

Three Months ended July 31, 2013

Loss Shares Per share

(numerator) (denominator) amount

Basic net loss per share – net loss and weighted average common shares outstanding $ (881,630 ) 1,754,662 $ (.50 )

Effect of dilutive securities – stock options — — —

Effect of dilutive securities – warrants — — —

Diluted net loss per share – net loss, weighted average common shares outstanding and effect of stock options and warrants $ (881,630 ) 1,754,662 $ (.50 )

Three Months ended July 31, 2012

Loss Shares Per share

(numerator) (denominator) amount

Basic net loss per share – net loss and weighted average common shares outstanding $ (975,717 ) 1,783,884 $ (.55 )

Effect of dilutive securities – stock options — — —

Effect of dilutive securities – warrants — — —

Diluted net loss per share – net loss, weighted average common shares outstanding and effect of stock options and warrants $ (975,717 ) 1,783,884 $ (.55 )

Diluted net loss per common share for the three month periods ended July 31, 2013 and 2012 do not include the effect of options to purchase 319,908 and 315,983 shares, respectively, of common stock because they are anti-dilutive. Diluted net loss per common share for the three month periods ended July 31, 2013 and 2012 do not include the effect of warrants to purchase 221,875 of common stock because they are anti-dilutive.

Common Stock Repurchases

On December 4, 2002, the Company announced an open market repurchase plan providing for the repurchase of up to 83,333 shares of the Company’s common stock. On April 10, 2012, the Company announced the additional authorization to repurchase up to 138,000 shares of the Company’s common stock which at that time made the total available for purchase of up to 166,667 shares. The Company did not purchase shares in fiscal 2014’s first quarter ended July 31, 2013. In fiscal 2013’s first quarter ended July 31, 2012, the Company repurchased 22,944 shares for a total cost of $142,262. The 22,944 shares purchased were cancelled in fiscal 2013. As of July 31, 2013, the total number of shares authorized for purchase under the program is 136,408 shares.

Stock Option Expense

a. Stock-Based Compensation

The Company has a 2001 incentive and non-statutory stock option plan for the purpose of permitting certain key employees to acquire equity in the Company and to promote the growth and profitability of the Company by attracting and retaining key employees. In general, the plan allows granting of up to 300,000 shares of the Company’s common stock at an option price to be no less than the fair market value of the Company’s common stock on the date such options are granted. Options granted under the plan vest ratably on the annual anniversary date of the grants. Vesting periods for options currently granted under the plan range from one to five years. No further options may be granted under this plan.

The Company also has a 2011 incentive and non-statutory stock option plan for the purpose of permitting certain key employees and consultants to acquire equity in the Company and to promote the growth and profitability of the Company by attracting and retaining key employees. No executive officer or director of the Company is eligible to receive options under the 2011 plan. In general, the plan allows granting of up to 33,333 shares of the Company’s common stock at an option price to be no less than the fair market value of the Company’s common stock on the date such options are granted. Options granted under the plan vest ratably on the annual anniversary date of the grants. Vesting periods for options currently granted under the plan range from one to five years. There have been 25,000 shares granted under this plan.

The Company periodically grants nonqualified stock options to non-employee directors of the Company. These options are granted for the purpose of retaining the services of directors who are not employees of the Company and to provide additional incentive for such directors to work to further the best interests of the Company and its shareholders. The options granted to these non-employee directors are exercisable at a price representing the fair value at the date of grant and expire either five or ten years after date of grant. Vesting periods for options currently granted range from one to two years.

On September 23, 2010, the Company granted Mr. Sheerr, who is employed by the Company as the General Manager of the acquired Micro Memory Bank, Inc. (“MMB”) business unit described in Note 2 and is an executive officer of the Company, nonqualified stock options to purchase 16,667 shares of the Company’s common stock pursuant to his employment agreement. On September 22, 2011, the Company granted Mr. Sheerr additional nonqualified stock options to purchase 16,667 shares of the Company’s common stock, pursuant to his employment agreement. On July 19, 2012, the Company granted Mr. Sheerr additional nonqualified stock options to purchase 16,667 shares of the Company’s common stock, also pursuant to his employment agreement. The options granted are exercisable at a price representing the fair value at the date of grant and expire five years after date of grant. The options vested in one year.

New shares of the Company's common stock are issued upon exercise of stock options.

As required by the “Compensation - Stock Compensation” Topic of the FASB, the accounting for transactions in which an enterprise receives employee services in exchange for (a) equity instruments of the enterprise or (b) liabilities that are based on the fair value of the enterprise’s equity instruments or that may be settled by the issuance of such equity instruments are accounted for using a fair value-based method with a recognition of an expense for compensation cost related to share-based payment arrangements, including stock options and employee stock purchase plans.

Our consolidated statements of operations for the three months ended July 31, 2013 and July 31, 2012 include approximately $21,000 and $99,000 of stock-based compensation expense, respectively. These stock option grants have been classified as equity instruments and, as such, a corresponding increase has been reflected in additional paid-in capital in the accompanying consolidated balance sheets. The fair value of each stock option granted is estimated on the date of grant using the Black-Scholes option pricing model.

A summary of option activity for the three months ended July 31, 2013 is as follows:

Shares Weighted
average
exercise
price Weighted
average
remaining
contractual
life (1) Aggregate
intrinsic
value (2)

Balance April 30, 2013 311,575 $ 12.40 4.77 $ 15,750

Granted 0 — — —

Exercised 0 — — —

Expired 0 — — —

Balance July 31, 2013 311,575 $ 12.40 4.77 $ 15,750

Exercisable July 31, 2013 275,658 $ 13.53 4.39 —

Expected to vest July 31, 2013 296,000 $ 12.40 4.77 —

(1) This amount represents the weighted average remaining contractual life of stock options in years.

(2) This amount represents the difference between the exercise price and $3.07, the closing price of Dataram common stock on July 31, 2013 as reported on the NASDAQ Stock Market, for all in-the-money options outstanding and all the in-the-money shares exercisable.

As of July 31, 2013, there was approximately $40,000 of total unrecognized compensation costs related to stock options. These costs are expected to be recognized over a weighted average period of approximately five months.

b. Other Stock Options

On June 30, 2008, the Company granted options to purchase 8,333 shares of the Company’s common stock to a privately held company in exchange for certain patents and other intellectual property. The options granted are exercisable at a price of $15.60 per share, which was the fair value at the date of grant, were 100% exercisable on the date of grant and expire ten years after the date of grant.

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Related Party Transactions
3 Months Ended

Jul. 31, 2013

Notes to Financial Statements

Related Party Transactions
(3) Related Party Transactions

During the three month periods ending July 31, 2013 and 2012, the Company purchased inventories for resale totaling approximately $858,000 and $1,225,000, respectively, from Sheerr Memory, LLC (“Sheerr Memory”). Sheerr Memory’s owner (“Mr. Sheerr”) is employed by the Company as the general manager of the acquired MMB business unit described in Note 3 and is an executive officer of the Company. When the Company acquired certain assets of MMB, it did not acquire any of its inventories. However, the Company informally agreed to purchase such inventory on an as needed basis, provided that the offering price was a fair market value price. The inventory acquired was purchased subsequent to the acquisition of MMB at varying times and consisted primarily of raw materials and finished goods used to produce products sold by the MMB business unit. Approximately $597,000 and $438,000 of accounts payable in the Company’s consolidated balance sheets as of July 31, 2013 and 2012, respectively, is payable to Sheerr Memory. Sheerr Memory offers the Company trade terms of net 30 days and all invoices are settled in the normal course of business. No interest is paid. The Company has made further purchases from Sheerr Memory subsequent to July 31, 2013 and management anticipates that the Company will continue to do so, although the Company has no obligation to do so.

On December 14, 2011, the Company entered into a Note and Security Agreement with Mr. Sheerr. The Note provides for secured financing of up to $2,000,000. The Company is obligated to pay monthly interest equal to 10% per annum calculated on a 360 day year of the outstanding loan balance. Principal is payable in sixty equal monthly installments, beginning on July 15, 2012. The Company may prepay any or all sums due under this Note at any time without penalty. At closing, the Company borrowed $1,500,000 under the Note and repaid in full the $1,500,000 due under a previous Note with Mr. Sheerr. The Company has borrowed the full $2,000,000 available under the Note agreement. Principal amounts due under the Note are $33,333 per month which began on July 15, 2012. For the fiscal year ending April 30, 2013, the principal amount due under the Note was $333,333. In each of four fiscal periods from May 1, 2013 through April 30, 2017, the principal amounts due under this obligation are $400,000. In the fiscal period from May 1, 2017 through June 30, 2017, the principal amount due on this obligation is $66,667. Until fully paid, the Note is subordinated to the Company’s existing senior lender and Mr. Sheerr must approve any change in the Company’s existing senior lender. This provision may limit the Company’s ability to raise additional capital from such financing. Interest payable to Mr. Sheerr on July 31, 2013 was $13,490. Interest expense recorded for Mr. Sheerr in the first quarter of fiscal 2014 was $40,889. Interest expense recorded for Sheerr Memory in the first quarter of fiscal 2013 was $50,824. Interest payable to Sheerr Memory at July 31, 2012 was $16,935.

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Inventories
3 Months Ended

Jul. 31, 2013

Inventory Disclosure [Abstract]

Inventories
(6) Inventories

Inventories are valued at the lower of cost or market, with costs determined by the first-in, first-out method. Inventories at July 31, 2013 and April 30, 2013 consist of the following categories:

July 31,
2013 April 30,
2013

Raw materials $ 1,573,732 $ 1,425,386

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Finished goods 1,084,956 1,389,065

