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Unaudited Condensed Consolidated Statements of Cash Flows - USD ($)
3 Months Ended 9 Months Ended 12 Months Ended
Dec. 31, 2022
Jun. 30, 2022
Dec. 31, 2021
Jun. 30, 2021
Dec. 31, 2022
Dec. 31, 2021
Mar. 31, 2022
Cash flows from operating activities:              
Net income $ 93,771 $ (38,666) $ (72,393) $ (30,672) $ 155,148 $ (140,221)  
Adjustments to reconcile net income (loss) to net cash (used in) operating activities:              
Depreciation and amortization         2,160 84,836  
Write-off of inventories         54,692 26,726  
Bad debt         0 625,000  
Deferred taxes         0 (163,000)  
Non-cash interest expense         20,320 23,049  
Amortization of right-to-use asset         61,577 0  
Stock based compensation         33,310 0  
Forgiveness of Paycheck Protection Program loan 0   (332,542)   0 (693,817)  
Warrant liability         0 182,161  
Changes in operating assets and liabilities balances:              
Accounts receivable         171,436 (9,681)  
Inventories         (189,971) (153,528)  
Prepaid expenses and other current assets         47,622 (44,616)  
Loan receivable         (72,881) 0  
Accounts payable         (66,215) (6,845)  
Customer deposits         98,565 (10,634)  
Accrued expenses and other current liabilities         (24,335) (17,966)  
Payments of operating lease liability         (76,406) (76,406)  
Net cash provided by (used in) operating activities         215,022 (374,942)  
Cash flows provided (used) in financing activities:              
Due to shareholder         (29,104) (24,755)  
Proceeds from line of credit         85,067 187,000  
Repayments of line of credit         (307,764) (159,910)  
Proceeds (payments) from/to PPP loan         (4,034) (1,666)  
Net cash provided by (used in) financing activities         (255,835) 669  
Net increase (decrease) in cash and cash equivalents         (40,813) (374,273)  
Cash and cash equivalents - beginning of period   $ 1,038,498   $ 1,546,950 1,038,498 1,546,950 $ 1,546,950
Cash and cash equivalents - end of period $ 997,685   $ 1,172,677   997,685 1,172,677 $ 1,038,498
Cash paid for:              
Interest         7,884 7,583  
Taxes         0 0  
Non-cash activities:              
Reclass of Warrant Liability to Additional Paid in Capital         (182,161) 0  
Initial recognition of prepaid warrant expense         $ (105,683) $ 0