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SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES (Details) - USD ($)
Mar. 31, 2022
Mar. 31, 2021
Income Tax Disclosure [Abstract]    
NOL Federal Carryforward $ 238,955 $ 246,769
State NOL Carryforward 181,943 194,388
Inventory differences 415,404 348,921
Stock option compensation expense 117,159 115,730
Section 163(j) 62,801
Allowance for doubtful accounts 31,619 35,877
Reserve for estimated returns 79,109 111,887
Accrued vacation 10,143 13,186
Total 1,137,133 1,066,758
Less: valuation allowance (78,024) (22,649)
Net deferred tax asset 1,059,109 1,044,109
Depreciable and amortizable assets (117,595) (119,242)
Prepaid expenses (48,955) (37,703)
Net deferred tax liability (166,550) (156,945)
Total $ 892,559 $ 887,164