Income Taxes (Tables)

12 Months Ended

Apr. 30, 2014

Income Tax Disclosure [Abstract]

Income tax expense

	2014		2013		2012
Current:
Federal	$	—	$	—	$	—
State		—		5,000		5,000
		—		5,000		5,000
Deferred:
Federal		—		—		—
State		—		—		—
		—		—		—
Total income tax expense	$	—	$	5,000	$	5,000

Income tax expense differs from expected tax expense

	2014			2013			2012
Federal income tax at statutory rates	$	(879,000	)	$	(1,459,000	)	$	(1,106,000	)
State income taxes (net of Federal income tax benefit)		(179,000	)		(249,000	)		(193,000	)
Other		(105,000	)		52,000			(47,000	)
Total income tax expense (benefit) before provision for valuation allowance		(1,163,000	)		(1,656,000	)		(1,346,000	)
Changes in valuation allowance		1,163,000			1,661,000			1,351,000
Total income tax expense	$	0		$	5,000		$	5,000

The tax effect of temporary differences that give rise to significant portions of the deferred tax assets and deferred tax liabilities

	2014			2013
Deferred tax assets:
Compensated absences and severance, principally due to accruals for financial reporting purposes	$	75,000		$	150,000
Stock-based compensation expense		1,275,000			1,259,000
Accounts receivable, principally due to allowance for doubtful accounts and sales returns		86,000			78,000
Property and equipment, principally due to differences in depreciation		240,000			106,000
Intangible assets		430,000			464,000
Inventories		68,000			91,000
Domestic net operating losses		10,134,000			9,089,000
Alternative minimum tax		438,000			438,000
Other		153,000			61,000
Net deferred tax assets		12,899,000			11,736,000
Valuation allowance		(12,899,000	)		(11,736,000	)
Net deferred tax assets	$	—		$	—