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On March 2, 2012, the agreement was amended to reduce the amount available under the credit facility to $3,500,000 which, according to the Companys projections, will be sufficient to allow for maximum borrowing under the formulas provided for in the agreement. On May 17, 2012, the agreement was amended and restated. The amended and restated documents reduced the interest rate to prime plus 6%, subject to a minimum of 9.25% and also not less than $8,000 per month. The loan facility allows borrowing of 90% of eligible domestic receivables. In addition, the loan facility allows borrowing of 90% of eligible foreign receivables to a maximum of $500,000 and 25% of eligible inventory to a maximum of 20% of the amount available on receivables. The total credit line remains at $3,500,000 and the Tangible Net Worth covenant is $2,000,000, measured quarterly. The Company agreed to pay an exit fee if it terminates the agreement more than 30 days prior to the one year anniversary of the amended and restated agreement. The amount of financing available to the Company under the agreement varies with the Companys eligible accounts receivable and inventory. On December 18, 2012, the agreement was amended in exchange for a fee of $7,500 to reduce the Tangible Net Worth covenant to $1,300,000. However, if the Tangible Net Worth falls below $2,000,000, the amount available to borrow on inventory will be capped at $250,000 reduced from $500,000. At July 31, 2013 the Companys Tangible Net Worth was approximately $757,000. The Company is not in compliance with the Tangible Net Worth covenant therefore the inventory borrowing availability was reduced to $250,000 and the loan is now callable. Management believes that the aggregate $3,500,000 available under this facility combined with current projected losses will not be sufficient to meet its current obligations and the Company will need to raise capital through borrowings or sales of equity securities. There can be no assurance that the Company will be able to obtain additional borrowings or complete a sale of equity securities. The Company is in default of the net worth covenant at July 31, 2013. The Companys net worth at July 31, 2013 is approximately $757,000. At July 31, 2013, the Company had approximately $7,000 of additional financing available to it under the terms of the agreement.   On December 14, 2011, the Company entered into a Note and Security Agreement with Mr. Sheerr who is a related party. The agreement provides for secured financing of up to $2,000,000. The Company is obligated to pay monthly, interest equal to 10% per annum calculated on a 360 day year of the outstanding loan balance. Principal is payable in sixty equal monthly installments, beginning on July 15, 2012. The Company may prepay any or all sums due under this agreement at any time without penalty. On closing, the Company borrowed $1,500,000 under the agreement and repaid in full the $1,500,000 due under a previous agreement with Mr. Sheerr. The Company has borrowed the full $2,000,000 available under this agreement. Principal amounts due under this obligation are $33,333 per month which began on July 15, 2012. For the fiscal year ending April 30, 2013, the principal amount due under this obligation is $333,333. In each of four fiscal periods from May 1, 2013 through April 30, 2017, the principal amounts due under this obligation are $400,000. In the fiscal period from May 1, 2017 through June 30, 2017, the principal amount due on this obligation is $66,667. Until fully paid, this note is subordinated to the Companys senior lender and Mr. Sheerr must approve any change in the Companys senior lender. This provision creates an additional risk factor to the Company and its ability to raise additional capital from financing. (See Item 1A Risk Factors) Interest payable to Mr. Sheerr on July 31, 2013 was $13,490. Interest expense recorded for Mr. Sheerr in the first quarter of fiscal 2014 was $40,889. Interest expense recorded for Sheerr Memory in the first quarter of fiscal 2013 was $50,824. 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Cash and Cash Equivalents
3 Months Ended

Jul. 31, 2013

Notes to Financial Statements

Cash and Cash Equivalents
(4) Cash and Cash Equivalents

Cash and cash equivalents consist of unrestricted cash and money market accounts.

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The entire disclosure for cash and cash equivalent footnotes, which may include the types of deposits and money market instruments, applicable carrying amounts, restricted amounts and compensating balance arrangements. Cash and equivalents include: (1) currency on hand (2) demand deposits with banks or financial institutions (3) other kinds of accounts that have the general characteristics of demand deposits (4) short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Generally, only investments maturing within three months from the date of acquisition qualify.

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Goodwill and Intangible Assets (Details Narrative) (USD $)
3 Months Ended

Jul. 31, 2013

Jul. 31, 2012

Goodwill and Intangible Assets (Textual) [Abstract]

Intangible assets, amortization method Straight-line basis

Residual value of intangible assets $ 0

Intangible assets amortization expense $ 41,000 $ 41,000

Maximum

Goodwill and Intangible Assets (Textual) [Abstract]

Intangible asset, estimated period of benefit 5 years

Minimum

Goodwill and Intangible Assets (Textual) [Abstract]

Intangible asset, estimated period of benefit 4 years

Research and Development and Customer Relationships

Goodwill and Intangible Assets (Textual) [Abstract]

Intangible assets, amortization method Amortized over a two-year period at a rate of 65% of the gross value acquired in the first year subsequent to their acquisition and 35% of the gross value acquired in the second year.

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Description of Business and Significant Accounting Policies - Income Taxes (Details Narrative) (USD $)
3 Months Ended

Jul. 31, 2013

Federal net operationg loss (NOL) carry-forwards $ 23,500,000

State net operationg loss (NOL) carry-forwards $ 21,800,000

Minimum

Federal NOL expiration dates Jan. 01, 2023

State NOL expiration dates 2016-01-01

Maximum

Federal NOL expiration dates Dec. 31, 2032

State NOL expiration dates 2032-12-31

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Amount of operating loss carryforward, before tax effects, available to reduce future taxable income under enacted State tax laws.

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Description of Business and Significant Accounting Policies - Summary of option activity (Details) (USD $)
3 Months Ended 12 Months Ended

Jul. 31, 2013

Apr. 30, 2013

Summary of option activity, Shares

Balance April 30, 2013 311,575

Granted 0

Exercised 0

Expired 0

Balance July 31, 2013 311,575 311,575

Exercisable July 31, 2013 275,658

Expected to vest July 31, 2013 296,000

Summary of option activity, Weighted average exercise price

Balance April 30, 2013 $ 12.40

Granted

Exercised

Expired

Balance July 31, 2013 $ 12.40 $ 12.40

Exercisable July 31, 2013 $ 13.53

Expected to vest July 31, 2013 $ 12.40

Summary of option activity, Additional disclosures

Balance, Weighted average remaining contractual life 4 years 9 months 7 days 4 years 9 months 7 days

Exercisable July 31, 2013, Weighted average remaining contractual life 4 years 4 months 20 days ^[1]

Expected to vest July 31, 2013, Weighted average remaining contractual life 4 years 9 months 7 days ^[1]

Balance April 30, 2013, Aggregate intrinsic value $ 15,750 ^[2]

Granted, Aggregate intrinsic value ^[2]

Exercised, Aggregate intrinsic value ^[2]

Expired, Aggregate intrinsic value ^[2]

Balance July 31, 2013, Aggregate intrinsic value $ 15,750 ^[2] $ 15,750 ^[2]

Closing price of common stock on NASDAQ Stock Market $ 3.07

[1] This amount represents the weighted average remaining contractual life of stock options in years.

[2] This amount represents the difference between the exercise price and $3.07, the closing price of Dataram common stock on July 31, 2013 as reported on the NASDAQ Stock Market, for all in-the-money options outstanding and all the in-the-money shares exercisable. There were no in-the-money options at January 31, 2013.

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Inventories (Details) (USD $)

Jul. 31, 2013

Apr. 30, 2013

Notes to Financial Statements

Raw materials $ 1,573,732 $ 1,425,386

Work in process 63,475 88,603

Finished goods 1,084,956 1,389,065

Inventories $ 2,722,163 $ 2,903,054

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Statement of Financial Position [Abstract]

Allowance for doubtful accounts and sales returns $ 200,000 $ 200,000

Allowance for uncollectible loans $ 275,000 $ 0

Common stock, par value $ 1 $ 1

Common stock, authorized shares 54,000,000 54,000,000

Common stock, issued shares 1,755,626 1,783,885

Common stock, outstanding shares 1,755,626 1,776,568

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Financing Agreements
3 Months Ended

Jul. 31, 2013

Notes to Financial Statements

Financing Agreements
(9) Financing Agreements

On July 27, 2010, the Company entered into an agreement with a financial institution for formula-based secured debt financing of up to $5,000,000. Borrowings are secured by substantially all assets. On March 2, 2012, the agreement was amended to reduce the amount available under the credit facility to $3,500,000 which, according to the Company’s projections, will be sufficient to allow for maximum borrowing under the formulas provided for in the agreement. On May 17, 2012, the agreement was amended and restated. The amended and restated documents reduced the interest rate to prime plus 6%, subject to a minimum of 9.25% and also not less than $8,000 per month. The loan facility allows borrowing of 90% of eligible domestic receivables. In addition, the loan facility allows borrowing of 90% of eligible foreign receivables to a maximum of $500,000 and 25% of eligible inventory to a maximum of 20% of the amount available on receivables. The total credit line remains at $3,500,000 and the Tangible Net Worth covenant is $2,000,000, measured quarterly. The Company agreed to pay an exit fee if it terminates the agreement more than 30 days prior to the one year anniversary of the amended and restated agreement. The amount of financing available to the Company under the agreement varies with the Company’s eligible accounts receivable and inventory. On December 18, 2012, the agreement was amended in exchange for a fee of $7,500 to reduce the Tangible Net Worth covenant to $1,300,000. However, if the Tangible Net Worth falls below $2,000,000, the amount available to borrow on inventory will be capped at $250,000 reduced from $500,000. At July 31, 2013 the Company’s Tangible Net Worth was approximately $757,000. The Company is not in compliance with the Tangible Net Worth covenant therefore the inventory borrowing availability was reduced to $250,000 and the loan is now callable. Management believes that the aggregate $3,500,000 available under this facility combined with current projected losses will not be sufficient to meet its current obligations and the Company will need to raise capital through borrowings or sales of equity securities. There can be no assurance that the Company will be able to obtain additional borrowings or complete a sale of equity securities. The Company is in default of the net worth covenant at July 31, 2013. The Company’s net worth at July 31, 2013 is approximately $757,000. At July 31, 2013, the Company had approximately $7,000 of additional financing available to it under the terms of the agreement.

On December 14, 2011, the Company entered into a Note and Security Agreement with Mr. Sheerr who is a related party. The agreement provides for secured financing of up to $2,000,000. The Company is obligated to pay monthly, interest equal to 10% per annum calculated on a 360 day year of the outstanding loan balance. Principal is payable in sixty equal monthly installments, beginning on July 15, 2012. The Company may prepay any or all sums due under this agreement at any time without penalty. On closing, the Company borrowed $1,500,000 under the agreement and repaid in full the $1,500,000 due under a previous agreement with Mr. Sheerr. The Company has borrowed the full $2,000,000 available under this agreement. Principal amounts due under this obligation are $33,333 per month which began on July 15, 2012. For the fiscal year ending April 30, 2013, the principal amount due under this obligation is $333,333. In each of four fiscal periods from May 1, 2013 through April 30, 2017, the principal amounts due under this obligation are $400,000. In the fiscal period from May 1, 2017 through June 30, 2017, the principal amount due on this obligation is $66,667. Until fully paid, this note is subordinated to the Company’s senior lender and Mr. Sheerr must approve any change in the Company’s senior lender. This provision creates an additional risk factor to the Company and its ability to raise additional capital from financing. (See “Item 1A Risk Factors”) Interest payable to Mr. Sheerr on July 31, 2013 was $13,490. Interest expense recorded for Mr. Sheerr in the first quarter of fiscal 2014 was $40,889. Interest expense recorded for Sheerr Memory in the first quarter of fiscal 2013 was $50,824. Interest payable to Sheerr Memory at July 31, 2012 was $16,935.

