CONSOLIDATED BALANCE SHEETS (USD $)	Jun. 30, 2011	Mar. 31, 2011
Assets
Cash and cash equivalents	$ 755,682	$ 674,712
Accounts receivable, net of allowances of $169,765 and $175,804, respectively	851,747	1,205,209
Inventories,net	2,976,674	3,016,945
Prepaid expenses and other current assets	40,705	59,310
Total Current Assets	4,805,473	5,029,524
Property and equipment, net	379,074	333,851
Other non-current assets	164,678	164,678
Total Assets	5,349,225	5,528,053
Liabilities and Shareholders' Deficit
Accounts payable	1,598,217	1,118,674
Accrued expenses	247,702	256,535
Current portion of long-term financing obligation	0	4,547
Obligations to clients for returns and allowances	522,730	435,341
Warranty provisions	63,333	144,022
Total Current Liabilities	6,897,077	6,575,080
Total Liabilities	6,897,077	6,575,080
Shareholders' Deficit
Preferred stock, $1.00 par value; 1,000,000 shares authorized; no shares issued and outstanding	0	0
Common stock, value issued	378,357	378,357
Additional paid-in capital	19,123,410	19,116,318
Accumulated deficit	(21,049,619)	(20,541,702)
Total Shareholders' Deficit	(1,547,852)	(1,047,027)
Total Liabilities and Shareholders' Deficit	5,349,225	5,528,053
Starlight Consumer Electronics Usa, Inc
Assets
Due from Related Parties	119,431	73,348
Starlight Electronics Co., Ltd
Assets
Due from Related Parties	61,234	0
Liabilities and Shareholders' Deficit
Due to related party	91,477	132,386
Starlight Marketing Development, Ltd
Liabilities and Shareholders' Deficit
Due to related party	2,011,470	2,063,213
Ram Light Management, Ltd
Liabilities and Shareholders' Deficit
Due to related party	1,683,247	1,683,247
Starlight R and D, Ltd
Liabilities and Shareholders' Deficit
Due to related party	431,373	431,373
Cosmo Communications Usa, Inc
Liabilities and Shareholders' Deficit
Due to related party	237,994	217,493
Other Starlight Group Companies
Liabilities and Shareholders' Deficit
Due to related party	9,534	88,249
Common stock Class A
Shareholders' Deficit
Common stock, value issued	$ 0	$ 0