0001079973-17-000347.txt : 20170614 0001079973-17-000347.hdr.sgml : 20170614 20170614160240 ACCESSION NUMBER: 0001079973-17-000347 CONFORMED SUBMISSION TYPE: 10-K PUBLIC DOCUMENT COUNT: 60 CONFORMED PERIOD OF REPORT: 20170331 FILED AS OF DATE: 20170614 DATE AS OF CHANGE: 20170614 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ENCISION INC CENTRAL INDEX KEY: 0000930775 STANDARD INDUSTRIAL CLASSIFICATION: SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841] IRS NUMBER: 841162056 STATE OF INCORPORATION: CO FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: 10-K SEC ACT: 1934 Act SEC FILE NUMBER: 001-11789 FILM NUMBER: 17911188 BUSINESS ADDRESS: STREET 1: 6797 WINCHESTER CIRCLE CITY: BOULDER STATE: CO ZIP: 80301 BUSINESS PHONE: 3034442600 MAIL ADDRESS: STREET 1: 6797 WINCHESTER CIRCLE CITY: BOULDER STATE: CO ZIP: 80301 FORMER COMPANY: FORMER CONFORMED NAME: ELECTROSCOPE INC DATE OF NAME CHANGE: 19960502 10-K 1 encision_10k-033117.htm FORM 10-K

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 10-K

(Mark One)

☒	ANNUAL REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal year ended March 31, 2017

☐	TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from _______ to _______

Commission File No.: 0-28604

ENCISION INC.

(Exact name of registrant as specified in its charter)

Colorado		84-1162056
(State or other jurisdiction of incorporation or organization)		(I.R.S. Employer Identification No.)

6797 Winchester Circle, Boulder, Colorado		80301
(Address of principal executive offices)		(Zip Code)

Registrant's telephone number, including area code: (303) 444-2600

Securities registered under Section 12(b) of the Act: Common Stock, no par value

Securities registered under Section 12(g) of the Act: None

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes ☐ No ☒

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or 15(d) of the Exchange Act. Yes ☐ No ☒

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act during the past 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes ☒ No ☐

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Website, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§ 229.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). Yes ☒ No ☐

Indicate by check mark if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K (§ 229.405 of this chapter) is not contained herein, and will not be contained, to the best of registrant's knowledge, in definitive proxy or information statements incorporated by reference in Part III of this Form 10-K or any amendment to this Form 10-K. ☐

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting, or a emerging growth company. See the definitions of "large accelerated filer," "accelerated filer", "smaller reporting company", "emerging growth company" in Rule 12b-2 of the Exchange Act. (Check one):

Large accelerated filer ☐		Accelerated filer ☐
Non-accelerated filer ☐		Smaller reporting company ☒
Emerging growth company ☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

If an emerging growth company, indicate by check mark if the registrant has elected to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☐ No ☒

As of September 30, 2016, the aggregate market value of the shares of common stock held by non-affiliates of the issuer on such date was $2,042,337. This figure is based on the average bid and asked price of $0.35 per share of the issuer's common stock on September 30, 2016 as quoted on the OTC Bulletin Board.

The number of shares outstanding of each of the issuer's classes of common equity, as of the last practicable date.

Common Stock, no par value	10,683,355
(Class)	(Outstanding at May 31, 2017)

Documents Incorporated by Reference: Definitive Proxy Statement for the 2017 Annual Shareholders' Meeting to be filed with the Securities and Exchange Commission and incorporated by reference as described in Part III. The 2017 Proxy Statement will be filed within 120 days after the end of the fiscal year ended March 31, 2017.

Table of Contents

		Page
PART I
Item 1.	Business	2
Item 1A.	Risk Factors	9
Item 1B.	Unresolved Staff Comments	11
Item 2.	Properties	11
Item 3.	Legal Proceedings	11
Item 4.	Mine Safety Disclosures	11

PART II
Item 5.	Market for Registrant's Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities	12
Item 6.	Selected Financial Data	12
Item 7.	Management's Discussion and Analysis of Financial Condition and Results of Operations	12
Item 7A.	Quantitative and Qualitative Disclosures About Market Risk	15
Item 8.	Financial Statements and Supplementary Data	16
Item 9.	Changes in and Disagreements with Accountants on Accounting and Financial Disclosure	31
Item 9A.	Controls and Procedures	31
Item 9B.	Other Information	31

PART III
Item 10.	Directors, Executive Officers and Corporate Governance	32
Item 11.	Executive Compensation	32
Item 12.	Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters	32
Item 13.	Certain Relationships and Related Transactions, and Director Independence	32
Item 14.	Principal Accounting Fees and Services	32

PART IV
Item 15.	Exhibits, Financial Statement Schedules	33
Item 16.	Form 10-K Summary	33

Forward-Looking Statements

Statements contained in this Annual Report on Form 10-K include forward looking statements within the meaning of the Private Securities Litigation Reform Act of 1995 and involve substantial risks and uncertainties that may cause actual results to differ materially from those indicated by the forward looking statements. All forward looking statements in this Annual Report on Form 10-K, including statements about our strategies, expectations about new and existing products, market demand, acceptance of new and existing products, technologies and opportunities, market size and growth, and return on investments in products and market, are based on information available to us on the date of this document, and we assume no obligation to update such forward looking statements. In some cases, you can identify forward looking statements by terminology such as "may", "will", "should", "could", "expects", "plans", "intends", "anticipates", "believes", "estimates", "predicts", "potential", or "continue" or the negative of such terms or other comparable terminology. Readers of this Annual Report on Form 10-K are strongly encouraged to review the section entitled "Risk Factors".

PART I

Item 1. Business

Company Overview

Encision Inc. ("Encision", "we", "us", "our" or the "Company"), a medical device company based in Boulder, Colorado, has developed and markets innovative technology that provides unprecedented outcomes and patient safety in minimally-invasive surgery. We believe that our patented Active Electrode Monitoring (AEM®) Surgical Instruments are changing the marketplace for electrosurgical devices and laparoscopic instruments by providing a solution to a well-documented hazard unique to laparoscopic surgery.

We address market opportunities created by the increase in minimally-invasive surgery ("MIS") and surgeons' use of electrosurgery devices in these procedures. The product opportunity exists in that monopolar electrosurgery instruments used in laparoscopic procedures provide excellent clinical results, but are also susceptible to causing inadvertent collateral tissue damage outside the surgeon's field of view. The risk of unintended electrosurgical burn injury to the patient in laparoscopic surgery has been well documented. This risk poses a threat to patient safety, including the risk of death, and creates liability exposure for surgeons and hospitals, and increased and preventable readmissions. Our technology helps to reduce hospital risk and liability.

Our patented AEM technology provides surgeons with the desired tissue effects of cutting and coagulating tissue in laparoscopic procedures, while preventing stray electrosurgical energy that can cause complications and even death. AEM Surgical Instruments are equivalent to conventional instruments in size, shape, ergonomics and functionality, but they incorporate a proprietary shield and electrically connect to an Active Electrode Monitor to dynamically and continuously monitor the flow of electrosurgical current, thereby preventing patient injury from stray monopolar energy. With our "shielded and monitored" instruments, surgeons are able to perform electrosurgical procedures more safely, effectively and economically than is possible using conventional instruments.

AEM technology has been recommended and endorsed by sources from many groups involved in MIS. Surgeons, nurses, biomedical engineers, the medicolegal community, malpractice insurance carriers and electrosurgical device manufacturers advocate the use of AEM technology.

Business Highlights

Proprietary, Patented Technology

We have developed and launched patented AEM Surgical Instruments and Monitors that enhance patient safety and patient outcomes in laparoscopic surgical procedures. We have been issued 14 unexpired patents relating to AEM technology from the United States Patent and Trademark Office, each encompassing multiple claims, and which have between six and fourteen years remaining. We also have patents relating to AEM technology issued in Europe, Japan, Canada and Australia.

Technology Solves a Well Documented Risk in Minimally Invasive Surgery

MIS offers significant benefits for patients by reducing trauma, hospital stays, recovery times and medical costs. However, these benefits have not been achieved without the emergence of new risks. The risk of unintended tissue damage from stray electrosurgical energy has been well documented. Such injuries can be especially troubling given that often these injuries are out of the field of view, can go unrecognized at the time of surgery, and can lead to a cascade of adverse events, including death. Our patented AEM technology eliminates the risk of stray electrosurgical burns in MIS while providing surgeons with the tissue effects they desire.

Product Line has been Developed and Launched

Our AEM Surgical Instruments and Monitors have been engineered to provide a seamless transition for surgeons switching from conventional laparoscopic instruments. AEM technology has been integrated into instruments that have the same look, feel and functionality as conventional instruments that surgeons have been using for years. The AEM product line encompasses a full range of instrument sizes, types and styles favored by surgeons. Additionally, we continued to improve quality and added our AEM EndoShield™ Burn Protection System ("EndoShield"), during our fiscal year ended March 31, 2016. In April 2016, we launched our AEM EndoShield® 2 Burn Protection System ("EndoShield 2"). The EndoShield 2 can be used for a number of surgical procedures without reprocessing, reduces the customer's cost per use significantly, and eliminates a significant barrier to adoption. Thus, hospitals can make a complete and smooth conversion to our product line, thereby advancing patient safety in MIS. In March 2017, we began to sell our next-generation AEM® Burn Protection Cable.

Emerging as a Standard of Care

We believe that AEM technology is following a similar path as previous technological developments in surgery. Throughout the history of electrosurgery, companies that have developed significant technological breakthroughs in patient safety have seen their technologies become widely used. As with "Isolated" electrosurgical generators in the 1970s and with "REM" technology in the 1980s, AEM technology is receiving the broad endorsements that drove these previous new technologies to becoming a standard of care. We believe that it is possible to follow a course similar to that of pulse oximetry in becoming a standard of care. Our proprietary AEM technology enhances patient safety in MIS, especially in light of laparoscopic instruments being in closer proximity with single-port and reduced-port approaches. As a result, knowledgeable clinicians are now advocating AEM technology's use.

Developing Distribution Network is Advancing Utilization of AEM Technology

Our AEM technology, in the hands of a sales network with broad access to the surgery marketplace, will help to increase utilization and market share. Historically, our sales and marketing efforts have been hindered by our small size and limited distribution channels. While these limitations continue, we improved our sales network which provided new hospital accounts with AEM technology in our fiscal year ended March 31, 2017. Our supplier agreements with Group Purchasing Organizations ("GPOs") and other key hospitals systems, such as Ascension and HPG, are beginning to expose more hospitals to the benefits of our AEM technology.

Market Overview

We believe that our patented AEM technology provides us with marketing leverage toward gaining an increased share, both in terms of penetrations, as well as increasing our impact per procedure with AEM instrumentation.

In the 1990s, surgeons began widespread use of minimally invasive surgical techniques. The benefits of MIS are substantial and include reduced trauma for the patient, reduced hospital stay, shorter recovery time and lower medical costs. With improvements in the surgical laparoscopic camera and in the variety of available instruments, laparoscopic surgery became popular among general surgeons, gynecologic surgeons and other specialties. Laparoscopy now accounts for a large percentage of all surgical procedures performed in the United States. Approximately 75% of surgeons employ monopolar electrosurgery for laparoscopy according to INTERactive SURVeys. There are over 4.4 million laparoscopic procedures performed annually in the United States, and this number is increasing annually. (Note: except as otherwise stated, market estimates in this section are as reported by Patient Safety & Quality Healthcare).

A component of the endoscopic surgery products market includes laparoscopic hand instruments, including scissors, graspers, dissectors, forceps, suction/irrigation devices, clip appliers and other surgical instruments of various designs, which provide a variety of tissue effects. Among the laparoscopic hand instruments, approximately $500 million in sales annually are derived from instruments designed for "monopolar" electrosurgical utility. This market for laparoscopic monopolar electrosurgical instruments is the market we are targeting with our innovative AEM Surgical Instruments. Our proprietary AEM product line supplants the conventional "non-shielded, non-monitored" electrosurgical instruments commonly used in laparoscopic surgery.

When a hospital decides to use our AEM technology, we make recurring sales to such hospital for replacement instruments. Sales from reusable and disposable AEM products in hospitals represented over 90% of our sales in the fiscal year ended March 31, 2017, and we expect this sales stream to grow as new hospitals increasingly adopt AEM technology and existing hospitals increase usage of AEM instrumentation. We also expect to increase the value per procedure delivered to our customers and, therefore, expect the dollars per procedure to increase. AEM Instruments are competitively priced compared to conventional laparoscopic instruments.

We aim to further develop the market by continuing to educate healthcare professionals about the benefits of AEM technology to advance patient safety. We are developing new devices that integrate AEM technology, which we believe will have high surgeon appeal. We are also working to improve the reach of our sales network to key decision makers who purchase or recommend the purchase of laparoscopic instruments and electrosurgical devices. We are also pursuing relationships with selected GPOs, hospital systems and integrated delivery networks to assist in promoting the benefits of AEM technology. We are seeking increasing international opportunities for AEM technology sales. We estimate sales outside the U.S. to be at least as large as that of the U.S. market. We are growing our presence in Australia and New Zealand and are seeking a new presence in the Middle East, Europe, Canada and Asia. As decisions are made at a system level, our intent is to highlight the clinical, economic and safety benefits of using AEM technology.

The Technology

Stray Electrosurgical Burn Injury to the Patient

Electrosurgical technology is a valuable and prevalent resource for surgeons. Since its introduction in the 1930s, electrosurgical technology has continually evolved and is estimated to be used in over 75% of all surgeries.

The primary form of electrosurgery, monopolar electrosurgery, is a standard tool for general surgeons throughout the world. In monopolar electrosurgery, the surgeon uses an instrument (typically scissors, grasper/dissectors, spatula blades or suction-irrigation electrodes) to deliver electrical current to patient tissue. This "active electrode" provides the surgeon with the ability to cut, coagulate or ablate tissue as needed during the surgery. With the advent of MIS procedures, surgeons have continued using monopolar electrosurgery as a primary tool for hemostatic incision, coagulation of bleeding tissues, excision and ablation. Unfortunately, conventional laparoscopic electrosurgical instruments from competing manufacturers are susceptible to emitting stray electrical currents during the procedure. This risk is exacerbated by the fact that laparoscopic camera systems limit the surgical field of view. Ninety percent of the instrument may be outside the surgeon's field of view at any given time during the surgery.

The dangers of stray energy are twofold. Not only is there the danger created by the burn injury itself, but there is the compounding danger that the burn will go unnoticed during the surgery and be allowed to manifest post-operatively as fecal peritonitis or other potentially deadly and devastating outcomes. In many cases, the surgeon cannot detect stray electrosurgical burns at the time of the procedure because it is out of their field of visualization. The resulting complication usually presents itself days later in the form of a severe infection or sepsis, which often results in a hospital readmission and a difficult course of remedial surgeries and prolonged hospital recovery for the patient. This situation has even resulted in fatalities.

Stray electrosurgical burn injury can result from two causes – instrument insulation failure and capacitive coupling. Instrument insulation failure can be a common occurrence with laparoscopic instruments. Conventional active electrodes for laparoscopic surgery are designed with the same basic construction – a single conductive element and an outer insulation coating. Unfortunately, this insulation can fail during the course of normal use during surgery. One university study found insulation defects in new disposable instruments before they were used or after limited surgical use. It is also possible for instrument insulation to become flawed during the handling, cleaning and sterilization process. This common insulation failure can allow electrical currents to "spark" from the instrument to unintended and unseen tissue with potentially serious consequences for the patient, such as bowel perforations. Four different studies indicate that the insulation failure rate in reusable instruments can be as high as one in five. Capacitive coupling is another way stray electrosurgical energy can cause unintended burns during laparoscopy. Capacitive coupling is an electrical phenomenon that occurs when current is induced from the instrument to nearby tissue or another instrument despite intact insulation. This potential for capacitive coupling is present in all laparoscopic surgeries that utilize monopolar electrosurgery devices and are likely to occur outside the surgeon's field of view.

Conventional, "non-shielded, non-monitored" laparoscopic instruments are susceptible to causing unintended, unseen burn injuries to the patient in MIS. Instrument insulation failure and capacitive coupling are the primary causes of stray electrosurgical burns in laparoscopy and are the two events over which the surgical team has traditionally had any control. Although alternative forms to monopolar electrosurgery energy exist, these alternative energies tend to be less effective, take longer to achieve the desired surgical effect and are more costly.

Encision's AEM Surgical Instruments

Active electrode monitoring technology eliminates the risk of stray electrical energy caused by instrument insulation failure and capacitive coupling, and thus prevents unintended burn injuries to patients.

AEM Surgical Instruments are an innovative solution to stray electrosurgical burns in laparoscopic surgery and are designed with the same look, feel and functionality as conventional instruments. They direct electrosurgical energy where the surgeon desires, while continuously monitoring the current flow to prevent stray electrosurgical energy from instrument insulation failure or capacitive coupling.

Whereas conventional instruments are simply a conductive element with a layer of insulation coating, AEM Surgical Instruments have a patented, multi-layered design with a built-in "shield," a concept much like the third-wire ground in standard electrical cords. The shield in these instruments is electrically connected and referenced back to an AEM Monitor at the electrosurgical generator. In the event of a harmful level of stray electrical energy, the monitor shuts down the power at the source, assuring patient safety. If instrument insulation failure should occur, the AEM system, while continually monitoring the instrument, immediately interrupts monopolar output from the electrosurgical generator and alerts the surgical staff. The AEM system protects against capacitive coupling by providing a neutral return path for "capacitive" electrical energy. Capacitive energy is continually drained away from the instrument and away from the patient through the protective shield built into all AEM instruments and the connected AEM Monitor.

The AEM system consists of shielded 5mm AEM Instruments and an AEM monitor. The AEM Instruments are designed to function identically to the conventional 5mm instruments that surgeons are familiar with, but with the added benefit of enhanced patient safety. Our entire line of laparoscopic instruments has the integrated AEM design and includes the full range of instruments that are common in laparoscopic surgery today. The AEM monitor is compatible with most electrosurgical generators. AEM Surgical Instruments provide enhanced patient safety, require no change in surgeon technique and are cost competitive. Thus, conversion to AEM Surgical Instruments is easy and economical.

Historical Perspective

We were organized as a Colorado corporation in 1991 and spent several years developing the AEM monitoring system and protective sheaths to adapt to conventional electrosurgical instruments. During this period, we conducted product trials and applied for patents with the United States Patent and Trademark Office and with International patent agencies. Our patents relate to the basic shielding and monitoring technologies that we incorporate into our AEM products. As of March 31, 2017, we have 14 unexpired United States patents relating to specific implementations of shielding and monitoring in instruments and continue to add patents as we further develop our proprietary technology and its applications.

As we evolved, it was clear to us that our "active electrode monitoring" technology needed to be integrated into the standard laparoscopic instrument design. As the development program proceeded, it also became apparent that the merging of electrical and mechanical engineering skills in the instrument development process for our patented, integrated electrosurgical instruments was a complex and difficult task. As a result, instruments with integrated AEM technology were not completed for several years. Prior to offering a full range of laparoscopic electrosurgical instrumentation, it was difficult for hospitals to commit to the AEM solution, as we did not have adequate comparable surgical instrument options to match surgeon demand.

With the broad array of AEM instruments now available, the surgeon has a wide choice of instrument options and does not have to change surgical technique to use our AEM products. Since conversion to AEM technology is transparent to the surgeon, hospitals can now universally convert to AEM technology, thus providing all of their laparoscopic surgery patients a higher level of safety. This development coincides with the continued expansion of independent endorsements for AEM technology. Recommendations from the malpractice insurance and medicolegal communities complement the broad clinical endorsements that AEM technology has garnered over the past few years, leading to better awareness for the benefits of the technology.

Products

We produce and market a full line of AEM Instruments, which are "shielded and monitored" to prevent stray electrosurgical burns from insulation failure and capacitive coupling. Our product line includes a broad range of endo-mechanical instruments (scissors, graspers and dissectors), fixed-tip electrodes and suction-irrigation electrodes. These AEM Instruments are available in a wide array of reusable and disposable options. Also, we have a line of handles that are used for advanced laparoscopic procedures that incorporate stiffer shafts and ergonomic features. In addition, we market an AEM monitor product line that is used in conjunction with AEM Instruments. During our fiscal year ended March 31, 2016, we introduced our AEM EndoShield® Burn Protection System. In April 2016, we launched our AEM EndoShield® 2 Burn Protection System ("EndoShield 2"). The EndoShield 2 can be used for a number of surgical procedures without reprocessing, reduces the customer's cost per use significantly, and eliminates a significant barrier to adoption. The EndoShield and EndoShield 2 integrate our patented AEM technology into a disposable smart cord and eliminates the need for a separate AEM monitor. It is changing the marketplace for electrosurgical devices and laparoscopic instruments by providing a solution to a well documented hazard unique to laparascopic surgery.

Sales and Marketing Overview

We believe that AEM technology can become the standard of care in laparoscopic surgery worldwide. Our marketing efforts are focused on building awareness by providing technical education for Health Care Providers on the dangers of stray electrosurgical energy and in providing clinical and economic evidence to substantiate the value of AEM technology to Hospitals, their Staff, and their patients. We also leverage relationships with prominent Hospitals and Surgeons where AEM Technology has increased their level of patient care and improved their overall surgical outcomes.

In addition, there is increasing public interest in the reduction of medical errors and the advancement of patient safety. For example, the National Quality Forum and CMS (Centers for Medicare and Medicaid Services) recognize "patient death or serious disability associated with a burn incurred from any source while being cared for in a healthcare facility" as a "never-event". We believe that the credibility and importance of our technology is complemented by this expanding public interest in advancing patient safety in new CMS Hospital Quality Metrics. The Center for Medicare and Medicaid Services published its Hospital-Acquired Condition Reduction Program, effective October 1, 2014. At that time, the program began to levy as much as a 1% penalty on Medicare reimbursements on hospitals in the lower quadrant of performance for selected quality indicators, including accidental puncture and laceration ("APL"). An example of an APL includes the use of a cautery device (electrosurgery) or scissors to dissect a tissue plane that errantly causes an injury to underlying bowels.

To cost effectively expand market coverage, we focus on optimizing our distribution network comprised of direct and independent sales representatives who are managed and directed by our regional sales managers throughout the United States. In some instances, customers have recognized the patient safety risks inherent in monopolar electrosurgery and have accepted AEM technology as the way to eliminate those risks. In other instances, we have found selling the concept behind AEM technology more difficult. This difficulty is due to several factors, including the necessity to make surgeons, nurses and hospital risk managers aware of the potential for unintended electrosurgical burns (which exists when conventional instruments are used during laparoscopic monopolar electrosurgery) and the resulting increased patient injury and medicolegal liability exposure. Additionally, we must contend with the overall lack of single purchasing points in the industry (surgeons, hospital personnel, and value analysis committees have to be in substantial agreement as to the benefits of new technology), and the resulting need to make multiple sales calls on personnel with the authority to commit to hospital expenditures. Other challenges include the fact that many hospitals have exclusive contractual agreements with manufacturers of competing surgical instruments.

Our goal is to optimize a network that has experience selling into the hospital operating room environment. We believe that improvement in this network offers us the best opportunity to cost effectively broaden acceptance of our product line and generate increased and recurring sales. Additionally, we are pursuing supplier agreements with the major selected GPOs, hospital systems and integrated delivery networks.

In addition to the efforts to broaden market acceptance in the United States, we have contracted with independent distributors in Canada, Australia, New Zealand, Great Britain and the Netherlands to market our products internationally. We have achieved Conformité Européene ("CE") marking for our products so that we may sell into the European marketplace. The CE marking indicates that a manufacturer has conformed to all of the obligations imposed by European health, safety and environmental legislation. While CE certification opens up incremental markets in Europe, our distribution options in the European marketplace are developing, and sales in international markets are small.

We believe that the expanding awareness for AEM technology through education and the improved sales network of independent representatives will provide the basis for increased sales and continuing profitable operations. However, these measures, or any others that we may adopt, may not result in increased sales or profitable operations.

Research and Development

We aim to continually expand our AEM Instrument product line to satisfy the evolving needs of surgeons. For AEM technology to fully become a standard of care, we must satisfy surgeons' preferred instrument shapes, sizes, styles and functionality with integrated AEM technology. This commitment includes expanding the styles of electrosurgical instruments available for MIS applications so that the conversion to AEM technology is transparent to surgeons and does not require significant change in their current surgical techniques. We employ full-time engineers and use independent contractors from time to time in our research and product development efforts. This group continuously explores ways to broaden and enhance the product line. Current research and development efforts are focused primarily on line-extension projects to further expand our AEM Instrument product offering to increase surgeons' choices and options in laparoscopic surgery. Our research and development expenses were $1,126,630 in fiscal year 2017 and $1,249,787 in fiscal year 2016. We expense research and development costs for products and processes as incurred. Costs that are included in research and development expenses include direct salaries, contractor fees, materials, facility costs and administrative expenses that relate to research and development.

Manufacturing, Regulatory Affairs and Quality Assurance

We engage in various manufacturing and assembly activities at our leased facility in Boulder, Colorado. These operations include disposable scissor inserts manufacturing and assembly of our AEM Instrument system as well as fabrication, assembly and test operations for instruments, monitors and accessories. We also have relationships with a number of outside suppliers, including New Deantronics, Inc., who accounted for approximately 22% of our purchases in fiscal year 2017, who provide primary sub-assemblies, various electronic and sheet metal components, and molded parts used in our products.

We believe that the use of both internal and external manufacturing capabilities allows for increased flexibility in meeting our customer delivery requirements and significantly reduces the need for investment in specialized capital equipment. We have developed multiple sources of supply where possible. Our relationship with our suppliers is generally limited to individual purchase order agreements supplemented, as appropriate, by contractual relationships to help ensure the availability and low cost of certain products. All components, materials and sub-assemblies used in our products, whether produced in-house or obtained from others, are inspected to ensure compliance with our specifications. All finished products are subject to our quality assurance and performance testing procedures.

As discussed in the section on Government Regulation, we are subject to the rules and regulations of the United States Food and Drug Administration ("FDA"). Our leased facility of 28,696 square feet contains approximately 15,100 square feet of manufacturing, regulatory affairs and quality assurance space. The facility is designed to comply with the Quality System Regulation ("QSR"), as specified in published FDA regulations. Our latest inspection by the FDA occurred in December 2012.

We achieved CE marking in August 2000, which required prior certification of our quality system and product documentation. Maintenance of the CE marking status requires periodic audits of the quality system and technical documentation by our European Notified Body, LGA InterCert. The most recent audit was completed in October 2015.

Patents, Patent Applications and Intellectual Proprietary Rights

We have invested heavily in an effort to protect our valuable technology, and, as a result of this effort, we have been issued 14 unexpired relevant patents that together form a significant intellectual property position. Our patents relate to the basic shielding and monitoring technologies that we incorporate into our AEM products. As of March 31, 2017, we have 14 unexpired United States patents relating to specific implementations of shielding and monitoring in instruments. As of March 31, 2017, there are between seven and thirteen years remaining on our AEM patents. We have seven patent applications in process and we have four trademarks.

Our technical progress depends to a significant degree on our ability to maintain patent protection for products and processes, to preserve our trade secrets and to operate without infringing the proprietary rights of third parties. Our policy is to attempt to protect our technology by, among other things, filing patent applications for technology that we consider important to the development of our business. The validity and breadth of claims covered in medical technology patents involve complex legal and factual questions and, therefore, may be highly uncertain. Even though we hold patented technology, others might copy our technology or otherwise incorporate our technology into their products.

We require our employees to execute non-disclosure agreements upon commencement of employment. These agreements generally provide that all confidential information developed or made known to the individual by us during the course of the individual's employment is our property and is to be kept confidential and not to be disclosed to third parties.

Competition

The electrosurgical device market is intensely competitive and tends to be dominated by a relatively small group of large and well-financed companies. We compete directly for customers with those companies that currently make conventional electrosurgical instruments. Larger competitors include Advanced Surgical Technologies Group (a division of Medtronic plc) and Ethicon Endo-Surgery (a division of Johnson & Johnson). While we know of no competitor (including those referenced above) that can provide a continuous solution to stray electrosurgical burns, the manufacturers of conventional (non-monitored, non-shielded) instruments will resist any loss of market share resulting from the presence of our products in the marketplace. What clearly differentiates us from the competition is that while competitive technologies may somewhat reduce the risk of stray energy burns, only AEM Technology completely eliminates it.

We also believe that manufacturers of products based on alternative technology to monopolar electrosurgery are our competitors. These alternative technologies include other "advanced energy" technologies such as bipolar electrosurgery, laser surgery and ultrasonic dissector sealers. Leading manufacturers in these areas include Advanced Surgical Technologies Group, Gyrus/ACMI (a division of Olympus Corporation and a leader in bi-polar electrosurgery), Lumenis (laser surgery) and Ethicon Endo-Surgery (a division of Johnson and Johnson, manufacturers of the harmonic scalpel). We believe that monopolar electrosurgery offers substantial competitive, functional and financial advantages over these alternative energy technologies and will remain the primary tool for the surgeon, as it has been for decades. However, the risk exists that these alternative technologies may gain greater market share and that new competitive techniques may be developed and introduced.

As mentioned in the Sales and Marketing discussion, the competitive issues involved in selling our AEM product line do not primarily revolve around a comparison of cost or features, but rather involve generating an awareness of the inherent hazards of electrosurgery and the potential for injury to the patient. This involves conceptual selling, rather than just product selling, which results in a longer sales cycle and generally higher sales costs. Independent endorsements of AEM technology have greatly enhanced the credibility of AEM Instruments. However, our efforts to increase market awareness of this technology may not be successful, and our competitors may develop alternative strategies and/or products to counter our marketing efforts.

Many of our competitors and potential competitors have widely-used products and significantly greater financial, technical, product development, marketing and other resources. In addition to our direct sales force, we utilize a network of independent distributor representatives in selected areas. In some cases, our options for independent distribution have conflicting and competing product interests which compromise our ability to make market advances in certain areas. We may not be able to compete successfully against current and future competitors, and competitive pressures faced by us may have a material adverse impact on our business, operating results and financial condition.

Government Regulation

Government regulation in the United States and other countries is a significant factor in the development and marketing of our products and in our ongoing manufacturing, research and development activities. The FDA regulates us and our products under a number of statutes, including the Federal Food, Drug and Cosmetics Act (the "FDC Act"). Under the FDC Act, medical devices are classified as Class I, II or III on the basis of the controls deemed necessary to reasonably ensure their safety and effectiveness. Class I devices are subject to the least extensive controls, as their safety and effectiveness can be reasonably assured through general controls (e.g., labeling, pre-market notification and adherence to QSR). For Class II devices, safety and effectiveness can be assured through the use of special controls (e.g., performance standards, post-market surveillance, patient registries and FDA guidelines). Class III devices (e.g., life-sustaining or life-supporting implantable devices or new devices which have been found not to be substantially equivalent to legally marketed devices) require the highest level of control, generally requiring pre-market approval by the FDA to ensure their safety and effectiveness. Our products are Class II devices.

If a manufacturer or distributor of medical devices can establish that a proposed device is "substantially equivalent" to a legally marketed Class I or Class II medical device or to a Class III medical device for which the FDA has not required a pre-market approval application, the manufacturer or distributor may seek FDA marketing clearance for the device by filing a 510(k) pre-market notification. Following submission of the 510(k) notification, the manufacturer or distributor may not place the device into commercial distribution in the United States until an order has been issued by the FDA. The FDA's target for issuing such orders is within 90 days of submission, but the process can take significantly longer. The order may declare the FDA's determination that the device is "substantially equivalent" to another legally marketed device and allow the proposed device to be marketed in the United States. The FDA may, however, determine that the proposed device is not substantially equivalent or may require further information, such as additional test data, before making a determination regarding substantial equivalence. Any adverse determination or request for additional information could delay market introduction and have a material adverse effect on our continued operations. We have received a favorable 510(k) notification for our AEM monitors and AEM Instruments, all of which are designated as Class II medical devices.

Labeling and promotional activities are subject to scrutiny by the FDA and, in certain instances, by the Federal Trade Commission. The FDA also imposes post-marketing controls on us and our products, and registration, listing, medical device reporting, post-market surveillance, device tracking and other requirements on medical devices. Failure to meet these pervasive FDA requirements or adverse FDA determinations regarding our clinical and preclinical trials could subject us and/or our employees to injunction, prosecution, civil fines, seizure or recall of products, prohibition of sales or suspension or withdrawal of any previously granted approvals, which could lead to a material adverse impact on our financial position and results of operations.

The FDA regulates our quality control and manufacturing procedures by requiring us and our contract manufacturers to demonstrate compliance with the QSR as specified in published FDA regulations. The FDA requires manufacturers to register with the FDA, which subjects them to periodic FDA inspections of manufacturing facilities. If violations of applicable regulations are noted during FDA inspections of our manufacturing facilities or the facilities of our contract manufacturers, the continued marketing of our products may be adversely affected. Such regulations are subject to change and depend heavily on administrative interpretations. In October 2015, the FDA conducted a QSR inspection of our facilities. We believe that we have the internal resources and processes in place to be reasonably assured that we are in compliance with all applicable United States regulations regarding the manufacture and sale of medical devices. However, if we were found not to be in compliance with the QSR, in the future, such findings could result in a material adverse impact on our financial condition, results of operations and cash flows.

Sales of medical devices outside of the United States are subject to United States export requirements and foreign regulatory requirements. Legal restrictions on the sale of imported medical devices vary from country to country. The time required to obtain approval by a foreign country may be longer or shorter than that required for FDA approval and the requirements may differ. Our Certificate of Export from the United States Department of Health and Human Services has expired and we will seek to renew it. However, a specific foreign country in which we wish to sell our products may not accept or continue to accept the Certificate of Export. Entry into the European Economic Area market also requires prior certification of our quality system and product documentation. We achieved CE marking in August 2000, allowing a launch into the European marketplace. Maintenance of the CE marking status requires annual audits of the quality system and technical documentation by our European Notified Body, TUV Rheinland. The most recent audit was completed in October 2016. In addition to licensing, entry into the Canadian market now requires quality system certification to ISO 13485:2003. Our quality system was granted recertification in January 2015, and certification was verified by TUV Rheinland.

