0001079973-21-000759.txt : 20210813 0001079973-21-000759.hdr.sgml : 20210813 20210813163439 ACCESSION NUMBER: 0001079973-21-000759 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 45 CONFORMED PERIOD OF REPORT: 20210630 FILED AS OF DATE: 20210813 DATE AS OF CHANGE: 20210813 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ENCISION INC CENTRAL INDEX KEY: 0000930775 STANDARD INDUSTRIAL CLASSIFICATION: SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841] IRS NUMBER: 841162056 STATE OF INCORPORATION: CO FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 001-11789 FILM NUMBER: 211172774 BUSINESS ADDRESS: STREET 1: 6797 WINCHESTER CIRCLE CITY: BOULDER STATE: CO ZIP: 80301 BUSINESS PHONE: 3034442600 MAIL ADDRESS: STREET 1: 6797 WINCHESTER CIRCLE CITY: BOULDER STATE: CO ZIP: 80301 FORMER COMPANY: FORMER CONFORMED NAME: ELECTROSCOPE INC DATE OF NAME CHANGE: 19960502 10-Q 1 ecia_10q-063021.htm FORM 8-K
0000930775 false 3/31 2021 Q1 0000930775 2021-04-01 2021-06-30 0000930775 2021-07-31 0000930775 2021-06-30 0000930775 2021-03-31 0000930775 2020-04-01 2020-06-30 0000930775 us-gaap:ProductMember 2021-04-01 2021-06-30 0000930775 us-gaap:ProductMember 2020-04-01 2020-06-30 0000930775 us-gaap:ServiceMember 2021-04-01 2021-06-30 0000930775 us-gaap:ServiceMember 2020-04-01 2020-06-30 0000930775 2020-03-31 0000930775 2020-06-30 0000930775 ecia:LeasePaymentMember 2021-04-01 2021-06-30 0000930775 ecia:SBAMember 2021-08-01 2021-08-04 0000930775 ecia:EIDLMember 2020-08-01 0000930775 ecia:EIDLMember 2020-07-30 2020-08-01 0000930775 ecia:PPPLoanMember 2021-02-08 0000930775 ecia:PPPLoanMember 2020-04-17 0000930775 ecia:PPPLoanMember 2021-02-01 2021-02-08 0000930775 ecia:EIDLPaymentMember 2021-04-01 2021-06-30 0000930775 ecia:EIDLPaymentMember 2021-06-30 0000930775 ecia:USBankPaymentMember 2021-04-01 2021-06-30 0000930775 ecia:USBankPaymentMember 2021-06-30 0000930775 us-gaap:CostOfSalesMember 2021-04-01 2021-06-30 0000930775 us-gaap:CostOfSalesMember 2020-04-01 2020-06-30 0000930775 us-gaap:SellingAndMarketingExpenseMember 2021-04-01 2021-06-30 0000930775 us-gaap:SellingAndMarketingExpenseMember 2020-04-01 2020-06-30 0000930775 us-gaap:GeneralAndAdministrativeExpenseMember 2021-04-01 2021-06-30 0000930775 us-gaap:GeneralAndAdministrativeExpenseMember 2020-04-01 2020-06-30 0000930775 us-gaap:ResearchAndDevelopmentExpenseMember 2021-04-01 2021-06-30 0000930775 us-gaap:ResearchAndDevelopmentExpenseMember 2020-04-01 2020-06-30 0000930775 srt:DirectorMember 2021-04-01 2021-06-30 0000930775 srt:DirectorMember 2020-04-01 2020-06-30 iso4217:USD xbrli:shares iso4217:USD xbrli:shares xbrli:pure

 

 

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 21549

 

Form 10-Q

 

QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended June 30, 2021

OR

TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from __________ to________

 

Commission file number: 001-11789

 

ENCISION INC.

(Exact name of registrant as specified in its charter)

 

Colorado 84-1162056

 (State or other jurisdiction of

incorporation or organization)

(I.R.S. Employer Identification No.)

 

 

6797 Winchester Circle

Boulder, Colorado 80301

(Address of principal executive offices)

 

(303) 444-2600

(Registrant’s telephone number)

 

Securities registered pursuant to Section 12(b) of the Securities Exchange Act of 1934:

 

Title of each class Trading Symbol(s) Name of each exchange on which registered
Common Stock, no par value ECIA OTC Bulletin Board

 

Securities registered under Section 12(g) of the Act: None

 

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.

Yes    No

 

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). Yes    No

 

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of “large accelerated filer,” “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act.

