Note 12 - Risks and Uncertainties	12 Months Ended
Mar. 31, 2023
Notes to Financial Statements
Concentration Risk Disclosure [Text Block]	NOTE 12 — RISKS AND UNCERTAINTIES: *Customer Concentration* For fiscal 2023, the Company’s three largest customers accounted for approximately 77% of the Company’s net revenues, with Walmart accounting for 42%, Amazon accounting for 23% and Fred Meyer accounting for 12%. For fiscal 2022, the Company’s three largest customers accounted for approximately 90% of the Company’s net revenues with Walmart accounting for 45%, Amazon accounting for 32% and Fred Meyer accounting for 13%. *Product Concentration* For fiscal 2023, the Company’s gross product sales included microwave ovens, which generated approximately 27%, and audio products, which generated 73% of the Company's gross product sales. For fiscal 2022, the Company’s gross product sales included microwave ovens, which generated approximately 21%, and audio products, which generated 79% of the Company's gross product sales. As a result of this dependence, a significant decline in pricing of, or market acceptance of these product types and categories, either in general or specifically as marketed by the Company, would have a material adverse effect on the Company’s business, financial condition and results of operations. Because the market for these product types and categories is characterized by periodic new product introductions, the Company’s future financial performance will depend, in part, on the successful and timely development and customer acceptance of new and enhanced versions of these product types and other products distributed by the Company. There can be no assurance that the Company will continue to be successful in marketing these products types within these categories or any other new or enhanced products. *Concentrations of Credit Risk* As a percent of the Company’s total trade accounts receivable, net of specific reserves, Amazon, Walmart and Fred Meyer accounted for 43%, 35% and 11%, respectively, as of March 31, 2023. As a percent of the Company’s total trade accounts receivable, net of specific reserves, Walmart, Amazon and Fred Meyer accounted for 69%, 17% and 11%, respectively, as of March 31, 2022. No other customer accounted for more than 10% of the Company’s total trade accounts receivable, net of specific reserves, as of March 31, 2023 or March 31, 2022. The Company periodically performs credit evaluations of its customers but generally does not require collateral, and the Company provides for any anticipated credit losses in the financial statements based upon management’s estimates and ongoing reviews of recorded allowances. The accounts receivable allowance for doubtful accounts on the Company’s total trade accounts receivable balances was approximately $25,000 at March 31, 2023 and approximately $4,000 at March 31, 2022. Due to the high concentration of the Company’s net trade accounts receivables among just two customers, any significant failure by one of these customers to pay the Company the amounts owing against these receivables would result in a material adverse effect on the Company’s business, financial condition and results of operations. The Company maintains its cash accounts with major U.S. and foreign financial institutions. The Company’s cash and restricted cash balances on deposit in the U.S. as of March 31, 2023 and March 31, 2022 were insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $250,000 per qualifying bank account in accordance with FDIC rules. The Company’s cash, cash equivalents and restricted cash balances in excess of these FDIC-insured limits were approximately $25.0 million and approximately $25.3 million at March 31, 2023 and March 31, 2022, respectively. *Supplier Concentration* During fiscal 2023, the Company procured 95% of its products for resale from its two largest factory suppliers, both of which are located in China. Approximately 75% of these products were procured from one of the suppliers and approximately 20% were procured from the other. During fiscal 2022 , the Company procured 100% of its products for resale from its two largest factory suppliers. Approximately 83% of these products were procured from one of the suppliers and approximately 17% were procured from the other. No assurance can be given that ample supply of product would be available at current prices and on current credit terms. This is if the Company were required to seek alternative sources of supply, without adequate notice by a supplier or a reasonable opportunity to seek alternate production facilities and component parts. Any resulting significant shortage of product supply would have a material adverse effect on the Company’s business, financial condition and results of operation. Third Party Representatives In fiscal 2023, the Company utilized 2 sales representative organizations, including one which represented approximately 38% of its net revenues. In fiscal 2022, the Company utilized 4 sales representative organizations, including one which represented 47% of it net revenues. No other sales representative organization accounted for more than 10% of the Company's net revenues in fiscal 2023 or fiscal 2022. The loss or reduction of product sales made through third party representative organizations could have a material adverse effect on the Company's business and results of operations. Finding replacement organizations could be a time consuming process during which the Company's revenues could be negatively impacted.