During our March 31, 2017 quarter, we received a letter from the FDA. The letter contained a questionnaire regarding Stray Energy and how to prevent patient injuries from Stray Energy during laparoscopic procedures. We provided the FDA with extensive information on burns and our program for eliminating them. The FDA has not yet responded to us.

Environmental Laws and Regulations

From time to time we receive materials returned from customers, sales representatives and other sources which are potentially biologically hazardous. These materials are segregated, and disposed of in accordance with specific procedures that minimize potential exposure to employees. The costs of compliance with these procedures are not significant. Our operations, in general, do not involve the use of environmentally sensitive materials.

Insurance

We are covered under comprehensive general liability insurance policies, which have per occurrence and aggregate limits of $1 million and $2 million, respectively, and a $10 million umbrella policy. We maintain customary property and casualty, workers' compensation, employer liability and other commercial insurance policies.

Employees

As of March 31, 2017, we employed 31 full-time and 4 part-time individuals, of which 7 full-time and 1 part-time are engaged directly in research, development and regulatory activities, 12 full-time and 2 part-time in manufacturing/operations, 8 full-time in marketing and sales, and 4 full-time and 1 part-time in administrative positions. None of our employees are covered by a collective bargaining agreement, and we consider our relations with our employees to be good.

Item 1A. Risk Factors

You should carefully consider the risk factors described below. If any of the following risk factors actually occur, our business, prospects, financial condition or results of operations would likely suffer. In such case, the trading price of our common stock could fall, resulting in the loss of all or part of your investment. You should look at all these risk factors in total. Some risk factors may stand on their own. Some risk factors may affect (or be affected by) other risk factors. You should not assume we have identified these connections. You should not assume that we will always update these and future risk factors in a timely manner. We are not undertaking any obligation to update these risk factors to reflect events or circumstances after the date of this report or to reflect the occurrence of unanticipated events.

Among the factors that could cause future results and financial condition to be materially different from expectations are:

Our products may not be accepted by the market. The success of our products and our financial condition depends on the acceptance of AEM products by the medical community in commercially viable quantities during fiscal year 2018 and beyond. We cannot predict how quickly or how broadly AEM products will be accepted by the medical community. We need to continually educate the marketplace about the potential hazards involved in the use of conventional electrosurgical products during MIS procedures and the expected benefits associated with the use of AEM products. If we are unsuccessful in educating the marketplace about our technology and the hazards of conventional instruments, we will not create sufficient demand by hospitals and surgeons for AEM products and our financial condition, results of operations and cash flows could be adversely affected.

We need to continually develop and train our network of direct and independent sales representatives and expand our distribution efforts in order to be successful. Our attempts to develop and train a network of direct and independent sales representatives in the U.S. and to expand our international distribution efforts may take longer than expected and may result in considerable amounts of retraining effort as the direct and independent sales representatives change their product lines, product focus and personnel. We may not be able to obtain full coverage of the U.S. by direct and independent sales representatives as quickly as anticipated. The independent sales representative network has inherent flaws and inefficiencies, which can include conflicts of interest and competing products. Optimizing the quality of the network and the performance of direct and independent sales representatives in the U.S. is an ongoing challenge. We may also encounter difficulties in developing our international presence due to regulatory issues and our ability to successfully develop international distribution options. Our inability to expand our network of direct and independent sales representatives and optimize their performance could adversely affect our financial results.

We may need additional funding to support our operations. We were formed in 1991 and have incurred losses of approximately $22 million since that date. We have primarily financed research, development and operational activities with issuances of our common stock and warrants, the exercise of stock options to purchase our common stock, stock-based compensation expense related to stock options and, in some years, by operating profits. At March 31, 2017, we had $45,117 in cash available to fund future operations and, in addition, access to a line of credit for $360,149. We may find that investment in sales, marketing, research and development initiatives, merited by market opportunity, may result in our operating at a net loss from quarter to quarter. We may also find ourselves at a competitive disadvantage due to our constrained liquidity. In March 2016, we entered into a loan and security agreement with Crestmark Bank. The loan is due on demand and has no financial covenants. Under the agreement, we were provided with a line of credit that is not to exceed the lesser of $1,000,000 or 85% of eligible accounts receivable. The interest rate is prime rate plus 2%, with a floor of 5.5%, plus a monthly maintenance fee of 0.4%, based on the average monthly loan balance. Interest is charged on a minimum loan balance of $500,000, a loan fee of 1% annually, and an exit fee of 2% and 1% during years two and three, respectively. As of March 31, 2017, we had $275,055 of borrowings from the credit facility and had an additional $360,149 available to borrow. There can be no assurance that we would be successful in obtaining alternative sources of funding to repay this obligation. Should we need additional financing, we may not be able to obtain it on terms acceptable to us or at all.

We may not be able to compete successfully against current manufacturers of conventional ("unshielded, unmonitored") electrosurgical instruments or against competitors who manufacture products that are based on surgical technologies that are alternatives to monopolar electrosurgery. The electrosurgical products market is intensely competitive. We expect that manufacturers of "unshielded, unmonitored" electrosurgical instruments will resist any loss of market share that might result from the presence of our "shielded and monitored" instruments in the marketplace. We also believe that manufacturers of products that are based upon surgical technologies that are alternatives to monopolar electrosurgery are our competitors. These technologies include bipolar electrosurgery, the harmonic scalpel and lasers. The alternative technologies may gain market share and new competitive technologies may be developed and introduced. Most of our competitors and potential competitors have significantly greater financial, technical, product development, marketing and other resources than we do. Most of our competitors also currently have substantial customer bases in the medical products market and have significantly greater market recognition than we have. As a result of these factors, our competitors may be able to respond more quickly to new or emerging technologies and changes in customer requirements or to devote greater resources to the development, promotion and sale of their products. It is possible that new competitors or new alliances among competitors may emerge and rapidly acquire significant market share. The competitive pressures we face may materially adversely affect our financial position, results of operations and cash flows, and this may hinder our ability to respond to competitive threats.

If we do not continually enhance our products and keep pace with rapid technological changes, we may not be able to attract and retain customers. Our future success and financial performance will depend in part on our ability to meet the increasingly sophisticated needs of customers through the timely development and successful introduction of product upgrades, enhancements and new products. These upgrades, enhancements and new products are subject to significant technological risks. The medical device market is subject to rapid technological change, resulting in frequent new product introductions and enhancements of existing products, as well as the risk of product obsolescence. While we are currently developing new products and enhancing our existing product lines, we may not be successful in completing the development of new products or enhancements. In addition, we must respond effectively to technological changes by continuing to enhance our existing products to incorporate emerging or evolving standards. We may not be successful in developing and marketing product enhancements or new products that respond to technological changes or evolving industry standards. We may experience difficulties that could delay or prevent the successful development, introduction and marketing of those products, and our new products and product enhancements may not adequately meet the requirements of the marketplace and achieve commercially viable levels of market acceptance. If any potential new products, upgrades, or enhancements are delayed, or if any potential new products, upgrades, or enhancements experience quality problems or do not achieve market acceptance, or if new products make our existing products obsolete, our financial position, results of operations and cash flows would be materially adversely affected.

If government regulations change or if we fail to comply with existing and/or new regulations, we might miss market opportunities and experience increased costs and limited growth. The research, development, manufacturing, marketing and distribution of our products in the United States and other countries are subject to extensive regulation by numerous governmental authorities including, but not limited to, the Food and Drug Administration. Under the Federal Food, Drug and Cosmetic Act, medical devices must receive clearance from the Food and Drug Administration through the Section 510(k) pre-market notification process or through the more lengthy pre-market approval process before they can be sold in the United States. The process of obtaining required regulatory approvals is lengthy and has required the expenditure of substantial resources. There can be no assurance that we will be able to continue to obtain the necessary approvals. As part of our strategy, we also intend to pursue commercialization of our products in international markets. Our products are subject to regulations that vary from country to country. The process of obtaining foreign regulatory approvals in certain countries can be lengthy and require the expenditure of substantial resources. We may not be able to obtain necessary regulatory approvals or clearances on a timely basis or at all, and delays in receipt of or failure to receive such approvals or clearances, or failure to comply with existing or future regulatory requirements would have a material adverse effect on our financial position, results of operations and cash flows.

If we fail to comply with the extensive regulatory requirements governing the manufacturing of our products, we could be subject to fines, suspensions or withdrawals of regulatory approvals, product recalls, suspension of manufacturing, operating restrictions and/or criminal prosecution. The manufacturing of our products is subject to extensive regulatory requirements administered by the Food and Drug Administration and other regulatory agencies. Inspection of our manufacturing facilities and processes can be conducted at any time, without prior notice, by the Food and Drug Administration and such regulatory agencies. In addition, future changes in regulations or interpretations made by the Food and Drug Administration or other regulatory agencies, with possible retroactive effect, could adversely affect us. Changes in existing regulations or adoption of new regulations or policies could prevent us from obtaining, or affect the timing of, future regulatory approvals or clearances. We may not be able to obtain necessary regulatory approvals or clearances on a timely basis in the future, or at all. Delays in receipt of, failure to receive such approvals or clearances and/or failure to comply with existing or future regulatory requirements would have a material adverse effect on our financial position, results of operations and cash flows.

Our current patents, trade secrets and know-how may not provide a competitive advantage, the pending applications may not result in patents being issued, and our competitors may design around any patents issued to us. Our success will continue to depend in part on our ability to maintain patent protection for our products and processes, to preserve our trade secrets and to operate without infringing the proprietary rights of third parties. We have 14 issued U.S. patents on several technologies embodied in our AEM Monitoring System, AEM Instruments and related accessories and we have applied for additional U.S. patents. In addition, we have four issued foreign patents. The validity and breadth of claims coverage in medical technology patents involve complex legal and factual questions and may be highly uncertain. Also, patents may not protect our proprietary information and know-how or provide adequate remedies for us in the event of unauthorized use or disclosure of such information, and others may be able to develop competing technology, independent of such information. There has been substantial litigation regarding patent and other intellectual property rights in the medical device industry. Litigation may be necessary to enforce patents issued to us, to protect trade secrets or know-how owned by us, to defend us against claimed infringement of the rights of others or to determine the ownership, scope or validity of our proprietary rights or those of others. Any such claims may require us to incur substantial litigation expenses and to divert substantial time and effort of management personnel and could substantially decrease the amount of capital available for our operations. An adverse determination in litigation involving the proprietary rights of others could subject us to significant liabilities to third parties, could require us to seek licenses from third parties, and could prevent us from manufacturing, selling or using our products. The occurrence of any such actual or threatened litigation or the effect on our business of such litigation may materially adversely affect our financial position, results of operations and cash flows. Additionally, our assessment that a patent is no longer of value could result in a significant charge against our earnings.

We depend on single source suppliers for certain of the key components of our products and sub-contractors to provide much of the materials used in the manufacturing of our products. The loss of a supplier or limitation in supply from existing suppliers could have a material adverse effect on our ability to manufacture our products until a new source of supply is located. Although we believe that there are alternative suppliers, any interruption in the supply of key components could have a material adverse effect on us. A sudden increase in customer demand may create a backorder situation as lead times for some of our critical materials are in excess of 12 weeks. We rely on subcontractors to provide products, either in the form of finished goods or sub-assemblies that we then assemble and test. While these sub-contractors reduce our total cost of manufacturing, they may not be as responsive to increased demand as we would be if we had our manufacturing capacity entirely in-house, which may limit our growth strategy and sales.

The potential fluctuation in future quarterly results may cause our stock price to fluctuate. We expect that our operating results could fluctuate significantly from quarter to quarter in the future and will depend upon a number of factors, many of which are outside our control. These factors include the extent to which our AEM technology and related accessories gain market acceptance; our investments in marketing, sales, research and development and administrative personnel necessary to support growth; our ability to expand our market share; actions of competitors; and, general economic conditions. The market value of our common stock has dramatically fluctuated in the past and is likely to fluctuate in the future. Any of these factors, or factors not listed, could have an immediate and significant negative impact on the market price of our stock.

Our common stock is thinly traded, the prices at which it trades are volatile and the buying or selling actions of a few shareholders may adversely affect our stock price. As of May 31, 2016, we had a public float, which is defined as shares outstanding minus shares held by our officers, directors, or beneficial holders of greater than 5% of our outstanding common stock, of 5,202,037 shares, or 49% of our outstanding common stock. The average number of shares traded in any given day over the past year has been relatively small compared to the public float. Thus, the actions of a few shareholders either buying or selling shares of our common stock may adversely affect the price of the shares. Historically, thinly-traded securities such as our common stock have experienced extreme price and volume fluctuations that do not necessarily relate to operating performance.

Product liability claims may exceed our current insurance coverage. We face an inherent business risk of exposure to product liability claims in the event that the use of our products is alleged to have resulted in adverse effects to a patient. We maintain a general liability insurance policy up to the amount of $10,000,000 that includes coverage for product liability claims. Liability claims may be excluded from the policy, may exceed the coverage limits of the policy, or the insurance may not continue to be available on commercially reasonable terms or at all. Consequently, a product liability claim or other claim with respect to uninsured liabilities or in excess of insured liabilities could have a material adverse effect on our financial position, results of operations and cash flows.

We depend on certain key personnel. We are highly dependent on a limited number of key management personnel, particularly our President and CEO, Gregory J. Trudel. Our loss of key personnel to death, disability or termination, or our inability to hire and retain qualified personnel, could have a material adverse effect on our financial position, results of operations and cash flow.

Item 1B. Unresolved Staff Comments

Not required for small reporting companies.

Item 2. Properties

We lease 28,696 square feet of office and manufacturing space under noncancelable lease agreements through July 31, 2019 at 6797 Winchester Circle, Boulder, Colorado. We believe that our existing facilities are adequate for our current operations.

Item 3. Legal Proceedings

None at March 31, 2017.

Item 4. Mine Safety Disclosures

Not applicable.

PART II

Item 5. Market for Registrant's Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities

During our fiscal years 2017 and 2016, our common stock has been quoted on the Pink tier, operated by the OTC Markets Group, Inc. The ticker symbol "ECIA" has been assigned to our common stock for over-the-counter quotations. The following table shows the range of high and low bid quotations for each share of our common stock on the these markets, for the periods indicated. The bid quotations reflect inter-dealer prices, without retail mark-up, mark-down or commission and may not necessarily represent actual transactions.

	2017				2016
Fiscal	High		Low		High		Low
First quarter	$	0.45	$	0.31	$	0.77	$	0.37
Second quarter	$	0.40	$	0.28	$	0.55	$	0.36
Third quarter	$	0.40	$	0.19	$	0.50	$	0.30
Fourth quarter	$	0.45	$	0.26	$	0.62	$	0.32

We have never paid cash dividends on our common stock and have no present plans to do so. We presently intend to retain any cash generated from operations in the future for use in our business. As of March 31, 2017, there were approximately 94 holders of record of our common stock.

Item 6. Selected Financial Data

Not required for smaller reporting companies.

Item 7.

Management's Discussion and Analysis of Financial Condition and Results of Operations

Certain statements contained in this section are not historical facts, including statements about our strategies and expectations about new and existing products, market demand, acceptance of new and existing products, technologies and opportunities, market and industry segment growth, and return on investments in products and markets. These statements are forward looking statements within the meaning of the Private Securities Litigation Reform Act of 1995 and involve substantial risks and uncertainties that may cause actual results to differ materially from those indicated by the forward looking statements. All forward looking statements in this section are based on information available to us on the date of this document, and we assume no obligation to update such forward looking statements. Readers of this Form 10-K are strongly encouraged to review the section entitled "Risk Factors".

Outlook

Installed Base of AEM Monitoring Equipment. We believe that we are gaining more awareness in medico-legal circles and publications and from presentations at medical meetings. We believe that improvement in the quality of sales representatives carrying our AEM product line, along with increased marketing efforts and the introduction of new products, may provide the basis for increased sales and continuing profitable operations. However, these measures, or any others that we may adopt, may not result in either increased sales or continuing profitable operations.

Possibility of Operating Losses. We have an accumulated deficit of $21,949,610 at March 31, 2017. We have made significant strides toward improving our operating results. However, due to the ongoing need to develop new products, the need to develop, optimize and train our sales distribution network and the need to increase sustained sales to a level adequate to cover fixed and variable operating costs, we may operate at a net loss in future periods.

Sales Growth. We expect to generate increased sales in the U.S. from sales to new hospital customers and to grow AEM instrumentation sales to existing accounts. In fiscal year 2018, we will focus on growing our AEM franchise through a campaign focused on the clinical, economic and safety benefits of AEM technology, a medico-legal initiative and our new AEM products. In addition, prior years' efforts in vertical integration have given us three core competencies – electrosurgery, instrument design, and manufacturing – which we expect will allow us to increase sales from our strategic partnership initiatives. Our goal is to offer our customers an AEM disposable counterpart for each AEM reusable instrument.

Gross Margin. We believe that if our fiscal year 2018 revenues increase, then our fiscal year 2018 gross profit and gross margin, as a percentage of revenue, will increase due to a higher gross margin on product revenue as a result of an increase in product produced.

Sales and Marketing Expenses. We continue our efforts to expand domestic and international distribution capability, and we believe that sales and marketing expenses will need to be maintained at a healthy level in order to expand our market visibility and optimize the field sales capability of converting new hospital customers to AEM technology. Sales and marketing expenses are expected to increase as we increase our marketing efforts to support our direct sales representatives. In fiscal year 2018, we expect to have seven direct sales managers. Each direct sales manager also manages a separate territory.

Manufacturing. We believe that we will be able to achieve cost reductions, and provide better control over quality and consistency, by producing products on our own. We manufacture our own disposable scissor inserts and are exploring other products that we may manufacture internally.

Research and Development Expenses. Research and development expenses are expected to increase to support expansion to our AEM product line, which will further expand the instrument options for the surgeon. New refinements to AEM product lines are planned for introduction in fiscal year 2018.

Results of Operations

Net Revenue. Our net revenue for the fiscal year ended March 31, 2017 ("FY 17") was $8,869,599, and for the fiscal year ended March 31, 2016 ("FY 16"), net revenue was $9,336,078. This represents a decrease of $466,479, or 5%, in FY 17 from FY 16. The decrease is attributable to business lost from hospitals that stopped or reduced using AEM technology. This was partially offset by new hospital accounts for AEM technology, which increased the installed base of users of reusable and disposable AEM Surgical Instruments.

Gross profit. Gross profit in FY 17 was $4,405,465, which represented a decrease of $171,546, or 4%, from gross profit in FY 16 of $4,577,011. Gross profit margin was 50% of net revenue for FY 17 and 49% of net revenue for FY 16. The gross profit margin increase from FY 16 was due to lower scrap costs and lower costs in manufacturing operations. The increase in gross margin was partially reduced by higher unit overhead costs on lower sales volume.

Sales and marketing expenses. Sales and marketing expenses were $2,511,451 in FY 17, a decrease of $47,334, or 2%, from $2,558,785 in FY 16. The decrease was the result of reduced commissions, advertising and outside services. The net decrease was partially offset by increased compensation.

General and administrative expenses. General and administrative expenses were $1,455,628 in FY 17, a decrease of $21,175, or 1%, from $1,476,803 in FY 16. The decrease was the result of decreased compensation, board of directors' fees and outside services. The net decrease was partially offset by increased bad debts and legal fees, principally incurred while responding to subpoenas of a lawsuit that we were not a party to.

Research and development expenses. Research and development expenses were $1,126,630 in FY 17, a decrease of $123,157 or 10%, from $1,249,787 in FY 16. The decrease was the result of decreased compensation and temporary help. The net decrease was partially offset by increased test materials.

Other expense, net. Other income and expense, net includes medical device excise tax of $154,702 in FY 16. Effective January 1, 2016, the excise tax was suspended for two years.

Net loss. Net loss in FY 17 of $729,293 represented a loss decrease of $150,907 compared to FY 16 net loss of $880,200. The decreased loss was primarily the result of reduced operating expenses, as discussed above. The net loss decrease was partially offset by reduced net revenue, as discussed above.

Liquidity and Capital Resources

To date, operating funds have been provided primarily by issuances of our common stock and warrants, the exercise of stock options to purchase our common stock and, in some years, by operating profits. To date, common stock and additional paid in capital totaled $23,752,131 from our inception through March 31, 2017. Our operations provided $22,888 and used $165,838 of cash in FY 17 and FY 16, respectively, on net revenue of $8,869,599 and $9,336,078 in FY 17 and FY 16, respectively. These amounts of cash provided by and used in operations are not indicative of the expected cash to be generated from or used by operations in the fiscal year ending March 31, 2018 ("FY 18"). As of March 31, 2017, we had $45,117 in cash and cash equivalents, and had an additional $360,149 available under our credit facility to fund future operations. Working capital was $1,104,218 at March 31, 2017 compared to $1,702,952 at March 31, 2016. The decrease in working capital was primarily caused by a decrease of inventories and was partially offset by a decrease in our line of credit. Current liabilities were $1,223,882 at March 31, 2017, compared to $1,277,474 at March 31, 2016. The decrease in current liabilities at March 31, 2017 was primarily caused by a decrease in our line of credit. The decrease in current liabilities was partially offset by an increase of accounts payable.

In March 2016, we entered into a loan and security agreement with Crestmark Bank. The loan is due on demand and has no financial covenants. Under the agreement, we were provided with a line of credit that is not to exceed the lesser of $1,000,000 or 85% of eligible accounts receivable. The interest rate is prime rate plus 2%, with a floor of 5.5%, plus a monthly maintenance fee of 0.4%, based on the average monthly loan balance. Interest is charged on a minimum loan balance of $500,000, a loan fee of 1% annually, and an exit fee of 2% and 1% during years two and three, respectively. As of March 31, 2017, we had $275,055 of borrowings from the credit facility and had an additional $360,149 available to borrow.

We believe that the unique performance of AEM technology and our breadth of independent endorsements provide an opportunity for market share growth. We believe that the market awareness of AEM technology and its endorsements is continually improving and that this will benefit revenue efforts in FY 18. We believe that we enter FY 18 having achieved improvements in the clinical credibility of our technology. Our FY 18 operating plan is focused on growing revenue, increasing gross profits, increasing research and development costs while increasing profits and positive cash flows. We cannot predict with certainty the expected revenue, gross profit, net income or loss and usage of cash and cash equivalents for FY 18. We believe that cash resources and borrowing capacity will be sufficient to fund our operations for at least the next twelve months under our current operating plan. If we are unable to manage business operations in line with our budget expectations, it could have a material adverse effect on business viability, financial position, results of operations and cash flows. Further, if we are not successful in sustaining profitability and remaining at least cash flow break-even, additional capital may be required to maintain ongoing operations.

We have explored and are continuing to explore options to provide additional financing to fund future operations as well as other possible courses of action. Such actions include, but are not limited to, securing a larger credit facility, sales of debt or equity securities (which may result in dilution to existing shareholders), licensing of technology, strategic alliances and other similar actions. There can be no assurance that we will be able to obtain additional funding (if needed) through a sale of our common stock or loans from financial institutions or other third parties or through any of the actions discussed above on terms acceptable to us or at all. If we cannot sustain profitable operations and additional capital is unavailable, lack of liquidity could have a material adverse effect on our business viability, financial position, results of operations and cash flows.

Income Taxes

As of March 31, 2017, net operating loss carryforwards totaling approximately $12.1 million were available to reduce taxable income in the future. The net operating loss carryforwards expire, if not previously utilized, at various dates beginning in fiscal year 2019. We have not paid income taxes since our inception. The Tax Reform Act of 1986 and other income tax regulations contain provisions which may limit the net operating loss carryforwards available to be used in any given year if certain events occur, including changes in our ownership. We have established a valuation allowance for the entire amount of our deferred tax asset since inception due to our history of losses. Should we achieve sufficient, sustained income in the future, we may conclude that some or all of the valuation allowance should be reversed.

Off-Balance Sheet Financing Arrangements

Except as described below, we do not utilize variable interest entities or other off-balance sheet financial arrangements.

We have a commitment for our facility at 6797 Winchester Circle, Boulder, Colorado. Rent expense for our facilities for the fiscal years ended March 31, 2017 and 2016 was $253,482 and $253,345, respectively.

Contractual Obligations

Effective December 1, 2013, we extended our noncancelable lease agreement through July 31, 2019 for 28,696 square feet of space for our facilities at 6797 Winchester Circle, Boulder, Colorado. The lease includes $172,176 of leasehold improvements granted by the landlord. The $172,176 was recorded on our balance sheets as leasehold improvements and deferred rent. The leasehold improvements are being amortized over the lesser of the lease term or the assets life and the deferred rent is being amortized against rent expense over the lease term. The minimum future lease payment, by fiscal year, as of March 31, 2017 is as follows:

Fiscal Year	Amount
2018		285,034
2019		293,585
2020		99,800
Total	$	678,419

In March 2016, we entered into a loan and security agreement with Crestmark Bank. The loan is due on demand and has no financial covenants. The credit facility is secured by all tangible and intangible assets, whether now owned or hereafter acquired, wherever located.

As of March 31, 2017, the following table shows our contractual obligations for the periods presented:

	Payment due by period
Contractual obligations	Totals		Less than 1 year		1-3 years		3-5 years		More than 5 years
Line of credit obligations	$	275,055	$	275,055	$	––	$	––	$	––
Lease obligations		678,419		285,034		393,385		––		––
Total	$	953,474	$	560,089	$	393,385	$	––	$	––

Aside from the operating lease, we do not have any material contractual commitments requiring settlement in the future.

Critical Accounting Policies and Estimates

Our discussion and analysis of our financial condition and results of operations are based upon our financial statements, which have been prepared in accordance with accounting principles generally accepted in the United States. The preparation of these financial statements requires us to make estimates and judgments that affect the reported amounts of assets, liabilities, sales and expenses, and related disclosure of contingent assets and liabilities. On an on-going basis, we evaluate our estimates, including those related to bad debts, inventories, sales returns, warranty, contingencies and litigation. We base our estimates on historical experience and on various other assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates under different assumptions or conditions. We believe the following critical accounting policies affect the more significant judgments and estimates used in the preparation of our financial statements.

We maintain allowances for doubtful accounts for estimated losses resulting from the inability of our customers to make required payments. If the financial condition of our customers were to deteriorate, resulting in an impairment of their ability to make payments, additional allowances would be required, which would increase our expenses during the periods in which any such allowances were made. The amount recorded as a provision for bad debts in each period is based upon our assessment of the likelihood that we will be paid on our outstanding receivables, based on customer-specific as well as general considerations. To the extent that our estimates prove to be too high, and we ultimately collect a receivable previously determined to be impaired, we may record a reversal of the provision in the period of such determination.

We provide for the estimated cost of product warranties at the time sales are recognized. While we engage in extensive product quality programs and processes, including actively monitoring and evaluating the quality of our component suppliers, we have experienced some costs related to warranty. The warranty accrual is based upon historical experience and is adjusted based on current experience. Should actual warranty experience differ from our estimates, revisions to the estimated warranty liability would be required.

We reduce inventory for estimated obsolete or unmarketable inventory equal to the difference between the cost of inventory and the estimated market value based upon assumptions about future demand and market conditions. If actual market conditions are less favorable than those projected by management, additional inventory write-downs may be required. Any write-downs of inventory would reduce our reported net income during the period in which such write-downs were applied.

We recognize deferred income tax assets and liabilities for the expected future income tax consequences, based on enacted tax laws, of temporary differences between the financial reporting and tax bases of assets and liabilities. Deferred tax assets are then reduced, if deemed necessary, by a valuation allowance for the amount of any tax benefits which, more likely than not based on current circumstances, are not expected to be realized. Should we achieve sufficient, sustained income in the future, we may conclude that all or some of the valuation allowance should be reversed.

Property and equipment are stated at cost, with depreciation computed over the estimated useful lives of the assets, generally three to seven years. We use the straight-line method of depreciation for property and equipment. Leasehold improvements are depreciated over the shorter of the remaining lease term or the estimated useful life of the asset. Maintenance and repairs are expensed as incurred and major additions, replacements and improvements are capitalized.

We amortize our patent costs over their estimated useful lives, which is typically the remaining statutory life. From time to time, we may be required to adjust these lives based on advances in technology, competitor actions, and the like. We review the recorded amounts of patents at each period end to determine if their carrying amount is still recoverable based on our expectations regarding sales of related products. Such an assessment, in the future, may result in a conclusion that the assets are impaired, with a corresponding charge against earnings.

Stock-based compensation is presented in accordance with the guidance of Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") Topic 718, Compensation – Stock Compensation ("ASC 718"). Under the provisions of ASC 718, companies are required to estimate the fair value of share-based payment awards made to employees and directors including employee stock options based on estimated fair values on the date of grant using an option-pricing model. The value of the portion of the award that is ultimately expected to vest is recognized as expense over the requisite service periods in our statements of operations.

Item 7A. Quantitative and Qualitative Disclosures About Market Risk

Not required.

Item 8. Financial Statements and Supplementary Data

The following financial statements are included in this Report:

	Page
Report of Independent Registered Public Accounting Firm	17

Balance Sheets as of March 31, 2017 and 2016	18

Statements of Operations for the fiscal years ended March 31, 2017 and 2016	19

Statements of Shareholders' Equity for the fiscal years ended March 31, 2017 and 2016	20

Statements of Cash Flows for the fiscal years ended March 31, 2017 and 2016	21

Notes to Financial Statements	22

Report of Independent Registered Public Accounting Firm

To the Board of Directors and Shareholders of

Encision Inc.

Boulder, Colorado

We have audited the accompanying balance sheets of Encision Inc. (the "Company") as of March 31, 2017 and 2016 and the related statements of operations, shareholders' equity and cash flows for each of the years in the two year period then ended. The Company's management is responsible for the financial statements. Our responsibility is to express an opinion on these financial statements based on our audits.

We conducted our audits in accordance with the standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan and perform the audits to obtain reasonable assurance about whether the financial statements are free of material misstatement. The Company has determined that it is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. Our audits included consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company's internal control over financial reporting. Accordingly, we express no such opinion. An audit also includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements, assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion.

In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of Encision Inc. as of March 31, 2017 and 2016, and the results of its operations and its cash flows for each of the years in the two year period then ended, in conformity with accounting principles generally accepted in the United States of America.

/s/ Eide Bailly LLP

Denver, Colorado

June 14, 2017

Encision Inc.

Balance Sheets


	March 31, 2017			March 31, 2016
ASSETS
Current assets:
Cash and cash equivalents	$	45,117		$	292,840
Restricted cash		50,000			25,000
Accounts receivable, net of allowance for doubtful accounts of $33,000 at March 31, 2017 and $9,000 at March 31, 2016		1,042,281			839,850
Inventories, net of reserve for obsolescence of $50,000 at March 31, 2017 and $410,000 at March 31, 2016		1,128,412			1,730,747
Prepaid expenses		62,290			91,989
Total current assets		2,328,100			2,980,426
Equipment:
Furniture, fixtures and equipment, at cost		3,161,687			3,950,710
Accumulated depreciation		(2,693,302	)		(3,389,533	)
Equipment, net		468,385			561,177
Patents, net of accumulated amortization of $212,345 at March 31, 2017 and $179,317 at March 31, 2016		253,980			252,889
Other assets		16,450			15,926
TOTAL ASSETS	$	3,066,915		$	3,810,418
LIABILITIES AND SHAREHOLDERS' EQUITY
Current liabilities:
Accounts payable	$	402,914		$	355,890
Accrued compensation		267,399			246,203
Other accrued liabilities		248,130			257,506
Line of credit		275,055			387,491
Deferred rent		30,384			30,384
Total current liabilities		1,223,882			1,277,474
Long-term liability:
Deferred rent		40,512			70,896
Total liabilities		1,264,394			1,348,370
Commitments and contingencies (Note 4)
Shareholders' equity:
Preferred stock, no par value: 10,000,000 shares authorized; none issued and outstanding		––			––
Common stock and additional paid-in capital, no par value: 100,000,000 shares authorized; 10,683,355 and 10,673,225 issued and outstanding at March 31, 2017 and 2016, respectively		23,752,131			23,682,365
Accumulated (deficit)		(21,949,610	)		(21,220,317	)
Total shareholders' equity		1,802,521			2,462,048
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	$	3,066,915		$	3,810,418

The accompanying notes to financial statements are an integral part of these statements.

Encision Inc.

Statements of Operations


Years Ended	March 31, 2017			March 31, 2016
NET REVENUE	$	8,869,599		$	9,336,078
COST OF REVENUE		4,464,134			4,759,067
GROSS PROFIT		4,405,465			4,577,011
OPERATING EXPENSES:
Sales and marketing		2,511,451			2,558,785
General and administrative		1,455,628			1,476,803
Research and development		1,126,630			1,249,787
Total operating expenses		5,093,709			5,285,375
OPERATING LOSS		(688,244	)		(708,364	)
Interest expense, net		(59,721	)		(46,903	)
Other income (expense), net		18,672			(124,933	)
Interest and other income (expense), net		(41,049	)		(171,836	)
LOSS BEFORE PROVISION FOR INCOME TAXES		(729,293	)		(880,200	)
Provision for income taxes		––			––
NET LOSS	$	(729,293	)	$	(880,200	)
Net loss per share—basic and diluted	$	(0.07	)	$	(0.08	)
Weighted average shares—basic and diluted		10,677,080			10,673,225

The accompanying notes to financial statements are an integral part of these statements.

Encision Inc.

