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Statements of Cash Flows - USD ($)
12 Months Ended
Mar. 31, 2024
Mar. 31, 2023
CASH FLOWS FROM OPERATING ACTIVITIES    
Net Income $ 4,441,188 $ 2,776,176
Stock based compensation 15,990
Depreciation and amortization 11,490 5,127
Amortization of right of use asset 139,729 93,328
Deferred tax benefit (1,529,793) (1,011,466)
Changes in operating assets and liabilities    
(Increase) decrease in accounts receivable (1,298,599) (3,277)
(Increase) decrease in prepaid expenses (177,173) (350,389)
(Increase) decrease in inventories (787,611) (78,245)
(Increase) decrease in other current assets 92,002
(Decrease) increase in accounts payable and accrued liabilities 295,864 (112,994)
Increase (decrease) in lease liability (126,878) (91,928)
Increase (decrease) in unearned revenue 7,463 7,085
Net Cash Provided by Operating Activities 975,680 1,341,409
CASH FLOWS FROM INVESTING ACTIVITIES    
Cash paid for purchase of fixed assets (23,696) (19,495)
Net Cash Used by Investing Activities (23,696) (19,495)
CASH FLOWS FROM FINANCING ACTIVITIES    
Common stock repurchased and cancelled (64,933)
Principal payments on debt (1,493,327)
Proceeds from sale of stock 30,000
Net Cash Used by Financing Activities (64,933) (1,463,327)
Net Increase (Decrease) in Cash 887,051 (141,413)
Cash at Beginning of Period 442,657 584,070
Cash at End of Period 1,329,708 442,657
Cash paid for taxes 83,440 56,516
Cash paid for interest $ 648 $ 142,605