15. Income Taxes (Tables)

12 Months Ended

Mar. 31, 2019

Income Tax Disclosure [Abstract]

Schedule of deferred tax assets

	March 31,
	2019			2018
Deferred tax assets:
Net operating loss carryforwards	$	28,118,000		$	25,487,000
Research and development tax credit carryforwards		1,850,000			1,789,000
Stock-based compensation		3,795,000			3,697,000
Allowances and accruals		1,142,000			1,118,000
Other deferred tax assets		252,000			284,000
State income taxes		1,000			1,000
Basis difference in assets		14,000			(3,000	)
Total deferred tax assets	$	35,172,000		$	32,373,000
Deferred tax assets		35,172,000			32,373,000
Valuation allowance		(35,172,000	)		(32,373,000	)
Deferred tax assets	$	–		$	–

Income tax provision domestic and foreign

	Year Ended March 31,
	2019		2018
Domestic	$	10,088,000	$	12,607,000
Foreign		1,252,000		1,671,000
	$	11,340,000	$	14,278,000

Schedule of income tax expense

	Year Ended March 31,
	2019		2018
Current:
State	$	2,000	$	37,000
Foreign		456,000		13,000
		458,000		50,000
Deferred:
Federal		–		–
State		–		–
Foreign		–		–
	$	458,000	$	50,000

Reconciliation of federal income tax rate to effective rate

	Year Ended March 31,
	2019			2018
Expected federal statutory rate		21.0%			30.8%
State income taxes, net of federal benefit		4.5%			0.5%
Research and development credit		0.6%			0.3%
Foreign earnings taxed at different rates		1.3%			(0.3%	)
Effect of state net operating loss expiration		(3.0%	)		(0.9%	)
Effect of permanent differences		(4.3%	)		(4.2%	)
Effect of other foreign permanent differences		(4.0%	)		–
True-up of state deferred assets		1.5%			7.7%
Tax cuts and Jobs Act impact		–			(103.7%	)
		17.6%			(69.8%	)
Change in valuation allowance		21.6%			68.5%
Totals		(4.0%	)		(1.3%	)