Statements of Shareholders' Equity


	Shares of Common Stock		Common Stock and Additional Paid-in Capital		Accumulated Deficit			Total Shareholders' Equity
BALANCES AT MARCH 31, 2015		10,673,225	$	23,607,688	$	(20,340,117	)	$	3,267,571
Net loss		––		––		(880,200	)		(880,200	)
Compensation expense related to equities		––		74,677		––			74,677
BALANCES AT MARCH 31, 2016		10,673,225	$	23,682,365	$	(21,220,317	)	$	2,462,048
Net loss		––		––		(729,293	)		(729,293	)
Compensation expense related to equities		––		69,766		––			69,766
Common stock issued		10,130		––		––			––
BALANCES AT MARCH 31, 2017		10,683,355	$	23,752,131	$	(21,949,610	)	$	1,802,521

The accompanying notes to financial statements are an integral part of these statements.

Encision Inc.

Statements of Cash Flows


Years Ended	March 31, 2017			March 31, 2016
Cash flows from operating activities:
Net loss	$	(729,293	)	$	(880,200	)
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization		224,877			318,692
Stock-based compensation expense related to stock options		69,766			74,677
Provision for doubtful accounts, net change		24,000			(2,500	)
Provision for inventory obsolescence, net change		(360,000	)		170,000
Change in operating assets and liabilities:
Accounts receivable		(226,431	)		128,005
Inventories		962,335			436,907
Prepaid expenses and other assets		29,175			21,898
Accounts payable		47,024			(319,521	)
Accrued compensation and other accrued liabilities		(18,565	)		(113,796	)
Net cash provided by (used in) operating activities		22,888			(165,838	)
Cash flows from investing activities:
Acquisition of property and equipment		(105,357	)		(77,113	)
Patent costs		(27,818	)		(21,356	)
Net cash used in investing activities		(133,175	)		(98,469	)
Cash flows from financing activities:
Borrowings from (paydowns to) credit facility, net change		(112,436	)		323,491
Change in restricted cash		(25,000	)		(25,000	)
Net cash provided by (used in) financing activities		(137,436	)		298,491
Net increase (decrease) in cash and cash equivalents		(247,723	)		34,184
Cash and cash equivalents, beginning of fiscal year		292,840			258,656
Cash and cash equivalents, end of fiscal year	$	45,117		$	292,840

Supplemental disclosures of cash flow information:
Cash paid during the year for interest	$	49,980		$	14,835

The accompanying notes to financial statements are an integral part of these statements.

ENCISION INC.

NOTES TO FINANCIAL STATEMENTS

1. Description of Business

Encision Inc. is a medical device company that designs, develops, manufactures and markets patented surgical instruments that provide greater safety to patients undergoing minimally-invasive surgery. We believe that our patented AEM^® surgical instrument technology is changing the marketplace for electrosurgical devices and instruments by providing a solution to a well-documented risk in laparoscopic surgery. Our sales to date have been made primarily in the United States.

We have an accumulated deficit of $21,949,610 at March 31, 2017. Operating funds have been provided primarily by issuances of our common stock and warrants, the exercise of stock options to purchase our common stock, and by operating profits. Our liquidity has diminished because of prior years' operating losses, and we may be required to seek additional capital in the future.

Our strategic marketing and sales plan is designed to expand the use of our products in surgically active hospitals in the United States.

2. Summary of Significant Accounting Policies

Use of Estimates in the Preparation of Financial Statements. The preparation of financial statements in conformity with accounting principles generally accepted in the United States ("GAAP") requires management to make estimates and assumptions. Such estimates and assumptions affect the reported amounts of assets and liabilities as well as disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of sales and expense during the reporting period. Actual results could differ from those estimates.

Cash and Cash Equivalents. For purposes of reporting cash flows, we consider all cash and highly liquid investments with an original maturity of three months or less to be cash equivalents. Restricted cash is cash that was deposited to obtain a letter of credit for our importing and exporting activities.

Fair Value of Financial Instruments. Our financial instruments consist of cash and cash equivalents and short-term trade receivables, payables and line of credit. The carrying values of cash and cash equivalents, short-term receivables, payables and line of credit approximate their fair value due to their short maturities.

Concentration of Credit Risk. Financial instruments, which potentially subject us to concentrations of credit risk, consist of cash and cash equivalents, accounts receivable and accounts payable. The carrying value of all financial instruments approximates fair value. The amount of cash on deposit with financial institutions occasionally exceeds the $250,000 federally insured limit at March 31, 2017. However, we believe that cash on deposit that exceeds $250,000 in the financial institutions is financially sound and the risk of loss is minimal.

We have no significant off-balance sheet concentrations of credit risk such as foreign exchange contracts, options contracts or other foreign hedging arrangements. We maintain the majority of our cash balances with one financial institution in the form of demand deposits.

Accounts receivable are typically unsecured and are derived from transactions with and from entities in the healthcare industry primarily located in the United States. Accordingly, we may be exposed to credit risk generally associated with the healthcare industry. We maintain allowances for doubtful accounts for estimated losses resulting from the inability of our customers to make required payments. We charge interest on past due accounts on a case-by-case basis.

A summary of the activity in our allowance for doubtful accounts is as follows:

Years Ended	March 31, 2017			March 31, 2016
Balance, beginning of year	$	9,000		$	11,500
Provision for estimated (recoveries) losses		24,352			(1,338	)
Write-off of uncollectible accounts		(352	)		(1,162	)
Balance, end of year	$	33,000		$	9,000

The net accounts receivable balance at March 31, 2017 of $1,042,281 included no more than 5% from any one customer. The net accounts receivable balance at March 31, 2016 of $839,850 included no more than 5% from any one customer.

Warranty Accrual. We provide for the estimated cost of product warranties at the time sales are recognized. While we engage in extensive product quality programs and processes, including actively monitoring and evaluating the quality of our component suppliers, our warranty obligation is based upon historical experience and is also affected by product failure rates and material usage incurred in correcting a product failure. Should actual product failure rates or material usage costs differ from our estimates, revisions to the estimated warranty liability would be required. A summary of our warranty claims activity, included in other accrued liabilities, is as follows:

Years Ended	March 31, 2017			March 31, 2016
Balance, beginning of year	$	20,000		$	20,000
Provision for estimated warranty claims		2,482			1,194
Claims made		(2,482	)		(1,194	)
Balance, end of year	$	20,000		$	20,000

Inventories. Inventories are stated at the lower of cost (first-in, first-out basis) or market. We reduce inventory for estimated obsolete or unmarketable inventory equal to the difference between the cost of inventory and the estimated market value based upon assumptions about future demand and market conditions. If actual market conditions are less favorable than those projected by management, additional inventory write-downs may be required. At March 31, 2017 and 2016, inventory consisted of the following:

	March 31, 2017			March 31, 2016
Raw materials	$	857,345		$	1,469,630
Finished goods		321,067			671,117
Total gross inventories		1,178,412			2,140,747
Less reserve for obsolescence		(50,000	)		(410,000	)
Total net inventories	$	1,128,412		$	1,730,747

A summary of the activity in our inventory reserve for obsolescence is as follows:

Years Ended	March 31, 2017			March 31, 2016
Balance, beginning of year	$	410,000		$	240,000
Provision for estimated obsolescence		104,700			221,427
Write-off of obsolete inventory		(464,700	)		(51,427	)
Balance, end of year	$	50,000		$	410,000

Property and Equipment. Property and equipment are stated at cost, with depreciation computed over the estimated useful lives of the assets, generally three to seven years. We use the straight-line method of depreciation for property and equipment. Leasehold improvements are depreciated over the shorter of the remaining lease term or the estimated useful life of the asset. Maintenance and repairs are expensed as incurred and major additions, replacements and improvements are capitalized. Depreciation expense for the years ended March 31, 2017 and 2016 was $198,149 and $292,869, respectively.

Long-Lived Assets. Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. A long-lived asset is considered impaired when estimated future cash flows related to the asset, undiscounted and without interest, are insufficient to recover the carrying amount of the asset. If deemed impaired, the long-lived asset is reduced to its estimated fair value. Long-lived assets to be disposed of are reported at the lower of their carrying amount or estimated fair value less cost to sell.

Patents. The costs of applying for patents are capitalized and amortized on a straight-line basis over the lesser of the patent's economic or legal life (20 years from the date of application in the United States). Capitalized costs are expensed if patents are not issued. We review the carrying value of our patents periodically to determine whether the patents have continuing value and such reviews could result in the conclusion that the recorded amounts have been impaired. A summary of our patents at March 31, 2017 and 2016 is as follows:

	March 31, 2017			March 31, 2016
Patents issued	$	424,080		$	280,669
Accumulated amortization		(208,479	)		(165,167	)
Patents issued, net of accumulated amortization		215,601			115,502
Patent applications		42,245			151,537
Accumulated amortization		(3,866	)		(14,150	)
Patent applications, net of accumulated amortization		38,379			137,387
Total net patents and patent applications	$	253,980		$	252,889

The expected annual amortization expense related to patents and patent applications as of March 31, 2017, for the next five fiscal years, is as follows:

Fiscal Year	Amount
2018	$	26,728
2019		26,728
2020		26,728
2021		26,728
2022 and following		147,068
Total	$	253,980

Other Accrued Liabilities. At March 31, 2017 and 2016, other accrued liabilities consisted of the following:

	March 31, 2017		March 31, 2016
Warranty	$	20,000	$	20,000
Sales commissions		88,715		83,445
Lease normalization		31,828		31,365
Sales and use tax		16,505		17,453
Marketing fees		8,466		10,363
Professional fees		47,596		40,454
Payroll taxes		24,577		21,823
Miscellaneous		10,443		32,603
Total other accrued liabilities	$	248,130	$	257,506

Income Taxes. We account for income taxes under the provisions of ASC Topic 740, "Accounting for Income Taxes" ("ASC 740"). ASC 740 requires recognition of deferred income tax assets and liabilities for the expected future income tax consequences, based on enacted tax laws, of temporary differences between the financial reporting and tax bases of assets and liabilities. ASC 740 also requires recognition of deferred tax assets for the expected future tax effects of all deductible temporary differences, loss carryforwards and tax credit carryforwards. Deferred tax assets are then reduced, if deemed necessary, by a valuation allowance for the amount of any tax benefits which, more likely than not based on current circumstances, are not expected to be realized. Should we achieve sufficient, sustained income in the future, we may conclude that some or all of the valuation allowance should be reversed (Note 5).

ASC 740 prescribes a comprehensive model for how companies should recognize, measure, present, and disclose in their financial statements uncertain tax positions taken or expected to be taken on a tax return. Under ASC 740, tax positions must initially be recognized in the financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. Such tax positions must initially and subsequently be measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the tax authority assuming full knowledge of the position and relevant facts.

The cumulative effect of adopting ASC 740 on April 1, 2007 has been recorded net in deferred tax assets, which resulted in no ASC 740 liability on the balance sheet. The total amount of unrecognized tax benefits as of the date of adoption was zero. There are open statutes of limitations for taxing authorities in federal and state jurisdictions to audit the Company's tax returns from fiscal year ended March 31, 1999 through the current period. Our policy is to account for income tax related interest and penalties in income tax expense in the statements of operations. There have been no income tax related interest or penalties assessed or recorded. Because the Company has provided a full valuation allowance on all of its deferred tax assets, the adoption of ASC 740 had no impact on our effective tax rate.

Revenue Recognition. Revenue from product sales, net of discounts, are recorded when we ship the product and title has passed to the customer, provided that we have evidence of a customer arrangement and can conclude that collection is probable. Our shipping policy is FOB Shipping Point. We recognize revenue from sales to stocking distributors when there is no right of return, other than for normal warranty claims. We have no ongoing obligations related to product sales, except for normal warranty. Revenue from engineering services is recognized when invoices are sent to customers and the service is performed.

Sales Taxes. We collect sales tax from customers and remit the entire amount to each respective state. We recognize revenue from product sales net of sale taxes.

Research and Development Expenses. We expense research and development costs for products and processes as incurred.

Advertising Costs. We expense advertising costs as incurred. Advertising expense for the years ended March 31, 2017 and 2016 was minimal.

Medical Device Tax. The Patient Protection and Affordable Care Act imposed a 2.3% excise tax on the sale of certain medical devices by a manufacturer, producer or importer of such devices in the United States starting after December 31, 2012. We expensed the medical device tax in Other Expense. Effective January 1, 2016, the excise tax was suspended for two years.

Stock-Based Compensation. Stock-based compensation is presented in accordance with the guidance of ASC Topic 718, "Compensation – Stock Compensation" ("ASC 718"). Under the provisions of ASC 718, companies are required to estimate the fair value of share-based payment awards on the date of grant using an option-pricing model. The value of the portion of the award that is ultimately expected to vest is recognized as expense over the requisite service periods in our statements of operations.

ASC 718 requires companies to estimate the fair value of share-based payment awards on the date of grant using an option-pricing model. The value of the portion of the award that is ultimately expected to vest is recognized as expense over the requisite service periods in the accompanying statements of operations.

Stock-based compensation expense recognized during the period is based on the value of the portion of share-based payment awards that is ultimately expected to vest during the period. Stock-based compensation expense recognized in our statements of operations for fiscal years 2017 and 2016 included compensation expense for share-based payment awards granted prior to, but not yet vested as of March 31, 2017, based on the grant date fair value. Compensation expense for all share-based payment is recognized using the straight-line, single-option method. As stock-based compensation expense recognized in the accompanying statements of operations for fiscal years 2017 and 2016 is based on awards ultimately expected to vest, it has been reduced for estimated forfeitures. ASC 718 requires forfeitures to be estimated at the time of grant and revised, if necessary, in subsequent periods if actual forfeitures differ from those estimates.

We used the Black-Scholes option-pricing model ("Black-Scholes model") to determine fair value. Our determination of fair value of share-based payment awards on the date of grant using an option-pricing model is affected by our stock price as well as assumptions regarding a number of highly complex and subjective variables. These variables include, but are not limited to our expected stock price volatility over the term of the awards, and actual and projected employee stock option exercise behaviors. Although the fair value of employee stock options is determined in accordance with ASC 718 using an option-pricing model, that value may not be indicative of the fair value observed in a willing buyer/willing seller market transaction.

Stock-based compensation expense recognized under ASC 718 for fiscal years 2017 and 2016 was $69,766 and $74,677, respectively, which consisted of stock-based compensation expense related to director and employee stock options.

Stock-based compensation expense related to director and employee stock options under ASC 718 for fiscal years 2017 and 2016 was allocated as follows:

Years Ended	March 31, 2017		March 31, 2016
Cost of sales	$	2,648	$	2,287
Sales and marketing		12,645		11,822
General and administrative		49,333		56,381
Research and development		5,140		4,187
Stock-based compensation expense	$	69,766	$	74,677

Segment Reporting. We have concluded that we have one operating segment.

Basic and Diluted Income per Common Share. Net income per share is calculated in accordance with ASC Topic 260, "Earnings Per Share" ("ASC 260"). Under the provisions of ASC 260, basic net income per common share is computed by dividing net income for the period by the weighted average number of common shares outstanding for the period. Diluted net income per common share is computed by dividing the net income for the period by the weighted average number of common and potential common shares outstanding during the period if the effect of the potential common shares is dilutive. Because we had a loss in fiscal years 2017 and 2016, the shares used in the calculation of dilutive potential common shares exclude options to purchase shares and RSUs. Therefore, basic net loss per common share equals dilutive net loss per common share:

The following table presents the calculation of basic and diluted net income (loss) per share:

Years Ended	March 31, 2017			March 31, 2016
Net loss	$	(729,293	)	$	(880,200	)
Weighted-average shares — basic		10,677,080			10,673,225
Effect of dilutive potential common shares		—			—
Weighted-average shares — diluted		10,677,080			10,673,225
Net loss per share — basic and diluted	$	(0.07	)	$	(0.08	)
Antidilutive equity units		954,286			700,924

Recent Accounting Pronouncements. We have reviewed all recently issued, but not yet effective, accounting pronouncements. The Financial Accounting Standards Board issued Accounting Standards Update No. 2014-09 (Revenue from Contracts with Customers), which is effective for annual reporting periods beginning after December 15, 2017. The Company does not expect ASU 2014-09 to have a material/significant impact on its financial statements.

The Financial Accounting Standards Board has also issued Accounting Standards Update 2014-15, Presentation of Financial Statements — Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity's Ability to Continue as a Going Concern (the ASU), which provides guidance on determining when and how to disclose going concern uncertainties in the financial statements. The ASU requires management to perform an assessment every reporting period (including interim periods) to determine whether there is substantial doubt about a company's ability to continue as a going concern and to provide related footnote disclosures. The ASU also defines that substantial doubt exists when relevant conditions and events, considered in the aggregate, indicate that it is probable that the entity will be unable to meet its obligations as they become due within one year after the date that the financial statements are issued (or available to be issued). The ASU applies to all entities and is effective for annual periods ending after December 15, 2016, and interim periods thereafter, with early adoption permitted. We have evaluated this new guidance, and the related impact on the financial statements.

In July 2015, the FASB issued Accounting Standards Update 2015-11, Inventory (Topic 330): Simplifying the Measurement of Inventory, ("ASU 2015-11"). ASU 2015-11 affects reporting entities that measure inventory using first-in, first-out (FIFO) or average cost. Specifically, ASU 2015-11 requires that inventory be measured at the lower of cost and net realizable value. Net realizable value is the estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation. Subsequent measurement is unchanged for inventory measured using LIFO or the retail inventory method. ASU 2015-11 is effective for fiscal years beginning after December 15, 2016. Early adoption is permitted. The Company does not expect ASU 2015-11 to have a material/significant impact on its financial statements.

In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842) ("ASU 2016-02"), which modified lease accounting for both lessees and lessors to increase transparency and comparability by recognizing lease assets and lease liabilities by lessees for those leases classified as operating leases under previous accounting standards and disclosing key information about leasing arrangements. ASU 2016-02 will be effective for the Company beginning in its third quarter of 2020 and early adoption is permitted. The Company is currently evaluating the timing of its adoption and the impact of adopting the new lease standard on its consolidated financial statements. However, the ultimate impact of adopting ASU 2016-02 will depend on the Company's lease portfolio as of the adoption date.

3. Shareholders' Equity

Stock Option Plans. We have a stock option plan, the 2007 Stock Option Plan, and we adopted our 2014 Equity Incentive Plan (the "Plan," as summarized below) to promote our and our shareholders' interests by helping us to attract, retain and motivate our key employees and associates. Under the terms of the Plan, the Board of Directors may grant incentive and non-qualified stock options, stock appreciation rights, restricted stock, restricted stock units, performance units, and other stock-based awards. The purchase price of the shares subject to a stock option will be the fair market value of our common stock on the date the stock option is granted. Generally, vesting of stock options occurs such that 20% becomes exercisable on each anniversary of the date of grant for each of the five years following the grant date of such option. Generally, all stock options must be exercised within five years from the date granted. The number of common shares reserved for issuance under the Plan is 700,000 shares of common stock, subject to adjustment for dividend, stock split or other relevant changes in our capitalization.

Under ASC 718, the value of each employee stock option was estimated on the date of grant using the Black-Scholes model for the purpose of financial information in accordance with ASC 718. The use of a Black-Scholes model requires the use of actual employee exercise behavior data and the use of a number of assumptions including expected volatility, risk-free interest rate and expected dividends. Employee stock options for 285,000 and 139,000 shares of stock were granted during fiscal years 2017 and 2016, respectively. RSUs for none and 20,000 shares of stock were granted during fiscal years 2017 and 2016, respectively.

As of March 31, 2017, $183,000 of total unrecognized compensation costs related to nonvested stock is expected to be recognized over a period of five years. The assumptions for employee stock options are summarized as follows:

Years Ended	March 31, 2017		March 31, 2016
Risk-free interest rate	1.1% to 1.7%			1.6%
Expected life (in years)		5.0		5.0
Expected volatility	81% to 87%		72% to 75%
Expected dividend		0%		0%

Cumulative compensation cost recognized in net income or loss with respect to options that are forfeited prior to vesting is adjusted as a reduction of compensation expense in the period of forfeiture. The volatility of the stock is based on the historical volatility for the period that approximates the expected lives of the options being valued. Fair value computations are highly sensitive to the volatility factor; the greater the volatility, the higher the computed fair value of options granted.

The total fair value of options granted was computed to be approximately $474,000 and $58,000, for the fiscal years ended March 31, 2017 and 2016, respectively. For disclosure purposes, these amounts are amortized ratably over the vesting periods of the options. Effects of stock-based compensation, net of the effect of forfeitures, totaled $69,766 and $74,677 for fiscal years 2017 and 2016, respectively.

The Black-Scholes model was developed for use in estimating the fair value of traded options that have no vesting restrictions and are fully transferable. In addition, option valuation models require the use of assumptions, including the expected stock price volatility. Because our employee stock options have characteristics significantly different than those of traded options, and because changes in the subjective input assumptions can materially affect the fair value estimate, in management's opinion, the existing models do not necessarily provide a reliable single measure of the fair value of our employee stock options. A summary of our stock option activity and related information for equity compensation plans approved by security holders for each of the fiscal years ended March 31, 2017 and 2016 is as follows:

	STOCK OPTIONS OUTSTANDING
	Number Outstanding			Weighted-Average Exercise Price per Share
BALANCE AT MARCH 31, 2015		330,000		$	0.96
Granted		139,000			0.57
Forfeited/expired		(58,000	)		0.83
BALANCE AT MARCH 31, 2016		411,000		$	0.85
Granted		285,000			0.31
Forfeited/expired		(11,000	)		0.86
BALANCE AT MARCH 31, 2017		685,000		$	0.63

A summary of our stock option activity and related information for equity compensation plans not approved by security holders for the fiscal year ended March 31, 2017 is as follows:

	STOCK OPTIONS OUTSTANDING
	Number Outstanding		Weighted-Average Exercise Price per Share
BALANCE AT MARCH 31, 2015		245,000	$	0.96
Granted		—		—
Forfeited/expired		—		—
BALANCE AT MARCH 31, 2016		245,000	$	0.96
Granted		—		—
Forfeited/expired		—		—
BALANCE AT MARCH 31, 2017		245,000	$	0.96

The following table summarizes information about employee stock options outstanding and exercisable at March 31, 2017:

		STOCK OPTIONS OUTSTANDING						STOCK OPTIONS EXERCISABLE
Range of Exercise Prices		Number Outstanding		Weighted-Average Remaining Contractual Life (in Years)		Weighted-Average Exercise Price per Share		Number Exercisable		Weighted-Average Exercise Price per Share
	$0.30 - $0.74		440,000		4.0	$	0.41		68,201	$	0.60
	$0.82 - $1.09		370,000		1.7	$	0.89		250,718	$	0.90
	$1.15 - $1.50		120,000		1.1	$	1.26		102,426	$	1.27
			930,000		2.7	$	0.71		421,345	$	0.94

A summary of our RSU activity and related information for equity compensation plans approved by security holders for the fiscal year ended March 31, 2017 is as follows:

	RSUs OUTSTANDING
	Number Outstanding			Weighted-Average Exercise Price per Share
BALANCE AT MARCH 31, 2016		44,924		$	0.67
Granted		—			—
Exercised		(10,130	)		0.80
Forfeited/expired		(10,508	)		0.66
BALANCE AT MARCH 31, 2017		24,286		$	0.62

The 930,000 options outstanding as of March 31, 2017 are nonqualified stock options. The exercise price of all options granted through March 31, 2017 has been equal to or greater than the fair market value, as determined by our Board of Directors or based upon publicly quoted market values of our common stock on the date of the grant. As of March 31, 2017, 190,714 equity units for our common stock remain available for grant under the Plan.

4. Commitments and Contingencies

Our noncancelable lease agreement extends through July 31, 2019 for 28,696 square feet of space for our facilities at 6797 Winchester Circle, Boulder, Colorado. The lease includes $172,176 of leasehold improvements granted by the landlord. The $172,176 was recorded on our balance sheets as leasehold improvements and deferred rent. The leasehold improvements are being amortized over the lesser of the lease term or the assets life and the deferred rent is being amortized against rent expense over the lease term. The minimum future lease payment, by fiscal year, as of March 31, 2017 is as follows:

Fiscal Year	Amount
2018		285,034
2019		293,585
2020		99,800
Total	$	678,419

We are subject to regulation by the United States Food and Drug Administration ("FDA"). The FDA provides regulations governing the manufacture and sale of our products and regularly inspects us and other manufacturers to determine our and their compliance with these regulations. As of March 31, 2017, we believe we were in substantial compliance with all known regulations. FDA inspections are conducted periodically at the discretion of the FDA. We were last inspected in December 2012 and were notified of five observations from that inspection, none of which we believe to be material.

Our obligation with respect to employee severance benefits is minimized by the "at will" nature of the employee relationships. Our total obligation with respect to contingent severance benefit obligations was none as of March 31, 2017 and 2016.

5. Income Taxes

We account for income taxes under ASC 740, which requires the use of the liability method. ASC 740 provides that deferred income tax assets and liabilities are recorded based on the differences between the tax bases of assets and liabilities and their carrying amounts for financial reporting purposes, referred to as temporary differences. Deferred income tax assets and liabilities at the end of each period are determined using the currently enacted tax rates applied to taxable income in the periods in which the deferred income tax assets and liabilities are expected to be settled or realized.

Income tax provision (benefit) for income taxes is summarized below:

Years Ended	March 31, 2017		March 31, 2016
Current:
Federal	$	––	$	––
State		––		––
Total current		––		––
Deferred:
Federal		––		(291,000	)
State		––		(30,000	)
Total deferred		––		(321,000	)
Valuation allowance		––		321,000
Total	$	––	$	––

The following is a reconciliation between the effective rate and the federal statutory rate used in determining deferred tax assets:

Years Ended	March 31, 2017			March 31, 2016
Expected income tax rate	$	(248,000	)	$	(299,000	)
State income taxes, net of federal tax benefit		(26,000	)		(31,000	)
Change in valuation allowance		248,000			315,000
Other permanent differences		26,000			15,000
Income tax expense	$	––		$	––

The components of the net accumulated deferred income tax asset (liability) are as follows:

Years Ended	March 31, 2017			March 31, 2016
Other deferred assets	$	99,000		$	225,000
Valuation allowance		(99,000	)		(225,000	)
Current deferred tax assets		––			––

Credits and net operating loss carryforwards		4,775,000			4,190,000
Valuation allowance		(4,775,000	)		(4,190,000	)
Long-term deferred tax assets		––			––

Total deferred tax assets		––			––
Valuation allowance		––			––
Long-term deferred tax liabilities		––			––

Total deferred tax liabilities		––			––

Net deferred tax assets (liabilities)	$	––		$	––

The primary components of our deferred tax assets are describe below:

Years Ended	March 31, 2017			March 31, 2016
Differences in reporting long-term assets	$	99,000		$	225,000
Credits and net operating loss carryforwards		4,775,000			4,190,000
Less valuation allowance		(4,874,000	)		(4,415,000	)
Total deferred tax assets	$	––		$	––

We believe that based on all available evidence, it is more likely than not that the deferred tax assets will not be fully realized. Accordingly, a valuation allowance has been recorded against the deferred tax asset.

As of March 31, 2017, we had approximately $12.1 million of net operating loss carryovers for tax purposes. Additionally, we have approximately $239,000 of research and development tax credits available to offset future federal income taxes. The net operating loss and credit carryovers begin to expire in the fiscal year ended March 31, 2019. In fiscal years ended after March 31, 2019, net operating losses expire at various dates through March 31, 2037. Our net operating loss carryovers at March 31, 2017 include $455,000 in income tax deductions related to stock options which will be tax effected and the benefit will be reflected as a credit to additional paid-in capital when realized. As such, these deductions are not reflected in our deferred tax assets. The Internal Revenue Code contains provisions, which may limit the net operating loss carryforwards available to be used in any given year if certain events occur, including significant changes in ownership interests.

6. Major Customers/Suppliers

We depend on sales that are generated from hospitals' ongoing usage of AEM surgical instruments. In fiscal year 2017, we generated sales from over 300 hospitals that have changed to AEM products, but no hospital customer contributed more than 4% to the total sales. We have a relationship with New Deantronics, Inc., who accounted for approximately 22% of our purchases in fiscal year 2017.

7. Defined Contribution Employee Benefit Plan

We have adopted a 401(k) Profit Sharing Plan which covers all full-time employees who have completed at least three months of full-time continuous service and are age eighteen or older. Participants may defer up to 20% of their gross pay up to a maximum limit determined by law. Participants are immediately vested in their contributions. We may make discretionary contributions based on corporate financial results for the fiscal year. To date, we have not made contributions to the 401(k) Profit Sharing Plan. Vesting in a contribution account (our contribution) is based on years of service, with a participant fully vested after five years of credited service.

8. Related Party Transaction

We paid consulting fees of $79,167 and $85,504 to an entity owned by one of our directors in fiscal years 2017 and 2016, respectively.

9. Subsequent Events

Management evaluated all activity of us and concluded that, as of the date the financial statements were issued, no subsequent events have occurred that would require recognition in the financial statements or disclosure in the notes to the financial statements.

Item 9 Changes In and Disagreements with Accountants on Accounting and Financial Disclosure.

None

Item 9 A (T). Controls and Procedures.

We carried out an evaluation under the supervision and with the participation of our management, including our Chief Executive Officer and Principal Accounting Officer, of the effectiveness of our disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) of the Securities Exchange Act of 1934 (the "Exchange Act")) as of the end of the period covered by this report. Based upon that evaluation, the Chief Executive Officer and the Principal Accounting Officer concluded that our disclosure controls and procedures were effective as of March 31, 2017.

Management's Annual Report on Internal Control Over Financial Reporting

Our management is responsible for establishing and maintaining adequate internal control over financial reporting, as defined in Rules 13a-15(f) and 15d-15(f) of the Exchange Act. Our internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles. Our internal control over financial reporting includes those policies and procedures that (i) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of our assets; (ii) provide reasonable assurance that transactions are recorded to permit preparation of financial statements in accordance with generally accepted accounting principles, and that receipts and expenditures of the Company are made only in accordance with authorizations of our management and directors; and (iii) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of our assets that could have a material effect on our financial statements.

Management assessed the effectiveness of our internal control over financial reporting as of March 31, 2017. In making this assessment, management used the criteria set forth in Internal Control-Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) in 2013.

Based on its assessment of internal control over financial reporting, management has concluded that, as of March 31, 2017, our internal control over financial reporting was effective.

This Annual Report does not include an attestation report of the Company's registered public accounting firm regarding internal control over financial reporting. Management's report was not subject to attestation by the Company's registered public accounting firm pursuant to temporary rules of the Securities and Exchange Commission that permit the Company to provide only management's report in this Annual Report.

Changes In Internal Control Over Financial Reporting

There were no significant changes in our internal control over financial reporting during the three months ended March 31, 2017 that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.

Item 9 B. Other Information

None

PART III

Item 10. Directors, Executive Officers and Corporate Governance.

Information in response to this item is incorporated by reference from the registrant's definitive proxy statement for its 2017 Annual Meeting of Shareholders to be filed within 120 days after March 31, 2017.

Item 11. Executive Compensation.

Item 12. Security Ownership of Certain Beneficial Owners and Management and Related Shareholder Matters.

The following table summarizes certain information regarding our equity compensation plan as of March 31, 2017:

Plan Category	Number of securities to be issued upon exercise of outstanding equity units		Weighted-average exercise price of equity units		Number of securities remaining available for future issuance under equity units plan
Equity compensation plans approved by security holders		709,286	$	0.63		190,714
Equity compensation plans not approved by security holders		245,000	$	0.96		––
Total		954,286	$	0.71		190,714

Item 13. Certain Relationships and Related Transactions, and Director Independence.

Item 14. Principal Accounting Fees and Services.

PART IV

Item 15. Exhibits, Financial Statement Schedules.

(b) Exhibits - The following exhibits are attached to this report on Form 10-K or are incorporated herein by reference:

3.1

Articles of Incorporation of the Company, as amended. (Incorporated by reference from Registration Statement #333-4118-D dated June 25, 1996).

3.2

Bylaws of the Company. (Incorporated by reference from Current Report on Form 8-K filed on October 30, 2007).

3.3

First Amended and Restated Bylaws (incorporated by reference to Exhibit 3.1 to our Current Report on Form 8-K filed on May 31, 2017).

4.1

Form of certificate for shares of Common Stock. (Incorporated by reference from Registration Statement #333-4118-D dated June 25, 1996).

10.1

Lease Agreement dated June 3, 2004 between Encision Inc. and DaPuzzo Investment Group, LLC (Incorporated by reference from Quarterly Report on Form 10-QSB filed on August 12, 2004).

10.2

Encision Inc. 2007 Stock Option Plan (Incorporated by reference from Proxy Statement dated June 30, 2007). †

10.3

Encision Inc. 2014 Stock Option Plan (Incorporated by reference from Proxy Statement dated July 11, 2014). †

10.4

Loan and Security Agreement between Encision Inc. and Silicon Valley Bank (Incorporated by reference from Current Report on Form 8-K filed on November 10, 2006).

10.5*

Manufacturing, Supply and License Agreement dated April 3, 2009 between Encision Inc. and Intuitive Surgical Inc. (Incorporated by reference from Annual Report on Form 10-K filed on June 29, 2009).

10.6*

Development, License, and Non-Commercial Supply Agreement dated January 19, 2011 between Encision Inc and Boston Scientific Corporation(Incorporated by reference from Annual Report on Form 10-K filed on June 15,2011).

10.7

Employment Agreement, dated December 17, 2013, between Encision Inc. and Gregory J. Trudel (Incorporated by reference from Current Report on Form 8-K filed on December 23, 2013). †

10.8

Employment Agreement, dated November 14, 2016, between Encision Inc. and Gregory J. Trudel (Incorporated by reference to Exhibit 10-1 to our Current Report on Form 8-K filed on November 18, 2016). †

10.9

Amended and Restated Loan and Security Agreement between Encision Inc. and Silicon Valley Bank dated May 10, 2012 (Incorporated by reference from Annual Report on Form 10-K filed on June 28, 2013).

10.10

First Amendment to Amended and Restated Loan and Security Agreement, dated May 19, 2014, by and between Encision Inc. and Silicon Valley Bank (Incorporated by reference to Current Report on Form 8-K filed on May 23, 2014).

