Related Party Transactions	6 Months Ended
Sep. 30, 2019
Related Party Transactions [Abstract]
Related Party Transactions	NOTE 11 –RELATED PARTY TRANSACTIONS All transactions listed below are related to the Company as they are all with affiliates of our Chairman of the Board, Mr. Phillip Lau. DUE TO/FROM RELATED PARTIES On September 30, 2019 and March 31, 2019, in the aggregate the Company had approximately $1,203,000 and $289,000, respectively, due from related parties for goods and services sold to these companies. On September 30, 2019 and March 31, 2019, the Company had amounts due to related parties in the amounts of approximately $260,000 and $0 for engineering fees, storage and administrative services provided to the Company by these related parties. Subordinated Related Party Debt In connection with the Revolving Credit Facility the Company was required to subordinate related party debt to Starlight Marketing Development, Ltd. (“subordinated debt”). The subordinated debt of approximately $924,000 bears interest at 6% and is scheduled to be paid in quarterly installments of $123,000 which include interest and commenced September 30, 2017 and ending on the debt maturity date of June 30, 2019. There are no provisions to continue accruing interest on the outstanding amount due as of June 30, 2019. The remaining amount due on the subordinated debt of approximately $803,000 and $815,000 were classified as a current liability as of September 30, 2019 and March 31, 2019, respectively on the condensed consolidated balance sheets. Quarterly installment payments of $123,000 due on the last day of each fiscal quarter have not been made since September 2017; however a payment of $25,000 which includes principal and interest, was made during the three and six months ended September 30, 2019. During the three months ended September 30, 2019 and 2018 the Company incurred interest expense of approximately $0 and $7,000 respectively on the related party subordinated debt. During the six months ended September 30, 2019 and 2018 the Company incurred interest expense of approximately $2,000 and $16,000, respectively on the related party subordinated debt. TRADE During the three months ended September 30, 2019 and 2018 the Company sold approximately $778,000 and $1,150,000, respectively to Winglight Pacific, Ltd. (“Winglight”), a related party, at a discounted price similar to prices granted to major direct import customers shipped internationally with freight prepaid. The average gross profit margin on sales to Winglight for the three months ended September 30, 2019 and 2018 was 23.9% and 30.1%, respectively. The product was shipped to Cosmo Communications of Canada (“Cosmo”), another related company and the Company’s primary distributor of its products to Canada. These amounts were included as a component of net sales in the accompanying condensed consolidated statements of operations. During the three months ended September 30, 2019 and 2018 the Company sold approximately $168,000 and $593,000, respectively of product directly to Cosmo from its California warehouse facility. These amounts were included as a component of net sales in the accompanying condensed consolidated statements of operations. During the six months ended September 30, 2019 and 2018 the Company sold approximately $852,000 and $1,150,000, respectively to Winglight at a discounted price similar to prices granted to major direct import customers shipped internationally with freight prepaid. The average gross profit margin on sales to Winglight for the six months ended September 30, 2019 and 2018 was 23.7% and 30.1%, respectively. The product was shipped to Cosmo. These amounts were included as a component of net sales in the accompanying condensed consolidated statements of operations. During the six months ended September 30, 2019 and 2018 the Company sold approximately $239,000 and $638,000, respectively of product directly to Cosmo from its California warehouse facility. These amounts were included as a component of net sales in the accompanying condensed consolidated statements of operations. The Company incurred service expenses from Starlight Electronics Co, Ltd, (“SLE”) a related party. The services from SLE for the three months ended September 30, 2019 and 2018 were approximately $90,000, and $85,000 respectively. The services from SLE for the six months ended September 30, 2019 and 2018 were approximately $191,000 and $181,000 respectively. These amounts were included as a component of general and administrative expenses in the accompanying condensed consolidated statements of operations.

Related Party Transactions

6 Months Ended

Sep. 30, 2019

NOTE 11 –RELATED PARTY TRANSACTIONS

All transactions listed below are related to the Company as they are all with affiliates of our Chairman of the Board, Mr. Phillip Lau.

DUE TO/FROM RELATED PARTIES

On September 30, 2019 and March 31, 2019, in the aggregate the Company had approximately $1,203,000 and $289,000, respectively, due from related parties for goods and services sold to these companies.

On September 30, 2019 and March 31, 2019, the Company had amounts due to related parties in the amounts of approximately $260,000 and $0 for engineering fees, storage and administrative services provided to the Company by these related parties.

Subordinated Related Party Debt

In connection with the Revolving Credit Facility the Company was required to subordinate related party debt to Starlight Marketing Development, Ltd. (“subordinated debt”). The subordinated debt of approximately $924,000 bears interest at 6% and is scheduled to be paid in quarterly installments of $123,000 which include interest and commenced September 30, 2017 and ending on the debt maturity date of June 30, 2019. There are no provisions to continue accruing interest on the outstanding amount due as of June 30, 2019. The remaining amount due on the subordinated debt of approximately $803,000 and $815,000 were classified as a current liability as of September 30, 2019 and March 31, 2019, respectively on the condensed consolidated balance sheets. Quarterly installment payments of $123,000 due on the last day of each fiscal quarter have not been made since September 2017; however a payment of $25,000 which includes principal and interest, was made during the three and six months ended September 30, 2019. During the three months ended September 30, 2019 and 2018 the Company incurred interest expense of approximately $0 and $7,000 respectively on the related party subordinated debt. During the six months ended September 30, 2019 and 2018 the Company incurred interest expense of approximately $2,000 and $16,000, respectively on the related party subordinated debt.

TRADE

During the three months ended September 30, 2019 and 2018 the Company sold approximately $778,000 and $1,150,000, respectively to Winglight Pacific, Ltd. (“Winglight”), a related party, at a discounted price similar to prices granted to major direct import customers shipped internationally with freight prepaid. The average gross profit margin on sales to Winglight for the three months ended September 30, 2019 and 2018 was 23.9% and 30.1%, respectively. The product was shipped to Cosmo Communications of Canada (“Cosmo”), another related company and the Company’s primary distributor of its products to Canada. These amounts were included as a component of net sales in the accompanying condensed consolidated statements of operations.

During the three months ended September 30, 2019 and 2018 the Company sold approximately $168,000 and $593,000, respectively of product directly to Cosmo from its California warehouse facility. These amounts were included as a component of net sales in the accompanying condensed consolidated statements of operations.

During the six months ended September 30, 2019 and 2018 the Company sold approximately $852,000 and $1,150,000, respectively to Winglight at a discounted price similar to prices granted to major direct import customers shipped internationally with freight prepaid. The average gross profit margin on sales to Winglight for the six months ended September 30, 2019 and 2018 was 23.7% and 30.1%, respectively. The product was shipped to Cosmo. These amounts were included as a component of net sales in the accompanying condensed consolidated statements of operations.

During the six months ended September 30, 2019 and 2018 the Company sold approximately $239,000 and $638,000, respectively of product directly to Cosmo from its California warehouse facility. These amounts were included as a component of net sales in the accompanying condensed consolidated statements of operations.

The Company incurred service expenses from Starlight Electronics Co, Ltd, (“SLE”) a related party. The services from SLE for the three months ended September 30, 2019 and 2018 were approximately $90,000, and $85,000 respectively. The services from SLE for the six months ended September 30, 2019 and 2018 were approximately $191,000 and $181,000 respectively. These amounts were included as a component of general and administrative expenses in the accompanying condensed consolidated statements of operations.