 

Large accelerated filer  ☐   Accelerated filer  ☐
Non-accelerated Filer  ☒   Smaller reporting company  
    Emerging growth company  

 

If an emerging growth company, indicate by check mark if the registrant has elected to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.

 

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes    No 

 

Indicate the number of shares outstanding of each of the issuer’s classes of common equity, as of the latest practicable date:

 

Title of each class Trading Symbol(s) Name of each exchange on which registered
Common Stock, no par value ECIA OTC Bulletin Board

 

Securities registered under Section 12(g) of the Act: None

 

Indicate the number of shares outstanding of each of the issuer’s classes of common equity, as of the latest practicable date:

 

Common Stock, no par value 11,582,641 Shares
(Class) (outstanding at July 31, 2021)

 

 

 
 
 

 

ENCISION INC.

 

FORM 10-Q

 

For the Three Months Ended June 30, 2021

 

 

INDEX

 

 

      Page Number
PART I.   FINANCIAL INFORMATION
ITEM 1 - Condensed Interim Financial Statements:
  -       Condensed Balance Sheets as of June 30, 2021 and March 31, 2021   3
  -       Condensed Statements of Operations for the Three Months Ended June 30, 2021 and 2020   4
  -       Condensed Statements of Cash Flows for the Three Months Ended June 30, 2021 and 2020   5
  -       Notes to Condensed Interim Financial Statements   6
       
ITEM 2 - Management’s Discussion and Analysis of Financial Condition and Results of Operations 12
ITEM 4 - Controls and Procedures 19
     
PART II.  OTHER INFORMATION
ITEM 1 - Legal Proceedings  20
ITEM 1A - Risk Factors  20
ITEM 2 - Unregistered Sales of Equity Securities  20
ITEM 3 - Defaults on Senior Securities  20
ITEM 4 - Mine Safety Disclosures  20
ITEM 5 - Other Information  20
ITEM 6 - Exhibits 21
SIGNATURE   22

 

 

 

 

2 
 
 

PART I FINANCIAL INFORMATION

 

ITEM 1 - Condensed Interim Financial Statements

 

Encision Inc.

Condensed Balance Sheets

(Unaudited)

 

           
   June 30,  2021  March 31, 2021
ASSETS          
Current assets:          
Cash  $1,328,669   $1,474,339 
Accounts receivable, net of allowance for doubtful accounts of
$10,000 at June 30, 2021 and $35,000 at March 31, 2021
   1,140,971    1,024,370 
Inventories, net of reserve for obsolescence of $21,000 at June 30, 2021 and
$70,000 at March 31, 2021
   1,590,948    1,445,134 
Prepaid expenses and other assets   104,452    154,151 
Total current assets   4,165,040    4,097,994 
Equipment:          
Furniture, fixtures and equipment, at cost   2,699,106    2,695,297 
Accumulated depreciation   (2,441,546)   (2,429,580)
Equipment, net   257,560    265,717 
Right of use asset   993,731    1,060,971 
Patents, net of accumulated amortization of $243,488 at June 30, 2021 and $317,821 at March 31, 2021   209,023    213,368 
Other assets   26,146    20,496 
TOTAL ASSETS  $5,651,500   $5,658,546 
LIABILITIES AND SHAREHOLDERS’ EQUITY          
Current liabilities:          
Accounts payable  $521,026   $389,088 
Secured notes   21,170    20,397 
Accrued compensation   215,659    181,686 
Other accrued liabilities   182,914    282,102 
Accrued lease liability   310,421    302,978 
Total current liabilities   1,251,190    1,176,251 
Long-term liability:          
Secured notes   216,150    220,263 
Accrued lease liability   847,438    926,808 
Unsecured promissory note   533,118    533,118 
Total liabilities   2,847,896    2,856,440 
Commitments and contingencies (Note 4)          
Shareholders’ equity:          
Preferred stock, no par value: 10,000,000 shares authorized; none issued and outstanding            
Common stock and additional paid-in capital, no par value: 100,000,000 shares authorized; 11,582,641 issued and outstanding at June 30, 2021 and
March 31,2021
   24,274,171    24,265,831 
Accumulated (deficit)   (21,470,567)   (21,463,725)
Total shareholders’ equity   2,803,604    2,802,106 
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY  $5,651,500   $5,658,546 

 

The accompanying notes to financial statements are an integral part of these condensed statements.

 

 

3 
 
 

 

Encision Inc.