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background-color: rgb(230,239,255)"> <td style="width: 58%; text-align: left; text-indent: -0.1in; padding-left: 0.1in">Basic net loss per share net loss and weighted average common shares outstanding</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">(881,630</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">1,754,662</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">(.50</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -0.1in; padding-left: 0.1in"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="text-align: left; text-indent: -0.1in; padding-left: 0.1in">Effect of dilutive securities stock options</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">  </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: -0.1in; padding-left: 0.1in">Effect of dilutive securities warrants</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">  </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">  </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">  </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="text-align: left; text-indent: -0.1in; padding-left: 0.1in"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt; text-indent: -0.1in; padding-left: 0.1in">Diluted net loss per share net loss, weighted average common shares outstanding and effect of stock options and warrants</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(881,630</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,754,662</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(.50</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table>   <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 11pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td colspan="11" style="font-weight: bold; text-align: center">Three Months ended July 31, 2012</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">Loss</td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">Shares</td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">Per share</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">(numerator)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">(denominator)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">amount</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td> </td> <td colspan="3" style="text-align: center"> </td><td> </td> <td colspan="3" style="text-align: center"> </td><td> </td> <td colspan="3" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="width: 58%; text-align: left; text-indent: -0.1in; padding-left: 0.1in">Basic net loss per share net loss and weighted average common shares outstanding</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">(975,717</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">1,783,884</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">(.55</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -0.1in; padding-left: 0.1in"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="text-align: left; text-indent: -0.1in; padding-left: 0.1in">Effect of dilutive securities stock options</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">  </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: -0.1in; padding-left: 0.1in">Effect of dilutive securities warrants</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">  </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">  </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">  </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="text-align: left; text-indent: -0.1in; padding-left: 0.1in"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; 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background-color: rgb(230,239,255)"> <td style="text-align: left">Balance April 30, 2013</td> <td style="text-align: center"> </td> <td style="text-align: right">311,575</td> <td style="text-align: center"> </td> <td style="text-align: center">$12.40</td> <td style="text-align: center"> </td> <td style="text-align: center">4.77</td> <td style="text-align: center"> </td> <td style="text-align: center">$ 15,750</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td> <td style="text-align: center"> </td> <td style="text-align: right"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="text-align: left">Granted </td> <td style="text-align: center"> </td> <td style="text-align: right">0</td> <td style="text-align: center"> </td> <td style="text-align: center"></td> <td style="text-align: center"> </td> <td style="text-align: center"></td> <td style="text-align: center"> </td> <td style="text-align: center"></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Exercised</td> <td style="text-align: center"> </td> <td style="text-align: right">0</td> <td style="text-align: center"> </td> <td style="text-align: center"></td> <td style="text-align: center"> </td> <td style="text-align: center"></td> <td style="text-align: center"> </td> <td style="text-align: center"></td></tr> <tr style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="text-align: left">Expired</td> <td style="text-align: center"> </td> <td style="border-bottom: windowtext 1pt solid; text-align: right">0</td> <td style="text-align: center"> </td> <td style="text-align: center"></td> <td style="text-align: center"> </td> <td style="text-align: center"></td> <td style="text-align: center"> </td> <td style="text-align: center"></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Balance July 31, 2013</td> <td style="text-align: center"> </td> <td style="border-bottom: windowtext 2.25pt double; text-align: right">311,575</td> <td style="text-align: center"> </td> <td style="text-align: center">$12.40</td> <td style="text-align: center"> </td> <td style="text-align: center">4.77</td> <td style="text-align: center"> </td> <td style="text-align: center">$ 15,750</td></tr> <tr style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="text-align: left">Exercisable July 31, 2013</td> <td style="text-align: center"> </td> <td style="border-bottom: windowtext 2.25pt double; text-align: right">275,658</td> <td style="text-align: center"> </td> <td style="text-align: center">$13.53</td> <td style="text-align: center"> </td> <td style="text-align: center">4.39</td> <td style="text-align: center"> </td> <td style="text-align: center"></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Expected to vest July 31, 2013</td> <td style="text-align: center"> </td> <td style="border-bottom: windowtext 2.25pt double; text-align: right">296,000</td> <td style="text-align: center"> </td> <td style="text-align: center">$12.40</td> <td style="text-align: center"> </td> <td style="text-align: center">4.77</td> <td style="text-align: center"> </td> <td style="text-align: center"></td></tr> </table>falsefalsefalsenonnum:textBlockItemTypenaTabular disclosure of the number and weighted-average exercise prices (or conversion ratios) for share options (or share units) that were outstanding at the beginning and end of the year, vested and expected to vest, exercisable or convertible at the end of the year, and the number of share options or share units that were granted, exercised or converted, forfeited, and expired during the year.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(1) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 false0Summary of option activityfalseDescription of Business and Significant Accounting Policies (Tables)UnKnownUnKnownUnKnownUnKnowntruefalsefalseSheethttp://dataram.com/role/DescriptionOfBusinessAndSignificantAccountingPoliciesTables13 XML 60 R5.htm IDEA: XBRL DOCUMENT v2.4.0.8

Consolidated Statements of Cash Flows (Unaudited) (USD $)
3 Months Ended

Jul. 31, 2013

Jul. 31, 2012

Cash flows from operating activities:

Net loss $ (881,630) $ (975,717)

Adjustments to reconcile net loss to net cash used in operating activities:

Depreciation and amortization 91,900 100,900

Bad debt expense 275,110 3,296

Stock-based compensation expense 20,943 99,451

Changes in assets and liabilities:

Increase in accounts receivable (325,089) (413,617)

Decrease (increase) in inventories 180,891 (869,249)

Increase in other current assets (60,040) (384,933)

Increase in other assets (26,617)

Increase in accounts payable 251,047 154,817

Decrease in accrued liabilities (135,713) (119,903)

Net cash used in operating activities (582,581) (2,431,572)

Cash flows from investing activities:

Issuance of note receivable (375,000)

Net cash used in investing activities (375,000)

Cash flows from financing activities:

Net borrowings under revolving credit line 466,172 830,397

Payments under related party note payable (100,000) (33,333)

Purchase of treasury stock (142,262)

Net cash provided by financing activities 366,172 654,802

Net decrease in cash and cash equivalents (216,409) (2,151,770)

Cash and cash equivalents at beginning of period 324,235 3,274,741

Cash and cash equivalents at end of period 107,826 1,122,971

Supplemental disclosures of cash flow information:

Cash paid during the period for interest 88,974 71,114

Cash paid during the period for income taxes

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XML 61 R2.htm IDEA: XBRL DOCUMENT v2.4.0.8

Consolidated Balance Sheets (USD $)

Jul. 31, 2013

Apr. 30, 2013

Current assets:

Cash and cash equivalents $ 107,826 $ 324,235

Accounts receivable, less allowance for doubtful accounts and sales returns of $200,000 at July 31, 2013 and April 30, 2013 3,209,632 2,884,653

Inventories 2,722,163 2,903,054

Note receivable, less allowance of $275,000 at July 31, 2013 and $0 at April 30, 2013 275,000

Other current assets 141,323 81,283

Total current assets 6,180,944 6,468,225

Property and equipment, at cost:

Machinery and equipment 11,732,970 11,732,970

Leasehold improvements 607,867 607,867

Property and equipment, gross 12,340,837 12,340,837

Less: accumulated depreciation and amortization 11,967,197 11,916,197

Net property and equipment 373,640 424,640

Other assets 55,742 55,742

Intangible assets, net of accumulated amortization 92,066 132,966

Goodwill 1,083,555 1,083,555

Total assets 7,785,947 8,165,128

Current liabilities:

Note payable-revolving credit line 2,342,300 1,876,128

Accounts payable 1,198,599 947,552

Accrued liabilities 548,796 684,509

Due to related party - current portion 400,000 400,000

Total current liabilities 4,489,695 3,908,189

Due to related party - long term 1,166,667 1,266,667

Total liabilities 5,656,362 5,174,856

Stockholders' equity:

Common stock, par value $1.00 per share. Authorized 54,000,000 shares; issued and outstanding 1,754,662 at July 31, 2013 and April 30, 2013 1,754,662 1,754,662

Additional paid-in capital 19,308,874 19,287,931

Accumulated deficit (18,933,951) (18,052,321)

Total stockholders' equity 2,129,585 2,990,272

Total liabilities and stockholders' equity $ 7,785,947 $ 8,165,128

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Description of Business and Significant Accounting Policies - Reconciliation of the numerator and denominator used in computing basic and diluted net loss per share (Details) (USD $)
3 Months Ended 12 Months Ended

Jul. 31, 2013

Jul. 31, 2012

Apr. 30, 2013

Apr. 30, 2012

Apr. 30, 2011

Basic net loss per share - net loss and weighted average common shares outstanding

Loss (numerator) $ (881,630) $ (975,717) $ (4,625,000) $ (3,259,000) $ (4,634,000)

Shares (denominator) 1,754,662 1,783,884

Net loss per share, basic $ (0.50) $ (0.55)

Effect of dilutive securities

Effect of dilutive securities – stock options

Effect of dilutive securities – warrants

Diluted net loss per share - net loss, weighted average common shares outstanding and effect of stock options and warrants

Loss (numerator) $ (881,630) $ (975,717)

Shares (denominator) 1,754,662 1,783,884

Net loss per share, diluted $ (0.50) $ (0.55)

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Intangible Assets and Goodwill (Tables)
3 Months Ended

Jul. 31, 2013

Intangible Assets And Goodwill Tables

The components of finite-lived intangible assets acquired

Weighted

Average July 31, April 30,

Life 2013 2013

Trade names 5 Years $ 733,000 $ 733,000

Customer relationships 2 Years 758,000 758,000

Non-compete agreement 4 Years 68,000 68,000

Total gross carrying amount 1,559,000 1,559,000

Less accumulated amortization expense 1,466,934 1,426,034

Net intangible assets $ 92,066 $ 132,966

Estimated future amortization expense related to intangible assets

Year ending April 30:

2014 $ 132,966

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Revenue by geographic location (Details) (USD $)
3 Months Ended

Jul. 31, 2013

Jul. 31, 2012

Revenues by geographic location $ 7,366,730 $ 7,998,485

United States

Revenues by geographic location 6,182,801 5,975,204

Europe

Revenues by geographic location 870,627 1,321,922

Other (principally Asia Pacific Region)

Revenues by geographic location $ 313,302 $ 701,359

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Goodwill and Intangible Assets - Components of finite-lived intangible assets acquired (Details) (USD $)
3 Months Ended

Jul. 31, 2013

Apr. 30, 2013

Components of finite-lived intangible assets acquired

Total gross carrying amount $ 1,559,000 $ 1,559,000

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Net intangible assets 92,066 132,966

Trade Names

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Net intangible assets 733,000 733,000

Weighted Average Life 5 years

Customer Relationships

Components of finite-lived intangible assets acquired

Total gross carrying amount 758,000 758,000

Net intangible assets 758,000 758,000

Weighted Average Life 2 years

Noncompete Agreement

Components of finite-lived intangible assets acquired

Total gross carrying amount 68,000 68,000

Net intangible assets $ 68,000 $ 68,000

Weighted Average Life 4 years

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Amount before amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life.

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Related Party Transactions (Details Narrative) (USD $)
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Note and Security Agreement

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Related Party Transactions (Textual) [Abstract]

Purchase of inventories for resale $ 584,000 $ 1,225,000

Accounts payable 597,000 438,000 438,000

Interest paid 88,974 71,114

Creditor trade cycle term 30 days

Maximum secured financing under agreement 2,000,000 2,000,000

Interest rate 0.00% 10.00%

Frequency of periodic payment Monthly

Number of installments 60 60

Date of first required payment, principal amount Jul. 15, 2012

Amount borrowed on closing of agreement 1,500,000 1,500,000

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Amount borrowed under agreement 2,000,000 2,000,000

Principal amount due per month 33,333

Principal amount due for the fiscal year ending April 30, 2013 333,333 333,333

Principal amounts due in each of four fiscal periods from May 1, 2013 thru April 30, 2017 400,000 400,000

Principal amount due in the fiscal period from May 1, 2017 thru June 30, 2017 66,667 66,667

Interest expense 50,824 40,889

Interest payable $ 16,935 $ 13,490

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Goodwill and Intangible Assets
3 Months Ended

Jul. 31, 2013

Notes to Financial Statements

Goodwill and Intangible Assets
(8) Goodwill and Intangible Assets

Goodwill:

On March 31, 2009, the Company acquired the assets of MMB for cash plus contingent consideration. The excess of consideration paid over the net assets acquired is recorded as goodwill. We were obligated under the Asset Purchase Agreement to make contingent payments based on the earnings of MMB through March 31, 2013.

