Income Taxes (Tables)

12 Months Ended

Apr. 30, 2015

Income Tax Disclosure [Abstract]

Income tax expense

	2015		2014
Current:
Federal	$	—	$	—
State		3,000		5,000
		3,000		5,000
Deferred:
Federal		—		—
State		—		—
		—		—
Total income tax expense	$	3,000	$	5,000

Income tax expense differs from expected tax expense

	2015			2014
Federal income tax at statutory rates	$	(1,301,000	)	$	(879,000	)
State income taxes (net of federal income tax benefit)		(99,000	)		(179,000	)
Impact of change in state rate		1,330,000
Other		249,000			(105,000)
Total income tax expense (benefit) before provision for valuation allowance		179,000			(1,163,000	)
Changes in valuation allowance		(176,000	)		1,163,000
Total income tax expense	$	3,000		$	0

The tax effect of temporary differences that give rise to significant portions of the deferred tax assets and deferred tax liabilities

	2015			2014
Deferred tax assets:
Compensated absences and severance, principally due to accruals for financial reporting purposes	$	3,000		$	75,000
Stock-based compensation expense		1,151,000			1,275,000
Accounts receivable, principally due to allowance for doubtful accounts and sales returns		49,000			86,000
Property and equipment, principally due to differences in depreciation		216,000			240,000
Intangible assets		53,000			430,000
Inventories		54,000			68,000
Domestic net operating losses		10,609,000			10,134,000
Alternative minimum tax		438,000			438,000
Capitalized R & D cost		128,000			0
Other		23,000			153,000
Net deferred tax assets		12,724,000			12,899,000
Valuation allowance		(12,724,000	)		(12,899,000	)
Net deferred tax assets	$	—		$	—