Condensed Statements of Operations

(Unaudited)

 

 

           
   Three Months Ended
   June 30, 2021  June 30, 2020
NET REVENUE:          
Product  $1,718,404   $1,347,567 
Service   290,040       
Total revenue   2,008,444    1,347,567 
           
COST OF REVENUE:          
Product   838,426    700,693 
Service   143,050       
Total cost of revenue   981,476    700,693 
GROSS PROFIT   1,026,968    646,874 
OPERATING EXPENSES:          
Sales and marketing   528,474    367,648 
General and administrative   326,721    287,082 
Research and development   176,875    141,607 
Total operating expenses   1,032,070    796,337 
OPERATING (LOSS)   (5,102)   (149,463)
OTHER INCOME (EXPENSE):          
Interest expense, net   (1,806)   (17,483)
Other income, net   66    27,641 
Interest expense and other income, net   (1,740)   10,158 
(LOSS) BEFORE PROVISION FOR INCOME TAXES   (6,842)   (139,305)
Provision for income taxes            
NET (LOSS)  $(6,842)  $(139,305)
Net (loss) per share—basic and diluted  $0.00   $(0.01)
Weighted average shares—basic and diluted   11,582,641    11,582,641 

 

 

 

 

The accompanying notes to financial statements are an integral part of these condensed statements.

 

 

 

4 
 
 

 

Encision Inc.

Condensed Statements of Cash Flows

(Unaudited)

 

 

           
Three Months Ended  June 30, 2021  June 30,  2020
Cash flows (used in) operating activities:          
Net (loss)  $(6,842)  $(139,305)
Adjustments to reconcile net (loss) to net cash (used in) operating activities:          
Depreciation and amortization   26,783    25,784 
Stock-based compensation expense related to stock options   8,340    7,534 
(Recovery from) provision for doubtful accounts, net change   (25,000)   (13,000)
Provision for (recovery from) for inventory obsolescence, net change   (49,000)   14,000 
Change in operating assets and liabilities:          
Right of use asset, net   (4,687)   20,437 
Accounts receivable   (91,601)   97,239 
Inventories   (96,813)   (96,456)
Prepaid expenses and other assets   44,049    (39,757)
Accounts payable   131,938    (52,175)
Accrued compensation and other accrued liabilities   (65,216)   11,294 
Net cash (used in) operating activities   (128,049)   (164,405)
Cash flows (used in) investing activities:          
Acquisition of property and equipment   (6,720)      
Patent costs   (7,561)   (4,334)
Net cash (used in) investing activities   (14,281)   (4,334)
Cash flows from (used in) financing activities:          
(Paydown of) borrowings from credit facility, net change         (186,541)
(Paydown of) secured notes   (3,340)      
Unsecured promissory note         598,567 
Net cash generated by (used in) financing activities   (3,340)   412,026 
           
Net (decrease) increase in cash   (145,670)   243,287 
Cash, beginning of fiscal year   1,474,339    385,132 
Cash, end of fiscal year  $1,328,669   $628,419 
           
Supplemental disclosures of cash flow information:          
Cash paid during the year for interest  $1,806   $17,483 

 

The accompanying notes to financial statements are an integral part of these condensed statements.

 

 

5 
 
 

 

 

ENCISION INC.

 

NOTES TO CONDENSED INTERIM FINANCIAL STATEMENTS

 

JUNE 30, 2021

(Unaudited)

 

Note 1. ORGANIZATION AND NATURE OF BUSINESS

 

Encision Inc. is a medical device company that designs, develops, manufactures and markets patented surgical instruments that provide greater safety to, and saves lives of, patients undergoing minimally-invasive surgery. We believe that our patented AEM® (Active Electrode Monitoring) surgical instrument technology is changing the marketplace for electrosurgical devices and instruments by providing a solution to a patient safety risk in laparoscopic surgery. Our sales to date have been made principally in the United States.

 

We have an accumulated deficit of $21,470,567 at June 30, 2021. A significant portion of our operating funds have been provided by issuances of our common stock and warrants, and the exercise of stock options to purchase our common stock. Shareholders’ equity increased by $1,498 since March 31, 2021 as a result of our loss of $(6,842) and share-based compensation of $8,340. Should our liquidity be diminished in the future because of operating losses, we may be required to seek additional capital.

 

Our strategic marketing and sales plan is designed to expand the use of our products in surgically active hospitals and surgery centers in the United States.