No impairments of intangible assets have been identified during any of the periods presented. Goodwill is tested for impairment on an annual basis and between annual tests if indicators of potential impairment exist, using a fair-value-based approach. The date of our annual impairment test is approximately March 1.

Intangible Assets:

Intangible assets with determinable lives, other than customer relationships and research and development are amortized on a straight-line basis over their estimated period of benefit, ranging from four to five years. Research and development and customer relationships are amortized over a two-year period at a rate of 65% of the gross value acquired in the first year subsequent to their acquisition and 35% of the gross value acquired in the second year. We evaluate the recoverability of intangible assets periodically and take into account events or circumstances that warrant revised estimates of useful lives or that indicate that impairment exists. All of our intangible assets with definitive lives are subject to amortization. No impairments of intangible assets have been identified during any of the periods presented.

The Company estimates that it has no significant residual value related to its intangible assets. Acquired intangibles generally are amortized on a straight-line basis over weighted average lives. Intangible assets amortization expense for the three months ended July 31, 2013 and 2012 totaled approximately $41,000 in each period. Intangible asset amortization is included in selling, general and administrative expense. The components of finite-lived intangible assets acquired are as follows:

Weighted

Average July 31, April 30,

Life 2013 2013

Trade names 5 Years $ 733,000 $ 733,000

Customer relationships 2 Years 758,000 758,000

Non-compete agreement 4 Years 68,000 68,000

Total gross carrying amount 1,559,000 1,559,000

Less accumulated amortization expense 1,466,934 1,426,034

Net intangible assets $ 92,066 $ 132,966

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Year ending April 30:

2014 $ 132,966

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Financing Agreements (Details Narrative) (USD $)
3 Months Ended 1 Months Ended 1 Months Ended 3 Months Ended 0 Months Ended 3 Months Ended 1 Months Ended

Jul. 31, 2013

Jul. 31, 2012

Jul. 31, 2010

Secured Debt Financing Agreement 2010-27-07

Mar. 02, 2012

Secured Debt Financing Agreement Amended

May 17, 2012

Secured Debt Financing Agreement Amended and Restated

Jul. 31, 2013

Secured Debt Financing Agreement Amended and Restated

Dec. 18, 2012

Secured Debt Financing Agreement Amendment 2

Jul. 31, 2013

Sheerr Memory

Dec. 14, 2011

Mr. Sheerr

Note and Security Agreement

integer

Jul. 31, 2013

Mr. Sheerr

Note and Security Agreement

Jul. 31, 2013

Sheerr Memory

integer

May 17, 2012

Minimum

Secured Debt Financing Agreement Amended and Restated

Financing Agreements (Textual) [Abstract]

Formula-based secured debt financing capacity $ 5,000,000 $ 3,500,000 $ 3,500,000

Borrowings, collateral, description Borrowings are secured by substantially all assets.

Interest rate Prime plus 6%

Minimum interest rate 9.25%

Interest amount as per amended and restated document 8,000

Loan facility, borrowing capacity, description On May 17, 2012, the agreement was amended and restated. The amended and restated documents reduced the interest rate to prime plus 6%, subject to a minimum of 9.25% and also not less than $8,000 per month. The loan facility allows borrowing of 90% of eligible domestic receivables. In addition, the loan facility now allows borrowing of 90% of eligible foreign receivables to a maximum of $500,000 and 25% of eligible inventory to a maximum of 20% of the amount available on receivables. The total credit line remains at $3,500,000

Credit facility, covenant terms Tangible net worth covenant is $2,000,000, measured quarterly. On December 18, 2012, the agreement was amended in exchange for a fee of $7,500 to reduce the Tangible Net Worth covenant to $1,300,000. However, if the Tangible Net Worth falls below $2,000,000, the amount available to borrow on inventory will be capped at $250,000 reduced from $500,000.

Agreement termination, terms The Company agreed to pay an exit fee if it terminates the agreement more than 30 days prior to the one year anniversary of the amended and restated agreement.

Tangible net worth 757,000

Additional financing available under the terms of the agreement 7,000

Maximum secured financing under agreement 2,000,000 2,000,000

Interest rate 10.00% 0.00%

Frequency of periodic payment Monthly

Number of installments 60 60

Date of first required payment, principal amount Jul. 15, 2012

Amount borrowed on closing of agreement 1,500,000 1,500,000

Repayment of Note 100,000 33,333 1,500,000

Amount borrowed under agreement 2,000,000 2,000,000

Principal amount due per month 33,333

Principal amount due for fiscal year ending April 30, 2013 333,333 333,333

Principal amounts due in each of four fiscal periods from May 1, 2013 thru April 30, 2017 400,000 400,000

Principal amount due in the fiscal period from May 1, 2017 thru June 30, 2017 66,667 66,667

Interest expense 50,824 40,889

Interest payable $ 13,490 $ 16,935

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Financial Information by Geographic Location
3 Months Ended

Jul. 31, 2013

Segment Reporting [Abstract]

Financial Information by Geographic Location
(11) Financial Information by Geographic Location

The Company currently operates in one business segment that develops, manufactures and markets a variety of memory systems for use with network servers and workstations which are manufactured by various companies. Revenues for the three months ended July 31, 2013 and 2012 by geographic region are as follows:

Three months
ended
July 31,
2013 Three months
ended
July 31,
2012

United States $ 6,182,801 $ 5,975,204

Europe 870,627 1,321,922

Other (principally Asia Pacific Region) 313,302 701,359

Consolidated $ 7,366,730 $ 7,998,485

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Note Receivable
3 Months Ended

Jul. 31, 2013

Receivables [Abstract]

Note Receivable
(7) Note Receivable

On July 30, 2012, a Convertible Senior Promissory Note was executed by and between Shoreline Memory, Inc. (“Shoreline”) and the Company whereby the Company could lend up to $1,500,000 to Shoreline in exchange for interest payments at prime plus 3.0% and the right to convert the amount outstanding into Common Stock of Shoreline on or before its maturity date. Each time the Company advanced money under the note, the Company was granted 1% of the outstanding Common Stock of Shoreline for every $100,000 advanced up to a maximum of 15%. This was in addition to the 15% allowable under the conversion of the note and the warrant to acquire 30% of Shoreline Common Stock. The conversion is at the rate of 1% of the outstanding Common Stock for each $100,000 converted up to a maximum of 15%. This note had a maturity date of three years and at such time Shoreline would have had to repay the note or the Company would of had to convert the note into Common Stock. The note was secured by all the assets of Shoreline and Shoreline Capital Management Ltd. (“Shoreline Capital”) as guarantor. Also executed with the note was a warrant to purchase 30% of the outstanding Common Stock of Shoreline at the time of exercise and the warrant expires sixty days after the third anniversary of the closing of the transaction. The warrant prescribed a formula to determine the price per share at the time of exercise. If all the amounts under the note were advanced and converted and the full warrant was exercised, the Company would have owned 60% of the outstanding Common Stock of Shoreline. The note was executed simultaneously with a Master Services Agreement which details the parameters under which the Company and Shoreline would have fulfilled orders from Shoreline’s primary customer. On July 31, 2012, the Company advanced $375,000 under the note and an additional $375,000 on August 1, 2012. The purpose of the loan was to fund startup expenses and to prepay initial orders. On February 19, 2013, the Company received $50,000 from Shoreline and, on February 22, 2013, the Company received an additional $200,000 from Shoreline as a partial repayment of their loan. On March 27, 2013, the Company reached an agreement to terminate its relationship with Shoreline, at closing, the Company received an additional $225,000 as a partial repayment of the loan in connection with the termination of all agreements with Shoreline. The promissory note bears interest at the rate of 6% and is guaranteed by Shoreline Memory, Inc., Shoreline Capital Management Ltd and Trevor Folk. All agreements with Shoreline have been terminated with the exception of the amended and restated promissory note. The remaining $275,000 was scheduled to be repaid in accordance with the amended and restated promissory note on July 31, 2013. Shoreline Memory has defaulted on the note. Under the terms of the note, the interest rate has increased to ten percent and Shoreline, Shoreline Capital Management Ltd. and Trevor Folk are responsible for the cost of litigation and collection. The defaulted note is in litigation. The note is guaranteed by Shoreline Capital Management Ltd. and Trevor Folk. The Company will exercise its rights to collect from the three parties. The Company has fully reserved the $275,000 balance on the amended and restated promissory note.

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Acquisition
3 Months Ended

Jul. 31, 2013

Notes to Financial Statements

Acquisition
(2) Acquisition

On March 31, 2009, the Company acquired certain assets of Micro Memory Bank, Inc. (“MMB”), a privately held corporation. MMB is a manufacturer of legacy to advanced solutions in laptop, desktop and server memory products. Under the terms of the agreement with MMB, the remaining portion of the purchase price was contingently payable based upon the performance of the new Company business unit to be operated as a result of the acquisition (”MMB business unit”) and consisted of a percentage, averaging 65%, payable quarterly, over the subsequent four years from acquisition date of earnings before interest, taxes, depreciation and amortization of the MMB business unit. The purchase price agreement expired March 31, 2013. The net assets acquired by the Company were recorded at their respective fair values under the purchase method of accounting. The results of operations of MMB for the period from the acquisition date, March 31, 2009, through July 31, 2013 have been included in the consolidated results of operations of the Company.

