Concentrations	6 Months Ended
Sep. 30, 2024
Concentrations
Concentrations	Concentrations The Company is primarily a distributor of safety products for use in home and business under both its trade names and private labels for other companies. The Company acquires all of the smoke alarm and carbon monoxide alarm safety products that it sells from Eyston Company, Ltd. In addition, the Company had two customers in the six-month period ended September 30, 2024, that represented 30.0%, and 13.1% of the Company’s net sales, with the same two customers representing 49.2% and 15.0% of the Company’s net sales for the three-month period ended September 30, 2024. These customers represented 50.9% and 13.2%, respectively, of the total trade accounts receivable at September 30, 2024. The Company had three customers in the six-month period ended September 30, 2023, that represented 18.1%, 16.9%, and 10.6% of the Company’s net sales, and two customers in the three-month period ended September 30, 2023, that represented 15.6% and 14.9% of the Company’s net sales, respectively. Related Party Transactions During the three and six-month periods ended September 30, 2024, inventory purchases and other company expenses of approximately $386,000 and $946,000 respectively, were charged to credit card accounts of Harvey B. Grossblatt, the Company’s Chief Executive Officer and certain of his immediate family members. During the three and six-month periods ended September 30, 2023, inventory purchases and other company expenses of approximately $376,000 and $701,000 respectively, were charged to credit card accounts of Harvey B. Grossblatt, the Company’s Chief Executive Officer and certain of his immediate family members. The Company subsequently reimbursed these charges in full. Mr. Grossblatt receives mileage benefits from these charges. The maximum amount outstanding and due to Mr. Grossblatt at any point during the six-month period ended September 30, 2024, and 2023 amounted to $285,333 and $167,435, respectively. The amount due to Mr. Grossblatt at September 30, 2024 amounted to approximately $7,000. Receivables Receivables are recorded when the Company has an unconditional right to consideration. We have established a provision for credit losses based upon historical experience and the consideration of current and future economic conditions.

Concentrations

6 Months Ended

Sep. 30, 2024

The Company is primarily a distributor of safety products for use in home and business under both its trade names and private labels for other companies. The Company acquires all of the smoke alarm and carbon monoxide alarm safety products that it sells from Eyston Company, Ltd. In addition, the Company had two customers in the six-month period ended September 30, 2024, that represented 30.0%, and 13.1% of the Company’s net sales, with the same two customers representing 49.2% and 15.0% of the Company’s net sales for the three-month period ended September 30, 2024. These customers represented 50.9% and 13.2%, respectively, of the total trade accounts receivable at September 30, 2024.

The Company had three customers in the six-month period ended September 30, 2023, that represented 18.1%, 16.9%, and 10.6% of the Company’s net sales, and two customers in the three-month period ended September 30, 2023, that represented 15.6% and 14.9% of the Company’s net sales, respectively.

Related Party Transactions

During the three and six-month periods ended September 30, 2024, inventory purchases and other company expenses of approximately $386,000 and $946,000 respectively, were charged to credit card accounts of Harvey B. Grossblatt, the Company’s Chief Executive Officer and certain of his immediate family members. During the three and six-month periods ended September 30, 2023, inventory purchases and other company expenses of approximately $376,000 and $701,000 respectively, were charged to credit card accounts of Harvey B. Grossblatt, the Company’s Chief Executive Officer and certain of his immediate family members. The Company subsequently reimbursed these charges in full. Mr. Grossblatt receives mileage benefits from these charges. The maximum amount outstanding and due to Mr. Grossblatt at any point during the six-month period ended September 30, 2024, and 2023 amounted to $285,333 and $167,435, respectively. The amount due to Mr. Grossblatt at September 30, 2024 amounted to approximately $7,000.

Receivables

Receivables are recorded when the Company has an unconditional right to consideration. We have established a provision for credit losses based upon historical experience and the consideration of current and future economic conditions.