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Significant Accounting Policies (Policies)
 6 Months Ended
Sep. 30, 2017
Accounting Policies [Abstract]  
Liquidity and Debt Covenant Compliance [Policy Text Block]
Liquidity and Debt Covenant Compliance
 
As of
September 30, 2017,
the Company had cash of
$2.1
million and working capital of
$7.7
million compared to
$1.4
million and
$6.0
million, respectively, at
March 31, 2017.
The Company has a revolving line of credit agreement with First Foundation Bank (the Bank) that allows it to borrow up to
$2
million. The line is subject to renewal on
August 30, 2018.
As of
September 30, 2017,
the Company had borrowed
$0.5
million and had
$1.5
million available on the line.
 
 
As of
September 30, 2017,
the Company had
$6.6
million of term loans payable to the Bank that require the payment of principal and interest monthly through
August 2032.
Pursuant to the term loans, the Company is subject to annual financial covenants, customary affirmative and negative covenants and certain subjective acceleration clauses. As of
March 31, 2017
and
2016,
the Company's current ratio of
1.92:1
and
1.97:1,
respectively, fell short of the Bank's annual requirement of
2.10:1.
The Bank has provided the Company with letters stating they found the Company to be in compliance with this covenant requirement and all other financial covenants as of
March 31, 2017
and
2016,
and do
not
consider these shortfalls to be defaults under the Loan Agreements.
 
 
Funds generated by operating activities and available cash continue to be the Company's most significant sources of liquidity for working capital requirements, debt service and funding of maintenance levels of capital expenditures. Based upon the Company's fiscal year
2018
operating plan and related cash flow projections and the Company's projected consolidated financial position as of
March 31, 2018,
cash flows expected to be generated by operating activities and available financing are expected to be sufficient to fund the Company's operations for at least the next
twelve
months, and the Company's current ratio is expected to be in compliance with the annual term loan covenant requirement as of
March 31, 2018.
However,
no
assurances can be provided that the Company will achieve its operating plan and cash flow objectives for the next fiscal year or its projected consolidated financial position as of
March 31, 2018.
Such estimates are subject to change based on future results and such change could cause future results to vary significantly from expected results.
 
 
As indicated above, the Bank has
not
considered the shortfalls as of
March 31, 2017
and
2016
in the Company's current ratio relative to the covenant requirement to be violations of the Loan Agreements. However, in the event the Company has a shortfall under the Loan Agreements as of
March 31, 2018
or future fiscal year ends, there is
no
assurance that the Bank will
not
consider such to be a violation of the Loan Agreements and pursue its rights under the arrangements to call for the repayment of the outstanding borrowings payable to the Bank. If this occurs, the Company
may
need to raise additional funds to repay the loans; however, the Company
may
not
be able to secure such funding on acceptable terms, or at all.
Reclassification, Policy [Policy Text Block]
Reclassification
 
Certain amounts in the fiscal
2017
consolidated financial statements have been reclassified to conform to the fiscal
2018
financial presentation. These reclassifications have
no
impact on net income (loss).
New Accounting Pronouncements, Policy [Policy Text Block]
Recent Accounting Pronouncements
 
In
May 2017,
the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU")
2017
-
09,
Compensation-Stock Compensation (Topic
718
) Scope of Modification Accounting.
ASU
2017
-
09
will clarify and reduce both (i) diversity in practice and (ii) cost and complexity when applying the guidance in Topic
718,
to a change to the terms and conditions of a share-based payment award. This guidance will become effective for fiscal years beginning after
December 15, 2017
and interim periods within those fiscal years. Early adoption is permitted. The amendments in this ASU should be applied prospectively to an award modified on or after the adoption date. The Company is currently evaluating the impact of this updated standard. The Company does
not
believe this update will have a significant impact on its consolidated financial statements.
 