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text-align: center; border-bottom: Black 1pt solid">2013</td></tr> <tr style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="width: 58%; font-family: Times New Roman, Times, Serif; text-align: left">Trade names</td><td style="width: 2%; font-family: Times New Roman, Times, Serif"> </td> <td style="width: 1%; font-family: Times New Roman, Times, Serif; text-align: center"> </td><td style="width: 10%; font-family: Times New Roman, Times, Serif; text-align: center">5 Years</td><td style="width: 1%; font-family: Times New Roman, Times, Serif; text-align: center"> </td><td style="width: 2%; font-family: Times New Roman, Times, Serif"> </td> <td style="width: 1%; font-family: Times New Roman, Times, Serif; text-align: left">$</td><td style="width: 10%; font-family: Times New Roman, Times, Serif; text-align: right">733,000</td><td style="width: 1%; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="width: 2%; font-family: Times New Roman, Times, Serif"> </td> <td style="width: 1%; font-family: Times New Roman, Times, Serif; text-align: left">$</td><td style="width: 10%; font-family: Times New Roman, Times, Serif; text-align: right">733,000</td><td style="width: 1%; font-family: Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: left">Customer relationships</td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: center"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: center">2 Years</td><td style="font-family: Times New Roman, Times, Serif; text-align: center"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right">758,000</td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right">758,000</td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="font-family: Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Non-compete agreement</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: center"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: center">4 Years</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; text-align: center"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right">68,000</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right">68,000</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: left">Total gross carrying amount</td><td> </td> <td style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: center"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right">1,559,000</td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right">1,559,000</td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="text-align: left"> </td><td> </td> <td style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Less accumulated amortization expense</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center"> </td><td style="text-align: center"> </td><td style="padding-bottom: 1pt; text-align: center"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right">1,466,934</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right">1,426,034</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="font-family: Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">Net intangible assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: center"> </td><td style="text-align: center"> </td><td style="padding-bottom: 2.5pt; text-align: center"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: right">92,066</td><td style="padding-bottom: 2.5pt; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: right">132,966</td><td style="padding-bottom: 2.5pt; font-family: Times New Roman, Times, Serif; text-align: left"> </td></tr> </table>   The following table outlines the estimated future amortization expense related to intangible assets:   <table cellspacing="0" cellpadding="0" align="center" style="width: 50%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 75%; font: 11pt Courier New, Courier, Monospace; text-align: left">Year ending April 30:</td> <td style="width: 25%; font: 11pt Courier New, Courier, Monospace; text-align: right"> </td></tr> <tr style="vertical-align: top; background-color: rgb(230,239,255)"> <td style="font: 11pt Courier New, Courier, Monospace; text-align: left">2014</td> <td style="font: 11pt Courier New, Courier, Monospace; text-align: right">$   132,966</td></tr> </table>  falsefalsefalsenonnum:textBlockItemTypenaThe entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=26713463&loc=d3e16323-109275 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=14024403&loc=d3e13816-109267 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=26713463&loc=d3e16373-109275 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 1 -URI 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1DRAM_IntangibleAssetsAndGoodwillTablesAbstractDRAM_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0Intangible Assets And Goodwill Tables2false 2us-gaap_ScheduleOfAcquiredFiniteLivedIntangibleAssetsByMajorClassTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 11pt Courier New, Courier, Monospace"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: bold"> </td> <td colspan="3" style="font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center">Weighted</td><td> </td> <td colspan="3" style="text-align: center"> </td><td> </td> <td colspan="3" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-family: Times 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<td colspan="3" style="font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2013</td><td style="font-family: Times New Roman, Times, Serif; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2013</td></tr> <tr style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="width: 58%; font-family: Times New Roman, Times, Serif; text-align: left">Trade names</td><td style="width: 2%; font-family: Times New Roman, Times, Serif"> </td> <td style="width: 1%; font-family: Times New Roman, Times, Serif; text-align: center"> </td><td style="width: 10%; font-family: Times New Roman, Times, Serif; text-align: center">5 Years</td><td style="width: 1%; font-family: Times New Roman, Times, Serif; text-align: center"> </td><td style="width: 2%; font-family: Times New Roman, Times, Serif"> </td> <td style="width: 1%; font-family: Times New Roman, Times, Serif; text-align: left">$</td><td style="width: 10%; font-family: Times New Roman, Times, Serif; text-align: right">733,000</td><td style="width: 1%; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="width: 2%; font-family: Times New Roman, Times, Serif"> </td> <td style="width: 1%; font-family: Times New Roman, Times, Serif; text-align: left">$</td><td style="width: 10%; font-family: Times New Roman, Times, Serif; text-align: right">733,000</td><td style="width: 1%; font-family: Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: left">Customer relationships</td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: center"> </td><td style="font-family: Times New Roman, Times, 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Description of Business and Significant Accounting Policies - Stock Option Expense (Details Narrative) (USD $)
3 Months Ended 3 Months Ended 3 Months Ended 1 Months Ended 3 Months Ended

Jul. 31, 2013

Jul. 31, 2012

Jul. 31, 2013

Stock Options

Two Thousand One Incentive and Non-statutory Stock Option Plan [Member]

Jul. 31, 2013

Stock Options

Two Thousand One Incentive and Non-statutory Stock Option Plan [Member]

Minimum

Jul. 31, 2013

Stock Options

Two Thousand One Incentive and Non-statutory Stock Option Plan [Member]

Maximum

Jul. 31, 2013

Stock Options

Two Thousand Eleven Incentive and Non-statutory Stock Option Plan [Member]

Jul. 31, 2013

Stock Options

Two Thousand Eleven Incentive and Non-statutory Stock Option Plan [Member]

Minimum

Jul. 31, 2013

Stock Options

Two Thousand Eleven Incentive and Non-statutory Stock Option Plan [Member]

Maximum

Sep. 23, 2010

Nonqualified Stock Options 2010-09-23

Mr. Sheerr

Sep. 22, 2011

Nonqualified Stock Options 2011-09-22

Mr. Sheerr

Jul. 19, 2012

Nonqualified Stock Options 2012-07-19

Mr. Sheerr

Jun. 30, 2008

Other Stock Options

Jan. 31, 2013

Nonqualified Stock Options

Director

Jul. 31, 2013

Nonqualified Stock Options

Minimum

Director

Jul. 31, 2013

Nonqualified Stock Options

Maximum

Director

Summary of Significant Accounting Policies (Textual) [Abstract]

Number of shares allowed for granting under the plan 300,000 33,333

Vesting periods for options 1 year 5 years 1 year 5 years 1 year 1 year 1 year 1 year 2 years

Number of shares granted 0 25,000 16,667 16,667 16,667 8,333

Options expiration period EXPIRE FIVE YEARS AFTER DATE OF GRANT. EXPIRE FIVE YEARS AFTER DATE OF GRANT. EXPIRE FIVE YEARS AFTER DATE OF GRANT. EXPIRE TEN YEARS AFTER THE DATE OF GRANT. EXPIRE EITHER FIVE OR TEN YEARS AFTER DATE OF GRANT.

Stock-based compensation expense $ 20,943 $ 99,451

Total unrecognized compensation costs related to stock options $ 40,000

Total unrecognized compensation costs related to stock options, Weighted average period for recognition 5 months

Exercise price of options granted $ 15.60

Percentage of options exercisable on date of grant 100.00%

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Weighted average period over which unrecognized compensation is expected to be recognized for equity-based compensation plans, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.

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Description of Business and Significant Accounting Policies (Policies)
3 Months Ended

Jul. 31, 2013

Accounting Policies [Abstract]

Liquidity and Basis of Presentation
Liquidity and Basis of Presentation

The information for the three months ended July 31, 2013 and 2012 is unaudited, but includes all adjustments (consisting of normal recurring adjustments) which, in the opinion of management, are necessary to state fairly the financial information set forth therein in accordance with accounting principles generally accepted in the United States of America. The interim results are not necessarily indicative of results to be expected for the full fiscal year. These financial statements should be read in conjunction with the audited financial statements for the year ended April 30, 2013 included in the Company’s 2013 Annual Report on Form 10-K filed with the Securities and Exchange Commission. The April 30, 2013 balance sheet has been derived from these statements

The Company's financial statements are prepared using the accrual method of accounting in accordance with accounting principles generally accepted in the United States of America and have been prepared on a going concern basis, which contemplates the realization of assets and the settlement of liabilities in the normal course of business. For the fiscal years; ended April 30, 2013, 2012, and 2011, the Company incurred losses in the amounts of approximately $4,625,000, $3,259,000 and $ 4,634,000, respectively.

As discussed in Note 9, the Company entered into financing agreements to address short-term liquidity needs. The Company is in default of the net worth covenant at July 31, 2013. Also, as discussed in Note 10, on May 11, 2011, the Company entered into a securities purchase agreement with certain investors. Management believes that the aggregate $3,500,000 available under this facility combined with current projected losses will not be sufficient to meet its current obligations and the Company will need to raise capital through borrowings or sales of equity securities. There can be no assurance that the Company will be able to obtain additional borrowings or complete a sale of equity securities.

Our continuation as a going concern is dependent upon obtaining the additional working capital necessary to sustain our operations. Our future is dependent upon our ability to obtain financing, raise capital through the sales of equity and or debt securities and upon future profitable operations. There is no assurance that our current operations will be profitable or we will raise sufficient funds to continue operating.

If current and projected revenue growth does not meet estimates, the Company may continue to choose to raise additional capital through debt and/or equity transactions, reduce certain overhead costs through the deferral of salaries and other means, and settle liabilities through negotiation. Currently, the Company does not have any commitments or assurances for additional capital, nor can the Company provide assurance that such financing will be available to it on favorable terms, or at all. These factors raise substantial doubt about the Company’s ability to continue as a going concern. The financial statements do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts of and classification of liabilities that might be necessary in the event we cannot continue in existence. Management projects the Company currently has sufficient cash and borrowing availability to last into fiscal 2014’s second quarter. The Company intends to raise additional capital through bank financing and the sale of equity and/or debt securities in the current fiscal year second quarter, which should provide sufficient cash and borrowing availability into fiscal 2014’s fourth quarter.

Plan of Operation
Plan of Operation

The Company has been experiencing losses due to the decline and instability of DRAM prices and the historical investment in XcelaSAN. It is uncertain how long the current level of DRAM pricing will continue, or whether or when prices will rise in the near future. Until such time that the Company can raise prices, it will continue to seek alternative methods of generating profits and cash flow. For example, the Company continues to pursue product diversification, either by development or as a contract manufacturer. Additionally, the Company will continue to identify joint ventures, strategic partnerships and business combination opportunities. There can be no assurance that any of these initiatives will mature to profitability and positive cash flow, or even occur. During fiscal 2013, the Company signed three agreements with AMD for the sale of AMD branded products. The products fall into three categories, RAMDisk software; consumer memory for the gaming and entertainment industries and server memory for AMD and other servers. The Company hopes to expand these three product offerings and offer them for sale through e-tailers such as Newegg, Tiger Direct, Fry’s, NCIX, Ebay and others. Currently the Company is selling Radeon RAMDisk, Radeon Memory and Radeon Server Memory through Newegg and is negotiating with other e-tailers to sell products through their web sites. In addition, we intend to raise additional capital through bank financing and the sale of equity and/or debt securities in the current fiscal year. Although there can be no assurances that this will occur, if successful the proceeds could be sufficient to fund the company in expanding its consumer memory outlets and the development of software to complement RAMDisk in other areas of caching.

Stock Split
Stock Split

On January 31, 2013, the Company filed a proxy statement with the Securities and Exchange Commission for the purpose of calling a special meeting of its stockholders. The Board of Directors asked the stockholders to approve the Board’s action in effecting a reverse split of its Common Stock at a ratio of no less than 1 for 3 and no greater than 1 for 6. The meeting was held at the Company’s offices on March 13, 2013. The stockholders approved the action and immediately following the meeting, the Board of Directors voted to affect a reverse split of its common stock at the ratio of 1 for 6. The split shares were effective with the opening of trading on March 15, 2013. Relevant financial data has been adjusted in this report to reflect the 1 for 6 reverse stock-split.

Principles of Consolidation
Principles of Consolidation

The consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America and include the accounts of the Company and its wholly-owned subsidiaries. All significant intercompany transactions and balances have been eliminated in consolidation.

Use of Estimates
Use of Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, including deferred tax asset valuation allowances and certain other reserves and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Estimates and assumptions are reviewed periodically and the effects of revisions are reflected in the consolidated financial statements in the period they are determined to be necessary. Some of the more significant estimates made by management include the allowance for doubtful accounts and sales returns, the collectability of note receivable, the deferred income tax asset valuation allowance and other operating allowances and accruals. Actual results could differ from those estimates.

Engineering and Research and Development
Engineering and Research and Development

Research and development costs are expensed as incurred, including Company-sponsored research and development and costs of patents and other intellectual property that have no alternative future use when acquired and in which we had an uncertainty in receiving future economic benefits. Development costs of a computer software product to be sold, leased, or otherwise marketed are subject to capitalization beginning when a product’s technological feasibility has been established and ending when a product is available for general release to customers. Technological feasibility of a computer software product is established when all planning, designing, coding and testing activities that are necessary to establish that the product can be produced to meet its design specifications (including functions, features and technical performance requirements) are completed.