Note 12 - Risks and Uncertainties

12 Months Ended

Mar. 31, 2023

Concentration Risk Disclosure [Text Block]

NOTE 12 — RISKS AND UNCERTAINTIES:

Customer Concentration

For fiscal 2023, the Company’s three largest customers accounted for approximately 77% of the Company’s net revenues, with Walmart accounting for 42%, Amazon accounting for 23% and Fred Meyer accounting for 12%. For fiscal 2022, the Company’s three largest customers accounted for approximately 90% of the Company’s net revenues with Walmart accounting for 45%, Amazon accounting for 32% and Fred Meyer accounting for 13%.

Product Concentration

For fiscal 2023, the Company’s gross product sales included microwave ovens, which generated approximately 27%, and audio products, which generated 73% of the Company's gross product sales.

For fiscal 2022, the Company’s gross product sales included microwave ovens, which generated approximately 21%, and audio products, which generated 79% of the Company's gross product sales.

As a result of this dependence, a significant decline in pricing of, or market acceptance of these product types and categories, either in general or specifically as marketed by the Company, would have a material adverse effect on the Company’s business, financial condition and results of operations. Because the market for these product types and categories is characterized by periodic new product introductions, the Company’s future financial performance will depend, in part, on the successful and timely development and customer acceptance of new and enhanced versions of these product types and other products distributed by the Company. There can be no assurance that the Company will continue to be successful in marketing these products types within these categories or any other new or enhanced products.

Concentrations of Credit Risk

As a percent of the Company’s total trade accounts receivable, net of specific reserves, Amazon, Walmart and Fred Meyer accounted for 43%, 35% and 11%, respectively, as of March 31, 2023. As a percent of the Company’s total trade accounts receivable, net of specific reserves, Walmart, Amazon and Fred Meyer accounted for 69%, 17% and 11%, respectively, as of March 31, 2022. No other customer accounted for more than 10% of the Company’s total trade accounts receivable, net of specific reserves, as of March 31, 2023 or March 31, 2022. The Company periodically performs credit evaluations of its customers but generally does not require collateral, and the Company provides for any anticipated credit losses in the financial statements based upon management’s estimates and ongoing reviews of recorded allowances. The accounts receivable allowance for doubtful accounts on the Company’s total trade accounts receivable balances was approximately $25,000 at March 31, 2023 and approximately $4,000 at March 31, 2022. Due to the high concentration of the Company’s net trade accounts receivables among just two customers, any significant failure by one of these customers to pay the Company the amounts owing against these receivables would result in a material adverse effect on the Company’s business, financial condition and results of operations.

The Company maintains its cash accounts with major U.S. and foreign financial institutions. The Company’s cash and restricted cash balances on deposit in the U.S. as of March 31, 2023 and March 31, 2022 were insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $250,000 per qualifying bank account in accordance with FDIC rules. The Company’s cash, cash equivalents and restricted cash balances in excess of these FDIC-insured limits were approximately $25.0 million and approximately $25.3 million at March 31, 2023 and March 31, 2022, respectively.

Supplier Concentration

During fiscal 2023, the Company procured 95% of its products for resale from its two largest factory suppliers, both of which are located in China. Approximately 75% of these products were procured from one of the suppliers and approximately 20% were procured from the other. During fiscal 2022 , the Company procured 100% of its products for resale from its two largest factory suppliers. Approximately 83% of these products were procured from one of the suppliers and approximately 17% were procured from the other.

No assurance can be given that ample supply of product would be available at current prices and on current credit terms. This is if the Company were required to seek alternative sources of supply, without adequate notice by a supplier or a reasonable opportunity to seek alternate production facilities and component parts. Any resulting significant shortage of product supply would have a material adverse effect on the Company’s business, financial condition and results of operation.

Third Party Representatives

In fiscal 2023, the Company utilized 2 sales representative organizations, including one which represented approximately 38% of its net revenues. In fiscal 2022, the Company utilized 4 sales representative organizations, including one which represented 47% of it net revenues. No other sales representative organization accounted for more than 10% of the Company's net revenues in fiscal 2023 or fiscal 2022. The loss or reduction of product sales made through third party representative organizations could have a material adverse effect on the Company's business and results of operations. Finding replacement organizations could be a time consuming process during which the Company's revenues could be negatively impacted.