In
December 2016,
the FASB issued ASU
2016
-
20
 
“Technical Corrections and Improvements to Topic
606,
Revenue from Contracts with Customers”
(“ASU
No.
2016
-
20”
) and ASU
2016
-
19
“Technical Corrections and Improvements”
("ASU
No.
2016
-
19"
)
 
which contains amendments that affect a wide variety of topics in the Accounting Standards Codification (“ASC”). The amendments generally fall into
one
of the following
four
categories: (a) Amendments related to differences between original guidance and the ASC that either carry forward pre-codification guidance or subsequent amendments into the ASC or to guidance that was codified without some text, reference, or phrasing that, upon review, was deemed important to the guidance; (b) Guidance clarification and reference corrections; (c) Simplification; and (d) Minor improvements. ASU
2016
-
20
will take effect for public companies for the fiscal years beginning after
December 15, 2017,
and interim periods within those fiscal years. This guidance is applicable to the Company’s fiscal year beginning
April 1, 2018.
The Company does
not
expect that the adoption of this guidance will have a significant impact on its consolidated financial position, results of operations or cash flows.
 
In
November 2016,
the FASB issued ASU
 
2016
-
18,
 “
Statement of Cash Flows (Topic
230
): Restricted Cash”
(“ASU
No.
2016
-
18”
)
.  
This update addresses the fact that diversity exists in the classification and presentation of changes in restricted cash on the statement of cash flows under Topic
230,
Statement of Cash Flows. ASU
2016
-
18
will take effect for public companies for the fiscal years beginning after
December 15, 2017,
and interim periods within those fiscal years. This guidance is applicable to the Company’s fiscal year beginning
April 1, 2018.
The Company does
not
anticipate that this guidance will have a material impact on its consolidated financial statements and related disclosures.
 
In
August 2016,
FASB issued ASU
2016
-
15,
“
Statement of Cash Flows (Topic
230
)
:
Classification of Certain Cash Receipts and Cash Payments”
(“ASU
No.
2016
-
15”
). This ASU clarifies and provides specific guidance on
eight
cash flow classification issues that are
not
currently addressed by current GAAP and thereby reduces the current diversity in practice. ASU
No.
2016
-
15
is effective for public business entities for annual periods, including interim periods within those annual periods, beginning after
December 15, 2017,
with early application permitted. This guidance is applicable to the Company’s fiscal year beginning
April 1, 2018.
The Company does
not
anticipate that this guidance will have a material impact on its consolidated financial statements and related disclosures. 
 
 
In
March 2016,
the FASB issued ASU
2016
-
09,
“
Compensation – Stock Compensation (Topic
718
)
:
Improvements to Employee Share-Based Payment Accounting” (“
ASU
No.
2016
-
09
”)
. This ASU makes several modifications to Topic
718
related to the accounting for forfeitures, employer tax withholding on share-based compensation, and the financial statement presentation of excess tax benefits or deficiencies. ASU
No.
2016
-
09
also clarifies the statement of cash flows presentation for certain components of share-based awards. The standard is effective for annual periods beginning after
December 15, 2016,
and interim periods within those annual periods, with early adoption permitted. Amendments requiring recognition of excess tax benefits and tax deficiencies in the income statement must be applied prospectively. Amendments related to the presentation of excess tax benefits on the statement of cash flows
may
be applied either prospectively or retrospectively based on the Company’s election. Amendments related to the statement of cash flows presentation of employee taxes paid when an employer withholds shares must be applied retrospectively. As of
April 1, 2017,
the Company adopted ASU
2016
-
09
and elected to present excess tax benefits as an operating activity prospectively and continues to estimate forfeitures rather than recognize them as they occur. The adoption of ASU
2016
-
09
did
not
have an impact on its consolidated financial statements and related disclosures.
 
 
In
March 2016,
the FASB issued ASU
No.
2016
-
08,
“Revenue from Contracts with Customers (Topic
606
): Principal versus Agent Considerations (Reporting Revenue Gross versus Net)”
(“ASU
No.
2016
-
08”
), which clarified the revenue recognition implementation guidance on principal versus agent considerations. In
April 2016,
the FASB issued ASU
No.
2016
-
10,
“Revenue from Contracts with Customers (Topic
606
): Identifying Performance Obligations and Licensing”,
which clarified the revenue recognition guidance regarding the identification of performance obligations and the licensing implementation. In
May 2016,
the FASB issued ASU
No.
2016
-
12,
“Revenue from Contracts with Customers (Topic
606
): Narrow-Scope Improvements and Practical Expedients”,
which narrowly amended the revenue recognition guidance regarding collectability, noncash consideration, presentation of sales tax and transition. ASU
No.
2016
-
08,
ASU
No.
2016
-
10
and ASU
No.
2016
-
12
are effective during the same period as ASU
No.
2014
-
09,
Revenue from Contracts with Customers
, which is effective for annual reporting periods beginning after
December 15, 2017,
with the option to adopt
one
year earlier. This guidance is applicable to the Company’s fiscal year beginning
April 1, 2018.
The Company does
not
anticipate that the adoption of ASU
No.
2016
-
08,
ASU
No.
2016
-
10
and ASU
No.
2016
-
12
will have a material impact on its consolidated financial statements and related disclosures. 
 