10.11

Second Amendment to Amended and Restated Loan and Security Agreement, dated May 31, 2015, by and between Encision Inc. and Silicon Valley Bank (Incorporated by reference to Current Report on Form 8-K filed on June 3, 2015).

10.12

Loan and Security Agreement between Encision Inc. and Crestmark Bank dated March 15, 2016 (incorporated by reference to Exhibit 10.11 to our Annual Report on Form 10-K filed on June 14, 2016).

31.1

Section 302 Certification of Principal Executive Officer **

31.2

Section 302 Certification of Principal Financial and Accounting Officer **

32.1

Section 906 Certifications **

Certain portions of this exhibit have been omitted pursuant to a request for confidential treatment and have been filed separately with the Securities and Exchange Commission.

†

Denotes management contract or compensatory plan or arrangement.

Item 16. Form 10-K Summary.

None.

SIGNATURES

Pursuant to the requirements of Section 13 or 15(d) of the Exchange Act, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

	ENCISION INC.

Dated: June 14, 2017	By:	/s/ Mala Ray
		Mala Ray Controller Principal Accounting Officer & Principal Financial Officer

Pursuant to the requirements of the Exchange Act, this report has been signed below by the following persons on behalf of the registrant and in the capacities and on the dates indicated.


/s/ Mala Ray			June 14, 2017
Mala Ray Controller Principal Accounting Officer & Principal Financial Officer


/s/ Patrick W. Pace			June 14, 2017
Patrick W. Pace Director


/s/ Robert H. Fries			June 14, 2017
Robert H. Fries Director


/s/ Vern D. Kornelsen			June 14, 2017
Vern D. Kornelsen Director


/s/ Gregory J. Trudel			June 14, 2017
Gregory J. Trudel President and CEO Principal Executive Officer Director


/s/ David W. Newton			June 14, 2017
David W. Newton Vice President - Technology Director

EX-31.1 2 ex31x1.htm EXHIBIT 31.1

Exhibit 31.1

CERTIFICATIONS

I, Gregory Trudel, certify that:

1. I have reviewed this annual report on Form 10-K of Encision Inc.;

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

c) Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

d) Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and,

5. The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Dated: June 14, 2017

	/s/ Gregory Trudel

	Gregory Trudel
	President and CEO

EX-31.2 3 ex31x2.htm EXHIBIT 31.2

Exhibit 31.2

CERTIFICATIONS

I, Mala Ray, certify that:

1. I have reviewed this annual report on Form 10-K of Encision Inc.;

b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Dated: June 14, 2017

	/s/ Mala Ray

	Mala Ray
	Controller, Principal Accounting Officer and Principal Financial Officer

EX-32.1 4 ex32x1.htm EXHIBIT 32.1

Exhibit 32.1

CERTIFICATIONS OF PERIODIC REPORT

I, Gregory Trudel, President and Chief Executive Officer of Encision Inc. (the “Company”), certify, pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, 18 U.S.C. Section 1350, that, to the best of my knowledge:

•	the Annual Report on Form 10-K of the Company for the annual period ended March 31, 2017 (the “Report”) fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934 (15 U.S.C. 78m or 78o(d)); and

•	the information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

Dated: June 14, 2017

	/s/ Gregory Trudel
	Gregory Trudel
	President and Chief Executive Officer

I, Mala Ray, Controller, Principal Accounting Officer and Principal Financial Officer of Encision Inc. (the “Company”), certify, pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, 18 U.S.C. Section 1350, that, to the best of my knowledge:

•	the Annual Report on Form 10-K of the Company for the annual period ended March 31, 2017 (the “Report”) fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934 (15 U.S.C. 78m or 78o(d)); and

•	the information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

Dated: June 14, 2017

	/s/ Mala Ray
	Mala Ray
	Controller, Principal Accounting Officer and Principal Financial Officer

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258656

25000

50000

839850

1042281

1730747

1128412

91989

62290

2980426

2328100

3950710 3161687

3389533

2693302

561177

468385

252889

253980

252889

15926

16450

3810418

3066915

355890

402914

246203

267399

257506

248130

387491

275055

30384

1277474

1223882

70896

40512

1348370

1264394

23682365

23752131

-21220317

-21949610

2462048

1802521

3267571

-20430117

-21220317

-21949610

23607688

23682365

23752131

3810418

3066915

9000

33000

11500

410000

50000

179317

212345

208479

165167

10673225

10683355

10673225

10683355

8869599

9336078

4464134

4759067

4405465

4577011

2511451

2558785

1455628

1476803

1126630

1249787

5093709

5285375

-688244

-708364

-59721

-46903

18672

-124933

-41049

-171836

-729293

-880200

-729293

-880200

-0.07

-0.08

10677080

10673225

10683355

-729293

-880200

-729293

69766

74677

2287

56381

4187

11822

2648

49333

5140

12645

74677

69766

224877

318692

69766

74677

24000 -2500

-360000

170000

226431

-128005

-962335

-436907

-29175

-21898

47024

-319521

-18565

-113796

22888

-165838

105357

77113

27818

21356

-133175

-98469

-112436

323491

25000

-137436

298491

-247723

34184

49980

14835

24352

-1338

352

1162

20000

2482

1194

-2482 -1194

1469630

857345

671117

321067

2140747

1178412

410000

50000

240000

104700

221427

464700

51427

424080

280669

215601 115502 42245 151537 -3866 -14150 38379 137387

20000

83445

88715

31365

31828

17453

16505

10363

8466

40454

47596

21823

24577

32603 10443

10677080

10673225

10677080

10673225

954286 700924

198149

292869

69766

74677

0.016

P5Y

.81

0.72

.87

0.75

0.00

330000

245000

411000

245000

685000

245000

139000

285000

58000

11000

0.96

0.85

0.96

.63

0.96

0.57

0.00

.31

0.00

0.83

0.00

.86

0.00

24286

44924

.62

0.67

474000

58000

-291000

-30000

-321000

321000

-248000

-299000

-26000

-31000

248000

315000

4415000

4874000

4775000

99000

225000

4190000

4415000

4874000

4775000

99000

225000

4190000

85504

79167

2042337 10683355

10130

Encision Inc. is a medical device company that designs, develops, manufactures and markets patented surgical instruments that provide greater safety to patients undergoing minimally-invasive surgery. We believe that our patented AEM® surgical instrument technology is changing the marketplace for electrosurgical devices and instruments by providing a solution to a well-documented risk in laparoscopic surgery. Our sales to date have been made primarily in the United States.   We have an accumulated deficit of $21,949,610 at March 31, 2017. Operating funds have been provided primarily by issuances of our common stock and warrants, the exercise of stock options to purchase our common stock, and by operating profits. Our liquidity has diminished because of prior years' operating losses, and we may be required to seek additional capital in the future.   Our strategic marketing and sales plan is designed to expand the use of our products in surgically active hospitals in the United States.

Use of Estimates in the Preparation of Financial Statements.  The preparation of financial statements in conformity with accounting principles generally accepted in the United States ("GAAP") requires management to make estimates and assumptions. Such estimates and assumptions affect the reported amounts of assets and liabilities as well as disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of sales and expense during the reporting period. Actual results could differ from those estimates.   Cash and Cash Equivalents.  For purposes of reporting cash flows, we consider all cash and highly liquid investments with an original maturity of three months or less to be cash equivalents. Restricted cash is cash that was deposited to obtain a letter of credit for our importing and exporting activities.   Fair Value of Financial Instruments.  Our financial instruments consist of cash and cash equivalents and short-term trade receivables, payables and line of credit. The carrying values of cash and cash equivalents, short-term receivables, payables and line of credit approximate their fair value due to their short maturities.   Concentration of Credit Risk. Financial instruments, which potentially subject us to concentrations of credit risk, consist of cash and cash equivalents, accounts receivable and accounts payable. The carrying value of all financial instruments approximates fair value. The amount of cash on deposit with financial institutions occasionally exceeds the $250,000 federally insured limit at March 31, 2017. However, we believe that cash on deposit that exceeds $250,000 in the financial institutions is financially sound and the risk of loss is minimal.   We have no significant off-balance sheet concentrations of credit risk such as foreign exchange contracts, options contracts or other foreign hedging arrangements. We maintain the majority of our cash balances with one financial institution in the form of demand deposits.   Accounts receivable are typically unsecured and are derived from transactions with and from entities in the healthcare industry primarily located in the United States. Accordingly, we may be exposed to credit risk generally associated with the healthcare industry. We maintain allowances for doubtful accounts for estimated losses resulting from the inability of our customers to make required payments. We charge interest on past due accounts on a case-by-case basis.   A summary of the activity in our allowance for doubtful accounts is as follows:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr> <td style="vertical-align: top; border-bottom: black 1.5pt solid">Years Ended</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt; text-align: center"> </td> <td colspan="2" style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: center">March 31, 2017</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt; text-align: center"> </td> <td colspan="2" style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: center">March 31, 2016</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; width: 68%">Balance, beginning of year</td> <td style="vertical-align: bottom; width: 1%; text-align: right"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 13%; text-align: right">9,000</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%; text-align: right"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 13%; text-align: right">11,500</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top">Provision for estimated (recoveries) losses</td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">24,352</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">(1,338</td> <td nowrap="nowrap" style="vertical-align: bottom">)</td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; padding-bottom: 1.5pt">Write-off of uncollectible accounts</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt; text-align: right"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">(352</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt">)</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt; text-align: right"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">(1,162</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt">)</td></tr> <tr style="background-color: white"> <td style="vertical-align: top; padding-bottom: 3pt">Balance, end of year</td> <td style="vertical-align: bottom; padding-bottom: 3pt; text-align: right"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double">$</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: right">33,000</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; padding-bottom: 3pt; text-align: right"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double">$</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: right">9,000</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 3pt"> </td></tr> </table>   The net accounts receivable balance at March 31, 2017 of $1,042,281 included no more than 5% from any one customer. The net accounts receivable balance at March 31, 2016 of $839,850 included no more than 5% from any one customer.   Warranty Accrual.  We provide for the estimated cost of product warranties at the time sales are recognized. While we engage in extensive product quality programs and processes, including actively monitoring and evaluating the quality of our component suppliers, our warranty obligation is based upon historical experience and is also affected by product failure rates and material usage incurred in correcting a product failure. Should actual product failure rates or material usage costs differ from our estimates, revisions to the estimated warranty liability would be required. A summary of our warranty claims activity, included in other accrued liabilities, is as follows:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr> <td style="vertical-align: top; border-bottom: black 1.5pt solid">Years Ended</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td colspan="2" style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: center">March 31, 2017</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td colspan="2" style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: center">March 31, 2016</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; width: 68%">Balance, beginning of year</td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 13%; text-align: right">20,000</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 13%; text-align: right">20,000</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top">Provision for estimated warranty claims</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">2,482</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">1,194</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; padding-bottom: 1.5pt">Claims made</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">(2,482</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt">)</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">(1,194</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt">)</td></tr> <tr style="background-color: white"> <td style="vertical-align: top; padding-bottom: 3pt">Balance, end of year</td> <td style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double">$</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: right">20,000</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double">$</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: right">20,000</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 3pt"> </td></tr> </table>   Inventories.  Inventories are stated at the lower of cost (first-in, first-out basis) or market. We reduce inventory for estimated obsolete or unmarketable inventory equal to the difference between the cost of inventory and the estimated market value based upon assumptions about future demand and market conditions. If actual market conditions are less favorable than those projected by management, additional inventory write-downs may be required. At March 31, 2017 and 2016, inventory consisted of the following:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr> <td style="vertical-align: top; padding-bottom: 1.5pt; text-align: center"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt; text-align: center"> </td> <td colspan="2" style="vertical-align: top; border-bottom: black 1.5pt solid; text-align: center">March 31, 2017</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt; text-align: center"> </td> <td colspan="2" style="vertical-align: top; border-bottom: black 1.5pt solid; text-align: center">March 31, 2016</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; width: 68%">Raw materials</td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 13%; text-align: right">857,345</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 13%; text-align: right">1,469,630</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; padding-bottom: 1.5pt">Finished goods</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">321,067</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">671,117</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top">Total gross inventories</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">1,178,412</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">2,140,747</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; padding-bottom: 1.5pt">Less reserve for obsolescence</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">(50,000</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt">)</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">(410,000</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt">)</td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; padding-bottom: 3pt">Total net inventories</td> <td style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double">$</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: right">1,128,412</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double">$</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: right">1,730,747</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 3pt"> </td></tr> </table>   A summary of the activity in our inventory reserve for obsolescence is as follows:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr> <td style="vertical-align: top; border-bottom: black 1.5pt solid">Years Ended</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td colspan="2" style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: center">March 31, 2017</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td colspan="2" style="vertical-align: top; border-bottom: black 1.5pt solid; text-align: center">March 31, 2016</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; width: 68%">Balance, beginning of year</td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 13%; text-align: right">410,000</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 13%; text-align: right">240,000</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top">Provision for estimated obsolescence</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">104,700</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">221,427</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; padding-bottom: 1.5pt">Write-off of obsolete inventory</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">(464,700</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt">)</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">(51,427</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt">)</td></tr> <tr style="background-color: white"> <td style="vertical-align: top; padding-bottom: 3pt">Balance, end of year</td> <td style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double">$</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: right">50,000</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double">$</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: right">410,000</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 3pt"> </td></tr> </table>   Property and Equipment.  Property and equipment are stated at cost, with depreciation computed over the estimated useful lives of the assets, generally three to seven years. We use the straight-line method of depreciation for property and equipment. Leasehold improvements are depreciated over the shorter of the remaining lease term or the estimated useful life of the asset. Maintenance and repairs are expensed as incurred and major additions, replacements and improvements are capitalized. Depreciation expense for the years ended March 31, 2017 and 2016 was $198,149 and $292,869, respectively.   Long-Lived Assets.  Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. A long-lived asset is considered impaired when estimated future cash flows related to the asset, undiscounted and without interest, are insufficient to recover the carrying amount of the asset. If deemed impaired, the long-lived asset is reduced to its estimated fair value. Long-lived assets to be disposed of are reported at the lower of their carrying amount or estimated fair value less cost to sell.   Patents.  The costs of applying for patents are capitalized and amortized on a straight-line basis over the lesser of the patent's economic or legal life (20 years from the date of application in the United States). Capitalized costs are expensed if patents are not issued. We review the carrying value of our patents periodically to determine whether the patents have continuing value and such reviews could result in the conclusion that the recorded amounts have been impaired. A summary of our patents at March 31, 2017 and 2016 is as follows:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr> <td style="vertical-align: top; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td colspan="2" style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: center">March 31, 2017</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td colspan="2" style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: center">March 31, 2016</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="width: 68%">Patents issued</td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 13%; text-align: right">424,080</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 13%; text-align: right">280,669</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%"> </td></tr> <tr style="background-color: white"> <td style="padding-bottom: 1.5pt">Accumulated amortization</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">(208,479</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt">)</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">(165,167</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt">)</td></tr> <tr style="background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt">Patents issued, net of accumulated amortization</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">215,601</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">115,502</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: white"> <td>Patent applications</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">42,245</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">151,537</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt">Accumulated amortization</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">(3,866</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt">)</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">(14,150</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt">)</td></tr> <tr style="background-color: white"> <td style="padding-bottom: 1.5pt">Patent applications, net of accumulated amortization</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">38,379</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">137,387</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt">Total net patents and patent applications</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid">$</td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">253,980</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid">$</td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">252,889</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> </table>   The expected annual amortization expense related to patents and patent applications as of March 31, 2017, for the next five fiscal years, is as follows:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr> <td style="border-bottom: black 1.5pt solid">Fiscal Year</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Amount</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="width: 75%">2018</td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 22%; text-align: right">26,728</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%"> </td></tr> <tr style="background-color: white"> <td>2019</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">26,728</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: #CCEEFF"> <td>2020</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">26,728</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: white"> <td>2021</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">26,728</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt">2022 and following</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">147,068</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: white"> <td style="padding-bottom: 3pt">Total</td> <td style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double">$</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: right">253,980</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 3pt"> </td></tr> </table>   Other Accrued Liabilities.  At March 31, 2017 and 2016, other accrued liabilities consisted of the following:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr> <td style="vertical-align: top; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td colspan="2" style="vertical-align: top; border-bottom: black 1.5pt solid; text-align: center">March 31, 2017</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td colspan="2" style="vertical-align: top; border-bottom: black 1.5pt solid; text-align: center">March 31, 2016</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; width: 68%">Warranty</td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 13%; text-align: right">20,000</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 13%; text-align: right">20,000</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top">Sales commissions</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">88,715</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">83,445</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top">Lease normalization</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">31,828</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">31,365</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top">Sales and use tax</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">16,505</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">17,453</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top">Marketing fees</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">8,466</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">10,363</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top">Professional fees</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">47,596</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">40,454</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top">Payroll taxes</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">24,577</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">21,823</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; padding-bottom: 1.5pt">Miscellaneous</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">10,443</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">32,603</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; padding-bottom: 3pt">Total other accrued liabilities</td> <td style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double">$</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: right">248,130</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double">$</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: right">257,506</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 3pt"> </td></tr> </table>   Income Taxes.  We account for income taxes under the provisions of ASC Topic 740, "Accounting for Income Taxes" ("ASC 740"). ASC 740 requires recognition of deferred income tax assets and liabilities for the expected future income tax consequences, based on enacted tax laws, of temporary differences between the financial reporting and tax bases of assets and liabilities. ASC 740 also requires recognition of deferred tax assets for the expected future tax effects of all deductible temporary differences, loss carryforwards and tax credit carryforwards. Deferred tax assets are then reduced, if deemed necessary, by a valuation allowance for the amount of any tax benefits which, more likely than not based on current circumstances, are not expected to be realized. Should we achieve sufficient, sustained income in the future, we may conclude that some or all of the valuation allowance should be reversed (Note 5).   ASC 740 prescribes a comprehensive model for how companies should recognize, measure, present, and disclose in their financial statements uncertain tax positions taken or expected to be taken on a tax return. Under ASC 740, tax positions must initially be recognized in the financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. Such tax positions must initially and subsequently be measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the tax authority assuming full knowledge of the position and relevant facts.   The cumulative effect of adopting ASC 740 on April 1, 2007 has been recorded net in deferred tax assets, which resulted in no ASC 740 liability on the balance sheet. The total amount of unrecognized tax benefits as of the date of adoption was zero. There are open statutes of limitations for taxing authorities in federal and state jurisdictions to audit the Company's tax returns from fiscal year ended March 31, 1999 through the current period. Our policy is to account for income tax related interest and penalties in income tax expense in the statements of operations. There have been no income tax related interest or penalties assessed or recorded. Because the Company has provided a full valuation allowance on all of its deferred tax assets, the adoption of ASC 740 had no impact on our effective tax rate.   Revenue Recognition.  Revenue from product sales, net of discounts, are recorded when we ship the product and title has passed to the customer, provided that we have evidence of a customer arrangement and can conclude that collection is probable. Our shipping policy is FOB Shipping Point. We recognize revenue from sales to stocking distributors when there is no right of return, other than for normal warranty claims. We have no ongoing obligations related to product sales, except for normal warranty. Revenue from engineering services is recognized when invoices are sent to customers and the service is performed.   Sales Taxes.  We collect sales tax from customers and remit the entire amount to each respective state. We recognize revenue from product sales net of sale taxes.   Research and Development Expenses.  We expense research and development costs for products and processes as incurred.   Advertising Costs.  We expense advertising costs as incurred. Advertising expense for the years ended March 31, 2017 and 2016 was minimal.   Medical Device Tax.  The Patient Protection and Affordable Care Act imposed a 2.3% excise tax on the sale of certain medical devices by a manufacturer, producer or importer of such devices in the United States starting after December 31, 2012. We expensed the medical device tax in Other Expense. Effective January 1, 2016, the excise tax was suspended for two years.   Stock-Based Compensation. Stock-based compensation is presented in accordance with the guidance of ASC Topic 718, "Compensation – Stock Compensation" ("ASC 718"). Under the provisions of ASC 718, companies are required to estimate the fair value of share-based payment awards on the date of grant using an option-pricing model. The value of the portion of the award that is ultimately expected to vest is recognized as expense over the requisite service periods in our statements of operations.   ASC 718 requires companies to estimate the fair value of share-based payment awards on the date of grant using an option-pricing model. The value of the portion of the award that is ultimately expected to vest is recognized as expense over the requisite service periods in the accompanying statements of operations.   Stock-based compensation expense recognized during the period is based on the value of the portion of share-based payment awards that is ultimately expected to vest during the period. Stock-based compensation expense recognized in our statements of operations for fiscal years 2017 and 2016 included compensation expense for share-based payment awards granted prior to, but not yet vested as of March 31, 2017, based on the grant date fair value. Compensation expense for all share-based payment is recognized using the straight-line, single-option method. As stock-based compensation expense recognized in the accompanying statements of operations for fiscal years 2017 and 2016 is based on awards ultimately expected to vest, it has been reduced for estimated forfeitures. ASC 718 requires forfeitures to be estimated at the time of grant and revised, if necessary, in subsequent periods if actual forfeitures differ from those estimates.   We used the Black-Scholes option-pricing model ("Black-Scholes model") to determine fair value. Our determination of fair value of share-based payment awards on the date of grant using an option-pricing model is affected by our stock price as well as assumptions regarding a number of highly complex and subjective variables. These variables include, but are not limited to our expected stock price volatility over the term of the awards, and actual and projected employee stock option exercise behaviors. Although the fair value of employee stock options is determined in accordance with ASC 718 using an option-pricing model, that value may not be indicative of the fair value observed in a willing buyer/willing seller market transaction.   Stock-based compensation expense recognized under ASC 718 for fiscal years 2017 and 2016 was $69,766 and $74,677, respectively, which consisted of stock-based compensation expense related to director and employee stock options.   Stock-based compensation expense related to director and employee stock options under ASC 718 for fiscal years 2017 and 2016 was allocated as follows:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1.5pt solid">Years Ended</td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">March 31, 2017</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">March 31, 2016</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 68%; text-align: justify">Cost of sales</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 13%; text-align: right">2,648</td> <td nowrap="nowrap" style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 13%; text-align: right">2,287</td> <td nowrap="nowrap" style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify">Sales and marketing</td> <td> </td> <td> </td> <td style="text-align: right">12,645</td> <td nowrap="nowrap"> </td> <td> </td> <td> </td> <td style="text-align: right">11,822</td> <td nowrap="nowrap"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-align: justify">General and administrative</td> <td> </td> <td> </td> <td style="text-align: right">49,333</td> <td nowrap="nowrap"> </td> <td> </td> <td> </td> <td style="text-align: right">56,381</td> <td nowrap="nowrap"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt; text-align: justify">Research and development</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">5,140</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">4,187</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 3pt; text-align: justify">Stock-based compensation expense</td> <td style="padding-bottom: 3pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">69,766</td> <td nowrap="nowrap" style="padding-bottom: 3pt"> </td> <td style="padding-bottom: 3pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">74,677</td> <td nowrap="nowrap" style="padding-bottom: 3pt"> </td></tr> </table>   Segment Reporting.  We have concluded that we have one operating segment.   Basic and Diluted Income per Common Share.  Net income per share is calculated in accordance with ASC Topic 260, "Earnings Per Share" ("ASC 260"). Under the provisions of ASC 260, basic net income per common share is computed by dividing net income for the period by the weighted average number of common shares outstanding for the period. Diluted net income per common share is computed by dividing the net income for the period by the weighted average number of common and potential common shares outstanding during the period if the effect of the potential common shares is dilutive. Because we had a loss in fiscal years 2017 and 2016, the shares used in the calculation of dilutive potential common shares exclude options to purchase shares and RSUs. Therefore, basic net loss per common share equals dilutive net loss per common share:   The following table presents the calculation of basic and diluted net income (loss) per share:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1.5pt solid; text-align: justify">Years Ended</td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">March 31, 2017</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">March 31, 2016</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="width: 68%; text-align: justify">Net loss</td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 13%; text-align: right">(729,293</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%">)</td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 13%; text-align: right">(880,200</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%">)</td></tr> <tr style="background-color: white"> <td style="text-align: justify">Weighted-average shares — basic</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">10,677,080</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">10,673,225</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt; text-align: justify">Effect of dilutive potential common shares</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">—</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">—</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: white"> <td style="padding-bottom: 1.5pt; text-align: justify">Weighted-average shares — diluted</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">10,677,080</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">10,673,225</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt; text-align: justify">Net loss per share — basic and diluted</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid">$</td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">(0.07</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt">)</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid">$</td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">(0.08</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt">)</td></tr> <tr style="background-color: white"> <td style="padding-bottom: 3pt; text-align: justify">Antidilutive equity units</td> <td style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: right">954,286</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: right">700,924</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 3pt"> </td></tr> </table>   Recent Accounting Pronouncements.  We have reviewed all recently issued, but not yet effective, accounting pronouncements. The Financial Accounting Standards Board issued Accounting Standards Update No. 2014-09 (Revenue from Contracts with Customers), which is effective for annual reporting periods beginning after December 15, 2017. The Company does not expect ASU 2014-09 to have a material/significant impact on its financial statements.   The Financial Accounting Standards Board has also issued Accounting Standards Update 2014-15, Presentation of Financial Statements — Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity's Ability to Continue as a Going Concern (the ASU), which provides guidance on determining when and how to disclose going concern uncertainties in the financial statements. The ASU requires management to perform an assessment every reporting period (including interim periods) to determine whether there is substantial doubt about a company's ability to continue as a going concern and to provide related footnote disclosures. The ASU also defines that substantial doubt exists when relevant conditions and events, considered in the aggregate, indicate that it is probable that the entity will be unable to meet its obligations as they become due within one year after the date that the financial statements are issued (or available to be issued). The ASU applies to all entities and is effective for annual periods ending after December 15, 2016, and interim periods thereafter, with early adoption permitted. We have evaluated this new guidance, and the related impact on the financial statements.   In July 2015, the FASB issued Accounting Standards Update 2015-11, Inventory (Topic 330): Simplifying the Measurement of Inventory, ("ASU 2015-11"). ASU 2015-11 affects reporting entities that measure inventory using first-in, first-out (FIFO) or average cost. Specifically, ASU 2015-11 requires that inventory be measured at the lower of cost and net realizable value. Net realizable value is the estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation. Subsequent measurement is unchanged for inventory measured using LIFO or the retail inventory method. ASU 2015-11 is effective for fiscal years beginning after December 15, 2016. Early adoption is permitted. The Company does not expect ASU 2015-11 to have a material/significant impact on its financial statements.   In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842) ("ASU 2016-02"), which modified lease accounting for both lessees and lessors to increase transparency and comparability by recognizing lease assets and lease liabilities by lessees for those leases classified as operating leases under previous accounting standards and disclosing key information about leasing arrangements. ASU 2016-02 will be effective for the Company beginning in its third quarter of 2020 and early adoption is permitted. The Company is currently evaluating the timing of its adoption and the impact of adopting the new lease standard on its consolidated financial statements. However, the ultimate impact of adopting ASU 2016-02 will depend on the Company's lease portfolio as of the adoption date.

Stock Option Plans.  We have a stock option plan, the 2007 Stock Option Plan, and we adopted our 2014 Equity Incentive Plan (the "Plan," as summarized below) to promote our and our shareholders' interests by helping us to attract, retain and motivate our key employees and associates. Under the terms of the Plan, the Board of Directors may grant incentive and non-qualified stock options, stock appreciation rights, restricted stock, restricted stock units, performance units, and other stock-based awards. The purchase price of the shares subject to a stock option will be the fair market value of our common stock on the date the stock option is granted. Generally, vesting of stock options occurs such that 20% becomes exercisable on each anniversary of the date of grant for each of the five years following the grant date of such option. Generally, all stock options must be exercised within five years from the date granted. The number of common shares reserved for issuance under the Plan is 700,000 shares of common stock, subject to adjustment for dividend, stock split or other relevant changes in our capitalization.   Under ASC 718, the value of each employee stock option was estimated on the date of grant using the Black-Scholes model for the purpose of financial information in accordance with ASC 718. The use of a Black-Scholes model requires the use of actual employee exercise behavior data and the use of a number of assumptions including expected volatility, risk-free interest rate and expected dividends. Employee stock options for 285,000 and 139,000 shares of stock were granted during fiscal years 2017 and 2016, respectively. RSUs for none and 20,000 shares of stock were granted during fiscal years 2017 and 2016, respectively.   As of March 31, 2017, $183,000 of total unrecognized compensation costs related to nonvested stock is expected to be recognized over a period of five years. The assumptions for employee stock options are summarized as follows:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1.5pt solid">Years Ended</td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">March 31, 2017</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">March 31, 2016</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-align: justify">Risk-free interest rate</td> <td> </td> <td colspan="2" style="text-align: center">1.1% to 1.7%</td> <td nowrap="nowrap"> </td> <td> </td> <td> </td> <td style="text-align: center">1.6%</td> <td nowrap="nowrap"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="width: 62%; text-align: justify">Expected life (in years)</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 16%; text-align: center">5.0</td> <td nowrap="nowrap" style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 16%; text-align: center">5.0</td> <td nowrap="nowrap" style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-align: justify">Expected volatility</td> <td> </td> <td colspan="2" style="text-align: center">81% to 87%</td> <td nowrap="nowrap"> </td> <td> </td> <td colspan="2" style="text-align: center">72% to 75%</td> <td nowrap="nowrap"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Expected dividend</td> <td> </td> <td> </td> <td style="text-align: center">0%</td> <td nowrap="nowrap"> </td> <td> </td> <td> </td> <td style="text-align: center">0%</td> <td nowrap="nowrap"> </td></tr> </table>   Cumulative compensation cost recognized in net income or loss with respect to options that are forfeited prior to vesting is adjusted as a reduction of compensation expense in the period of forfeiture. The volatility of the stock is based on the historical volatility for the period that approximates the expected lives of the options being valued. Fair value computations are highly sensitive to the volatility factor; the greater the volatility, the higher the computed fair value of options granted.   The total fair value of options granted was computed to be approximately $474,000 and $58,000, for the fiscal years ended March 31, 2017 and 2016, respectively. For disclosure purposes, these amounts are amortized ratably over the vesting periods of the options. Effects of stock-based compensation, net of the effect of forfeitures, totaled $69,766 and $74,677 for fiscal years 2017 and 2016, respectively.   The Black-Scholes model was developed for use in estimating the fair value of traded options that have no vesting restrictions and are fully transferable. In addition, option valuation models require the use of assumptions, including the expected stock price volatility. Because our employee stock options have characteristics significantly different than those of traded options, and because changes in the subjective input assumptions can materially affect the fair value estimate, in management's opinion, the existing models do not necessarily provide a reliable single measure of the fair value of our employee stock options. A summary of our stock option activity and related information for equity compensation plans approved by security holders for each of the fiscal years ended March 31, 2017 and 2016 is as follows:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: black 1.5pt solid; text-align: center">STOCK OPTIONS OUTSTANDING</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> Number Outstanding</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Weighted-Average Exercise Price per Share</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 58%">BALANCE AT MARCH 31, 2015</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 18%; text-align: right">330,000</td> <td nowrap="nowrap" style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 18%; text-align: right">0.96</td> <td nowrap="nowrap" style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Granted</td> <td> </td> <td> </td> <td style="text-align: right">139,000</td> <td nowrap="nowrap"> </td> <td> </td> <td> </td> <td style="text-align: right">0.57</td> <td nowrap="nowrap"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt">Forfeited/expired</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(58,000</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt">)</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: right">0.83</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>BALANCE AT MARCH 31, 2016</td> <td> </td> <td> </td> <td style="text-align: right">411,000</td> <td nowrap="nowrap"> </td> <td> </td> <td>$</td> <td style="text-align: right">0.85</td> <td nowrap="nowrap"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Granted</td> <td> </td> <td> </td> <td style="text-align: right">285,000</td> <td nowrap="nowrap"> </td> <td> </td> <td> </td> <td style="text-align: right">0.31</td> <td nowrap="nowrap"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt">Forfeited/expired</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(11,000</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt">)</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: right">0.86</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 3pt">BALANCE AT MARCH 31, 2017</td> <td style="padding-bottom: 3pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right">685,000</td> <td nowrap="nowrap" style="padding-bottom: 3pt"> </td> <td style="padding-bottom: 3pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">0.63</td> <td nowrap="nowrap" style="padding-bottom: 3pt"> </td></tr> </table>   A summary of our stock option activity and related information for equity compensation plans not approved by security holders for the fiscal year ended March 31, 2017 is as follows:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: black 1.5pt solid; text-align: center">STOCK OPTIONS OUTSTANDING</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> Number Outstanding</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Weighted-Average Exercise Price per Share</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 58%">BALANCE AT MARCH 31, 2015</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 18%; text-align: right">245,000</td> <td nowrap="nowrap" style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 18%; text-align: right">0.96</td> <td nowrap="nowrap" style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Granted</td> <td> </td> <td> </td> <td style="text-align: right">—</td> <td nowrap="nowrap"> </td> <td> </td> <td> </td> <td style="text-align: right">—</td> <td nowrap="nowrap"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt">Forfeited/expired</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">—</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: right">—</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>BALANCE AT MARCH 31, 2016</td> <td> </td> <td> </td> <td style="text-align: right">245,000</td> <td nowrap="nowrap"> </td> <td> </td> <td>$</td> <td style="text-align: right">0.96</td> <td nowrap="nowrap"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Granted</td> <td> </td> <td> </td> <td style="text-align: right">—</td> <td nowrap="nowrap"> </td> <td> </td> <td> </td> <td style="text-align: right">—</td> <td nowrap="nowrap"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt">Forfeited/expired</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">—</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: right">—</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 3pt">BALANCE AT MARCH 31, 2017</td> <td style="padding-bottom: 3pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right">245,000</td> <td nowrap="nowrap" style="padding-bottom: 3pt"> </td> <td style="padding-bottom: 3pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">0.96</td> <td nowrap="nowrap" style="padding-bottom: 3pt"> </td></tr> </table>   The following table summarizes information about employee stock options outstanding and exercisable at March 31, 2017:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr> <td colspan="2" style="vertical-align: top"> </td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td colspan="10" style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: center">STOCK OPTIONS OUTSTANDING</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td colspan="6" style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: center">STOCK OPTIONS EXERCISABLE</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Range of Exercise Prices</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> Number Outstanding</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Weighted-Average Remaining Contractual Life (in Years)</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> Weighted-Average Exercise Price per Share</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> Number Exercisable</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> Weighted-Average Exercise Price per Share</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 1%"> </td> <td style="width: 18%; text-align: center">$0.30 - $0.74</td> <td nowrap="nowrap" style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right">440,000</td> <td nowrap="nowrap" style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: center">4.0</td> <td nowrap="nowrap" style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 13%; text-align: right">0.41</td> <td nowrap="nowrap" style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right">68,201</td> <td nowrap="nowrap" style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 13%; text-align: right">0.60</td> <td nowrap="nowrap" style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td style="text-align: center">$0.82 - $1.09</td> <td nowrap="nowrap"> </td> <td> </td> <td> </td> <td style="text-align: right">370,000</td> <td nowrap="nowrap"> </td> <td> </td> <td> </td> <td style="text-align: center">1.7</td> <td nowrap="nowrap"> </td> <td> </td> <td>$</td> <td style="text-align: right">0.89</td> <td nowrap="nowrap"> </td> <td> </td> <td> </td> <td style="text-align: right">250,718</td> <td nowrap="nowrap"> </td> <td> </td> <td>$</td> <td style="text-align: right">0.90</td> <td nowrap="nowrap"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: center">$1.15 - $1.50</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">120,000</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: center">1.1</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt">$</td> <td style="padding-bottom: 1.5pt; text-align: right">1.26</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">102,426</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt">$</td> <td style="padding-bottom: 1.5pt; text-align: right">1.27</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 3pt"> </td> <td style="padding-bottom: 3pt; text-align: center"> </td> <td nowrap="nowrap" style="padding-bottom: 3pt"> </td> <td style="padding-bottom: 3pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right">930,000</td> <td nowrap="nowrap" style="padding-bottom: 3pt"> </td> <td style="padding-bottom: 3pt"> </td> <td style="padding-bottom: 3pt"> </td> <td style="padding-bottom: 3pt; text-align: center">2.7</td> <td nowrap="nowrap" style="padding-bottom: 3pt"> </td> <td style="padding-bottom: 3pt"> </td> <td style="padding-bottom: 3pt">$</td> <td style="padding-bottom: 3pt; text-align: right">0.71</td> <td nowrap="nowrap" style="padding-bottom: 3pt"> </td> <td style="padding-bottom: 3pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right">421,345</td> <td nowrap="nowrap" style="padding-bottom: 3pt"> </td> <td style="padding-bottom: 3pt"> </td> <td style="padding-bottom: 3pt">$</td> <td style="padding-bottom: 3pt; text-align: right">0.94</td> <td nowrap="nowrap" style="padding-bottom: 3pt"> </td></tr> </table>   A summary of our RSU activity and related information for equity compensation plans approved by security holders for the fiscal year ended March 31, 2017 is as follows:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: black 1.5pt solid; text-align: center">RSUs OUTSTANDING</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> Number Outstanding</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Weighted-Average Exercise Price per Share</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 58%">BALANCE AT MARCH 31, 2016</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 18%; text-align: right">44,924</td> <td nowrap="nowrap" style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 18%; text-align: right">0.67</td> <td nowrap="nowrap" style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Granted</td> <td> </td> <td> </td> <td style="text-align: right">—</td> <td nowrap="nowrap"> </td> <td> </td> <td> </td> <td style="text-align: right">—</td> <td nowrap="nowrap"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Exercised</td> <td> </td> <td> </td> <td style="text-align: right">(10,130</td> <td nowrap="nowrap">)</td> <td> </td> <td> </td> <td style="text-align: right">0.80</td> <td nowrap="nowrap"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt">Forfeited/expired</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(10,508</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt">)</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">0.66</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 3pt">BALANCE AT MARCH 31, 2017</td> <td style="padding-bottom: 3pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right">24,286</td> <td nowrap="nowrap" style="padding-bottom: 3pt"> </td> <td style="padding-bottom: 3pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">0.62</td> <td nowrap="nowrap" style="padding-bottom: 3pt"> </td></tr> </table>   The 930,000 options outstanding as of March 31, 2017 are nonqualified stock options. The exercise price of all options granted through March 31, 2017 has been equal to or greater than the fair market value, as determined by our Board of Directors or based upon publicly quoted market values of our common stock on the date of the grant. As of March 31, 2017, 190,714 equity units for our common stock remain available for grant under the Plan.

