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Consolidated Balance Sheets - USD ($)
Mar. 31, 2023
Mar. 31, 2022
Current Assets    
Cash $ 2,894,574 $ 2,290,483
Accounts receivable related party - Ault Alliance, Inc. 2,075,086 2,785,038
Due from Crestmark Bank $ 100,822
Other Receivable, after Allowance for Credit Loss, Current, Related Party, Type [Extensible Enumeration] Related Party [Member] Related Party [Member]
Inventories, net $ 9,639,992 $ 14,161,636
Prepaid expenses and other current assets 266,068 344,409
Deferred financing costs 84,667 7,813
Total Current Assets 15,199,465 19,842,413
Property and equipment, net 633,207 565,094
Deferred financing costs, net of current portion 130,528
Deferred tax assets 892,559
Operating Leases - right of use assets 561,185 1,279,347
Other non-current assets 124,212 86,441
Total Assets 16,648,597 22,665,854
Current Liabilities    
Accounts payable 1,769,348 5,328,215
Accrued expenses 2,265,424 1,732,355
Revolving lines of credit 2,500,000
Refunds due to customers 583,323 97,968
Reserve for sales returns 900,000 990,000
Current portion of finance leases 18,162 7,605
Current portion of installment notes 80,795 74,300
Current portion of operating lease liabilities 508,515 876,259
Subordinated note payable - Starlight Marketing Development, Ltd. 352,659
Total Current Liabilities 6,125,567 12,022,411
Finance leases, net of current portion 46,142 10,620
Installment notes, net of current portion 57,855 138,649
Operating lease liabilities, net of current portion 87,988 457,750
Total Liabilities 6,317,552 12,629,430
Commitments and Contingencies
Shareholders’ Equity    
Preferred stock, $1.00 par value; 1,000,000 shares authorized; no shares issued and outstanding
Common stock $0.01 par value; 100,000,000 shares authorized; 3,184,439 shares issued, 3,167,489 shares outstanding and 1,221,209 shares issued and outstanding, respectively 31,675 12,212
Additional paid-in capital 29,822,205 24,902,694
Subscriptions receivable (5,891)
Accumulated deficit (19,516,944) (14,878,482)
Total Shareholders’ Equity 10,331,045 10,036,424
Total Liabilities and Shareholders’ Equity 16,648,597 22,665,854
Related Party [Member] | Stingary Group Inc [Member]    
Current Assets    
Accounts receivable related party - Ault Alliance, Inc. 218,328 152,212
Related Party [Member] | Ault Alliance Inc [Member]    
Current Assets    
Accounts receivable related party - Ault Alliance, Inc. 20,750
Related Party [Member] | Starlight Consumer Electronics Co Ltd [Member]    
Current Liabilities    
Due to related party - Starlight R&D, Ltd. 14,400
Related Party [Member] | Starlight R&D Ltd [Member]    
Current Liabilities    
Due to related party - Starlight R&D, Ltd. $ 48,650