 
In
February 2016,
the FASB issued ASU
2016
-
02,
“
Leases (Topic
842
)” (“
ASU
No.
2016
-
02”
). The principle objective of ASU
No.
2016
-
02
is to increase transparency and comparability among organizations by recognizing lease assets and lease liabilities on the balance sheet. ASU
No.
2016
-
02
continues to retain a distinction between finance and operating leases but requires lessees to recognize a right-of-use asset representing its right to use the underlying asset for the lease term and a corresponding lease liability on the balance sheet for all leases with terms greater than
twelve
months. ASU
No.
2016
-
02
is effective for fiscal years and interim periods beginning after
December 15, 2018.
Early adoption of ASU
No.
2016
-
02
is permitted. Entities are required to apply the amendments at the beginning of the earliest period presented using a modified retrospective approach. This guidance is applicable to the Company’s fiscal year beginning
April 1, 2019.
The Company expects this guidance will have a material impact on its consolidated balance sheets due to the recognition of lease rights and obligations as assets and liabilities, respectively. The Company does
not
expect this guidance to have a material effect on its consolidated results of operations and cash flows. 
 
 In
November 2015,
the FASB issued ASU
No.
2015
-
17,
“
Income Taxes (Topic
740
): Balance Sheet Classification of Deferred Taxes”
. This guidance simplifies the presentation of deferred income taxes and requires that deferred tax assets and liabilities be classified as noncurrent in the classified statement of financial position. ASU
2015
-
17
will take effect for public companies for the fiscal years beginning after
December 15, 2016,
and interim periods within those fiscal years. As required, the Company adopted this standard as of
April 1, 2017
and accordingly all deferred tax assets and liabilities are classified as non-current. Prior periods were retrospectively adjusted.
 
 In
August 2015,
the FASB issued ASU
2015
-
14,
“Revenue from Contracts with Customers (Topic
606
): Deferral of the Effective Date”
, which defers the effective date of ASU
2014
-
09
by
one
year to
December 15, 2017
for interim and annual reporting periods beginning after that date, and permitted early adoption of the standard, but
not
before the original effective date. 
 
 
In
July 2015,
the FASB issued ASU
No.
2015
-
11,
“Inventory: Simplifying the Measurement of Inventory”
, that requires inventory
not
measured using either the last in,
first
out (LIFO) or the retail inventory method to be measured at the lower of cost and net realizable value. Net realizable value is the estimated selling prices in the ordinary course of business, less reasonably predictable cost of completion, disposal, and transportation.  Prior to the issuance of the standard, inventory was measured at the lower of cost or market (where market was defined as replacement cost, with a ceiling of net realizable value and floor of net realizable value less a normal profit margin). The new standard will be effective for fiscal years beginning after
December 15, 2016,
including interim periods within those fiscal years, and will be applied prospectively. Early adoption is permitted. As required, the Company adopted this standard as of
April 1, 2017. 
The adoption of this standard did
not
have a material impact on the Company's financial position or results of operations.
 
 
In
May 2014,
The FASB issued ASU
No
2014
-
09,
“Revenue from Contracts with Customers (Topic
606
)”
. This guidance, as amended by subsequent ASUs on the topic, supersedes current guidance on revenue recognition in topic
605,
Revenue Recognition. This guidance will be effective for annual periods beginning after
December 15, 2017,
including interim reporting periods. Early application of the guidance is permitted for annual periods beginning after
December 31, 2016.
This guidance is applicable to our fiscal year beginning
April 1, 2018.
The Company plans to adopt this guidance when effective in the
first
quarter of the fiscal year ended
March 31, 2019.
The Company has begun to consider the alternatives of adoption of this ASU and has started its review of the likely impact to the existing portfolio of customers contracts entered into prior to adoption. The Company will also continue to evaluate the effect of adopting this guidance upon the its results of operations, cash flows and financial position. The Company expects to complete this evaluation in
December 2017.