Income Taxes (Tables)

12 Months Ended

Apr. 30, 2016

Income Tax Disclosure [Abstract]

Income Tax Expense

	2016			2015
Current:
Federal	$	—		$	—
State		(187,000	)		3,000
		(187,000	)		3,000
Deferred:
Federal		—			—
State		—			—
		—			—
Total income tax expense	$	(187,000	)	$	3,000

Income Tax Expense Differs from Expected Tax Expense

	2016			2015
Federal income tax at statutory rates	$	(479,000	)	$	(1,301,000	)
State income taxes (net of federal income tax benefit)		81,000			(28,000	)
Impact of change in state rate		(69,000	)
Other		(46,000	)		257,000
Total income tax expense (benefit) before provision for valuation allowance		(513,000	)		(1,072,000	)
Changes in valuation allowance		326,000			1,075,000
Total income tax expense	$	(187,000	)	$	3,000

The Tax Effect of Temporary Differences That Give Rise to Significant Portions of the Deferred Tax Assets and Deferred Tax Liabilities

	2016			2015
Deferred tax assets:
Compensated absences and severance, principally due to accruals for financial reporting purposes	$	3,000		$	3,000
Stock-based compensation expense		1,438,000			1,151,000
Accounts receivable, principally due to allowance for doubtful accounts and sales returns		36,000			49,000
Property and equipment, principally due to differences in depreciation		208,000			216,000
Intangible assets		3,000			53,000
Inventories		104,000			54,000
Net operating losses		10,691,000			10,609,000
Alternative minimum tax		438,000			438,000
Capitalized R & D cost		116,000			128,000
Other		13,000			23,000
Net deferred tax assets		13,050,000			12,724,000
Valuation allowance		(13,050,000	)		(12,724,000	)
Net deferred tax assets	$	—		$	—