Our noncancelable lease agreement extends through July 31, 2019 for 28,696 square feet of space for our facilities at 6797 Winchester Circle, Boulder, Colorado. The lease includes $172,176 of leasehold improvements granted by the landlord. The $172,176 was recorded on our balance sheets as leasehold improvements and deferred rent. The leasehold improvements are being amortized over the lesser of the lease term or the assets life and the deferred rent is being amortized against rent expense over the lease term. The minimum future lease payment, by fiscal year, as of March 31, 2017 is as follows:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr> <td style="border-bottom: black 1.5pt solid; text-align: justify">Fiscal Year</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center; text-indent: 5.8pt">Amount</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="width: 70%; text-align: justify">2018</td> <td style="vertical-align: bottom; width: 1%; text-align: right"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 27%; text-align: right">285,034</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%"> </td></tr> <tr style="background-color: white"> <td style="text-align: justify">2019</td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">293,585</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt; text-align: justify">2020</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt; text-align: right"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">99,800</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: white"> <td style="padding-bottom: 3pt; text-align: justify">Total</td> <td style="vertical-align: bottom; padding-bottom: 3pt; text-align: right"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double">$</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: right">678,419</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 3pt"> </td></tr> </table>   In March 2016, we entered into a loan and security agreement with Crestmark Bank. The loan is due on demand and has no financial covenants. Under the agreement, we were provided with a line of credit that is not to exceed the lesser of $1,000,000 or 85% of eligible accounts receivable. The interest rate is prime rate plus 2%, with a floor of 5.5%, plus a monthly maintenance fee of 0.4%, based on the average monthly loan balance. Interest is charged on a minimum loan balance of $500,000, a loan fee of 1% annually, and an exit fee of 2% and 1% during years two and three, respectively. As of March 31, 2017, we had $275,055 of borrowings from the credit facility and had an additional $360,149 available to borrow.   We are subject to regulation by the United States Food and Drug Administration ("FDA"). The FDA provides regulations governing the manufacture and sale of our products and regularly inspects us and other manufacturers to determine our and their compliance with these regulations. As of March 31, 2017, we believe we were in substantial compliance with all known regulations. FDA inspections are conducted periodically at the discretion of the FDA. We were last inspected in December 2012 and were notified of five observations from that inspection, none of which we believe to be material.   Our obligation with respect to employee severance benefits is minimized by the "at will" nature of the employee relationships. Our total obligation with respect to contingent severance benefit obligations was none as of March 31, 2017 and 2016.

We account for income taxes under ASC 740, which requires the use of the liability method. ASC 740 provides that deferred income tax assets and liabilities are recorded based on the differences between the tax bases of assets and liabilities and their carrying amounts for financial reporting purposes, referred to as temporary differences. Deferred income tax assets and liabilities at the end of each period are determined using the currently enacted tax rates applied to taxable income in the periods in which the deferred income tax assets and liabilities are expected to be settled or realized.   Income tax provision (benefit) for income taxes is summarized below:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr> <td style="border-bottom: black 1.5pt solid; text-align: justify">Years Ended</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">March 31, 2017</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center; text-indent: 6.75pt">March 31, 2016</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr> <td style="text-align: justify">Current:</td> <td style="vertical-align: bottom"> </td> <td colspan="2"> </td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td colspan="2"> </td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="width: 58%; text-align: justify; text-indent: 9pt">Federal</td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 18%; text-align: right">––</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 18%; text-align: right">––</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%"> </td></tr> <tr style="background-color: white"> <td style="padding-bottom: 1.5pt; text-align: justify; text-indent: 9pt">State</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">––</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">––</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt; text-align: justify; text-indent: 9.05pt">Total current</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">––</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">––</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: white"> <td style="text-align: justify">Deferred:</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="text-align: justify; text-indent: 9pt">Federal</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">––</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">(291,000</td> <td nowrap="nowrap" style="vertical-align: bottom">)</td></tr> <tr style="background-color: white"> <td style="padding-bottom: 1.5pt; text-align: justify; text-indent: 9pt">State</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">––</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">(30,000</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt">)</td></tr> <tr style="background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt; text-align: justify; text-indent: 9pt">Total deferred</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">––</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">(321,000</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt">)</td></tr> <tr style="background-color: white"> <td style="padding-bottom: 1.5pt; text-align: justify">Valuation allowance</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">––</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">321,000</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="padding-bottom: 3pt; text-align: justify; text-indent: 18.35pt">Total</td> <td style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double">$</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: right">––</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double">$</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: right">––</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 3pt"> </td></tr> </table>   The following is a reconciliation between the effective rate and the federal statutory rate used in determining deferred tax assets:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr> <td style="border-bottom: black 1.5pt solid; text-align: justify">Years Ended</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">March 31, 2017</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center; text-indent: 6.05pt">March 31, 2016</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 58%; text-align: justify">Expected income tax rate</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 18%; text-align: right">(248,000</td> <td nowrap="nowrap" style="width: 1%">)</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 18%; text-align: right">(299,000</td> <td nowrap="nowrap" style="width: 1%">)</td></tr> <tr style="background-color: white"> <td style="text-align: justify">State income taxes, net of federal tax benefit</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">(26,000</td> <td nowrap="nowrap" style="vertical-align: bottom">)</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">(31,000</td> <td nowrap="nowrap" style="vertical-align: bottom">)</td></tr> <tr style="background-color: #CCEEFF"> <td style="text-align: justify">Change in valuation allowance</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">248,000</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">315,000</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: white"> <td style="padding-bottom: 1.5pt; text-align: justify">Other permanent differences</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">26,000</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">15,000</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="padding-bottom: 3pt; text-align: justify; text-indent: 17.65pt">Income tax expense</td> <td style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double">$</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: right">––</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double">$</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: right">––</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 3pt"> </td></tr> </table>   The components of the net accumulated deferred income tax asset (liability) are as follows:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr> <td style="border-bottom: black 1.5pt solid; text-align: justify">Years Ended</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">March 31, 2017</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">March 31, 2016</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="width: 68%">Other deferred assets</td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 13%; text-align: right">99,000</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 13%; text-align: right">225,000</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%"> </td></tr> <tr style="background-color: white"> <td style="padding-bottom: 1.5pt">Valuation allowance</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">(99,000</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt">)</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">(225,000</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt">)</td></tr> <tr style="background-color: #CCEEFF"> <td style="text-indent: 9pt">Current deferred tax assets</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">––</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">––</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: white"> <td> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: #CCEEFF"> <td>Credits and net operating loss carryforwards</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">4,775,000</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">4,190,000</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: white"> <td style="padding-bottom: 1.5pt; text-align: justify">Valuation allowance</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">(4,775,000</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt">)</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">(4,190,000</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt">)</td></tr> <tr style="background-color: #CCEEFF"> <td style="text-align: justify; text-indent: 9pt">Long-term deferred tax assets</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">––</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">––</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: white"> <td style="padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right"> </td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right"> </td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt; text-align: justify; text-indent: 9pt">Total deferred tax assets</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">––</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">––</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: white"> <td style="padding-bottom: 1.5pt; text-align: justify">Valuation allowance</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">––</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">––</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="text-align: justify; text-indent: 9pt">Long-term deferred tax liabilities</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">––</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">––</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: white"> <td style="padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right"> </td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right"> </td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt; text-align: justify; text-indent: 9pt">Total deferred tax liabilities</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">––</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">––</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: white"> <td> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="padding-bottom: 3pt; text-align: justify">Net deferred tax assets (liabilities)</td> <td style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double">$</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: right">––</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double">$</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: right">––</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 3pt"> </td></tr> </table>   The primary components of our deferred tax assets are describe below:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr> <td style="border-bottom: black 1.5pt solid; text-align: justify">Years Ended</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">March 31, 2017</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">March 31, 2016</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="width: 68%">Differences in reporting long-term assets</td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 13%; text-align: right">99,000</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 13%; text-align: right">225,000</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%"> </td></tr> <tr style="background-color: white"> <td>Credits and net operating loss carryforwards</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">4,775,000</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">4,190,000</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt">Less valuation allowance</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">(4,874,000</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt">)</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">(4,415,000</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt">)</td></tr> <tr style="background-color: white"> <td style="padding-bottom: 3pt; text-indent: 9pt">Total deferred tax assets</td> <td style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double">$</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: right">––</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double">$</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: right">––</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 3pt"> </td></tr> </table>   We believe that based on all available evidence, it is more likely than not that the deferred tax assets will not be fully realized. Accordingly, a valuation allowance has been recorded against the deferred tax asset.   As of March 31, 2017, we had approximately $12.1 million of net operating loss carryovers for tax purposes. Additionally, we have approximately $239,000 of research and development tax credits available to offset future federal income taxes. The net operating loss and credit carryovers begin to expire in the fiscal year ended March 31, 2019. In fiscal years ended after March 31, 2019, net operating losses expire at various dates through March 31, 2037. Our net operating loss carryovers at March 31, 2017 include $455,000 in income tax deductions related to stock options which will be tax effected and the benefit will be reflected as a credit to additional paid-in capital when realized. As such, these deductions are not reflected in our deferred tax assets. The Internal Revenue Code contains provisions, which may limit the net operating loss carryforwards available to be used in any given year if certain events occur, including significant changes in ownership interests.

We depend on sales that are generated from hospitals' ongoing usage of AEM surgical instruments. In fiscal year 2017, we generated sales from over 300 hospitals that have changed to AEM products, but no hospital customer contributed more than 4% to the total sales. We have a relationship with New Deantronics, Inc., who accounted for approximately 22% of our purchases in fiscal year 2017.

We have adopted a 401(k) Profit Sharing Plan which covers all full-time employees who have completed at least three months of full-time continuous service and are age eighteen or older. Participants may defer up to 20% of their gross pay up to a maximum limit determined by law. Participants are immediately vested in their contributions. We may make discretionary contributions based on corporate financial results for the fiscal year. To date, we have not made contributions to the 401(k) Profit Sharing Plan. Vesting in a contribution account (our contribution) is based on years of service, with a participant fully vested after five years of credited service.

We paid consulting fees of $79,167 and $85,504 to an entity owned by one of our directors in fiscal years 2017 and 2016, respectively.

Management evaluated all activity of us and concluded that, as of the date the financial statements were issued, no subsequent events have occurred that would require recognition in the financial statements or disclosure in the notes to the financial statements.

Cash and Cash Equivalents.  For purposes of reporting cash flows, we consider all cash and highly liquid investments with an original maturity of three months or less to be cash equivalents. Restricted cash is cash that was deposited to obtain a letter of credit for our importing and exporting activities.

Fair Value of Financial Instruments.  Our financial instruments consist of cash and cash equivalents and short-term trade receivables, payables and line of credit. The carrying values of cash and cash equivalents, short-term receivables, payables and line of credit approximate their fair value due to their short maturities.

Concentration of Credit Risk. Financial instruments, which potentially subject us to concentrations of credit risk, consist of cash and cash equivalents, accounts receivable and accounts payable. The carrying value of all financial instruments approximates fair value. The amount of cash on deposit with financial institutions occasionally exceeds the $250,000 federally insured limit at March 31, 2017. However, we believe that cash on deposit that exceeds $250,000 in the financial institutions is financially sound and the risk of loss is minimal.   We have no significant off-balance sheet concentrations of credit risk such as foreign exchange contracts, options contracts or other foreign hedging arrangements. We maintain the majority of our cash balances with one financial institution in the form of demand deposits.   Accounts receivable are typically unsecured and are derived from transactions with and from entities in the healthcare industry primarily located in the United States. Accordingly, we may be exposed to credit risk generally associated with the healthcare industry. We maintain allowances for doubtful accounts for estimated losses resulting from the inability of our customers to make required payments. We charge interest on past due accounts on a case-by-case basis.   A summary of the activity in our allowance for doubtful accounts is as follows:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr> <td style="vertical-align: top; border-bottom: black 1.5pt solid">Years Ended</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt; text-align: center"> </td> <td colspan="2" style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: center">March 31, 2017</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt; text-align: center"> </td> <td colspan="2" style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: center">March 31, 2016</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; width: 68%">Balance, beginning of year</td> <td style="vertical-align: bottom; width: 1%; text-align: right"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 13%; text-align: right">9,000</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%; text-align: right"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 13%; text-align: right">11,500</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top">Provision for estimated (recoveries) losses</td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">24,352</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">(1,338</td> <td nowrap="nowrap" style="vertical-align: bottom">)</td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; padding-bottom: 1.5pt">Write-off of uncollectible accounts</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt; text-align: right"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">(352</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt">)</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt; text-align: right"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">(1,162</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt">)</td></tr> <tr style="background-color: white"> <td style="vertical-align: top; padding-bottom: 3pt">Balance, end of year</td> <td style="vertical-align: bottom; padding-bottom: 3pt; text-align: right"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double">$</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: right">33,000</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; padding-bottom: 3pt; text-align: right"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double">$</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: right">9,000</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 3pt"> </td></tr> </table>   The net accounts receivable balance at March 31, 2017 of $1,042,281 included no more than 5% from any one customer. The net accounts receivable balance at March 31, 2016 of $839,850 included no more than 5% from any one customer.

Warranty Accrual.  We provide for the estimated cost of product warranties at the time sales are recognized. While we engage in extensive product quality programs and processes, including actively monitoring and evaluating the quality of our component suppliers, our warranty obligation is based upon historical experience and is also affected by product failure rates and material usage incurred in correcting a product failure. Should actual product failure rates or material usage costs differ from our estimates, revisions to the estimated warranty liability would be required. A summary of our warranty claims activity, included in other accrued liabilities, is as follows:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr> <td style="vertical-align: top; border-bottom: black 1.5pt solid">Years Ended</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td colspan="2" style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: center">March 31, 2017</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td colspan="2" style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: center">March 31, 2016</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; width: 68%">Balance, beginning of year</td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 13%; text-align: right">20,000</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 13%; text-align: right">20,000</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top">Provision for estimated warranty claims</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">2,482</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">1,194</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; padding-bottom: 1.5pt">Claims made</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">(2,482</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt">)</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">(1,194</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt">)</td></tr> <tr style="background-color: white"> <td style="vertical-align: top; padding-bottom: 3pt">Balance, end of year</td> <td style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double">$</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: right">20,000</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double">$</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: right">20,000</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 3pt"> </td></tr> </table>

Inventories.  Inventories are stated at the lower of cost (first-in, first-out basis) or market. We reduce inventory for estimated obsolete or unmarketable inventory equal to the difference between the cost of inventory and the estimated market value based upon assumptions about future demand and market conditions. If actual market conditions are less favorable than those projected by management, additional inventory write-downs may be required. At March 31, 2017 and 2016, inventory consisted of the following:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr> <td style="vertical-align: top; padding-bottom: 1.5pt; text-align: center"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt; text-align: center"> </td> <td colspan="2" style="vertical-align: top; border-bottom: black 1.5pt solid; text-align: center">March 31, 2017</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt; text-align: center"> </td> <td colspan="2" style="vertical-align: top; border-bottom: black 1.5pt solid; text-align: center">March 31, 2016</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; width: 68%">Raw materials</td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 13%; text-align: right">857,345</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 13%; text-align: right">1,469,630</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; padding-bottom: 1.5pt">Finished goods</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">321,067</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">671,117</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top">Total gross inventories</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">1,178,412</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">2,140,747</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; padding-bottom: 1.5pt">Less reserve for obsolescence</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">(50,000</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt">)</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">(410,000</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt">)</td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; padding-bottom: 3pt">Total net inventories</td> <td style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double">$</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: right">1,128,412</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double">$</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: right">1,730,747</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 3pt"> </td></tr> </table>   A summary of the activity in our inventory reserve for obsolescence is as follows:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr> <td style="vertical-align: top; border-bottom: black 1.5pt solid">Years Ended</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td colspan="2" style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: center">March 31, 2017</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td colspan="2" style="vertical-align: top; border-bottom: black 1.5pt solid; text-align: center">March 31, 2016</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; width: 68%">Balance, beginning of year</td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 13%; text-align: right">410,000</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 13%; text-align: right">240,000</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top">Provision for estimated obsolescence</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">104,700</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">221,427</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; padding-bottom: 1.5pt">Write-off of obsolete inventory</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">(464,700</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt">)</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">(51,427</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt">)</td></tr> <tr style="background-color: white"> <td style="vertical-align: top; padding-bottom: 3pt">Balance, end of year</td> <td style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double">$</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: right">50,000</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double">$</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: right">410,000</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 3pt"> </td></tr> </table>

Property and Equipment.  Property and equipment are stated at cost, with depreciation computed over the estimated useful lives of the assets, generally three to seven years. We use the straight-line method of depreciation for property and equipment. Leasehold improvements are depreciated over the shorter of the remaining lease term or the estimated useful life of the asset. Maintenance and repairs are expensed as incurred and major additions, replacements and improvements are capitalized. Depreciation expense for the years ended March 31, 2017 and 2016 was $198,149 and $292,869, respectively.

Long-Lived Assets.  Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. A long-lived asset is considered impaired when estimated future cash flows related to the asset, undiscounted and without interest, are insufficient to recover the carrying amount of the asset. If deemed impaired, the long-lived asset is reduced to its estimated fair value. Long-lived assets to be disposed of are reported at the lower of their carrying amount or estimated fair value less cost to sell.

Patents.  The costs of applying for patents are capitalized and amortized on a straight-line basis over the lesser of the patent's economic or legal life (20 years from the date of application in the United States). Capitalized costs are expensed if patents are not issued. We review the carrying value of our patents periodically to determine whether the patents have continuing value and such reviews could result in the conclusion that the recorded amounts have been impaired. A summary of our patents at March 31, 2017 and 2016 is as follows:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr> <td style="vertical-align: top; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td colspan="2" style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: center">March 31, 2017</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td colspan="2" style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: center">March 31, 2016</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="width: 68%">Patents issued</td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 13%; text-align: right">424,080</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 13%; text-align: right">280,669</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%"> </td></tr> <tr style="background-color: white"> <td style="padding-bottom: 1.5pt">Accumulated amortization</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">(208,479</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt">)</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">(165,167</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt">)</td></tr> <tr style="background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt">Patents issued, net of accumulated amortization</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">215,601</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">115,502</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: white"> <td>Patent applications</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">42,245</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">151,537</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt">Accumulated amortization</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">(3,866</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt">)</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">(14,150</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt">)</td></tr> <tr style="background-color: white"> <td style="padding-bottom: 1.5pt">Patent applications, net of accumulated amortization</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">38,379</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">137,387</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt">Total net patents and patent applications</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid">$</td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">253,980</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid">$</td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">252,889</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> </table>   The expected annual amortization expense related to patents and patent applications as of March 31, 2017, for the next five fiscal years, is as follows:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr> <td style="border-bottom: black 1.5pt solid">Fiscal Year</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Amount</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="width: 75%">2018</td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 22%; text-align: right">26,728</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%"> </td></tr> <tr style="background-color: white"> <td>2019</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">26,728</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: #CCEEFF"> <td>2020</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">26,728</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: white"> <td>2021</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">26,728</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt">2022 and following</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">147,068</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: white"> <td style="padding-bottom: 3pt">Total</td> <td style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double">$</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: right">253,980</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 3pt"> </td></tr> </table>

Other Accrued Liabilities.  At March 31, 2017 and 2016, other accrued liabilities consisted of the following:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr> <td style="vertical-align: top; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td colspan="2" style="vertical-align: top; border-bottom: black 1.5pt solid; text-align: center">March 31, 2017</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td colspan="2" style="vertical-align: top; border-bottom: black 1.5pt solid; text-align: center">March 31, 2016</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; width: 68%">Warranty</td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 13%; text-align: right">20,000</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 13%; text-align: right">20,000</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top">Sales commissions</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">88,715</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">83,445</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top">Lease normalization</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">31,828</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">31,365</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top">Sales and use tax</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">16,505</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">17,453</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top">Marketing fees</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">8,466</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">10,363</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top">Professional fees</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">47,596</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">40,454</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top">Payroll taxes</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">24,577</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">21,823</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; padding-bottom: 1.5pt">Miscellaneous</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">10,443</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">32,603</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; padding-bottom: 3pt">Total other accrued liabilities</td> <td style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double">$</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: right">248,130</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double">$</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: right">257,506</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 3pt"> </td></tr> </table>

Income Taxes.  We account for income taxes under the provisions of ASC Topic 740, "Accounting for Income Taxes" ("ASC 740"). ASC 740 requires recognition of deferred income tax assets and liabilities for the expected future income tax consequences, based on enacted tax laws, of temporary differences between the financial reporting and tax bases of assets and liabilities. ASC 740 also requires recognition of deferred tax assets for the expected future tax effects of all deductible temporary differences, loss carryforwards and tax credit carryforwards. Deferred tax assets are then reduced, if deemed necessary, by a valuation allowance for the amount of any tax benefits which, more likely than not based on current circumstances, are not expected to be realized. Should we achieve sufficient, sustained income in the future, we may conclude that some or all of the valuation allowance should be reversed (Note 5).   ASC 740 prescribes a comprehensive model for how companies should recognize, measure, present, and disclose in their financial statements uncertain tax positions taken or expected to be taken on a tax return. Under ASC 740, tax positions must initially be recognized in the financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. Such tax positions must initially and subsequently be measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the tax authority assuming full knowledge of the position and relevant facts.   The cumulative effect of adopting ASC 740 on April 1, 2007 has been recorded net in deferred tax assets, which resulted in no ASC 740 liability on the balance sheet. The total amount of unrecognized tax benefits as of the date of adoption was zero. There are open statutes of limitations for taxing authorities in federal and state jurisdictions to audit the Company's tax returns from fiscal year ended March 31, 1999 through the current period. Our policy is to account for income tax related interest and penalties in income tax expense in the statements of operations. There have been no income tax related interest or penalties assessed or recorded. Because the Company has provided a full valuation allowance on all of its deferred tax assets, the adoption of ASC 740 had no impact on our effective tax rate.

Revenue Recognition.  Revenue from product sales, net of discounts, are recorded when we ship the product and title has passed to the customer, provided that we have evidence of a customer arrangement and can conclude that collection is probable. Our shipping policy is FOB Shipping Point. We recognize revenue from sales to stocking distributors when there is no right of return, other than for normal warranty claims. We have no ongoing obligations related to product sales, except for normal warranty. Revenue from engineering services is recognized when invoices are sent to customers and the service is performed.

Sales Taxes.  We collect sales tax from customers and remit the entire amount to each respective state. We recognize revenue from product sales net of sale taxes.

Research and Development Expenses.  We expense research and development costs for products and processes as incurred.

Advertising Costs.  We expense advertising costs as incurred. Advertising expense for the years ended March 31, 2017 and 2016 was minimal.

Medical Device Tax.  The Patient Protection and Affordable Care Act imposed a 2.3% excise tax on the sale of certain medical devices by a manufacturer, producer or importer of such devices in the United States starting after December 31, 2012. We expensed the medical device tax in Other Expense. Effective January 1, 2016, the excise tax was suspended for two years.

Stock-Based Compensation. Stock-based compensation is presented in accordance with the guidance of ASC Topic 718, "Compensation – Stock Compensation" ("ASC 718"). Under the provisions of ASC 718, companies are required to estimate the fair value of share-based payment awards on the date of grant using an option-pricing model. The value of the portion of the award that is ultimately expected to vest is recognized as expense over the requisite service periods in our statements of operations.   ASC 718 requires companies to estimate the fair value of share-based payment awards on the date of grant using an option-pricing model. The value of the portion of the award that is ultimately expected to vest is recognized as expense over the requisite service periods in the accompanying statements of operations.   Stock-based compensation expense recognized during the period is based on the value of the portion of share-based payment awards that is ultimately expected to vest during the period. Stock-based compensation expense recognized in our statements of operations for fiscal years 2017 and 2016 included compensation expense for share-based payment awards granted prior to, but not yet vested as of March 31, 2017, based on the grant date fair value. Compensation expense for all share-based payment is recognized using the straight-line, single-option method. As stock-based compensation expense recognized in the accompanying statements of operations for fiscal years 2017 and 2016 is based on awards ultimately expected to vest, it has been reduced for estimated forfeitures. ASC 718 requires forfeitures to be estimated at the time of grant and revised, if necessary, in subsequent periods if actual forfeitures differ from those estimates.   We used the Black-Scholes option-pricing model ("Black-Scholes model") to determine fair value. Our determination of fair value of share-based payment awards on the date of grant using an option-pricing model is affected by our stock price as well as assumptions regarding a number of highly complex and subjective variables. These variables include, but are not limited to our expected stock price volatility over the term of the awards, and actual and projected employee stock option exercise behaviors. Although the fair value of employee stock options is determined in accordance with ASC 718 using an option-pricing model, that value may not be indicative of the fair value observed in a willing buyer/willing seller market transaction.   Stock-based compensation expense recognized under ASC 718 for fiscal years 2017 and 2016 was $69,766 and $74,677, respectively, which consisted of stock-based compensation expense related to director and employee stock options.   Stock-based compensation expense related to director and employee stock options under ASC 718 for fiscal years 2017 and 2016 was allocated as follows:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1.5pt solid">Years Ended</td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">March 31, 2017</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">March 31, 2016</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 68%; text-align: justify">Cost of sales</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 13%; text-align: right">2,648</td> <td nowrap="nowrap" style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 13%; text-align: right">2,287</td> <td nowrap="nowrap" style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify">Sales and marketing</td> <td> </td> <td> </td> <td style="text-align: right">12,645</td> <td nowrap="nowrap"> </td> <td> </td> <td> </td> <td style="text-align: right">11,822</td> <td nowrap="nowrap"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-align: justify">General and administrative</td> <td> </td> <td> </td> <td style="text-align: right">49,333</td> <td nowrap="nowrap"> </td> <td> </td> <td> </td> <td style="text-align: right">56,381</td> <td nowrap="nowrap"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt; text-align: justify">Research and development</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">5,140</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">4,187</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 3pt; text-align: justify">Stock-based compensation expense</td> <td style="padding-bottom: 3pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">69,766</td> <td nowrap="nowrap" style="padding-bottom: 3pt"> </td> <td style="padding-bottom: 3pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">74,677</td> <td nowrap="nowrap" style="padding-bottom: 3pt"> </td></tr> </table>

Segment Reporting.  We have concluded that we have one operating segment.

Basic and Diluted Income per Common Share.  Net income per share is calculated in accordance with ASC Topic 260, "Earnings Per Share" ("ASC 260"). Under the provisions of ASC 260, basic net income per common share is computed by dividing net income for the period by the weighted average number of common shares outstanding for the period. Diluted net income per common share is computed by dividing the net income for the period by the weighted average number of common and potential common shares outstanding during the period if the effect of the potential common shares is dilutive. Because we had a loss in fiscal years 2017 and 2016, the shares used in the calculation of dilutive potential common shares exclude options to purchase shares and RSUs. Therefore, basic net loss per common share equals dilutive net loss per common share:   The following table presents the calculation of basic and diluted net income (loss) per share:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1.5pt solid; text-align: justify">Years Ended</td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">March 31, 2017</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">March 31, 2016</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="width: 68%; text-align: justify">Net loss</td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 13%; text-align: right">(729,293</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%">)</td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 13%; text-align: right">(880,200</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%">)</td></tr> <tr style="background-color: white"> <td style="text-align: justify">Weighted-average shares — basic</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">10,677,080</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">10,673,225</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt; text-align: justify">Effect of dilutive potential common shares</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">—</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">—</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: white"> <td style="padding-bottom: 1.5pt; text-align: justify">Weighted-average shares — diluted</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">10,677,080</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">10,673,225</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt; text-align: justify">Net loss per share — basic and diluted</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid">$</td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">(0.07</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt">)</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid">$</td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">(0.08</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt">)</td></tr> <tr style="background-color: white"> <td style="padding-bottom: 3pt; text-align: justify">Antidilutive equity units</td> <td style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: right">954,286</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: right">700,924</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 3pt"> </td></tr> </table>

Recent Accounting Pronouncements.  We have reviewed all recently issued, but not yet effective, accounting pronouncements. The Financial Accounting Standards Board issued Accounting Standards Update No. 2014-09 (Revenue from Contracts with Customers), which is effective for annual reporting periods beginning after December 15, 2017. The Company does not expect ASU 2014-09 to have a material/significant impact on its financial statements.   The Financial Accounting Standards Board has also issued Accounting Standards Update 2014-15, Presentation of Financial Statements — Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity's Ability to Continue as a Going Concern (the ASU), which provides guidance on determining when and how to disclose going concern uncertainties in the financial statements. The ASU requires management to perform an assessment every reporting period (including interim periods) to determine whether there is substantial doubt about a company's ability to continue as a going concern and to provide related footnote disclosures. The ASU also defines that substantial doubt exists when relevant conditions and events, considered in the aggregate, indicate that it is probable that the entity will be unable to meet its obligations as they become due within one year after the date that the financial statements are issued (or available to be issued). The ASU applies to all entities and is effective for annual periods ending after December 15, 2016, and interim periods thereafter, with early adoption permitted. We have evaluated this new guidance, and the related impact on the financial statements.   In July 2015, the FASB issued Accounting Standards Update 2015-11, Inventory (Topic 330): Simplifying the Measurement of Inventory, ("ASU 2015-11"). ASU 2015-11 affects reporting entities that measure inventory using first-in, first-out (FIFO) or average cost. Specifically, ASU 2015-11 requires that inventory be measured at the lower of cost and net realizable value. Net realizable value is the estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation. Subsequent measurement is unchanged for inventory measured using LIFO or the retail inventory method. ASU 2015-11 is effective for fiscal years beginning after December 15, 2016. Early adoption is permitted. The Company does not expect ASU 2015-11 to have a material/significant impact on its financial statements.   In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842) ("ASU 2016-02"), which modified lease accounting for both lessees and lessors to increase transparency and comparability by recognizing lease assets and lease liabilities by lessees for those leases classified as operating leases under previous accounting standards and disclosing key information about leasing arrangements. ASU 2016-02 will be effective for the Company beginning in its third quarter of 2020 and early adoption is permitted. The Company is currently evaluating the timing of its adoption and the impact of adopting the new lease standard on its consolidated financial statements. However, the ultimate impact of adopting ASU 2016-02 will depend on the Company's lease portfolio as of the adoption date.