Advertising
Advertising

Advertising is expensed as incurred and amounted to approximately $45,000 in fiscal 2014’s first quarter compared to approximately $25,000 in the comparable prior year period.

Income taxes
Income Taxes

The Company utilizes the asset and liability method of accounting for income taxes in accordance with the provisions of the “Expenses – Income Taxes Topic” of the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”). Under the asset and liability method, deferred income tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. A valuation allowance is provided when it is more likely than not that some portion or all of the deferred income tax assets will not be realized. The Company considers certain tax planning strategies in its assessment as to the recoverability of its tax assets. Deferred income tax assets and liabilities are measured using enacted tax rates in effect for the year in which those temporary differences are expected to be recovered or settled. The effect on deferred income tax assets and liabilities of a change in tax rates is recognized in earnings in the period that the tax rate changes. The Company recognizes, in its consolidated financial statements, the impact of a tax position, if that position is more likely than not to be sustained on audit, based on technical merits of the position. There are no material unrecognized tax positions in the financial statements. As of July 31, 2013, the Company had Federal and state net operating loss (“NOL”) carry-forwards of approximately $23,500,000 and $21,800,000, respectively. These can be used to offset future taxable income and expire between 2023 and 2033 for Federal tax purposes and 2016 and 2033 for state tax purposes. The Company’s NOL carry-forwards are a component of its deferred income tax assets which are reported net of a full valuation allowance in the Company’s consolidated financial statements at July 31, 2013 and April 30, 2013.

Net loss per share
Net Loss per Share

Basic net loss per share is computed by dividing the net loss by the weighted average number of shares of common stock issued and outstanding during the period. The calculation of diluted loss per share for the three months ended July 31, 2013 and 2012 includes only the weighted average number of shares of common stock outstanding. The denominator excludes the dilutive effect of stock options and warrants outstanding as their effect would be anti-dilutive.

The following presents a reconciliation of the numerator and denominator used in computing basic and diluted net loss per share for the three month periods ended July 31, 2013 and 2012. The July 31, 2012 amounts shown have been adjusted to reflect the reverse 1-for-6 stock split effective March 18, 2013.

Three Months ended July 31, 2013

Loss Shares Per share

(numerator) (denominator) amount

Basic net loss per share – net loss and weighted average common shares outstanding $ (881,630 ) 1,754,662 $ (.50 )

Effect of dilutive securities – stock options — — —

Effect of dilutive securities – warrants — — —

Diluted net loss per share – net loss, weighted average common shares outstanding and effect of stock options and warrants $ (881,630 ) 1,754,662 $ (.50 )

Three Months ended July 31, 2012

Loss Shares Per share

(numerator) (denominator) amount

Basic net loss per share – net loss and weighted average common shares outstanding $ (975,717 ) 1,783,884 $ (.55 )

Effect of dilutive securities – stock options — — —

Effect of dilutive securities – warrants — — —

Diluted net loss per share – net loss, weighted average common shares outstanding and effect of stock options and warrants $ (975,717 ) 1,783,884 $ (.55 )

Diluted net loss per common share for the three month periods ended July 31, 2013 and 2012 do not include the effect of options to purchase 319,908 and 315,983 shares, respectively, of common stock because they are anti-dilutive. Diluted net loss per common share for the three month periods ended July 31, 2013 and 2012 do not include the effect of warrants to purchase 221,875 of common stock because they are anti-dilutive.

Common Stock Repurchases
Common Stock Repurchases

On December 4, 2002, the Company announced an open market repurchase plan providing for the repurchase of up to 83,333 shares of the Company’s common stock. On April 10, 2012, the Company announced the additional authorization to repurchase up to 138,000 shares of the Company’s common stock which at that time made the total available for purchase of up to 166,667 shares. The Company did not purchase shares in fiscal 2014’s first quarter ended July 31, 2013. In fiscal 2013’s first quarter ended July 31, 2012, the Company repurchased 22,944 shares for a total cost of $142,262. The 22,944 shares purchased were cancelled in fiscal 2013. As of July 31, 2013, the total number of shares authorized for purchase under the program is 136,408 shares.

Stock Option Expense
Stock Option Expense

a. Stock-Based Compensation

The Company has a 2001 incentive and non-statutory stock option plan for the purpose of permitting certain key employees to acquire equity in the Company and to promote the growth and profitability of the Company by attracting and retaining key employees. In general, the plan allows granting of up to 300,000 shares of the Company’s common stock at an option price to be no less than the fair market value of the Company’s common stock on the date such options are granted. Options granted under the plan vest ratably on the annual anniversary date of the grants. Vesting periods for options currently granted under the plan range from one to five years. No further options may be granted under this plan.

The Company also has a 2011 incentive and non-statutory stock option plan for the purpose of permitting certain key employees and consultants to acquire equity in the Company and to promote the growth and profitability of the Company by attracting and retaining key employees. No executive officer or director of the Company is eligible to receive options under the 2011 plan. In general, the plan allows granting of up to 33,333 shares of the Company’s common stock at an option price to be no less than the fair market value of the Company’s common stock on the date such options are granted. Options granted under the plan vest ratably on the annual anniversary date of the grants. Vesting periods for options currently granted under the plan range from one to five years. There have been 25,000 shares granted under this plan.

The Company periodically grants nonqualified stock options to non-employee directors of the Company. These options are granted for the purpose of retaining the services of directors who are not employees of the Company and to provide additional incentive for such directors to work to further the best interests of the Company and its shareholders. The options granted to these non-employee directors are exercisable at a price representing the fair value at the date of grant and expire either five or ten years after date of grant. Vesting periods for options currently granted range from one to two years.

On September 23, 2010, the Company granted Mr. Sheerr, who is employed by the Company as the General Manager of the acquired Micro Memory Bank, Inc. (“MMB”) business unit described in Note 2 and is an executive officer of the Company, nonqualified stock options to purchase 16,667 shares of the Company’s common stock pursuant to his employment agreement. On September 22, 2011, the Company granted Mr. Sheerr additional nonqualified stock options to purchase 16,667 shares of the Company’s common stock, pursuant to his employment agreement. On July 19, 2012, the Company granted Mr. Sheerr additional nonqualified stock options to purchase 16,667 shares of the Company’s common stock, also pursuant to his employment agreement. The options granted are exercisable at a price representing the fair value at the date of grant and expire five years after date of grant. The options vested in one year.

New shares of the Company's common stock are issued upon exercise of stock options.

As required by the “Compensation - Stock Compensation” Topic of the FASB, the accounting for transactions in which an enterprise receives employee services in exchange for (a) equity instruments of the enterprise or (b) liabilities that are based on the fair value of the enterprise’s equity instruments or that may be settled by the issuance of such equity instruments are accounted for using a fair value-based method with a recognition of an expense for compensation cost related to share-based payment arrangements, including stock options and employee stock purchase plans.

Our consolidated statements of operations for the three months ended July 31, 2013 and July 31, 2012 include approximately $21,000 and $99,000 of stock-based compensation expense, respectively. These stock option grants have been classified as equity instruments and, as such, a corresponding increase has been reflected in additional paid-in capital in the accompanying consolidated balance sheets. The fair value of each stock option granted is estimated on the date of grant using the Black-Scholes option pricing model.

A summary of option activity for the three months ended July 31, 2013 is as follows:

Shares Weighted average
exercise
price Weighted
average
remaining
contractual
life (1) Aggregate
intrinsic
value (2)

Balance April 30, 2013 311,575 $12.40 4.77 $ 15,750

Granted 0 – – –

Exercised 0 – – –

Expired 0 – – –

Balance July 31, 2013 311,575 $12.40 4.77 $ 15,750

Exercisable July 31, 2013 275,658 $13.53 4.39 –

Expected to vest July 31, 2013 296,000 $12.40 4.77 –

(1) This amount represents the weighted average remaining contractual life of stock options in years.

(2) This amount represents the difference between the exercise price and $3.07, the closing price of Dataram common stock on July 31, 2013 as reported on the NASDAQ Stock Market, for all in-the-money options outstanding and all the in-the-money shares exercisable.

As of July 31, 2013, there was approximately $40,000 of total unrecognized compensation costs related to stock options. These costs are expected to be recognized over a weighted average period of approximately five months.

b. Other Stock Options

On June 30, 2008, the Company granted options to purchase 8,333 shares of the Company’s common stock to a privately held company in exchange for certain patents and other intellectual property. The options granted are exercisable at a price of $15.60 per share, which was the fair value at the date of grant, were 100% exercisable on the date of grant and expire ten years after the date of grant.

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Securities Purchase Agreement
3 Months Ended

Jul. 31, 2013

Notes to Financial Statements

Securities Purchase Agreement
(10) Securities Purchase Agreement

On May 11, 2011, the Company and certain investors entered into a securities purchase agreement in connection with a registered direct offering, pursuant to which the Company agreed to sell an aggregate of 295,833 shares of its Common Stock and warrants to purchase a total of 221,875 shares of its Common Stock to such investors for aggregate net proceeds, after deducting fees to the Placement Agent and other offering expenses payable by the Company, of approximately $2,998,000. The Common Stock and warrants were sold in fixed combinations, witheach combination consisting of one share of Common Stock and 0.75 of one warrant, with each whole warrant exercisable for one share of Common Stock. The purchase price was $11.28 per fixed combination. The warrants became exercisable six months and one day following the closing date of the Offering and will remain exercisable for five years thereafter at an exercise price of $13.56 per share. The exercise price of the warrants is subject to adjustment in the case of stock splits, stock dividends, combinations of shares and similar recapitalization transactions. The exercisability of the warrants may be limited if, upon exercise, the holder or any of its affiliates would beneficially own more than 4.99% of the Company’s Common Stock. After the one year anniversary of the initial exercise date of the warrants, the Company has the right to call the warrants for cancellation for $.006 per share in the event that the volume weighted average price of the Company’s Common Stock for 20 consecutive trading days exceeds $27.12.

