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Note 16 - Income Taxes (Tables)
6 Months Ended
Sep. 30, 2025
Notes Tables  
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]
   

September 30, 2025

   

September 30, 2024

 

Current:

               

Federal

  $ -     $ -  

State

  $ 1,500     $ 1,000  

Total

  $ 1,500     $ 1,000  
                 

Deferred

               

Federal

  $ -     $ -  

State

  $ -     $ -  

Total

  $ -     $ -  
                 

Provision for income taxes

  $ 1,500     $ 1,000  
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]
   

9/30/2025

   

9/30/2024

 
                 

Book income at federal statutory rate, 21%

    44,749       46,301  

State Adjustments

    (315 )     (315 )

State Capital Taxes

    1,500       1,000  

State taxes, net of federal benefit

    (29,313 )     (29,765 )

Permanent Items

    505       -  

Prior Year Deferred Tax Asset/(L) True Up

    -       -  

Valuation Allowance

    (15,626 )     (16,221 )

Federal research & development credit generated

    -       -  
      1,500       1,000  
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

Deferred tax assets/(liabilities)

 

9/30/2025

   

9/30/2024

 

Federal Net operating loss carryovers

    282,489       333,942  

New Jersey Net operating loss carryovers

    177,127       173,679  

Federal R&D Credit

    316,772       316,772  

New Jersey R&D Credit

    -       -  

Depreciation & Amortization

    146,295       73,209  

Allowance For Doubtful Accounts

    364,969       364,969  

Stock Comp Expense

    42,715       42,715  

Gross deferred tax assets

    1,330,367       1,305,286  

Valuation allowance

    (1,330,367 )     (1,305,286 )

Total deferred tax assets

    -       -