Note 8 - Concentration Risk	15 Months Ended
Jun. 30, 2024
Notes to Financial Statements
Concentration Risk Disclosure [Text Block]	NOTE 8 — CONCENTRATION RISK *Customer Concentration* For the three month period ended June 30, 2024, the Company’s three largest customers accounted for approximately 86% of the Company’s net revenues, of which Amazon.com ("Amazon") accounted for approximately 38%, Walmart Inc. ("Walmart") accounted for approximately 36% and Grupo Comercial Chedraui SAB de CV ("Chedraui") accounted for approximately 12%. No other customer accounted for greater than 10% of the Company's net revenues during the period. For the three month period ended June 30, 2023, the Company’s three largest customers accounted for approximately 88% of the Company’s net revenues, of which Walmart accounted for approximately 43%, Amazon accounted for approximately 28% and Fred Meyer accounted for approximately 17%. No other customer accounted for greater than 10% of the Company's net revenues during the period. A significant decline in net sales to any of the Company’s key customers would have a material adverse effect on the Company’s business, financial condition and results of operation. *Product Concentration* For the three month period ended June 30, 2024, the Company’s gross product sales included microwave ovens, which generated approximately 48%, of the Company’s gross product sales and audio products, which generated approximately 48% of the Company’s gross product sales. No other products accounted for greater than 10% of the Company's gross product sales during the period. For the three month period ended June 30, 2023, the Company’s gross product sales included microwave ovens, which generated approximately 39% of the Company’s gross product sales and audio products, which generated approximately 60% of the Company’s gross product sales. No other products accounted for greater than 10% of the Company's gross product sales during the period. *Concentrations of Credit Risk* As a percentage of the Company’s total trade accounts receivable, net of specific reserves, the Company’s top three customers accounted for approximately 50%, 21% and 20%, respectively, as of June 30, 2024. No other customers accounted for greater than 10% of the Company's total trade accounts receivable, net of specific reserves, as of such date. As a percentage of the Company’s total trade accounts receivable, net of specific reserves, the Company’s top three customers accounted for approximately 34%, 30% and 25%, respectively, as of March 31, 2024. No other customers accounted for greater than 10% of the Company's total trade accounts receivable, net of specific reserves, as of such date. The Company periodically performs credit evaluations of its customers but generally does not require collateral, and the Company provides for any anticipated credit losses in the financial statements based upon management’s estimates and ongoing reviews of recorded allowances. Due to the high concentration of the Company’s net trade accounts receivables among just two customers, any significant failure by one of these customers to pay the Company the amounts owing against these receivables would result in a material adverse effect on the Company’s business, financial condition and results of operations. The Company maintains its cash accounts with major U.S. and foreign financial institutions. The Company’s cash balances on deposit in the U.S. as of June 30, 2024 and March 31, 2024 were insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $250,000 per qualifying bank account in accordance with FDIC rules. The Company’s cash, cash equivalents and restricted cash balances in excess of these FDIC-insured limits were approximately $2.5 million and approximately $19.6 million at June 30, 2024 and March 31, 2024, respectively. *Supplier Concentration* During the three month period ended June 30, 2024, the Company procured 100% of its products for resale from its four largest factory suppliers, of which approximately 33% was supplied by its largest supplier and approximately 31%, 21% and 15%, respectively, was supplied by the other three suppliers. During the three month period ended June 30, 2023, the Company procured 100% of its products for resale from its three largest factory suppliers, of which approximately 57% was supplied by its largest supplier and approximately 22% and 21%, respectively, was supplied by the other two suppliers. No other suppliers accounted for greater than 10% for either three month periods ended June 30, 2024 or June 30, 2023.

Note 8 - Concentration Risk

15 Months Ended

Jun. 30, 2024

Concentration Risk Disclosure [Text Block]

NOTE 8 — CONCENTRATION RISK

Customer Concentration

For the three month period ended June 30, 2024, the Company’s three largest customers accounted for approximately 86% of the Company’s net revenues, of which Amazon.com ("Amazon") accounted for approximately 38%, Walmart Inc. ("Walmart") accounted for approximately 36% and Grupo Comercial Chedraui SAB de CV ("Chedraui") accounted for approximately 12%. No other customer accounted for greater than 10% of the Company's net revenues during the period.

For the three month period ended June 30, 2023, the Company’s three largest customers accounted for approximately 88% of the Company’s net revenues, of which Walmart accounted for approximately 43%, Amazon accounted for approximately 28% and Fred Meyer accounted for approximately 17%. No other customer accounted for greater than 10% of the Company's net revenues during the period.

A significant decline in net sales to any of the Company’s key customers would have a material adverse effect on the Company’s business, financial condition and results of operation.

Product Concentration

For the three month period ended June 30, 2024, the Company’s gross product sales included microwave ovens, which generated approximately 48%, of the Company’s gross product sales and audio products, which generated approximately 48% of the Company’s gross product sales. No other products accounted for greater than 10% of the Company's gross product sales during the period.

For the three month period ended June 30, 2023, the Company’s gross product sales included microwave ovens, which generated approximately 39% of the Company’s gross product sales and audio products, which generated approximately 60% of the Company’s gross product sales. No other products accounted for greater than 10% of the Company's gross product sales during the period.

Concentrations of Credit Risk

As a percentage of the Company’s total trade accounts receivable, net of specific reserves, the Company’s top three customers accounted for approximately 50%, 21% and 20%, respectively, as of June 30, 2024. No other customers accounted for greater than 10% of the Company's total trade accounts receivable, net of specific reserves, as of such date. As a percentage of the Company’s total trade accounts receivable, net of specific reserves, the Company’s top three customers accounted for approximately 34%, 30% and 25%, respectively, as of March 31, 2024. No other customers accounted for greater than 10% of the Company's total trade accounts receivable, net of specific reserves, as of such date. The Company periodically performs credit evaluations of its customers but generally does not require collateral, and the Company provides for any anticipated credit losses in the financial statements based upon management’s estimates and ongoing reviews of recorded allowances. Due to the high concentration of the Company’s net trade accounts receivables among just two customers, any significant failure by one of these customers to pay the Company the amounts owing against these receivables would result in a material adverse effect on the Company’s business, financial condition and results of operations.

The Company maintains its cash accounts with major U.S. and foreign financial institutions. The Company’s cash balances on deposit in the U.S. as of June 30, 2024 and March 31, 2024 were insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $250,000 per qualifying bank account in accordance with FDIC rules. The Company’s cash, cash equivalents and restricted cash balances in excess of these FDIC-insured limits were approximately $2.5 million and approximately $19.6 million at June 30, 2024 and March 31, 2024, respectively.

Supplier Concentration

During the three month period ended June 30, 2024, the Company procured 100% of its products for resale from its four largest factory suppliers, of which approximately 33% was supplied by its largest supplier and approximately 31%, 21% and 15%, respectively, was supplied by the other three suppliers. During the three month period ended June 30, 2023, the Company procured 100% of its products for resale from its three largest factory suppliers, of which approximately 57% was supplied by its largest supplier and approximately 22% and 21%, respectively, was supplied by the other two suppliers. No other suppliers accounted for greater than 10% for either three month periods ended June 30, 2024 or June 30, 2023.