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr> <td style="vertical-align: top; border-bottom: black 1.5pt solid">Years Ended</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt; text-align: center"> </td> <td colspan="2" style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: center">March 31, 2017</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt; text-align: center"> </td> <td colspan="2" style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: center">March 31, 2016</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; width: 68%">Balance, beginning of year</td> <td style="vertical-align: bottom; width: 1%; text-align: right"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 13%; text-align: right">9,000</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%; text-align: right"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 13%; text-align: right">11,500</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top">Provision for estimated (recoveries) losses</td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">24,352</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">(1,338</td> <td nowrap="nowrap" style="vertical-align: bottom">)</td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; padding-bottom: 1.5pt">Write-off of uncollectible accounts</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt; text-align: right"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">(352</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt">)</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt; text-align: right"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">(1,162</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt">)</td></tr> <tr style="background-color: white"> <td style="vertical-align: top; padding-bottom: 3pt">Balance, end of year</td> <td style="vertical-align: bottom; padding-bottom: 3pt; text-align: right"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double">$</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: right">33,000</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; padding-bottom: 3pt; text-align: right"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double">$</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: right">9,000</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 3pt"> </td></tr> </table>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr> <td style="vertical-align: top; border-bottom: black 1.5pt solid">Years Ended</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td colspan="2" style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: center">March 31, 2017</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td colspan="2" style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: center">March 31, 2016</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; width: 68%">Balance, beginning of year</td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 13%; text-align: right">20,000</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 13%; text-align: right">20,000</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top">Provision for estimated warranty claims</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">2,482</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">1,194</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; padding-bottom: 1.5pt">Claims made</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">(2,482</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt">)</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">(1,194</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt">)</td></tr> <tr style="background-color: white"> <td style="vertical-align: top; padding-bottom: 3pt">Balance, end of year</td> <td style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double">$</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: right">20,000</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double">$</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: right">20,000</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 3pt"> </td></tr> </table>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr> <td style="vertical-align: top; padding-bottom: 1.5pt; text-align: center"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt; text-align: center"> </td> <td colspan="2" style="vertical-align: top; border-bottom: black 1.5pt solid; text-align: center">March 31, 2017</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt; text-align: center"> </td> <td colspan="2" style="vertical-align: top; border-bottom: black 1.5pt solid; text-align: center">March 31, 2016</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; width: 68%">Raw materials</td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 13%; text-align: right">857,345</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 13%; text-align: right">1,469,630</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; padding-bottom: 1.5pt">Finished goods</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">321,067</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">671,117</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top">Total gross inventories</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">1,178,412</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">2,140,747</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; padding-bottom: 1.5pt">Less reserve for obsolescence</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">(50,000</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt">)</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">(410,000</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt">)</td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; padding-bottom: 3pt">Total net inventories</td> <td style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double">$</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: right">1,128,412</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double">$</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: right">1,730,747</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 3pt"> </td></tr> </table>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr> <td style="vertical-align: top; border-bottom: black 1.5pt solid">Years Ended</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td colspan="2" style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: center">March 31, 2017</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td colspan="2" style="vertical-align: top; border-bottom: black 1.5pt solid; text-align: center">March 31, 2016</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; width: 68%">Balance, beginning of year</td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 13%; text-align: right">410,000</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 13%; text-align: right">240,000</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top">Provision for estimated obsolescence</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">104,700</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">221,427</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; padding-bottom: 1.5pt">Write-off of obsolete inventory</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">(464,700</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt">)</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">(51,427</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt">)</td></tr> <tr style="background-color: white"> <td style="vertical-align: top; padding-bottom: 3pt">Balance, end of year</td> <td style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double">$</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: right">50,000</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double">$</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: right">410,000</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 3pt"> </td></tr> </table>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr> <td style="vertical-align: top; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td colspan="2" style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: center">March 31, 2017</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td colspan="2" style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: center">March 31, 2016</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="width: 68%">Patents issued</td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 13%; text-align: right">424,080</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 13%; text-align: right">280,669</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%"> </td></tr> <tr style="background-color: white"> <td style="padding-bottom: 1.5pt">Accumulated amortization</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">(208,479</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt">)</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">(165,167</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt">)</td></tr> <tr style="background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt">Patents issued, net of accumulated amortization</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">215,601</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">115,502</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: white"> <td>Patent applications</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">42,245</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">151,537</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt">Accumulated amortization</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">(3,866</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt">)</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">(14,150</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt">)</td></tr> <tr style="background-color: white"> <td style="padding-bottom: 1.5pt">Patent applications, net of accumulated amortization</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">38,379</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">137,387</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt">Total net patents and patent applications</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid">$</td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">253,980</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid">$</td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">252,889</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> </table>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr> <td style="border-bottom: black 1.5pt solid">Fiscal Year</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Amount</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="width: 75%">2018</td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 22%; text-align: right">26,728</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%"> </td></tr> <tr style="background-color: white"> <td>2019</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">26,728</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: #CCEEFF"> <td>2020</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">26,728</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: white"> <td>2021</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">26,728</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt">2022 and following</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">147,068</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: white"> <td style="padding-bottom: 3pt">Total</td> <td style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double">$</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: right">253,980</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 3pt"> </td></tr> </table>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr> <td style="vertical-align: top; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td colspan="2" style="vertical-align: top; border-bottom: black 1.5pt solid; text-align: center">March 31, 2017</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td colspan="2" style="vertical-align: top; border-bottom: black 1.5pt solid; text-align: center">March 31, 2016</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; width: 68%">Warranty</td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 13%; text-align: right">20,000</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 13%; text-align: right">20,000</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top">Sales commissions</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">88,715</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">83,445</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top">Lease normalization</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">31,828</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">31,365</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top">Sales and use tax</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">16,505</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">17,453</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top">Marketing fees</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">8,466</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">10,363</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top">Professional fees</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">47,596</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">40,454</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top">Payroll taxes</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">24,577</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">21,823</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; padding-bottom: 1.5pt">Miscellaneous</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">10,443</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">32,603</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; padding-bottom: 3pt">Total other accrued liabilities</td> <td style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double">$</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: right">248,130</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double">$</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: right">257,506</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 3pt"> </td></tr> </table>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1.5pt solid; text-align: justify">Years Ended</td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">March 31, 2017</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">March 31, 2016</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="width: 68%; text-align: justify">Net loss</td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 13%; text-align: right">(729,293</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%">)</td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 13%; text-align: right">(880,200</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%">)</td></tr> <tr style="background-color: white"> <td style="text-align: justify">Weighted-average shares — basic</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">10,677,080</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">10,673,225</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt; text-align: justify">Effect of dilutive potential common shares</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">—</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">—</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: white"> <td style="padding-bottom: 1.5pt; text-align: justify">Weighted-average shares — diluted</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">10,677,080</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">10,673,225</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt; text-align: justify">Net loss per share — basic and diluted</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid">$</td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">(0.07</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt">)</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid">$</td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">(0.08</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt">)</td></tr> <tr style="background-color: white"> <td style="padding-bottom: 3pt; text-align: justify">Antidilutive equity units</td> <td style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: right">954,286</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: right">700,924</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 3pt"> </td></tr> </table>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: black 1.5pt solid; text-align: center">STOCK OPTIONS OUTSTANDING</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> Number Outstanding</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Weighted-Average Exercise Price per Share</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 58%">BALANCE AT MARCH 31, 2015</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 18%; text-align: right">330,000</td> <td nowrap="nowrap" style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 18%; text-align: right">0.96</td> <td nowrap="nowrap" style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Granted</td> <td> </td> <td> </td> <td style="text-align: right">139,000</td> <td nowrap="nowrap"> </td> <td> </td> <td> </td> <td style="text-align: right">0.57</td> <td nowrap="nowrap"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt">Forfeited/expired</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(58,000</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt">)</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: right">0.83</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>BALANCE AT MARCH 31, 2016</td> <td> </td> <td> </td> <td style="text-align: right">411,000</td> <td nowrap="nowrap"> </td> <td> </td> <td>$</td> <td style="text-align: right">0.85</td> <td nowrap="nowrap"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Granted</td> <td> </td> <td> </td> <td style="text-align: right">285,000</td> <td nowrap="nowrap"> </td> <td> </td> <td> </td> <td style="text-align: right">0.31</td> <td nowrap="nowrap"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt">Forfeited/expired</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(11,000</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt">)</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: right">0.86</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 3pt">BALANCE AT MARCH 31, 2017</td> <td style="padding-bottom: 3pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right">685,000</td> <td nowrap="nowrap" style="padding-bottom: 3pt"> </td> <td style="padding-bottom: 3pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">0.63</td> <td nowrap="nowrap" style="padding-bottom: 3pt"> </td></tr> </table>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: black 1.5pt solid; text-align: center">STOCK OPTIONS OUTSTANDING</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> Number Outstanding</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Weighted-Average Exercise Price per Share</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 58%">BALANCE AT MARCH 31, 2015</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 18%; text-align: right">245,000</td> <td nowrap="nowrap" style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 18%; text-align: right">0.96</td> <td nowrap="nowrap" style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Granted</td> <td> </td> <td> </td> <td style="text-align: right">—</td> <td nowrap="nowrap"> </td> <td> </td> <td> </td> <td style="text-align: right">—</td> <td nowrap="nowrap"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt">Forfeited/expired</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">—</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: right">—</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>BALANCE AT MARCH 31, 2016</td> <td> </td> <td> </td> <td style="text-align: right">245,000</td> <td nowrap="nowrap"> </td> <td> </td> <td>$</td> <td style="text-align: right">0.96</td> <td nowrap="nowrap"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Granted</td> <td> </td> <td> </td> <td style="text-align: right">—</td> <td nowrap="nowrap"> </td> <td> </td> <td> </td> <td style="text-align: right">—</td> <td nowrap="nowrap"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt">Forfeited/expired</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">—</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: right">—</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 3pt">BALANCE AT MARCH 31, 2017</td> <td style="padding-bottom: 3pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right">245,000</td> <td nowrap="nowrap" style="padding-bottom: 3pt"> </td> <td style="padding-bottom: 3pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">0.96</td> <td nowrap="nowrap" style="padding-bottom: 3pt"> </td></tr> </table>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr> <td colspan="2" style="vertical-align: top"> </td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td colspan="10" style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: center">STOCK OPTIONS OUTSTANDING</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td colspan="6" style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: center">STOCK OPTIONS EXERCISABLE</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Range of Exercise Prices</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> Number Outstanding</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Weighted-Average Remaining Contractual Life (in Years)</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> Weighted-Average Exercise Price per Share</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> Number Exercisable</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> Weighted-Average Exercise Price per Share</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 1%"> </td> <td style="width: 18%; text-align: center">$0.30 - $0.74</td> <td nowrap="nowrap" style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right">440,000</td> <td nowrap="nowrap" style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: center">4.0</td> <td nowrap="nowrap" style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 13%; text-align: right">0.41</td> <td nowrap="nowrap" style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right">68,201</td> <td nowrap="nowrap" style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 13%; text-align: right">0.60</td> <td nowrap="nowrap" style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td style="text-align: center">$0.82 - $1.09</td> <td nowrap="nowrap"> </td> <td> </td> <td> </td> <td style="text-align: right">370,000</td> <td nowrap="nowrap"> </td> <td> </td> <td> </td> <td style="text-align: center">1.7</td> <td nowrap="nowrap"> </td> <td> </td> <td>$</td> <td style="text-align: right">0.89</td> <td nowrap="nowrap"> </td> <td> </td> <td> </td> <td style="text-align: right">250,718</td> <td nowrap="nowrap"> </td> <td> </td> <td>$</td> <td style="text-align: right">0.90</td> <td nowrap="nowrap"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: center">$1.15 - $1.50</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">120,000</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: center">1.1</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt">$</td> <td style="padding-bottom: 1.5pt; text-align: right">1.26</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">102,426</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt">$</td> <td style="padding-bottom: 1.5pt; text-align: right">1.27</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 3pt"> </td> <td style="padding-bottom: 3pt; text-align: center"> </td> <td nowrap="nowrap" style="padding-bottom: 3pt"> </td> <td style="padding-bottom: 3pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right">930,000</td> <td nowrap="nowrap" style="padding-bottom: 3pt"> </td> <td style="padding-bottom: 3pt"> </td> <td style="padding-bottom: 3pt"> </td> <td style="padding-bottom: 3pt; text-align: center">2.7</td> <td nowrap="nowrap" style="padding-bottom: 3pt"> </td> <td style="padding-bottom: 3pt"> </td> <td style="padding-bottom: 3pt">$</td> <td style="padding-bottom: 3pt; text-align: right">0.71</td> <td nowrap="nowrap" style="padding-bottom: 3pt"> </td> <td style="padding-bottom: 3pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right">421,345</td> <td nowrap="nowrap" style="padding-bottom: 3pt"> </td> <td style="padding-bottom: 3pt"> </td> <td style="padding-bottom: 3pt">$</td> <td style="padding-bottom: 3pt; text-align: right">0.94</td> <td nowrap="nowrap" style="padding-bottom: 3pt"> </td></tr> </table>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: black 1.5pt solid; text-align: center">RSUs OUTSTANDING</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> Number Outstanding</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Weighted-Average Exercise Price per Share</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 58%">BALANCE AT MARCH 31, 2016</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 18%; text-align: right">44,924</td> <td nowrap="nowrap" style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 18%; text-align: right">0.67</td> <td nowrap="nowrap" style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Granted</td> <td> </td> <td> </td> <td style="text-align: right">—</td> <td nowrap="nowrap"> </td> <td> </td> <td> </td> <td style="text-align: right">—</td> <td nowrap="nowrap"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Exercised</td> <td> </td> <td> </td> <td style="text-align: right">(10,130</td> <td nowrap="nowrap">)</td> <td> </td> <td> </td> <td style="text-align: right">0.80</td> <td nowrap="nowrap"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt">Forfeited/expired</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(10,508</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt">)</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">0.66</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 3pt">BALANCE AT MARCH 31, 2017</td> <td style="padding-bottom: 3pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right">24,286</td> <td nowrap="nowrap" style="padding-bottom: 3pt"> </td> <td style="padding-bottom: 3pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">0.62</td> <td nowrap="nowrap" style="padding-bottom: 3pt"> </td></tr> </table>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr> <td style="border-bottom: black 1.5pt solid; text-align: justify">Years Ended</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">March 31, 2017</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center; text-indent: 6.75pt">March 31, 2016</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr> <td style="text-align: justify">Current:</td> <td style="vertical-align: bottom"> </td> <td colspan="2"> </td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td colspan="2"> </td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="width: 58%; text-align: justify; text-indent: 9pt">Federal</td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 18%; text-align: right">––</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 18%; text-align: right">––</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%"> </td></tr> <tr style="background-color: white"> <td style="padding-bottom: 1.5pt; text-align: justify; text-indent: 9pt">State</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">––</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">––</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt; text-align: justify; text-indent: 9.05pt">Total current</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">––</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">––</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: white"> <td style="text-align: justify">Deferred:</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="text-align: justify; text-indent: 9pt">Federal</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">––</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">(291,000</td> <td nowrap="nowrap" style="vertical-align: bottom">)</td></tr> <tr style="background-color: white"> <td style="padding-bottom: 1.5pt; text-align: justify; text-indent: 9pt">State</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">––</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">(30,000</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt">)</td></tr> <tr style="background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt; text-align: justify; text-indent: 9pt">Total deferred</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">––</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">(321,000</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt">)</td></tr> <tr style="background-color: white"> <td style="padding-bottom: 1.5pt; text-align: justify">Valuation allowance</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">––</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">321,000</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="padding-bottom: 3pt; text-align: justify; text-indent: 18.35pt">Total</td> <td style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double">$</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: right">––</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double">$</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: right">––</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 3pt"> </td></tr> </table>

The components of the net accumulated deferred income tax asset (liability) are as follows:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr> <td style="border-bottom: black 1.5pt solid; text-align: justify">Years Ended</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">March 31, 2017</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">March 31, 2016</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="width: 68%">Other deferred assets</td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 13%; text-align: right">99,000</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 13%; text-align: right">225,000</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%"> </td></tr> <tr style="background-color: white"> <td style="padding-bottom: 1.5pt">Valuation allowance</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">(99,000</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt">)</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">(225,000</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt">)</td></tr> <tr style="background-color: #CCEEFF"> <td style="text-indent: 9pt">Current deferred tax assets</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">––</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">––</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: white"> <td> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: #CCEEFF"> <td>Credits and net operating loss carryforwards</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">4,775,000</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">4,190,000</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: white"> <td style="padding-bottom: 1.5pt; text-align: justify">Valuation allowance</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">(4,775,000</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt">)</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">(4,190,000</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt">)</td></tr> <tr style="background-color: #CCEEFF"> <td style="text-align: justify; text-indent: 9pt">Long-term deferred tax assets</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">––</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">––</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: white"> <td style="padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right"> </td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right"> </td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt; text-align: justify; text-indent: 9pt">Total deferred tax assets</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">––</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">––</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: white"> <td style="padding-bottom: 1.5pt; text-align: justify">Valuation allowance</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">––</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">––</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="text-align: justify; text-indent: 9pt">Long-term deferred tax liabilities</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">––</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">––</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: white"> <td style="padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right"> </td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right"> </td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt; text-align: justify; text-indent: 9pt">Total deferred tax liabilities</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">––</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">––</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: white"> <td> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="padding-bottom: 3pt; text-align: justify">Net deferred tax assets (liabilities)</td> <td style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double">$</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: right">––</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double">$</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: right">––</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 3pt"> </td></tr> </table>   The primary components of our deferred tax assets are describe below:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr> <td style="border-bottom: black 1.5pt solid; text-align: justify">Years Ended</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">March 31, 2017</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">March 31, 2016</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="width: 68%">Differences in reporting long-term assets</td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 13%; text-align: right">99,000</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 13%; text-align: right">225,000</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%"> </td></tr> <tr style="background-color: white"> <td>Credits and net operating loss carryforwards</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">4,775,000</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">4,190,000</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt">Less valuation allowance</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">(4,874,000</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt">)</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">(4,415,000</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt">)</td></tr> <tr style="background-color: white"> <td style="padding-bottom: 3pt; text-indent: 9pt">Total deferred tax assets</td> <td style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double">$</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: right">––</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double">$</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: right">––</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 3pt"> </td></tr> </table>

26728

147068 253980 .22

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370000

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P2Y8M12D

P4Y

P1Y8M12D

P1Y1M6D

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421345

68201

250718

102426

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.80

183000

285034

293585

9980

678419

26000

15000

12100000

239000

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10130

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Of Sales [Member] General And Administrative Expense [Member] Research And Development Expense [Member] Selling And Marketing Expense [Member] Equity Components [Axis] Accumulated Deficit Related Party [Axis] Director [Member] Plan Name [Axis] Equity Compensation Plans Approved [Member] Equity Compensation Plans Not Approved [Member] Award Type [Axis] Restricted Stock Units R S U [Member] Employee Stock Option [Member] Common Stock and Additional Paid-in Capital Exercise Price Range [Axis] $0.30 To $0.74 [Member] $0.82 To $1.09 [Member] $1.15 To $1.50 [Member] Valuation Allowance by Deferred Tax Asset [Axis] Credits and net operating loss carryforwards Other deferred assets Document and Entity Information Entity Registrant Name Entity Central Index Key Document Type Document Period End Date Amendment Flag Current Fiscal Year End Date Entity Well-known Seasoned Issuer Entity Voluntary Filers Entity Current Reporting Status Entity Filer Category Entity Public Float Entity Common Stock, Shares Outstanding Document Fiscal Year Focus Document Fiscal Period Focus Statement of Financial Position [Abstract] ASSETS Current assets: Cash and cash equivalents Restricted cash Accounts receivable, net of allowance for doubtful accounts of $33,000 at March 31, 2017 and $9,000 at March 31, 2016 Inventories, net of reserve for obsolescence of $50,000 at March 31, 2017 and $410,000 at March 31, 2016 Prepaid expenses Total current assets Equipment: Furniture, fixtures and equipment, at cost Accumulated depreciation Equipment, net Patents, net of accumulated amortization of $212,345 at March 31, 2017 and $179,317 at March 31, 2016 Other assets TOTAL ASSETS LIABILITIES AND SHAREHOLDERS' EQUITY Current liabilities: Accounts payable Accrued compensation Other accrued liabilities Line of credit Deferred rent Total current liabilities Long-term liability: Deferred rent Total liabilities Commitments and contingencies (Note 4) Shareholders' equity: Preferred stock, no par value: 10,000,000 shares authorized; none issued and outstanding Common stock and additional paid-in capital, no par value: 100,000,000 shares authorized; 10,683,355 and 10,673,225 issued and outstanding at March 31, 2017 and 2016, respectively Accumulated (deficit) Total shareholders' equity TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY Accounts receivable, allowance for doubtful accounts Inventories, reserve for obsolescence Accumulated amortization Preferred stock, shares authorized Preferred stock, shares issued Preferred stock, shares outstanding Common stock and additional paid-in capital, shares authorized Common stock and additional paid-in capital, shares issued Common stock and additional paid-in capital, shares outstanding Income Statement [Abstract] NET REVENUE COST OF REVENUE GROSS PROFIT OPERATING EXPENSES: Sales and marketing General and administrative Research and development Total operating expenses OPERATING LOSS Interest expense, net Other income (expense), net Interest and other income (expense), net LOSS BEFORE PROVISION FOR INCOME TAXES Provision for income taxes NET LOSS Net loss per share—basic and diluted Weighted average shares—basic and diluted Statement [Table] Statement [Line Items] Beginning Balance, Shares Beginning Balance, Amount Net loss Compensation expense related to equities Common stock issued, Shares Common stock issued, Amount Ending Balance, Shares Ending Balance, Amount Statement of Cash Flows [Abstract] Cash flows from operating activities: Net loss Adjustments to reconcile net loss to net cash provided by (used in) operating activities: Depreciation and amortization Stock-based compensation expense related to stock options Provision for doubtful accounts, net change Provision for inventory obsolescence, net change Change in operating assets and liabilities: Accounts receivable Inventories Prepaid expenses and other assets Accounts payable Accrued compensation and other accrued liabilities Net cash provided by (used in) operating activities Cash flows from investing activities: Acquisition of property and equipment Patent costs Net cash used in investing activities Cash flows from financing activities: Borrowings from (paydowns to) credit facility, net change Change in restricted cash Net cash provided by financing activities Net increase (decrease) in cash and cash equivalents Cash and cash equivalents, beginning of period Cash and cash equivalents, end of period Supplemental disclosures of cash flow information: Cash paid during the year for interest Organization, Consolidation and Presentation of Financial Statements [Abstract] Description of Business Accounting Policies [Abstract] Summary of Significant Accounting Policies Stockholders' Equity Note [Abstract] Shareholders' Equity Commitments and Contingencies Disclosure [Abstract] Commitments and Contingencies Income Tax Disclosure [Abstract] Income Taxes Major Customers/Suppliers Major Customers/Suppliers Disclosure of Compensation Related Costs, Share-based Payments 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Document and Entity Information - USD ($)
12 Months Ended

Mar. 31, 2017

May 31, 2017

Sep. 30, 2016

Document and Entity Information

Entity Registrant Name ENCISION INC

Entity Central Index Key 0000930775

Document Type 10-K

Document Period End Date Mar. 31, 2017

Amendment Flag false

Current Fiscal Year End Date --03-31

Entity Well-known Seasoned Issuer No

Entity Voluntary Filers No

Entity Current Reporting Status Yes

Entity Filer Category Smaller Reporting Company

Entity Public Float $ 2,042,337

Entity Common Stock, Shares Outstanding 10,683,355

Document Fiscal Year Focus 2017

Document Fiscal Period Focus FY

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Balance Sheets - USD ($)

Mar. 31, 2017

Mar. 31, 2016

Current assets:

Cash and cash equivalents $ 45,117 $ 292,840

Restricted cash 50,000 25,000

Accounts receivable, net of allowance for doubtful accounts of $33,000 at March 31, 2017 and $9,000 at March 31, 2016 1,042,281 839,850

Inventories, net of reserve for obsolescence of $50,000 at March 31, 2017 and $410,000 at March 31, 2016 1,128,412 1,730,747

Prepaid expenses 62,290 91,989

Total current assets 2,328,100 2,980,426

Equipment:

Furniture, fixtures and equipment, at cost 3,161,687 3,950,710

Accumulated depreciation (2,693,302) (3,389,533)

Equipment, net 468,385 561,177

Patents, net of accumulated amortization of $212,345 at March 31, 2017 and $179,317 at March 31, 2016 253,980 252,889

Other assets 16,450 15,926

TOTAL ASSETS 3,066,915 3,810,418

Current liabilities:

Accounts payable 402,914 355,890

Accrued compensation 267,399 246,203

Other accrued liabilities 248,130 257,506

Line of credit 275,055 387,491

Deferred rent 30,384 30,384

Total current liabilities 1,223,882 1,277,474

Long-term liability:

Deferred rent 40,512 70,896

Total liabilities 1,264,394 1,348,370

Commitments and contingencies (Note 4)

Shareholders' equity:

Preferred stock, no par value: 10,000,000 shares authorized; none issued and outstanding 0 0

Common stock and additional paid-in capital, no par value: 100,000,000 shares authorized; 10,683,355 and 10,673,225 issued and outstanding at March 31, 2017 and 2016, respectively 23,752,131 23,682,365

Accumulated (deficit) (21,949,610) (21,220,317)

Total shareholders' equity 1,802,521 2,462,048

TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY $ 3,066,915 $ 3,810,418

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Statements of Operations - USD ($)
12 Months Ended

Mar. 31, 2017

Mar. 31, 2016

Income Statement [Abstract]

NET REVENUE $ 8,869,599 $ 9,336,078

COST OF REVENUE 4,464,134 4,759,067

GROSS PROFIT 4,405,465 4,577,011

OPERATING EXPENSES:

Sales and marketing 2,511,451 2,558,785

General and administrative 1,455,628 1,476,803

Research and development 1,126,630 1,249,787

Total operating expenses 5,093,709 5,285,375

OPERATING LOSS (688,244) (708,364)

Interest expense, net (59,721) (46,903)

Other income (expense), net 18,672 (124,933)

Interest and other income (expense), net (41,049) (171,836)

LOSS BEFORE PROVISION FOR INCOME TAXES (729,293) (880,200)

Provision for income taxes 0 0

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Statements of Shareholders’ Equity - USD ($)

Common Stock and Additional Paid-in Capital

Accumulated Deficit

Total

Beginning Balance, Shares at Mar. 31, 2015 10,673,225

Beginning Balance, Amount at Mar. 31, 2015 $ 23,607,688 $ (20,430,117) $ 3,267,571

Net loss (880,200) (880,200)

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Ending Balance, Shares at Mar. 31, 2016 10,673,225

Ending Balance, Amount at Mar. 31, 2016 $ 23,682,365 (21,220,317) 2,462,048

Net loss (729,293) (729,293)

Compensation expense related to equities $ 69,766 69,766

Common stock issued, Shares 10,130

Common stock issued, Amount $ 0 0

Ending Balance, Shares at Mar. 31, 2017 10,683,355

Ending Balance, Amount at Mar. 31, 2017 $ 23,752,131 $ (21,949,610) $ 1,802,521

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XML 17 R6.htm IDEA: XBRL DOCUMENT v3.7.0.1

Statements of Cash Flows - USD ($)
12 Months Ended

Mar. 31, 2017

Mar. 31, 2016

Cash flows from operating activities:

Net loss $ (729,293) $ (880,200)

Adjustments to reconcile net loss to net cash provided by (used in) operating activities:

Depreciation and amortization 224,877 318,692

Stock-based compensation expense related to stock options 69,766 74,677

Provision for doubtful accounts, net change 24,000 (2,500)

Provision for inventory obsolescence, net change (360,000) 170,000

Change in operating assets and liabilities:

Accounts receivable (226,431) 128,005

Inventories 962,335 436,907

Prepaid expenses and other assets 29,175 21,898

Accounts payable 47,024 (319,521)

Accrued compensation and other accrued liabilities (18,565) (113,796)

Net cash provided by (used in) operating activities 22,888 (165,838)

Cash flows from investing activities:

Acquisition of property and equipment (105,357) (77,113)

Patent costs (27,818) (21,356)

Net cash used in investing activities (133,175) (98,469)

Cash flows from financing activities:

Borrowings from (paydowns to) credit facility, net change (112,436) 323,491

Change in restricted cash (25,000) (25,000)

Net cash provided by financing activities (137,436) 298,491

Net increase (decrease) in cash and cash equivalents (247,723) 34,184

Cash and cash equivalents, beginning of period 292,840 258,656

Cash and cash equivalents, end of period 45,117 292,840

Supplemental disclosures of cash flow information:

Cash paid during the year for interest $ 49,980 $ 14,835

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Description of Business
12 Months Ended

Mar. 31, 2017

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Description of Business
Encision Inc. is a medical device company that designs, develops, manufactures and markets patented surgical instruments that provide greater safety to patients undergoing minimally-invasive surgery. We believe that our patented AEM^® surgical instrument technology is changing the marketplace for electrosurgical devices and instruments by providing a solution to a well-documented risk in laparoscopic surgery. Our sales to date have been made primarily in the United States.

We have an accumulated deficit of $21,949,610 at March 31, 2017. Operating funds have been provided primarily by issuances of our common stock and warrants, the exercise of stock options to purchase our common stock, and by operating profits. Our liquidity has diminished because of prior years' operating losses, and we may be required to seek additional capital in the future.

Our strategic marketing and sales plan is designed to expand the use of our products in surgically active hospitals in the United States.

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Summary of Significant Accounting Policies
12 Months Ended

Mar. 31, 2017

Accounting Policies [Abstract]

Summary of Significant Accounting Policies
Use of Estimates in the Preparation of Financial Statements. The preparation of financial statements in conformity with accounting principles generally accepted in the United States ("GAAP") requires management to make estimates and assumptions. Such estimates and assumptions affect the reported amounts of assets and liabilities as well as disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of sales and expense during the reporting period. Actual results could differ from those estimates.

Cash and Cash Equivalents. For purposes of reporting cash flows, we consider all cash and highly liquid investments with an original maturity of three months or less to be cash equivalents. Restricted cash is cash that was deposited to obtain a letter of credit for our importing and exporting activities.

Fair Value of Financial Instruments. Our financial instruments consist of cash and cash equivalents and short-term trade receivables, payables and line of credit. The carrying values of cash and cash equivalents, short-term receivables, payables and line of credit approximate their fair value due to their short maturities.

Concentration of Credit Risk. Financial instruments, which potentially subject us to concentrations of credit risk, consist of cash and cash equivalents, accounts receivable and accounts payable. The carrying value of all financial instruments approximates fair value. The amount of cash on deposit with financial institutions occasionally exceeds the $250,000 federally insured limit at March 31, 2017. However, we believe that cash on deposit that exceeds $250,000 in the financial institutions is financially sound and the risk of loss is minimal.

We have no significant off-balance sheet concentrations of credit risk such as foreign exchange contracts, options contracts or other foreign hedging arrangements. We maintain the majority of our cash balances with one financial institution in the form of demand deposits.

Accounts receivable are typically unsecured and are derived from transactions with and from entities in the healthcare industry primarily located in the United States. Accordingly, we may be exposed to credit risk generally associated with the healthcare industry. We maintain allowances for doubtful accounts for estimated losses resulting from the inability of our customers to make required payments. We charge interest on past due accounts on a case-by-case basis.

A summary of the activity in our allowance for doubtful accounts is as follows:

Years Ended March 31, 2017 March 31, 2016

Balance, beginning of year $ 9,000 $ 11,500

Provision for estimated (recoveries) losses 24,352 (1,338 )

Write-off of uncollectible accounts (352 ) (1,162 )

Balance, end of year $ 33,000 $ 9,000

The net accounts receivable balance at March 31, 2017 of $1,042,281 included no more than 5% from any one customer. The net accounts receivable balance at March 31, 2016 of $839,850 included no more than 5% from any one customer.

Warranty Accrual. We provide for the estimated cost of product warranties at the time sales are recognized. While we engage in extensive product quality programs and processes, including actively monitoring and evaluating the quality of our component suppliers, our warranty obligation is based upon historical experience and is also affected by product failure rates and material usage incurred in correcting a product failure. Should actual product failure rates or material usage costs differ from our estimates, revisions to the estimated warranty liability would be required. A summary of our warranty claims activity, included in other accrued liabilities, is as follows:

Years Ended March 31, 2017 March 31, 2016

Balance, beginning of year $ 20,000 $ 20,000

Provision for estimated warranty claims 2,482 1,194

Claims made (2,482 ) (1,194 )

Balance, end of year $ 20,000 $ 20,000

Inventories. Inventories are stated at the lower of cost (first-in, first-out basis) or market. We reduce inventory for estimated obsolete or unmarketable inventory equal to the difference between the cost of inventory and the estimated market value based upon assumptions about future demand and market conditions. If actual market conditions are less favorable than those projected by management, additional inventory write-downs may be required. At March 31, 2017 and 2016, inventory consisted of the following:

March 31, 2017 March 31, 2016

Raw materials $ 857,345 $ 1,469,630

Finished goods 321,067 671,117

Total gross inventories 1,178,412 2,140,747

Less reserve for obsolescence (50,000 ) (410,000 )

Total net inventories $ 1,128,412 $ 1,730,747

A summary of the activity in our inventory reserve for obsolescence is as follows:

Years Ended March 31, 2017 March 31, 2016

Balance, beginning of year $ 410,000 $ 240,000

Provision for estimated obsolescence 104,700 221,427

Write-off of obsolete inventory (464,700 ) (51,427 )

Balance, end of year $ 50,000 $ 410,000

Property and Equipment. Property and equipment are stated at cost, with depreciation computed over the estimated useful lives of the assets, generally three to seven years. We use the straight-line method of depreciation for property and equipment. Leasehold improvements are depreciated over the shorter of the remaining lease term or the estimated useful life of the asset. Maintenance and repairs are expensed as incurred and major additions, replacements and improvements are capitalized. Depreciation expense for the years ended March 31, 2017 and 2016 was $198,149 and $292,869, respectively.

