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Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)
3 Months Ended
Jun. 30, 2022
Jun. 30, 2021
Cash flows from operating activities    
Net Loss $ (16,003) $ (118,613)
Adjustments to reconcile net loss to net cash (used in) provided by operating activities:    
Depreciation 58,067 68,271
Amortization of deferred financing costs 7,813 16,922
Change in allowance for bad debts 138,237 (12,424)
Stock based compensation 35,565 5,104
Change in net deferred tax assets (5,081) (28,095)
Paycheck Protection Plan loan forgiveness (448,242)
Gain - related party (11,236)
Changes in operating assets and liabilities:    
Accounts receivable (7,001,987) (3,251,488)
Due from Crestmark Bank (340,810) 4,214,414
Accounts receivable - related parties (90,043)
Inventories 1,205,145 (2,879,846)
Prepaid expenses and other current assets 113,473 30,363
Other non-current assets 3,032 52,221
Accounts payable 1,390,942 3,812,788
Accrued expenses 447,566 (278,096)
Customer deposits (119,736)
Refunds due to customers 16,034 (51,823)
Reserve for sales returns (108,341) (210,309)
Operating lease liabilities, net of operating leases - right of use assets (2,913) 3,807
Net cash (used in) provided by operating activities (4,149,304) 793,982
Cash flows from investing activities    
Purchase of property and equipment (21,801) (55,534)
Net cash used in investing activities (21,801) (55,534)
Cash flows from financing activities    
Proceeds from Issuance of stock - net of transaction expenses 3,362,750
Net Proceeds from revolving lines of credit 300,000
Payment of deferred financing charges (37,501)
Payments on installment notes (17,995) (16,550)
Proceeds from exercise of stock options 4,800
Proceeds from exercise of pre-funded warrants 168,334
Proceeds from exercise of common stock warrants 647,422
Payments on finance leases (1,832) (2,546)
Net cash provided by financing activities 4,158,679 248,203
Net change in cash (12,426) 986,651
Cash at beginning of year 2,290,483 396,579
Cash at end of period 2,278,057 1,383,230
Supplemental disclosures of cash flow information:    
Cash paid for interest 158,490 125,456
Operating leases - right of use assets and lease liabilities at inception of lease $ 16,364