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Inventories (Tables)
3 Months Ended

Jul. 31, 2013

Inventory Disclosure [Abstract]

Inventories

July 31,
2013 April 30,
2013

Raw materials $ 1,573,732 $ 1,425,386

Work in process 63,475 88,603

Finished goods 1,084,956 1,389,065

$ 2,722,163 $ 2,903,054

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Description of Business and Significant Accounting Policies (Tables)
3 Months Ended

Jul. 31, 2013

Accounting Policies [Abstract]

Reconciliation of the numerator and denominator used in computing basic and diluted net loss per share

Three Months ended July 31, 2013

Loss Shares Per share

(numerator) (denominator) amount

Basic net loss per share – net loss and weighted average common shares outstanding $ (881,630 ) 1,754,662 $ (.50 )

Effect of dilutive securities – stock options — — —

Effect of dilutive securities – warrants — — —

Diluted net loss per share – net loss, weighted average common shares outstanding and effect of stock options and warrants $ (881,630 ) 1,754,662 $ (.50 )

Three Months ended July 31, 2012

Loss Shares Per share

(numerator) (denominator) amount

Basic net loss per share – net loss and weighted average common shares outstanding $ (975,717 ) 1,783,884 $ (.55 )

Effect of dilutive securities – stock options — — —

Effect of dilutive securities – warrants — — —

Diluted net loss per share – net loss, weighted average common shares outstanding and effect of stock options and warrants $ (975,717 ) 1,783,884 $ (.55 )

Summary of option activity

Shares Weighted average
exercise
price Weighted
average
remaining
contractual
life (1) Aggregate
intrinsic
value (2)

Balance April 30, 2013 311,575 $12.40 4.77 $ 15,750

Granted 0 – – –

Exercised 0 – – –

Expired 0 – – –

Balance July 31, 2013 311,575 $12.40 4.77 $ 15,750

Exercisable July 31, 2013 275,658 $13.53 4.39 –

Expected to vest July 31, 2013 296,000 $12.40 4.77 –

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Note Receivable (Details Narrative) (USD $)	3 Months Ended		1 Months Ended							1 Months Ended
Note Receivable (Details Narrative) (USD $)	Jul. 31, 2013	Jul. 31, 2012	Jul. 30, 2012 Shoreline Memory Warrant	Jul. 30, 2012 Shoreline Memory Convertible Senior Promissory Note	Feb. 22, 2013 Shoreline Memory Convertible Senior Promissory Note	Feb. 19, 2013 Shoreline Memory Convertible Senior Promissory Note	Jul. 31, 2012 Shoreline Memory Convertible Senior Promissory Note	Jul. 31, 2012 Shoreline Memory Convertible Senior Promissory Note	Aug. 01, 2012 Shoreline Memory Convertible Senior Promissory Note	Mar. 27, 2013 Shoreline Memory Amended and Restated Promissory Note
Notes Receivable (Textual) [Abstract]
Amount to be lend under Convertible Senior Promissory Note							$ 1,500,000
Note receivable, interest rate description				Prime plus 3.0%
Terms of advance under the note				Each time the Company advanced money under the note, the Company was granted 1% of the outstanding Common Stock of Shoreline for every $100,000 advanced up to a maximum of 15%. This was in addition to the 15% allowable under the conversion of the note and the warrant to acquire 30% of Shoreline Common Stock. The conversion is at the rate of 1% of the outstanding Common Stock for each $100,000 converted up to a maximum of 15%.
Note receivable maturity period				3 years
Note receivable collateral, description				The note is secured by all the assets of Shoreline and Shoreline Capital Management Ltd. ("Shoreline Capital") as guarantor.
Common stock called by warrants, percentage			30.00%
Convertible terms, description				Also executed with the note was a warrant to purchase 30% of the outstanding Common Stock of Shoreline at the time of exercise and the warrant expires sixty days after the third anniversary of the closing of the transaction. The warrant prescribed a formula to determine the price per share at the time of exercise. If all the amounts under the note were advanced and converted and the full warrant is exercised, the Company would have owned 60% of the outstanding Common Stock of Shoreline.
Amount advanced under the note								375,000	375,000
Partial repayments of note receivable					200,000	50,000
Termination agreement, description										On March 27, 2013, the Company reached an agreement to terminate its relationship with Shoreline, at closing, the Company received an additional $225,000 as a partial repayment of the loan in connection with the termination of all agreements with Shoreline.
Interest rate of promissory note										6.00%
Repayment terms										The remaining $275,000 was scheduled to be repaid in accordance with the amended and restated promissory note on July 31, 2013.
New interest rate upon default of note										10.00%
Fully reserved balance of note	$ 275,110	$ 3,296								$ 275,000

Description of Business and Significant Accounting Policies - Advertising (Details Narrative) (USD $)	3 Months Ended
	Jul. 31, 2013	Jul. 31, 2012
Description Of Business And Significant Accounting Policies - Advertising Details Narrative
Advertising expense	$ 45,000	$ 25,000

Description of Business and Significant Accounting Policies - Stock Split (Details Narrative)	3 Months Ended
	Jul. 31, 2013
Description Of Business And Significant Accounting Policies - Stock Split Details Narrative
Stock split, description	On January 31, 2013, the Company filed a proxy statement with the Securities and Exchange Commission for the purpose of calling a special meeting of its stockholders. The Board of Directors asked the stockholders to approve the Board’s action in effecting a reverse split of its Common Stock at a ratio of no less than 1 for 3 and no greater than 1 for 6. The meeting was held at the Company’s offices on March 13, 2013. The stockholders approved the action and immediately following the meeting, the Board of Directors voted to affect a reverse split of its common stock at the ratio of 1 for 6. The split shares were effective with the opening of trading on March 15, 2013. Relevant financial data has been adjusted in this report to reflect the 1 for 6 reverse stock-split.

Acquisition (Details Narrative) (Acquisition of Certain MMB Assets)	1 Months Ended
	Mar. 31, 2009
Acquisition of Certain MMB Assets
Acquisition (Textual) [Abstract]
Description of contingent consideration payable for acquisition of assets	Under the terms of the agreement with MMB, the remaining portion of the purchase price was contingently payable based upon the performance of the new Company business unit to be operated as a result of the acquisition (”MMB business unit”) and consisted of a percentage, averaging 65%, payable quarterly, over the subsequent four years from acquisition date of earnings before interest, taxes, depreciation and amortization of the MMB business unit. The purchase price agreement expired March 31, 2013.

Goodwill and Intangible Assets - Estimated future amortization expense (Details) (USD $)	Apr. 30, 2013
Estimated future amortization expense related to intangible assets
Year ending April 30, 2014	$ 132,966

Description of Business and Significant Accounting Policies - Common Stock Repurchases (Details Narrative) (USD $)	12 Months Ended		3 Months Ended
	Apr. 30, 2013	Jul. 31, 2013	Jul. 31, 2012 Common Stock Repurchases	Apr. 10, 2012 Common Stock Repurchases	Dec. 04, 2002 Common Stock Repurchases	Jul. 31, 2013 Common Stock Repurchases
Number of shares authorized to repurchase				138,000	83,333
Number of common shares repurchased			22,942			0
Cost to repurchase common stock			$ 142,262
Treasury shares canceled	22,944
Total number of shares authorized for purchase		136,408		166,667

Securities Purchase Agreement (Details Narrative) (Securities Purchase Agreement, USD $)	0 Months Ended
	May 11, 2011
Securities Purchase Agreement
Securities Purchase Agreement of May 11, 2011 (Textual) [Abstract]
Numer of common stock sold	295,833
Number of common stock called by warrants	221,875
Net proceeds from sale of common stock and warrants	$ 2,998,000
Combination of securities offered in Securities Purchase Agreement, description	The common stock and warrants were sold in fixed combinations, with each combination consisting of one share of common stock and 0.75 of one warrant, with each whole warrant exercisable for one share of common stock.
Purchase price per fixed combination	11.28
Description of period for exercisability of warrants	The warrants became exercisable six months and one day following the closing date of the Offering and will remain exercisable for five years thereafter.
Exercise price of warrants	13.56
Percentage of holding in common stock after which exercisability of warrant may be limited	4.99%
Right to call warrants for cancellation, description	After the one year anniversary of the initial exercise date of the warrants, the Company has the right to call the warrants for cancellation for $.006 per share in the event that the volume weighted average price of the Company’s Common Stock for 20 consecutive trading days exceeds $27.12.

Goodwill and Intangible Assets (Details Narrative) (USD $)	3 Months Ended
	Jul. 31, 2013	Jul. 31, 2012
Goodwill and Intangible Assets (Textual) [Abstract]
Intangible assets, amortization method	Straight-line basis
Residual value of intangible assets	$ 0
Intangible assets amortization expense	$ 41,000	$ 41,000
Maximum
Goodwill and Intangible Assets (Textual) [Abstract]
Intangible asset, estimated period of benefit	5 years
Minimum
Goodwill and Intangible Assets (Textual) [Abstract]
Intangible asset, estimated period of benefit	4 years
Research and Development and Customer Relationships
Goodwill and Intangible Assets (Textual) [Abstract]
Intangible assets, amortization method	Amortized over a two-year period at a rate of 65% of the gross value acquired in the first year subsequent to their acquisition and 35% of the gross value acquired in the second year.

Description of Business and Significant Accounting Policies - Income Taxes (Details Narrative) (USD $)	3 Months Ended
	Jul. 31, 2013
Federal net operationg loss (NOL) carry-forwards	$ 23,500,000
State net operationg loss (NOL) carry-forwards	$ 21,800,000
Minimum
Federal NOL expiration dates	Jan. 01, 2023
State NOL expiration dates	2016-01-01
Maximum
Federal NOL expiration dates	Dec. 31, 2032
State NOL expiration dates	2032-12-31

Inventories (Details) (USD $)	Jul. 31, 2013	Apr. 30, 2013
Notes to Financial Statements
Raw materials	$ 1,573,732	$ 1,425,386
Work in process	63,475	88,603
Finished goods	1,084,956	1,389,065
Inventories	$ 2,722,163	$ 2,903,054

Consolidated Balance Sheets (Parenthetical) (USD $)	Jul. 31, 2013	Apr. 30, 2013
Statement of Financial Position [Abstract]
Allowance for doubtful accounts and sales returns	$ 200,000	$ 200,000
Allowance for uncollectible loans	$ 275,000	$ 0
Common stock, par value	$ 1	$ 1
Common stock, authorized shares	54,000,000	54,000,000
Common stock, issued shares	1,755,626	1,783,885
Common stock, outstanding shares	1,755,626	1,776,568

Consolidated Statements of Cash Flows (Unaudited) (USD $)	3 Months Ended
	Jul. 31, 2013	Jul. 31, 2012
Cash flows from operating activities:
Net loss	$ (881,630)	$ (975,717)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	91,900	100,900
Bad debt expense	275,110	3,296
Stock-based compensation expense	20,943	99,451
Changes in assets and liabilities:
Increase in accounts receivable	(325,089)	(413,617)
Decrease (increase) in inventories	180,891	(869,249)
Increase in other current assets	(60,040)	(384,933)
Increase in other assets		(26,617)
Increase in accounts payable	251,047	154,817
Decrease in accrued liabilities	(135,713)	(119,903)
Net cash used in operating activities	(582,581)	(2,431,572)
Cash flows from investing activities:
Issuance of note receivable		(375,000)
Net cash used in investing activities		(375,000)
Cash flows from financing activities:
Net borrowings under revolving credit line	466,172	830,397
Payments under related party note payable	(100,000)	(33,333)
Purchase of treasury stock		(142,262)
Net cash provided by financing activities	366,172	654,802
Net decrease in cash and cash equivalents	(216,409)	(2,151,770)
Cash and cash equivalents at beginning of period	324,235	3,274,741
Cash and cash equivalents at end of period	107,826	1,122,971
Supplemental disclosures of cash flow information:
Cash paid during the period for interest	88,974	71,114
Cash paid during the period for income taxes