Long-Lived Assets. Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. A long-lived asset is considered impaired when estimated future cash flows related to the asset, undiscounted and without interest, are insufficient to recover the carrying amount of the asset. If deemed impaired, the long-lived asset is reduced to its estimated fair value. Long-lived assets to be disposed of are reported at the lower of their carrying amount or estimated fair value less cost to sell.

Patents. The costs of applying for patents are capitalized and amortized on a straight-line basis over the lesser of the patent's economic or legal life (20 years from the date of application in the United States). Capitalized costs are expensed if patents are not issued. We review the carrying value of our patents periodically to determine whether the patents have continuing value and such reviews could result in the conclusion that the recorded amounts have been impaired. A summary of our patents at March 31, 2017 and 2016 is as follows:

March 31, 2017 March 31, 2016

Patents issued $ 424,080 $ 280,669

Accumulated amortization (208,479 ) (165,167 )

Patents issued, net of accumulated amortization 215,601 115,502

Patent applications 42,245 151,537

Accumulated amortization (3,866 ) (14,150 )

Patent applications, net of accumulated amortization 38,379 137,387

Total net patents and patent applications $ 253,980 $ 252,889

The expected annual amortization expense related to patents and patent applications as of March 31, 2017, for the next five fiscal years, is as follows:

Fiscal Year Amount

2018 $ 26,728

2019 26,728

2020 26,728

2021 26,728

2022 and following 147,068

Total $ 253,980

Other Accrued Liabilities. At March 31, 2017 and 2016, other accrued liabilities consisted of the following:

March 31, 2017 March 31, 2016

Warranty $ 20,000 $ 20,000

Sales commissions 88,715 83,445

Lease normalization 31,828 31,365

Sales and use tax 16,505 17,453

Marketing fees 8,466 10,363

Professional fees 47,596 40,454

Payroll taxes 24,577 21,823

Miscellaneous 10,443 32,603

Total other accrued liabilities $ 248,130 $ 257,506

Income Taxes. We account for income taxes under the provisions of ASC Topic 740, "Accounting for Income Taxes" ("ASC 740"). ASC 740 requires recognition of deferred income tax assets and liabilities for the expected future income tax consequences, based on enacted tax laws, of temporary differences between the financial reporting and tax bases of assets and liabilities. ASC 740 also requires recognition of deferred tax assets for the expected future tax effects of all deductible temporary differences, loss carryforwards and tax credit carryforwards. Deferred tax assets are then reduced, if deemed necessary, by a valuation allowance for the amount of any tax benefits which, more likely than not based on current circumstances, are not expected to be realized. Should we achieve sufficient, sustained income in the future, we may conclude that some or all of the valuation allowance should be reversed (Note 5).

ASC 740 prescribes a comprehensive model for how companies should recognize, measure, present, and disclose in their financial statements uncertain tax positions taken or expected to be taken on a tax return. Under ASC 740, tax positions must initially be recognized in the financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. Such tax positions must initially and subsequently be measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the tax authority assuming full knowledge of the position and relevant facts.

The cumulative effect of adopting ASC 740 on April 1, 2007 has been recorded net in deferred tax assets, which resulted in no ASC 740 liability on the balance sheet. The total amount of unrecognized tax benefits as of the date of adoption was zero. There are open statutes of limitations for taxing authorities in federal and state jurisdictions to audit the Company's tax returns from fiscal year ended March 31, 1999 through the current period. Our policy is to account for income tax related interest and penalties in income tax expense in the statements of operations. There have been no income tax related interest or penalties assessed or recorded. Because the Company has provided a full valuation allowance on all of its deferred tax assets, the adoption of ASC 740 had no impact on our effective tax rate.

Revenue Recognition. Revenue from product sales, net of discounts, are recorded when we ship the product and title has passed to the customer, provided that we have evidence of a customer arrangement and can conclude that collection is probable. Our shipping policy is FOB Shipping Point. We recognize revenue from sales to stocking distributors when there is no right of return, other than for normal warranty claims. We have no ongoing obligations related to product sales, except for normal warranty. Revenue from engineering services is recognized when invoices are sent to customers and the service is performed.

Sales Taxes. We collect sales tax from customers and remit the entire amount to each respective state. We recognize revenue from product sales net of sale taxes.

Research and Development Expenses. We expense research and development costs for products and processes as incurred.

Advertising Costs. We expense advertising costs as incurred. Advertising expense for the years ended March 31, 2017 and 2016 was minimal.

Medical Device Tax. The Patient Protection and Affordable Care Act imposed a 2.3% excise tax on the sale of certain medical devices by a manufacturer, producer or importer of such devices in the United States starting after December 31, 2012. We expensed the medical device tax in Other Expense. Effective January 1, 2016, the excise tax was suspended for two years.

Stock-Based Compensation. Stock-based compensation is presented in accordance with the guidance of ASC Topic 718, "Compensation – Stock Compensation" ("ASC 718"). Under the provisions of ASC 718, companies are required to estimate the fair value of share-based payment awards on the date of grant using an option-pricing model. The value of the portion of the award that is ultimately expected to vest is recognized as expense over the requisite service periods in our statements of operations.

ASC 718 requires companies to estimate the fair value of share-based payment awards on the date of grant using an option-pricing model. The value of the portion of the award that is ultimately expected to vest is recognized as expense over the requisite service periods in the accompanying statements of operations.

Stock-based compensation expense recognized during the period is based on the value of the portion of share-based payment awards that is ultimately expected to vest during the period. Stock-based compensation expense recognized in our statements of operations for fiscal years 2017 and 2016 included compensation expense for share-based payment awards granted prior to, but not yet vested as of March 31, 2017, based on the grant date fair value. Compensation expense for all share-based payment is recognized using the straight-line, single-option method. As stock-based compensation expense recognized in the accompanying statements of operations for fiscal years 2017 and 2016 is based on awards ultimately expected to vest, it has been reduced for estimated forfeitures. ASC 718 requires forfeitures to be estimated at the time of grant and revised, if necessary, in subsequent periods if actual forfeitures differ from those estimates.

We used the Black-Scholes option-pricing model ("Black-Scholes model") to determine fair value. Our determination of fair value of share-based payment awards on the date of grant using an option-pricing model is affected by our stock price as well as assumptions regarding a number of highly complex and subjective variables. These variables include, but are not limited to our expected stock price volatility over the term of the awards, and actual and projected employee stock option exercise behaviors. Although the fair value of employee stock options is determined in accordance with ASC 718 using an option-pricing model, that value may not be indicative of the fair value observed in a willing buyer/willing seller market transaction.

Stock-based compensation expense recognized under ASC 718 for fiscal years 2017 and 2016 was $69,766 and $74,677, respectively, which consisted of stock-based compensation expense related to director and employee stock options.

Stock-based compensation expense related to director and employee stock options under ASC 718 for fiscal years 2017 and 2016 was allocated as follows:

Years Ended March 31, 2017 March 31, 2016

Cost of sales $ 2,648 $ 2,287

Sales and marketing 12,645 11,822

General and administrative 49,333 56,381

Research and development 5,140 4,187

Stock-based compensation expense $ 69,766 $ 74,677

Segment Reporting. We have concluded that we have one operating segment.

Basic and Diluted Income per Common Share. Net income per share is calculated in accordance with ASC Topic 260, "Earnings Per Share" ("ASC 260"). Under the provisions of ASC 260, basic net income per common share is computed by dividing net income for the period by the weighted average number of common shares outstanding for the period. Diluted net income per common share is computed by dividing the net income for the period by the weighted average number of common and potential common shares outstanding during the period if the effect of the potential common shares is dilutive. Because we had a loss in fiscal years 2017 and 2016, the shares used in the calculation of dilutive potential common shares exclude options to purchase shares and RSUs. Therefore, basic net loss per common share equals dilutive net loss per common share:

The following table presents the calculation of basic and diluted net income (loss) per share:

Years Ended March 31, 2017 March 31, 2016

Net loss $ (729,293 ) $ (880,200 )

Weighted-average shares — basic 10,677,080 10,673,225

Effect of dilutive potential common shares — —

Weighted-average shares — diluted 10,677,080 10,673,225

Net loss per share — basic and diluted $ (0.07 ) $ (0.08 )

Antidilutive equity units 954,286 700,924

Recent Accounting Pronouncements. We have reviewed all recently issued, but not yet effective, accounting pronouncements. The Financial Accounting Standards Board issued Accounting Standards Update No. 2014-09 (Revenue from Contracts with Customers), which is effective for annual reporting periods beginning after December 15, 2017. The Company does not expect ASU 2014-09 to have a material/significant impact on its financial statements.

The Financial Accounting Standards Board has also issued Accounting Standards Update 2014-15, Presentation of Financial Statements — Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity's Ability to Continue as a Going Concern (the ASU), which provides guidance on determining when and how to disclose going concern uncertainties in the financial statements. The ASU requires management to perform an assessment every reporting period (including interim periods) to determine whether there is substantial doubt about a company's ability to continue as a going concern and to provide related footnote disclosures. The ASU also defines that substantial doubt exists when relevant conditions and events, considered in the aggregate, indicate that it is probable that the entity will be unable to meet its obligations as they become due within one year after the date that the financial statements are issued (or available to be issued). The ASU applies to all entities and is effective for annual periods ending after December 15, 2016, and interim periods thereafter, with early adoption permitted. We have evaluated this new guidance, and the related impact on the financial statements.

In July 2015, the FASB issued Accounting Standards Update 2015-11, Inventory (Topic 330): Simplifying the Measurement of Inventory, ("ASU 2015-11"). ASU 2015-11 affects reporting entities that measure inventory using first-in, first-out (FIFO) or average cost. Specifically, ASU 2015-11 requires that inventory be measured at the lower of cost and net realizable value. Net realizable value is the estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation. Subsequent measurement is unchanged for inventory measured using LIFO or the retail inventory method. ASU 2015-11 is effective for fiscal years beginning after December 15, 2016. Early adoption is permitted. The Company does not expect ASU 2015-11 to have a material/significant impact on its financial statements.

In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842) ("ASU 2016-02"), which modified lease accounting for both lessees and lessors to increase transparency and comparability by recognizing lease assets and lease liabilities by lessees for those leases classified as operating leases under previous accounting standards and disclosing key information about leasing arrangements. ASU 2016-02 will be effective for the Company beginning in its third quarter of 2020 and early adoption is permitted. The Company is currently evaluating the timing of its adoption and the impact of adopting the new lease standard on its consolidated financial statements. However, the ultimate impact of adopting ASU 2016-02 will depend on the Company's lease portfolio as of the adoption date.

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Shareholders' Equity
12 Months Ended

Mar. 31, 2017

Stockholders' Equity Note [Abstract]

Shareholders' Equity
Stock Option Plans. We have a stock option plan, the 2007 Stock Option Plan, and we adopted our 2014 Equity Incentive Plan (the "Plan," as summarized below) to promote our and our shareholders' interests by helping us to attract, retain and motivate our key employees and associates. Under the terms of the Plan, the Board of Directors may grant incentive and non-qualified stock options, stock appreciation rights, restricted stock, restricted stock units, performance units, and other stock-based awards. The purchase price of the shares subject to a stock option will be the fair market value of our common stock on the date the stock option is granted. Generally, vesting of stock options occurs such that 20% becomes exercisable on each anniversary of the date of grant for each of the five years following the grant date of such option. Generally, all stock options must be exercised within five years from the date granted. The number of common shares reserved for issuance under the Plan is 700,000 shares of common stock, subject to adjustment for dividend, stock split or other relevant changes in our capitalization.

Under ASC 718, the value of each employee stock option was estimated on the date of grant using the Black-Scholes model for the purpose of financial information in accordance with ASC 718. The use of a Black-Scholes model requires the use of actual employee exercise behavior data and the use of a number of assumptions including expected volatility, risk-free interest rate and expected dividends. Employee stock options for 285,000 and 139,000 shares of stock were granted during fiscal years 2017 and 2016, respectively. RSUs for none and 20,000 shares of stock were granted during fiscal years 2017 and 2016, respectively.

As of March 31, 2017, $183,000 of total unrecognized compensation costs related to nonvested stock is expected to be recognized over a period of five years. The assumptions for employee stock options are summarized as follows:

Years Ended March 31, 2017 March 31, 2016

Risk-free interest rate 1.1% to 1.7% 1.6%

Expected life (in years) 5.0 5.0

Expected volatility 81% to 87% 72% to 75%

Expected dividend 0% 0%

Cumulative compensation cost recognized in net income or loss with respect to options that are forfeited prior to vesting is adjusted as a reduction of compensation expense in the period of forfeiture. The volatility of the stock is based on the historical volatility for the period that approximates the expected lives of the options being valued. Fair value computations are highly sensitive to the volatility factor; the greater the volatility, the higher the computed fair value of options granted.

The total fair value of options granted was computed to be approximately $474,000 and $58,000, for the fiscal years ended March 31, 2017 and 2016, respectively. For disclosure purposes, these amounts are amortized ratably over the vesting periods of the options. Effects of stock-based compensation, net of the effect of forfeitures, totaled $69,766 and $74,677 for fiscal years 2017 and 2016, respectively.

The Black-Scholes model was developed for use in estimating the fair value of traded options that have no vesting restrictions and are fully transferable. In addition, option valuation models require the use of assumptions, including the expected stock price volatility. Because our employee stock options have characteristics significantly different than those of traded options, and because changes in the subjective input assumptions can materially affect the fair value estimate, in management's opinion, the existing models do not necessarily provide a reliable single measure of the fair value of our employee stock options. A summary of our stock option activity and related information for equity compensation plans approved by security holders for each of the fiscal years ended March 31, 2017 and 2016 is as follows:

STOCK OPTIONS OUTSTANDING

Number

Outstanding
Weighted-Average Exercise Price per Share

BALANCE AT MARCH 31, 2015 330,000 $ 0.96

Granted 139,000 0.57

Forfeited/expired (58,000 ) 0.83

BALANCE AT MARCH 31, 2016 411,000 $ 0.85

Granted 285,000 0.31

Forfeited/expired (11,000 ) 0.86

BALANCE AT MARCH 31, 2017 685,000 $ 0.63

A summary of our stock option activity and related information for equity compensation plans not approved by security holders for the fiscal year ended March 31, 2017 is as follows:

STOCK OPTIONS OUTSTANDING

Number

Outstanding
Weighted-Average Exercise Price per Share

BALANCE AT MARCH 31, 2015 245,000 $ 0.96

Granted — —

Forfeited/expired — —

BALANCE AT MARCH 31, 2016 245,000 $ 0.96

Granted — —

Forfeited/expired — —

BALANCE AT MARCH 31, 2017 245,000 $ 0.96

The following table summarizes information about employee stock options outstanding and exercisable at March 31, 2017:

STOCK OPTIONS OUTSTANDING STOCK OPTIONS EXERCISABLE

Range of Exercise Prices
Number

Outstanding
Weighted-Average Remaining Contractual Life (in Years)
Weighted-Average Exercise Price

per Share

Number

Exercisable

Weighted-Average Exercise Price

per Share

$0.30 - $0.74 440,000 4.0 $ 0.41 68,201 $ 0.60

$0.82 - $1.09 370,000 1.7 $ 0.89 250,718 $ 0.90

$1.15 - $1.50 120,000 1.1 $ 1.26 102,426 $ 1.27

930,000 2.7 $ 0.71 421,345 $ 0.94

A summary of our RSU activity and related information for equity compensation plans approved by security holders for the fiscal year ended March 31, 2017 is as follows:

RSUs OUTSTANDING

Number

Outstanding
Weighted-Average Exercise Price per Share

BALANCE AT MARCH 31, 2016 44,924 $ 0.67

Granted — —

Exercised (10,130 ) 0.80

Forfeited/expired (10,508 ) 0.66

BALANCE AT MARCH 31, 2017 24,286 $ 0.62

The 930,000 options outstanding as of March 31, 2017 are nonqualified stock options. The exercise price of all options granted through March 31, 2017 has been equal to or greater than the fair market value, as determined by our Board of Directors or based upon publicly quoted market values of our common stock on the date of the grant. As of March 31, 2017, 190,714 equity units for our common stock remain available for grant under the Plan.

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Commitments and Contingencies
12 Months Ended

Mar. 31, 2017

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies
Our noncancelable lease agreement extends through July 31, 2019 for 28,696 square feet of space for our facilities at 6797 Winchester Circle, Boulder, Colorado. The lease includes $172,176 of leasehold improvements granted by the landlord. The $172,176 was recorded on our balance sheets as leasehold improvements and deferred rent. The leasehold improvements are being amortized over the lesser of the lease term or the assets life and the deferred rent is being amortized against rent expense over the lease term. The minimum future lease payment, by fiscal year, as of March 31, 2017 is as follows:

Fiscal Year Amount

2018 285,034

2019 293,585

2020 99,800

Total $ 678,419

In March 2016, we entered into a loan and security agreement with Crestmark Bank. The loan is due on demand and has no financial covenants. Under the agreement, we were provided with a line of credit that is not to exceed the lesser of $1,000,000 or 85% of eligible accounts receivable. The interest rate is prime rate plus 2%, with a floor of 5.5%, plus a monthly maintenance fee of 0.4%, based on the average monthly loan balance. Interest is charged on a minimum loan balance of $500,000, a loan fee of 1% annually, and an exit fee of 2% and 1% during years two and three, respectively. As of March 31, 2017, we had $275,055 of borrowings from the credit facility and had an additional $360,149 available to borrow.

We are subject to regulation by the United States Food and Drug Administration ("FDA"). The FDA provides regulations governing the manufacture and sale of our products and regularly inspects us and other manufacturers to determine our and their compliance with these regulations. As of March 31, 2017, we believe we were in substantial compliance with all known regulations. FDA inspections are conducted periodically at the discretion of the FDA. We were last inspected in December 2012 and were notified of five observations from that inspection, none of which we believe to be material.

Our obligation with respect to employee severance benefits is minimized by the "at will" nature of the employee relationships. Our total obligation with respect to contingent severance benefit obligations was none as of March 31, 2017 and 2016.

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The entire disclosure for commitments and contingencies.
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Income Taxes
12 Months Ended

Mar. 31, 2017

Income Tax Disclosure [Abstract]

Income Taxes
We account for income taxes under ASC 740, which requires the use of the liability method. ASC 740 provides that deferred income tax assets and liabilities are recorded based on the differences between the tax bases of assets and liabilities and their carrying amounts for financial reporting purposes, referred to as temporary differences. Deferred income tax assets and liabilities at the end of each period are determined using the currently enacted tax rates applied to taxable income in the periods in which the deferred income tax assets and liabilities are expected to be settled or realized.

Income tax provision (benefit) for income taxes is summarized below:

Years Ended March 31, 2017 March 31, 2016

Current:

Federal $ –– $ ––

State –– ––

Total current –– ––

Deferred:

Federal –– (291,000 )

State –– (30,000 )

Total deferred –– (321,000 )

Valuation allowance –– 321,000

Total $ –– $ ––

The following is a reconciliation between the effective rate and the federal statutory rate used in determining deferred tax assets:

Years Ended March 31, 2017 March 31, 2016

Expected income tax rate $ (248,000 ) $ (299,000 )

State income taxes, net of federal tax benefit (26,000 ) (31,000 )

Change in valuation allowance 248,000 315,000

Other permanent differences 26,000 15,000

Income tax expense $ –– $ ––

The components of the net accumulated deferred income tax asset (liability) are as follows:

Years Ended March 31, 2017 March 31, 2016

Other deferred assets $ 99,000 $ 225,000

Valuation allowance (99,000 ) (225,000 )

Current deferred tax assets –– ––

Credits and net operating loss carryforwards 4,775,000 4,190,000

Valuation allowance (4,775,000 ) (4,190,000 )

Long-term deferred tax assets –– ––

Total deferred tax assets –– ––

Valuation allowance –– ––

Long-term deferred tax liabilities –– ––

Total deferred tax liabilities –– ––

Net deferred tax assets (liabilities) $ –– $ ––

The primary components of our deferred tax assets are describe below:

Years Ended March 31, 2017 March 31, 2016

Differences in reporting long-term assets $ 99,000 $ 225,000

Credits and net operating loss carryforwards 4,775,000 4,190,000

Less valuation allowance (4,874,000 ) (4,415,000 )

Total deferred tax assets $ –– $ ––

We believe that based on all available evidence, it is more likely than not that the deferred tax assets will not be fully realized. Accordingly, a valuation allowance has been recorded against the deferred tax asset.

As of March 31, 2017, we had approximately $12.1 million of net operating loss carryovers for tax purposes. Additionally, we have approximately $239,000 of research and development tax credits available to offset future federal income taxes. The net operating loss and credit carryovers begin to expire in the fiscal year ended March 31, 2019. In fiscal years ended after March 31, 2019, net operating losses expire at various dates through March 31, 2037. Our net operating loss carryovers at March 31, 2017 include $455,000 in income tax deductions related to stock options which will be tax effected and the benefit will be reflected as a credit to additional paid-in capital when realized. As such, these deductions are not reflected in our deferred tax assets. The Internal Revenue Code contains provisions, which may limit the net operating loss carryforwards available to be used in any given year if certain events occur, including significant changes in ownership interests.

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The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.
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Major Customers/Suppliers
12 Months Ended

Mar. 31, 2017

Major Customers/Suppliers

Major Customers/Suppliers
We depend on sales that are generated from hospitals' ongoing usage of AEM surgical instruments. In fiscal year 2017, we generated sales from over 300 hospitals that have changed to AEM products, but no hospital customer contributed more than 4% to the total sales. We have a relationship with New Deantronics, Inc., who accounted for approximately 22% of our purchases in fiscal year 2017.

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Defined Contribution Employee Benefit Plan
12 Months Ended

Mar. 31, 2017

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Defined Contribution Employee Benefit Plan
We have adopted a 401(k) Profit Sharing Plan which covers all full-time employees who have completed at least three months of full-time continuous service and are age eighteen or older. Participants may defer up to 20% of their gross pay up to a maximum limit determined by law. Participants are immediately vested in their contributions. We may make discretionary contributions based on corporate financial results for the fiscal year. To date, we have not made contributions to the 401(k) Profit Sharing Plan. Vesting in a contribution account (our contribution) is based on years of service, with a participant fully vested after five years of credited service.

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The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.
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Related Party Transaction
12 Months Ended

Mar. 31, 2017

Related Party Transactions [Abstract]

Related Party Transaction
We paid consulting fees of $79,167 and $85,504 to an entity owned by one of our directors in fiscal years 2017 and 2016, respectively.

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Subsequent Events
12 Months Ended

Mar. 31, 2017

Subsequent Events [Abstract]

Subsequent Events
Management evaluated all activity of us and concluded that, as of the date the financial statements were issued, no subsequent events have occurred that would require recognition in the financial statements or disclosure in the notes to the financial statements.

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The entire disclosure for significant events or transactions that occurred after the balance sheet date through the date the financial statements were issued or the date the financial statements were available to be issued. Examples include: the sale of a capital stock issue, purchase of a business, settlement of litigation, catastrophic loss, significant foreign exchange rate changes, loans to insiders or affiliates, and transactions not in the ordinary course of business.
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Summary of Significant Accounting Policies (Policies)
12 Months Ended

Mar. 31, 2017

Accounting Policies [Abstract]

Use of Estimates in the Preparation of Financial Statements
Use of Estimates in the Preparation of Financial Statements. The preparation of financial statements in conformity with accounting principles generally accepted in the United States ("GAAP") requires management to make estimates and assumptions. Such estimates and assumptions affect the reported amounts of assets and liabilities as well as disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of sales and expense during the reporting period. Actual results could differ from those estimates.

Cash and Cash Equivalents
Cash and Cash Equivalents. For purposes of reporting cash flows, we consider all cash and highly liquid investments with an original maturity of three months or less to be cash equivalents. Restricted cash is cash that was deposited to obtain a letter of credit for our importing and exporting activities.

Fair Value of Financial Instruments
Fair Value of Financial Instruments. Our financial instruments consist of cash and cash equivalents and short-term trade receivables, payables and line of credit. The carrying values of cash and cash equivalents, short-term receivables, payables and line of credit approximate their fair value due to their short maturities.

Concentration of Credit Risk
Concentration of Credit Risk. Financial instruments, which potentially subject us to concentrations of credit risk, consist of cash and cash equivalents, accounts receivable and accounts payable. The carrying value of all financial instruments approximates fair value. The amount of cash on deposit with financial institutions occasionally exceeds the $250,000 federally insured limit at March 31, 2017. However, we believe that cash on deposit that exceeds $250,000 in the financial institutions is financially sound and the risk of loss is minimal.

We have no significant off-balance sheet concentrations of credit risk such as foreign exchange contracts, options contracts or other foreign hedging arrangements. We maintain the majority of our cash balances with one financial institution in the form of demand deposits.

Accounts receivable are typically unsecured and are derived from transactions with and from entities in the healthcare industry primarily located in the United States. Accordingly, we may be exposed to credit risk generally associated with the healthcare industry. We maintain allowances for doubtful accounts for estimated losses resulting from the inability of our customers to make required payments. We charge interest on past due accounts on a case-by-case basis.

A summary of the activity in our allowance for doubtful accounts is as follows:

Years Ended March 31, 2017 March 31, 2016

Balance, beginning of year $ 9,000 $ 11,500

Provision for estimated (recoveries) losses 24,352 (1,338 )

Write-off of uncollectible accounts (352 ) (1,162 )

Balance, end of year $ 33,000 $ 9,000

The net accounts receivable balance at March 31, 2017 of $1,042,281 included no more than 5% from any one customer. The net accounts receivable balance at March 31, 2016 of $839,850 included no more than 5% from any one customer.

Warranty Accrual
Warranty Accrual. We provide for the estimated cost of product warranties at the time sales are recognized. While we engage in extensive product quality programs and processes, including actively monitoring and evaluating the quality of our component suppliers, our warranty obligation is based upon historical experience and is also affected by product failure rates and material usage incurred in correcting a product failure. Should actual product failure rates or material usage costs differ from our estimates, revisions to the estimated warranty liability would be required. A summary of our warranty claims activity, included in other accrued liabilities, is as follows:

Years Ended March 31, 2017 March 31, 2016

Balance, beginning of year $ 20,000 $ 20,000

Provision for estimated warranty claims 2,482 1,194

Claims made (2,482 ) (1,194 )

Balance, end of year $ 20,000 $ 20,000

Inventories
Inventories. Inventories are stated at the lower of cost (first-in, first-out basis) or market. We reduce inventory for estimated obsolete or unmarketable inventory equal to the difference between the cost of inventory and the estimated market value based upon assumptions about future demand and market conditions. If actual market conditions are less favorable than those projected by management, additional inventory write-downs may be required. At March 31, 2017 and 2016, inventory consisted of the following:

March 31, 2017 March 31, 2016

Raw materials $ 857,345 $ 1,469,630

Finished goods 321,067 671,117

Total gross inventories 1,178,412 2,140,747

Less reserve for obsolescence (50,000 ) (410,000 )

Total net inventories $ 1,128,412 $ 1,730,747

A summary of the activity in our inventory reserve for obsolescence is as follows:

Years Ended March 31, 2017 March 31, 2016

Balance, beginning of year $ 410,000 $ 240,000

Provision for estimated obsolescence 104,700 221,427

Write-off of obsolete inventory (464,700 ) (51,427 )

Balance, end of year $ 50,000 $ 410,000

Property and Equipment
Property and Equipment. Property and equipment are stated at cost, with depreciation computed over the estimated useful lives of the assets, generally three to seven years. We use the straight-line method of depreciation for property and equipment. Leasehold improvements are depreciated over the shorter of the remaining lease term or the estimated useful life of the asset. Maintenance and repairs are expensed as incurred and major additions, replacements and improvements are capitalized. Depreciation expense for the years ended March 31, 2017 and 2016 was $198,149 and $292,869, respectively.

Long-Lived Assets
Long-Lived Assets. Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. A long-lived asset is considered impaired when estimated future cash flows related to the asset, undiscounted and without interest, are insufficient to recover the carrying amount of the asset. If deemed impaired, the long-lived asset is reduced to its estimated fair value. Long-lived assets to be disposed of are reported at the lower of their carrying amount or estimated fair value less cost to sell.

Patents
Patents. The costs of applying for patents are capitalized and amortized on a straight-line basis over the lesser of the patent's economic or legal life (20 years from the date of application in the United States). Capitalized costs are expensed if patents are not issued. We review the carrying value of our patents periodically to determine whether the patents have continuing value and such reviews could result in the conclusion that the recorded amounts have been impaired. A summary of our patents at March 31, 2017 and 2016 is as follows:

March 31, 2017 March 31, 2016

Patents issued $ 424,080 $ 280,669

Accumulated amortization (208,479 ) (165,167 )

Patents issued, net of accumulated amortization 215,601 115,502

Patent applications 42,245 151,537

Accumulated amortization (3,866 ) (14,150 )

Patent applications, net of accumulated amortization 38,379 137,387

Total net patents and patent applications $ 253,980 $ 252,889

The expected annual amortization expense related to patents and patent applications as of March 31, 2017, for the next five fiscal years, is as follows:

Fiscal Year Amount

2018 $ 26,728

2019 26,728

2020 26,728

2021 26,728

2022 and following 147,068

Total $ 253,980

Other Accrued Liabilities
Other Accrued Liabilities. At March 31, 2017 and 2016, other accrued liabilities consisted of the following:

March 31, 2017 March 31, 2016

Warranty $ 20,000 $ 20,000

Sales commissions 88,715 83,445

Lease normalization 31,828 31,365

Sales and use tax 16,505 17,453

Marketing fees 8,466 10,363

Professional fees 47,596 40,454

Payroll taxes 24,577 21,823

Miscellaneous 10,443 32,603

Total other accrued liabilities $ 248,130 $ 257,506

Income Taxes
Income Taxes. We account for income taxes under the provisions of ASC Topic 740, "Accounting for Income Taxes" ("ASC 740"). ASC 740 requires recognition of deferred income tax assets and liabilities for the expected future income tax consequences, based on enacted tax laws, of temporary differences between the financial reporting and tax bases of assets and liabilities. ASC 740 also requires recognition of deferred tax assets for the expected future tax effects of all deductible temporary differences, loss carryforwards and tax credit carryforwards. Deferred tax assets are then reduced, if deemed necessary, by a valuation allowance for the amount of any tax benefits which, more likely than not based on current circumstances, are not expected to be realized. Should we achieve sufficient, sustained income in the future, we may conclude that some or all of the valuation allowance should be reversed (Note 5).

ASC 740 prescribes a comprehensive model for how companies should recognize, measure, present, and disclose in their financial statements uncertain tax positions taken or expected to be taken on a tax return. Under ASC 740, tax positions must initially be recognized in the financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. Such tax positions must initially and subsequently be measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the tax authority assuming full knowledge of the position and relevant facts.

The cumulative effect of adopting ASC 740 on April 1, 2007 has been recorded net in deferred tax assets, which resulted in no ASC 740 liability on the balance sheet. The total amount of unrecognized tax benefits as of the date of adoption was zero. There are open statutes of limitations for taxing authorities in federal and state jurisdictions to audit the Company's tax returns from fiscal year ended March 31, 1999 through the current period. Our policy is to account for income tax related interest and penalties in income tax expense in the statements of operations. There have been no income tax related interest or penalties assessed or recorded. Because the Company has provided a full valuation allowance on all of its deferred tax assets, the adoption of ASC 740 had no impact on our effective tax rate.

Revenue Recognition
Revenue Recognition. Revenue from product sales, net of discounts, are recorded when we ship the product and title has passed to the customer, provided that we have evidence of a customer arrangement and can conclude that collection is probable. Our shipping policy is FOB Shipping Point. We recognize revenue from sales to stocking distributors when there is no right of return, other than for normal warranty claims. We have no ongoing obligations related to product sales, except for normal warranty. Revenue from engineering services is recognized when invoices are sent to customers and the service is performed.

Sales Taxes
Sales Taxes. We collect sales tax from customers and remit the entire amount to each respective state. We recognize revenue from product sales net of sale taxes.

Research and Development Expenses
Research and Development Expenses. We expense research and development costs for products and processes as incurred.

Advertising Costs
Advertising Costs. We expense advertising costs as incurred. Advertising expense for the years ended March 31, 2017 and 2016 was minimal.

Medical Device Tax
Medical Device Tax. The Patient Protection and Affordable Care Act imposed a 2.3% excise tax on the sale of certain medical devices by a manufacturer, producer or importer of such devices in the United States starting after December 31, 2012. We expensed the medical device tax in Other Expense. Effective January 1, 2016, the excise tax was suspended for two years.

Stock-Based Compensation
Stock-Based Compensation. Stock-based compensation is presented in accordance with the guidance of ASC Topic 718, "Compensation – Stock Compensation" ("ASC 718"). Under the provisions of ASC 718, companies are required to estimate the fair value of share-based payment awards on the date of grant using an option-pricing model. The value of the portion of the award that is ultimately expected to vest is recognized as expense over the requisite service periods in our statements of operations.

