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SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES (Details) - USD ($)
Mar. 31, 2021
Mar. 31, 2020
Income Tax Disclosure [Abstract]    
NOL Federal Carryforward $ 246,769 $ 312,430
State NOL Carryforward 194,388 157,967
General business credit 14,196
Inventory differences 348,921 303,529
Stock option compensation expense 115,730 128,220
Allowance for doubtful accounts 35,877 143,748
Insurance contingency 220,425
Reserve for estimated returns 111,887 112,537
Accrued vacation 13,186 42,928
Business interest deduction 55,978
Total deferred tax assets, gross 1,066,758 1,491,958
Less: valuation allowance 22,649 87,842
Total deferred tax assets, net 1,044,109 1,404,116
Depreciable and amortizable assets 119,242 82,512
Prepaid expenses (37,703) (35,883)
Net deferred tax liabilities (156,945) (118,395)
Net deferred tax asset $ 887,164 $ 1,285,721