Consolidated Balance Sheets (USD $)	Jul. 31, 2013	Apr. 30, 2013
Current assets:
Cash and cash equivalents	$ 107,826	$ 324,235
Accounts receivable, less allowance for doubtful accounts and sales returns of $200,000 at July 31, 2013 and April 30, 2013	3,209,632	2,884,653
Inventories	2,722,163	2,903,054
Note receivable, less allowance of $275,000 at July 31, 2013 and $0 at April 30, 2013		275,000
Other current assets	141,323	81,283
Total current assets	6,180,944	6,468,225
Property and equipment, at cost:
Machinery and equipment	11,732,970	11,732,970
Leasehold improvements	607,867	607,867
Property and equipment, gross	12,340,837	12,340,837
Less: accumulated depreciation and amortization	11,967,197	11,916,197
Net property and equipment	373,640	424,640
Other assets	55,742	55,742
Intangible assets, net of accumulated amortization	92,066	132,966
Goodwill	1,083,555	1,083,555
Total assets	7,785,947	8,165,128
Current liabilities:
Note payable-revolving credit line	2,342,300	1,876,128
Accounts payable	1,198,599	947,552
Accrued liabilities	548,796	684,509
Due to related party - current portion	400,000	400,000
Total current liabilities	4,489,695	3,908,189
Due to related party - long term	1,166,667	1,266,667
Total liabilities	5,656,362	5,174,856
Stockholders' equity:
Common stock, par value $1.00 per share. Authorized 54,000,000 shares; issued and outstanding 1,754,662 at July 31, 2013 and April 30, 2013	1,754,662	1,754,662
Additional paid-in capital	19,308,874	19,287,931
Accumulated deficit	(18,933,951)	(18,052,321)
Total stockholders' equity	2,129,585	2,990,272
Total liabilities and stockholders' equity	$ 7,785,947	$ 8,165,128

Revenue by geographic location (Details) (USD $)	3 Months Ended
Revenue by geographic location (Details) (USD $)	Jul. 31, 2013	Jul. 31, 2012
Revenues by geographic location	$ 7,366,730	$ 7,998,485
United States
Revenues by geographic location	6,182,801	5,975,204
Europe
Revenues by geographic location	870,627	1,321,922
Other (principally Asia Pacific Region)
Revenues by geographic location	$ 313,302	$ 701,359

Goodwill and Intangible Assets - Components of finite-lived intangible assets acquired (Details) (USD $)	3 Months Ended
	Jul. 31, 2013	Apr. 30, 2013
Components of finite-lived intangible assets acquired
Total gross carrying amount	$ 1,559,000	$ 1,559,000
Less accumulated amortization expense	1,466,934	1,426,034
Net intangible assets	92,066	132,966
Trade Names
Components of finite-lived intangible assets acquired
Total gross carrying amount	733,000	733,000
Net intangible assets	733,000	733,000
Weighted Average Life	5 years
Customer Relationships
Components of finite-lived intangible assets acquired
Total gross carrying amount	758,000	758,000
Net intangible assets	758,000	758,000
Weighted Average Life	2 years
Noncompete Agreement
Components of finite-lived intangible assets acquired
Total gross carrying amount	68,000	68,000
Net intangible assets	$ 68,000	$ 68,000
Weighted Average Life	4 years

Related Party Transactions (Details Narrative) (USD $)	3 Months Ended				3 Months Ended		0 Months Ended	3 Months Ended
Related Party Transactions (Details Narrative) (USD $)	Jul. 31, 2013	Jul. 31, 2012	Jul. 31, 2013 Sheerr Memory integer	Jul. 31, 2012 Sheerr Memory	Jul. 31, 2013 Sheerr Memory	Jul. 31, 2012 Sheerr Memory	Dec. 14, 2011 Note and Security Agreement Mr. Sheerr integer	Jul. 31, 2013 Note and Security Agreement Mr. Sheerr
Related Party Transactions (Textual) [Abstract]
Purchase of inventories for resale					$ 584,000	$ 1,225,000
Accounts payable			597,000	438,000			438,000
Interest paid	88,974	71,114
Creditor trade cycle term					30 days
Maximum secured financing under agreement			2,000,000				2,000,000
Interest rate			0.00%				10.00%
Frequency of periodic payment							Monthly
Number of installments			60				60
Date of first required payment, principal amount							Jul. 15, 2012
Amount borrowed on closing of agreement			1,500,000				1,500,000
Repayment of Note	100,000	33,333					1,500,000
Amount borrowed under agreement			2,000,000				2,000,000
Principal amount due per month							33,333
Principal amount due for the fiscal year ending April 30, 2013			333,333				333,333
Principal amounts due in each of four fiscal periods from May 1, 2013 thru April 30, 2017			400,000				400,000
Principal amount due in the fiscal period from May 1, 2017 thru June 30, 2017			66,667				66,667
Interest expense					50,824			40,889
Interest payable			$ 16,935					$ 13,490

Accounts receivable (Details) (USD $)	Jul. 31, 2013	Apr. 30, 2013
Notes to Financial Statements
Trade receivables	$ 3,306,164	$ 2,961,838
VAT receivable	103,468	122,815
Allowance for doubtful accounts and sales returns	200,000	200,000
Accounts receivable	$ 3,209,632	$ 2,884,653

Description of Business and Significant Accounting Policies - Net Loss Per Share (Details Narrative)	3 Months Ended
	Jul. 31, 2013	Jul. 31, 2012
Stock Options
Anti-dilutive securities not included in diluted net loss per common share computation	319,908	315,983
Warrant
Anti-dilutive securities not included in diluted net loss per common share computation	221,875	221,875

Financing Agreements (Details Narrative) (USD $)	3 Months Ended				1 Months Ended		1 Months Ended	3 Months Ended	0 Months Ended	3 Months Ended		1 Months Ended
Financing Agreements (Details Narrative) (USD $)	Jul. 31, 2013	Jul. 31, 2012	Jul. 31, 2010 Secured Debt Financing Agreement 2010-27-07	Mar. 02, 2012 Secured Debt Financing Agreement Amended	May 17, 2012 Secured Debt Financing Agreement Amended and Restated	Jul. 31, 2013 Secured Debt Financing Agreement Amended and Restated	Dec. 18, 2012 Secured Debt Financing Agreement Amendment 2	Jul. 31, 2013 Sheerr Memory	Dec. 14, 2011 Mr. Sheerr Note and Security Agreement integer	Jul. 31, 2013 Mr. Sheerr Note and Security Agreement	Jul. 31, 2013 Sheerr Memory integer	May 17, 2012 Minimum Secured Debt Financing Agreement Amended and Restated
Financing Agreements (Textual) [Abstract]
Formula-based secured debt financing capacity			$ 5,000,000	$ 3,500,000	$ 3,500,000
Borrowings, collateral, description					Borrowings are secured by substantially all assets.
Interest rate					Prime plus 6%
Minimum interest rate												9.25%
Interest amount as per amended and restated document												8,000
Loan facility, borrowing capacity, description					On May 17, 2012, the agreement was amended and restated. The amended and restated documents reduced the interest rate to prime plus 6%, subject to a minimum of 9.25% and also not less than $8,000 per month. The loan facility allows borrowing of 90% of eligible domestic receivables. In addition, the loan facility now allows borrowing of 90% of eligible foreign receivables to a maximum of $500,000 and 25% of eligible inventory to a maximum of 20% of the amount available on receivables. The total credit line remains at $3,500,000
Credit facility, covenant terms					Tangible net worth covenant is $2,000,000, measured quarterly.		On December 18, 2012, the agreement was amended in exchange for a fee of $7,500 to reduce the Tangible Net Worth covenant to $1,300,000. However, if the Tangible Net Worth falls below $2,000,000, the amount available to borrow on inventory will be capped at $250,000 reduced from $500,000.
Agreement termination, terms					The Company agreed to pay an exit fee if it terminates the agreement more than 30 days prior to the one year anniversary of the amended and restated agreement.
Tangible net worth						757,000
Additional financing available under the terms of the agreement						7,000
Maximum secured financing under agreement									2,000,000		2,000,000
Interest rate									10.00%		0.00%
Frequency of periodic payment									Monthly
Number of installments									60		60
Date of first required payment, principal amount									Jul. 15, 2012
Amount borrowed on closing of agreement									1,500,000		1,500,000
Repayment of Note	100,000	33,333							1,500,000
Amount borrowed under agreement									2,000,000		2,000,000
Principal amount due per month									33,333
Principal amount due for fiscal year ending April 30, 2013									333,333		333,333
Principal amounts due in each of four fiscal periods from May 1, 2013 thru April 30, 2017									400,000		400,000
Principal amount due in the fiscal period from May 1, 2017 thru June 30, 2017									66,667		66,667
Interest expense								50,824		40,889
Interest payable										$ 13,490	$ 16,935

Description of Business and Significant Accounting Policies - Stock Option Expense (Details Narrative) (USD $)	3 Months Ended			3 Months Ended			3 Months Ended		1 Months Ended				3 Months Ended
	Jul. 31, 2013	Jul. 31, 2012	Jul. 31, 2013 Stock Options Two Thousand One Incentive and Non-statutory Stock Option Plan [Member]	Jul. 31, 2013 Stock Options Two Thousand One Incentive and Non-statutory Stock Option Plan [Member] Minimum	Jul. 31, 2013 Stock Options Two Thousand One Incentive and Non-statutory Stock Option Plan [Member] Maximum	Jul. 31, 2013 Stock Options Two Thousand Eleven Incentive and Non-statutory Stock Option Plan [Member]	Jul. 31, 2013 Stock Options Two Thousand Eleven Incentive and Non-statutory Stock Option Plan [Member] Minimum	Jul. 31, 2013 Stock Options Two Thousand Eleven Incentive and Non-statutory Stock Option Plan [Member] Maximum	Sep. 23, 2010 Nonqualified Stock Options 2010-09-23 Mr. Sheerr	Sep. 22, 2011 Nonqualified Stock Options 2011-09-22 Mr. Sheerr	Jul. 19, 2012 Nonqualified Stock Options 2012-07-19 Mr. Sheerr	Jun. 30, 2008 Other Stock Options	Jan. 31, 2013 Nonqualified Stock Options Director	Jul. 31, 2013 Nonqualified Stock Options Minimum Director	Jul. 31, 2013 Nonqualified Stock Options Maximum Director
Summary of Significant Accounting Policies (Textual) [Abstract]
Number of shares allowed for granting under the plan			300,000			33,333
Vesting periods for options				1 year	5 years		1 year	5 years	1 year	1 year	1 year			1 year	2 years
Number of shares granted	0						25,000		16,667	16,667	16,667	8,333
Options expiration period									EXPIRE FIVE YEARS AFTER DATE OF GRANT.	EXPIRE FIVE YEARS AFTER DATE OF GRANT.	EXPIRE FIVE YEARS AFTER DATE OF GRANT.	EXPIRE TEN YEARS AFTER THE DATE OF GRANT.	EXPIRE EITHER FIVE OR TEN YEARS AFTER DATE OF GRANT.
Stock-based compensation expense	$ 20,943	$ 99,451
Total unrecognized compensation costs related to stock options	$ 40,000
Total unrecognized compensation costs related to stock options, Weighted average period for recognition	5 months
Exercise price of options granted												$ 15.60
Percentage of options exercisable on date of grant												100.00%

Document and Entity Information	3 Months Ended
Document and Entity Information	Jul. 31, 2013	Sep. 16, 2013
Document And Entity Information
Entity Registrant Name	Dataram Corporation
Entity Central Index Key	0000027093
Document Type	10-Q
Document Period End Date	Jul. 31, 2013
Amendment Flag	false
Current Fiscal Year End Date	--04-30
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	No
Is Entity's Reporting Status Current?	Yes
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		1,754,662
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2014