ASC 718 requires companies to estimate the fair value of share-based payment awards on the date of grant using an option-pricing model. The value of the portion of the award that is ultimately expected to vest is recognized as expense over the requisite service periods in the accompanying statements of operations.

Stock-based compensation expense recognized during the period is based on the value of the portion of share-based payment awards that is ultimately expected to vest during the period. Stock-based compensation expense recognized in our statements of operations for fiscal years 2017 and 2016 included compensation expense for share-based payment awards granted prior to, but not yet vested as of March 31, 2017, based on the grant date fair value. Compensation expense for all share-based payment is recognized using the straight-line, single-option method. As stock-based compensation expense recognized in the accompanying statements of operations for fiscal years 2017 and 2016 is based on awards ultimately expected to vest, it has been reduced for estimated forfeitures. ASC 718 requires forfeitures to be estimated at the time of grant and revised, if necessary, in subsequent periods if actual forfeitures differ from those estimates.

We used the Black-Scholes option-pricing model ("Black-Scholes model") to determine fair value. Our determination of fair value of share-based payment awards on the date of grant using an option-pricing model is affected by our stock price as well as assumptions regarding a number of highly complex and subjective variables. These variables include, but are not limited to our expected stock price volatility over the term of the awards, and actual and projected employee stock option exercise behaviors. Although the fair value of employee stock options is determined in accordance with ASC 718 using an option-pricing model, that value may not be indicative of the fair value observed in a willing buyer/willing seller market transaction.

Stock-based compensation expense recognized under ASC 718 for fiscal years 2017 and 2016 was $69,766 and $74,677, respectively, which consisted of stock-based compensation expense related to director and employee stock options.

Stock-based compensation expense related to director and employee stock options under ASC 718 for fiscal years 2017 and 2016 was allocated as follows:

Years Ended March 31, 2017 March 31, 2016

Cost of sales $ 2,648 $ 2,287

Sales and marketing 12,645 11,822

General and administrative 49,333 56,381

Research and development 5,140 4,187

Stock-based compensation expense $ 69,766 $ 74,677

Segment Reporting
Segment Reporting. We have concluded that we have one operating segment.

Basic and Diluted Income per Common Share
Basic and Diluted Income per Common Share. Net income per share is calculated in accordance with ASC Topic 260, "Earnings Per Share" ("ASC 260"). Under the provisions of ASC 260, basic net income per common share is computed by dividing net income for the period by the weighted average number of common shares outstanding for the period. Diluted net income per common share is computed by dividing the net income for the period by the weighted average number of common and potential common shares outstanding during the period if the effect of the potential common shares is dilutive. Because we had a loss in fiscal years 2017 and 2016, the shares used in the calculation of dilutive potential common shares exclude options to purchase shares and RSUs. Therefore, basic net loss per common share equals dilutive net loss per common share:

The following table presents the calculation of basic and diluted net income (loss) per share:

Years Ended March 31, 2017 March 31, 2016

Net loss $ (729,293 ) $ (880,200 )

Weighted-average shares — basic 10,677,080 10,673,225

Effect of dilutive potential common shares — —

Weighted-average shares — diluted 10,677,080 10,673,225

Net loss per share — basic and diluted $ (0.07 ) $ (0.08 )

Antidilutive equity units 954,286 700,924

Recent Accounting Pronouncements
Recent Accounting Pronouncements. We have reviewed all recently issued, but not yet effective, accounting pronouncements. The Financial Accounting Standards Board issued Accounting Standards Update No. 2014-09 (Revenue from Contracts with Customers), which is effective for annual reporting periods beginning after December 15, 2017. The Company does not expect ASU 2014-09 to have a material/significant impact on its financial statements.

The Financial Accounting Standards Board has also issued Accounting Standards Update 2014-15, Presentation of Financial Statements — Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity's Ability to Continue as a Going Concern (the ASU), which provides guidance on determining when and how to disclose going concern uncertainties in the financial statements. The ASU requires management to perform an assessment every reporting period (including interim periods) to determine whether there is substantial doubt about a company's ability to continue as a going concern and to provide related footnote disclosures. The ASU also defines that substantial doubt exists when relevant conditions and events, considered in the aggregate, indicate that it is probable that the entity will be unable to meet its obligations as they become due within one year after the date that the financial statements are issued (or available to be issued). The ASU applies to all entities and is effective for annual periods ending after December 15, 2016, and interim periods thereafter, with early adoption permitted. We have evaluated this new guidance, and the related impact on the financial statements.

In July 2015, the FASB issued Accounting Standards Update 2015-11, Inventory (Topic 330): Simplifying the Measurement of Inventory, ("ASU 2015-11"). ASU 2015-11 affects reporting entities that measure inventory using first-in, first-out (FIFO) or average cost. Specifically, ASU 2015-11 requires that inventory be measured at the lower of cost and net realizable value. Net realizable value is the estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation. Subsequent measurement is unchanged for inventory measured using LIFO or the retail inventory method. ASU 2015-11 is effective for fiscal years beginning after December 15, 2016. Early adoption is permitted. The Company does not expect ASU 2015-11 to have a material/significant impact on its financial statements.

In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842) ("ASU 2016-02"), which modified lease accounting for both lessees and lessors to increase transparency and comparability by recognizing lease assets and lease liabilities by lessees for those leases classified as operating leases under previous accounting standards and disclosing key information about leasing arrangements. ASU 2016-02 will be effective for the Company beginning in its third quarter of 2020 and early adoption is permitted. The Company is currently evaluating the timing of its adoption and the impact of adopting the new lease standard on its consolidated financial statements. However, the ultimate impact of adopting ASU 2016-02 will depend on the Company's lease portfolio as of the adoption date.

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Summary of Significant Accounting Policies (Tables)
12 Months Ended

Mar. 31, 2017

Accounting Policies [Abstract]

Summary of the activity in allowance for doubtful accounts

Years Ended March 31, 2017 March 31, 2016

Balance, beginning of year $ 9,000 $ 11,500

Provision for estimated (recoveries) losses 24,352 (1,338 )

Write-off of uncollectible accounts (352 ) (1,162 )

Balance, end of year $ 33,000 $ 9,000

Summary of warranty claims activity, included in other accrued liabilities

Years Ended March 31, 2017 March 31, 2016

Balance, beginning of year $ 20,000 $ 20,000

Provision for estimated warranty claims 2,482 1,194

Claims made (2,482 ) (1,194 )

Balance, end of year $ 20,000 $ 20,000

Schedule of inventory

March 31, 2017 March 31, 2016

Raw materials $ 857,345 $ 1,469,630

Finished goods 321,067 671,117

Total gross inventories 1,178,412 2,140,747

Less reserve for obsolescence (50,000 ) (410,000 )

Total net inventories $ 1,128,412 $ 1,730,747

Summary of the activity in inventory reserve for obsolescence

Years Ended March 31, 2017 March 31, 2016

Balance, beginning of year $ 410,000 $ 240,000

Provision for estimated obsolescence 104,700 221,427

Write-off of obsolete inventory (464,700 ) (51,427 )

Balance, end of year $ 50,000 $ 410,000

Summary of patents

March 31, 2017 March 31, 2016

Patents issued $ 424,080 $ 280,669

Accumulated amortization (208,479 ) (165,167 )

Patents issued, net of accumulated amortization 215,601 115,502

Patent applications 42,245 151,537

Accumulated amortization (3,866 ) (14,150 )

Patent applications, net of accumulated amortization 38,379 137,387

Total net patents and patent applications $ 253,980 $ 252,889

Schedule of expected annual amortization expense related to patents and patent applications for the next five fiscal years

Fiscal Year Amount

2018 $ 26,728

2019 26,728

2020 26,728

2021 26,728

2022 and following 147,068

Total $ 253,980

Schedule of other accrued liabilities

March 31, 2017 March 31, 2016

Warranty $ 20,000 $ 20,000

Sales commissions 88,715 83,445

Lease normalization 31,828 31,365

Sales and use tax 16,505 17,453

Marketing fees 8,466 10,363

Professional fees 47,596 40,454

Payroll taxes 24,577 21,823

Miscellaneous 10,443 32,603

Total other accrued liabilities $ 248,130 $ 257,506

Schedule of stock-based compensation expense related to employee stock options

Years Ended March 31, 2017 March 31, 2016

Cost of sales $ 2,648 $ 2,287

Sales and marketing 12,645 11,822

General and administrative 49,333 56,381

Research and development 5,140 4,187

Stock-based compensation expense $ 69,766 $ 74,677

Schedule of calculation of basic and diluted net income (loss) per share

Years Ended March 31, 2017 March 31, 2016

Net loss $ (729,293 ) $ (880,200 )

Weighted-average shares — basic 10,677,080 10,673,225

Effect of dilutive potential common shares — —

Weighted-average shares — diluted 10,677,080 10,673,225

Net loss per share — basic and diluted $ (0.07 ) $ (0.08 )

Antidilutive equity units 954,286 700,924

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Shareholders' Equity (Tables)
12 Months Ended

Mar. 31, 2017

Summary of assumptions for employee stock options

Years Ended March 31, 2017 March 31, 2016

Risk-free interest rate 1.1% to 1.7% 1.6%

Expected life (in years) 5.0 5.0

Expected volatility 81% to 87% 72% to 75%

Expected dividend 0% 0%

Summary of information about employee stock options outstanding and exercisable

STOCK OPTIONS OUTSTANDING STOCK OPTIONS EXERCISABLE

Range of Exercise Prices
Number

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Weighted-Average Remaining Contractual Life (in Years)
Weighted-Average Exercise Price

per Share

Number

Exercisable

Weighted-Average Exercise Price

per Share

$0.30 - $0.74 440,000 4.0 $ 0.41 68,201 $ 0.60

$0.82 - $1.09 370,000 1.7 $ 0.89 250,718 $ 0.90

$1.15 - $1.50 120,000 1.1 $ 1.26 102,426 $ 1.27

930,000 2.7 $ 0.71 421,345 $ 0.94

Summary of RSU activity and related information for equity compensation plans

RSUs OUTSTANDING

Number

Outstanding
Weighted-Average Exercise Price per Share

BALANCE AT MARCH 31, 2016 44,924 $ 0.67

Granted — —

Exercised (10,130 ) 0.80

Forfeited/expired (10,508 ) 0.66

BALANCE AT MARCH 31, 2017 24,286 $ 0.62

Equity Compensation Plans Approved [Member]

Summary of stock option activity and related information for equity compensation plans

STOCK OPTIONS OUTSTANDING

Number

Outstanding
Weighted-Average Exercise Price per Share

BALANCE AT MARCH 31, 2015 330,000 $ 0.96

Granted 139,000 0.57

Forfeited/expired (58,000 ) 0.83

BALANCE AT MARCH 31, 2016 411,000 $ 0.85

Granted 285,000 0.31

Forfeited/expired (11,000 ) 0.86

BALANCE AT MARCH 31, 2017 685,000 $ 0.63

Equity Compensation Plans Not Approved [Member]

Summary of stock option activity and related information for equity compensation plans

STOCK OPTIONS OUTSTANDING

Number

Outstanding
Weighted-Average Exercise Price per Share

BALANCE AT MARCH 31, 2015 245,000 $ 0.96

Granted — —

Forfeited/expired — —

BALANCE AT MARCH 31, 2016 245,000 $ 0.96

Granted — —

Forfeited/expired — —

BALANCE AT MARCH 31, 2017 245,000 $ 0.96

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Commitments and Contingencies (Tables)
12 Months Ended

Mar. 31, 2017

Building [Member]

Schedule of Commitments [Line Items]

Schedule of minimum future lease payments, by fiscal year

Fiscal Year Amount

2018 285,034

2019 293,585

2020 99,800

Total $ 678,419

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Income Taxes (Tables)
12 Months Ended

Mar. 31, 2017

Income Tax Disclosure [Abstract]

Schedule of income tax provision (benefit) for income taxes

Years Ended March 31, 2017 March 31, 2016

Current:

Federal $ –– $ ––

State –– ––

Total current –– ––

Deferred:

Federal –– (291,000 )

State –– (30,000 )

Total deferred –– (321,000 )

Valuation allowance –– 321,000

Total $ –– $ ––

Schedule of accounting for the difference between income taxes computed at the federal statutory rate and the provision for income taxes

Years Ended March 31, 2017 March 31, 2016

Expected income tax rate $ (248,000 ) $ (299,000 )

State income taxes, net of federal tax benefit (26,000 ) (31,000 )

Change in valuation allowance 248,000 315,000

Other permanent differences 26,000 15,000

Income tax expense $ –– $ ––

Schedule of components of the deferred tax asset
The components of the net accumulated deferred income tax asset (liability) are as follows:

Years Ended March 31, 2017 March 31, 2016

Other deferred assets $ 99,000 $ 225,000

Valuation allowance (99,000 ) (225,000 )

Current deferred tax assets –– ––

Credits and net operating loss carryforwards 4,775,000 4,190,000

Valuation allowance (4,775,000 ) (4,190,000 )

Long-term deferred tax assets –– ––

Total deferred tax assets –– ––

Valuation allowance –– ––

Long-term deferred tax liabilities –– ––

Total deferred tax liabilities –– ––

Net deferred tax assets (liabilities) $ –– $ ––

The primary components of our deferred tax assets are describe below:

Years Ended March 31, 2017 March 31, 2016

Differences in reporting long-term assets $ 99,000 $ 225,000

Credits and net operating loss carryforwards 4,775,000 4,190,000

Less valuation allowance (4,874,000 ) (4,415,000 )

Total deferred tax assets $ –– $ ––

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Mar. 31, 2016

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Mar. 31, 2016

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Raw materials $ 857,345 $ 1,469,630

Finished goods 321,067 671,117

Total gross inventories 1,178,412 2,140,747

Less reserve for obsolescence (50,000) (410,000)

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Mar. 31, 2016

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Mar. 31, 2017

Mar. 31, 2016

Accumulated amortization $ (212,345) $ (179,317)

Total net patents and patent applications 253,980 252,889

Patents [Member]

Patents issued 424,080 280,669

Accumulated amortization (208,479) (165,167)

Patents issued, net of accumulated amortization 215,601 115,502

Patent applications 42,245 151,537

Accumulated amortization (3,866) (14,150)

Patent applications, net of accumulated amortization 38,379 137,387

Total net patents and patent applications $ 253,980 $ 252,889

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Mar. 31, 2017

USD ($)

Expected annual amortization expense related to patents and patent applications

2018 $ 26,728

2019 26,728

2020 26,728

2021 26,728

2022 and following 147,068

Total $ 253,980

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Summary of Significant Accounting Policies (Details 6) - USD ($)

Mar. 31, 2017

Mar. 31, 2016

Accounting Policies [Abstract]

Warranty $ 20,000 $ 20,000

Sales commissions 88,715 83,445

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Mar. 31, 2016

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Net loss $ (729,293) $ (880,200)

Weighted-average shares - basic 10,677,080 10,673,225

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Antidilutive equity units 954,286 700,924

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Shareholders' Equity (Details 1) - Employee Stock Option [Member] - $ / shares
12 Months Ended

Mar. 31, 2017

Mar. 31, 2016

Equity Compensation Plans Approved [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

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Forfeited/expired .86 0.83

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Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Balance at the beginning of the period 245,000 245,000

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Mar. 31, 2017

$ / shares

shares

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12 Months Ended

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Shareholders' Equity (Details Narrative) - USD ($)
12 Months Ended

Mar. 31, 2017

Mar. 31, 2016

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Commitments and Contingencies (Details)

Mar. 31, 2017

USD ($)

Minimum future lease payments, by fiscal year

2018 $ 285,034

2019 293,585

2020 9,980

Total $ 678,419

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Mar. 31, 2017

Mar. 31, 2016

Gross deferred tax assets $ 4,874,000 $ 4,415,000

Valuation allowance (4,874,000) (4,415,000)

Total deferred tax assets 0 0

Other deferred assets

Gross deferred tax assets 99,000 225,000

Valuation allowance (99,000) (225,000)

Current deferred tax assets 0 0

Total deferred tax assets 0 0

Credits and net operating loss carryforwards

Gross deferred tax assets 4,775,000 4,190,000

Valuation allowance (4,775,000) (4,190,000)

Long-term deferred tax assets 0 0

Total deferred tax assets $ 0 $ 0

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Income Taxes (Details Narrative)
12 Months Ended

Mar. 31, 2017

USD ($)

Income Taxes Details Narrative

Net operating loss carryovers $ 12,100,000

Operating loss carryforward expiration Mar. 31, 2037

Research and development tax credits $ 239,000

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Major Customers/Suppliers (Details)
12 Months Ended

Mar. 31, 2017

New Deantronics Inc [Member]

Major Customers and Suppliers [Line Items]

Percentage of purchases accounted for by a major supplier 22.00%

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Related Party Transaction (Details) - USD ($)
12 Months Ended

Mar. 31, 2016

Mar. 31, 2015

Director [Member]

Related Party Transaction [Line Items]

Consulting fees paid $ 79,167 $ 85,504

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Document and Entity Information - USD ($)	12 Months Ended
Document and Entity Information - USD ($)	Mar. 31, 2017	May 31, 2017	Sep. 30, 2016
Document and Entity Information
Entity Registrant Name	ENCISION INC
Entity Central Index Key	0000930775
Document Type	10-K
Document Period End Date	Mar. 31, 2017
Amendment Flag	false
Current Fiscal Year End Date	--03-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Smaller Reporting Company
Entity Public Float			$ 2,042,337
Entity Common Stock, Shares Outstanding		10,683,355
Document Fiscal Year Focus	2017
Document Fiscal Period Focus	FY

Balance Sheets - USD ($)	Mar. 31, 2017	Mar. 31, 2016
Current assets:
Cash and cash equivalents	$ 45,117	$ 292,840
Restricted cash	50,000	25,000
Accounts receivable, net of allowance for doubtful accounts of $33,000 at March 31, 2017 and $9,000 at March 31, 2016	1,042,281	839,850
Inventories, net of reserve for obsolescence of $50,000 at March 31, 2017 and $410,000 at March 31, 2016	1,128,412	1,730,747
Prepaid expenses	62,290	91,989
Total current assets	2,328,100	2,980,426
Equipment:
Furniture, fixtures and equipment, at cost	3,161,687	3,950,710
Accumulated depreciation	(2,693,302)	(3,389,533)
Equipment, net	468,385	561,177
Patents, net of accumulated amortization of $212,345 at March 31, 2017 and $179,317 at March 31, 2016	253,980	252,889
Other assets	16,450	15,926
TOTAL ASSETS	3,066,915	3,810,418
Current liabilities:
Accounts payable	402,914	355,890
Accrued compensation	267,399	246,203
Other accrued liabilities	248,130	257,506
Line of credit	275,055	387,491
Deferred rent	30,384	30,384
Total current liabilities	1,223,882	1,277,474
Long-term liability:
Deferred rent	40,512	70,896
Total liabilities	1,264,394	1,348,370
Commitments and contingencies (Note 4)
Shareholders' equity:
Preferred stock, no par value: 10,000,000 shares authorized; none issued and outstanding	0	0
Common stock and additional paid-in capital, no par value: 100,000,000 shares authorized; 10,683,355 and 10,673,225 issued and outstanding at March 31, 2017 and 2016, respectively	23,752,131	23,682,365
Accumulated (deficit)	(21,949,610)	(21,220,317)
Total shareholders' equity	1,802,521	2,462,048
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	$ 3,066,915	$ 3,810,418

Balance Sheets (Parenthetical) - USD ($)	Mar. 31, 2017	Mar. 31, 2016
Statement of Financial Position [Abstract]
Accounts receivable, allowance for doubtful accounts	$ 33,000	$ 9,000
Inventories, reserve for obsolescence	50,000	410,000
Accumulated amortization	$ 212,345	$ 179,317
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock and additional paid-in capital, shares authorized	100,000,000	100,000,000
Common stock and additional paid-in capital, shares issued	10,683,355	10,673,225
Common stock and additional paid-in capital, shares outstanding	10,683,355	10,673,225

Statements of Operations - USD ($)	12 Months Ended
Statements of Operations - USD ($)	Mar. 31, 2017	Mar. 31, 2016
Income Statement [Abstract]
NET REVENUE	$ 8,869,599	$ 9,336,078
COST OF REVENUE	4,464,134	4,759,067
GROSS PROFIT	4,405,465	4,577,011
OPERATING EXPENSES:
Sales and marketing	2,511,451	2,558,785
General and administrative	1,455,628	1,476,803
Research and development	1,126,630	1,249,787
Total operating expenses	5,093,709	5,285,375
OPERATING LOSS	(688,244)	(708,364)
Interest expense, net	(59,721)	(46,903)
Other income (expense), net	18,672	(124,933)
Interest and other income (expense), net	(41,049)	(171,836)
LOSS BEFORE PROVISION FOR INCOME TAXES	(729,293)	(880,200)
Provision for income taxes	0	0
NET LOSS	$ (729,293)	$ (880,200)
Net loss per share—basic and diluted	$ (0.07)	$ (0.08)
Weighted average shares—basic and diluted	10,677,080	10,673,225

Statements of Shareholders’ Equity - USD ($)	Common Stock and Additional Paid-in Capital	Accumulated Deficit	Total
Beginning Balance, Shares at Mar. 31, 2015	10,673,225
Beginning Balance, Amount at Mar. 31, 2015	$ 23,607,688	$ (20,430,117)	$ 3,267,571
Net loss		(880,200)	(880,200)
Compensation expense related to equities	$ 74,677		74,677
Ending Balance, Shares at Mar. 31, 2016	10,673,225
Ending Balance, Amount at Mar. 31, 2016	$ 23,682,365	(21,220,317)	2,462,048
Net loss		(729,293)	(729,293)
Compensation expense related to equities	$ 69,766		69,766
Common stock issued, Shares	10,130
Common stock issued, Amount	$ 0		0
Ending Balance, Shares at Mar. 31, 2017	10,683,355
Ending Balance, Amount at Mar. 31, 2017	$ 23,752,131	$ (21,949,610)	$ 1,802,521

Statements of Cash Flows - USD ($)	12 Months Ended
Statements of Cash Flows - USD ($)	Mar. 31, 2017	Mar. 31, 2016
Cash flows from operating activities:
Net loss	$ (729,293)	$ (880,200)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Depreciation and amortization	224,877	318,692
Stock-based compensation expense related to stock options	69,766	74,677
Provision for doubtful accounts, net change	24,000	(2,500)
Provision for inventory obsolescence, net change	(360,000)	170,000
Change in operating assets and liabilities:
Accounts receivable	(226,431)	128,005
Inventories	962,335	436,907
Prepaid expenses and other assets	29,175	21,898
Accounts payable	47,024	(319,521)
Accrued compensation and other accrued liabilities	(18,565)	(113,796)
Net cash provided by (used in) operating activities	22,888	(165,838)
Cash flows from investing activities:
Acquisition of property and equipment	(105,357)	(77,113)
Patent costs	(27,818)	(21,356)
Net cash used in investing activities	(133,175)	(98,469)
Cash flows from financing activities:
Borrowings from (paydowns to) credit facility, net change	(112,436)	323,491
Change in restricted cash	(25,000)	(25,000)
Net cash provided by financing activities	(137,436)	298,491
Net increase (decrease) in cash and cash equivalents	(247,723)	34,184
Cash and cash equivalents, beginning of period	292,840	258,656
Cash and cash equivalents, end of period	45,117	292,840
Supplemental disclosures of cash flow information:
Cash paid during the year for interest	$ 49,980	$ 14,835

Major Customers/Suppliers	12 Months Ended
Major Customers/Suppliers	Mar. 31, 2017
Major Customers/Suppliers
Major Customers/Suppliers	We depend on sales that are generated from hospitals' ongoing usage of AEM surgical instruments. In fiscal year 2017, we generated sales from over 300 hospitals that have changed to AEM products, but no hospital customer contributed more than 4% to the total sales. We have a relationship with New Deantronics, Inc., who accounted for approximately 22% of our purchases in fiscal year 2017.

Defined Contribution Employee Benefit Plan	12 Months Ended
Defined Contribution Employee Benefit Plan	Mar. 31, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Defined Contribution Employee Benefit Plan	We have adopted a 401(k) Profit Sharing Plan which covers all full-time employees who have completed at least three months of full-time continuous service and are age eighteen or older. Participants may defer up to 20% of their gross pay up to a maximum limit determined by law. Participants are immediately vested in their contributions. We may make discretionary contributions based on corporate financial results for the fiscal year. To date, we have not made contributions to the 401(k) Profit Sharing Plan. Vesting in a contribution account (our contribution) is based on years of service, with a participant fully vested after five years of credited service.

Related Party Transaction	12 Months Ended
Related Party Transaction	Mar. 31, 2017
Related Party Transactions [Abstract]
Related Party Transaction	We paid consulting fees of $79,167 and $85,504 to an entity owned by one of our directors in fiscal years 2017 and 2016, respectively.

Subsequent Events	12 Months Ended
Subsequent Events	Mar. 31, 2017
Subsequent Events [Abstract]
Subsequent Events	Management evaluated all activity of us and concluded that, as of the date the financial statements were issued, no subsequent events have occurred that would require recognition in the financial statements or disclosure in the notes to the financial statements.

Description of Business (Details Narrative) - USD ($)	Mar. 31, 2017	Mar. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accumulated deficit	$ 21,949,610	$ 21,220,317

Summary of Significant Accounting Policies (Details) - USD ($)	12 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Accounting Policies [Abstract]
Balance, beginning of year	$ 9,000	$ 11,500
Provision for estimated losses	24,352	(1,338)
Write-off of uncollectible accounts	(352)	(1,162)
Balance, end of year	$ 33,000	$ 9,000

Summary of Significant Accounting Policies (Details 2) - USD ($)	Mar. 31, 2017	Mar. 31, 2016
Summary Of Significant Accounting Policies Details 2
Raw materials	$ 857,345	$ 1,469,630
Finished goods	321,067	671,117
Total gross inventories	1,178,412	2,140,747
Less reserve for obsolescence	(50,000)	(410,000)
Total net inventories	$ 1,128,412	$ 1,730,747

Summary of Significant Accounting Policies (Details 4) - USD ($)	Mar. 31, 2017	Mar. 31, 2016
Accumulated amortization	$ (212,345)	$ (179,317)
Total net patents and patent applications	253,980	252,889
Patents [Member]
Patents issued	424,080	280,669
Accumulated amortization	(208,479)	(165,167)
Patents issued, net of accumulated amortization	215,601	115,502
Patent applications	42,245	151,537
Accumulated amortization	(3,866)	(14,150)
Patent applications, net of accumulated amortization	38,379	137,387
Total net patents and patent applications	$ 253,980	$ 252,889

Summary of Significant Accounting Policies (Details 5)	Mar. 31, 2017 USD ($)
Expected annual amortization expense related to patents and patent applications
2018	$ 26,728
2019	26,728
2020	26,728
2021	26,728
2022 and following	147,068
Total	$ 253,980

Summary of Significant Accounting Policies (Details 6) - USD ($)	Mar. 31, 2017	Mar. 31, 2016
Accounting Policies [Abstract]
Warranty	$ 20,000	$ 20,000
Sales commissions	88,715	83,445
Lease normalization	31,828	31,365
Sales and use tax	16,505	17,453
Marketing fees	8,466	10,363
Professional fees	47,596	40,454
Payroll taxes	24,577	21,823
Miscellaneous	10,443	32,603
Total other accrued liabilities	$ 248,130	$ 257,506

Shareholders' Equity (Details)	12 Months Ended
Shareholders' Equity (Details)	Mar. 31, 2017	Mar. 31, 2016
Shareholders Equity Details
Risk-free interest rate		1.60%
Risk-free interest rate, minimum	1.10%
Risk-free interest rate, maximum	1.70%
Expected life	5 years	5 years
Expected volatility, minimum	81.00%	72.00%
Expected volatility, maximum	87.00%	75.00%
Expected dividend	0.00%	0.00%

Shareholders' Equity (Details 1) - Employee Stock Option [Member] - $ / shares	12 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Equity Compensation Plans Approved [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Balance at the beginning of the period	411,000	330,000
Granted	285,000	139,000
Forfeited/expired	(11,000)	(58,000)
Balance at the end of the period	685,000	411,000
Balance at the beginning of the period	$ 0.85	$ 0.96
Granted	.31	0.57
Forfeited/expired	.86	0.83
Balance at the end of the period	$ .63	$ 0.85
Equity Compensation Plans Not Approved [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Balance at the beginning of the period	245,000	245,000
Granted	0	0
Forfeited/expired	0	0
Balance at the end of the period	245,000	245,000
Balance at the beginning of the period	$ 0.96	$ 0.96
Granted	0.00	0.00
Forfeited/expired	0.00	0.00
Balance at the end of the period	$ 0.96	$ 0.96

Shareholders' Equity (Details 2) - Employee Stock Option [Member]	12 Months Ended
	Mar. 31, 2017 $ / shares shares
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Number Outstanding \| shares	930,000
Weighted-Average Remaining Contractual Life	2 years 8 months 12 days
Weighted-Average Exercise Price per Share \| $ / shares	$ .71
Number Exercisable \| shares	421,345
Exercisable Weighted-Average Exercise Price per Share \| $ / shares	$ .94
$0.30 To $0.74 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Number Outstanding \| shares	440,000
Weighted-Average Remaining Contractual Life	4 years
Weighted-Average Exercise Price per Share \| $ / shares	$ .41
Number Exercisable \| shares	68,201
Exercisable Weighted-Average Exercise Price per Share \| $ / shares	$ .60
$0.82 To $1.09 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Number Outstanding \| shares	370,000
Weighted-Average Remaining Contractual Life	1 year 8 months 12 days
Weighted-Average Exercise Price per Share \| $ / shares	$ .89
Number Exercisable \| shares	250,718
Exercisable Weighted-Average Exercise Price per Share \| $ / shares	$ .90
$1.15 To $1.50 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Number Outstanding \| shares	120,000
Weighted-Average Remaining Contractual Life	1 year 1 month 6 days
Weighted-Average Exercise Price per Share \| $ / shares	$ 1.26
Number Exercisable \| shares	102,426
Exercisable Weighted-Average Exercise Price per Share \| $ / shares	$ 1.27

Shareholders' Equity (Details 3) - Restricted Stock Units R S U [Member]	12 Months Ended
	Mar. 31, 2017 $ / shares shares
Balance at the beginning of the period \| shares	44,924
Granted \| shares	0
Exercised \| shares	(10,130)
Forfeited/expired \| shares	(10,508)
Balance at the end of the period \| shares	24,286
Balance at the beginning of the period \| $ / shares	$ 0.67
Granted \| $ / shares	0.00
Exercised \| $ / shares	.80
Forfeited/expired \| $ / shares	.66
Balance at the end of the period \| $ / shares	$ .62

Shareholders' Equity (Details Narrative) - USD ($)	12 Months Ended
Shareholders' Equity (Details Narrative) - USD ($)	Mar. 31, 2017	Mar. 31, 2016
Shareholders Equity Details Narrative
Unrecognized compensation costs	$ 183,000
Fair value of stock options	474,000	$ 58,000
Stock-based compensation, net of the effect of forfeitures	$ 69,766	$ 74,677

Commitments and Contingencies (Details)	Mar. 31, 2017 USD ($)
Minimum future lease payments, by fiscal year
2018	$ 285,034
2019	293,585
2020	9,980
Total	$ 678,419

Commitments and Contingencies (Details Narrative) - USD ($)	Mar. 31, 2017	Mar. 31, 2016
Commitments And Contingencies Details Narrative
Line of credit	$ 275,055	$ 387,491
Employee benefit obligation	$ 0	$ 0

Income Taxes (Details) - USD ($)	12 Months Ended
Income Taxes (Details) - USD ($)	Mar. 31, 2017	Mar. 31, 2016
Current:
Federal	$ 0	$ 0
State	0	0
Total Current	0	0
Deferred:
Federal	0	(291,000)
State	0	(30,000)
Total Deferred	0	(321,000)
Valuation allowance	0	321,000
Total provision (benefit) for income taxes	$ 0	$ 0

Income Taxes (Details 1) - USD ($)	12 Months Ended
Income Taxes (Details 1) - USD ($)	Mar. 31, 2017	Mar. 31, 2016
Income Tax Disclosure [Abstract]
Federal statutory rate	$ (248,000)	$ (299,000)
Effect of:
State income taxes, net of federal tax benefit	(26,000)	(31,000)
Change in valuation allowance	248,000	315,000
Other permanent differences	26,000	15,000
Total	$ 0	$ 0

Income Taxes (Details 2) - USD ($)	Mar. 31, 2017	Mar. 31, 2016
Gross deferred tax assets	$ 4,874,000	$ 4,415,000
Valuation allowance	(4,874,000)	(4,415,000)
Total deferred tax assets	0	0
Other deferred assets
Gross deferred tax assets	99,000	225,000
Valuation allowance	(99,000)	(225,000)
Current deferred tax assets	0	0
Total deferred tax assets	0	0
Credits and net operating loss carryforwards
Gross deferred tax assets	4,775,000	4,190,000
Valuation allowance	(4,775,000)	(4,190,000)
Long-term deferred tax assets	0	0
Total deferred tax assets	$ 0	$ 0

Income Taxes (Details Narrative)	12 Months Ended
Income Taxes (Details Narrative)	Mar. 31, 2017 USD ($)
Income Taxes Details Narrative
Net operating loss carryovers	$ 12,100,000
Operating loss carryforward expiration	Mar. 31, 2037
Research and development tax credits	$ 239,000

Major Customers/Suppliers (Details)	12 Months Ended
Major Customers/Suppliers (Details)	Mar. 31, 2017
New Deantronics Inc [Member]
Major Customers and Suppliers [Line Items]
Percentage of purchases accounted for by a major supplier	22.00%

Related Party Transaction (Details) - USD ($)	12 Months Ended
Related Party Transaction (Details) - USD ($)	Mar. 31, 2016	Mar. 31, 2015
Director [Member]
Related Party Transaction [Line Items]
Consulting fees paid	$ 79,167	$ 85,504