 

We have been actively monitoring the novel coronavirus (“COVID-19”) situation and its impact globally. Our production facilities continued to operate during the year as they had prior to the COVID-19 pandemic with minimal change, other than for enhanced safety measures intended to prevent the spread of the virus. The remote working arrangements and travel restrictions imposed by various governments had limited impact on our ability to maintain operations during the year, as our manufacturing operations have generally been exempted from stay-at-home orders. However, we cannot predict the impact of the progression of the COVID-19 pandemic on future results due to a variety of factors, including the continued good health of our employees, the ability of suppliers to continue to operate and deliver, our ability and our customers to maintain operations, continued access to transportation resources, the changing needs and priorities of customers, any further government and/or public actions taken in response to the pandemic and ultimately the length of the pandemic. We will continue to closely monitor the COVID-19 pandemic in order to ensure the safety of our people and our ability to serve our customers and patients worldwide.

 

Note 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

 

Basis of Presentation. The condensed interim financial statements included herein have been prepared by us, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). Certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles accepted in the United States (“GAAP”) have been condensed or omitted pursuant to such rules and regulations, although we believe that the disclosures made are adequate to make the information presented not misleading. The condensed interim financial statements and notes thereto should be read in conjunction with the financial statements and the notes thereto included in our Annual Report on Form 10-K for the fiscal year ended March 31, 2021 filed on June 23, 2021.

 

The accompanying condensed interim financial statements have been prepared, in all material respects, in conformity with the standards of accounting measurements and reflect, in the opinion of management, all adjustments necessary to summarize fairly the financial position and results of operations for such periods in accordance with GAAP. All adjustments are of a normal recurring nature. The results of operations for the most recent interim period are not necessarily indicative of the results to be expected for the full year.

 

Use of Estimates in the Preparation of Financial Statements. The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions. Such estimates and assumptions affect the reported amounts of assets and liabilities as well as disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of sales and expense during the reporting period. Actual results could differ from those estimates.

 

6 
 
 

 

 

Cash and Cash Equivalents. For purposes of reporting cash flows, we consider all cash and highly liquid investments with an original maturity of three months or less to be cash equivalents.

 

Fair Value of Financial Instruments. Our financial instruments consist of cash, trade receivables, payables, PPP loan and Economic Injury Disaster Loan (“EIDL”) loan. The carrying values of cash and trade receivables approximate their fair value due to their short maturities.The fair values of the EIDL Loan approximates the carrying value based on estimated discounted future cash flows using the current rates at which similar loans would be made.

 

Concentration of Credit Risk. Financial instruments, which potentially subject us to concentrations of credit risk, consist of cash and accounts receivable. From time to time, the amount of cash on deposit with financial institutions may exceed the $250,000 federally insured limit at June 30, 2021. We believe that our cash on deposit that exceeds $250,000 with financial institutions is financially sound and the risk of loss is minimal.

 

We have no significant off-balance sheet concentrations of credit risk such as foreign exchange contracts, options contracts or other foreign hedging arrangements. We maintain the majority of our cash balances with one financial institution in the form of demand deposits.

 

Accounts receivable are typically unsecured and are derived from transactions with and from entities in the healthcare industry primarily located in the United States. Accordingly, we may be exposed to credit risk generally associated with the healthcare industry. We maintain allowances for doubtful accounts for estimated losses resulting from the inability of our customers to make required payments. The net accounts receivable balance at June 30, 2021 of $1,140,971 and at March 31, 2021 of $1,024,370 included no more than 12% from any one customer.

 

Inventories. Inventories are stated at the lower of cost (first-in, first-out basis) or net realizable value. We reduce inventory for estimated obsolete or unmarketable inventory equal to the difference between the cost of inventory and the net realizable value based upon assumptions about future demand and market conditions. If actual market conditions are less favorable than those projected by management, additional inventory write-downs may be required. At June 30, 2021 and March 31, 2021 inventory consisted of the following:

 

          
   June 30, 2021  March 31, 2021
Raw materials  $1,231,083   $1,038,094 
Finished goods   380,865    477,040 
Total gross inventories   1,611,948    1,515,134 
Less reserve for obsolescence   (21,000)   (70,000)
Total net inventories  $1,590,948   $1,445,134 

 

Property and Equipment. Property and equipment are stated at cost, with depreciation computed over the estimated useful lives of the assets, generally five to seven years. Depreciation expense for the three months ended June 30, 2021 and 2020 was $14,877 and $18,418, respectively. We use the straight-line method of depreciation for property and equipment. Leasehold improvements are depreciated over the shorter of the remaining lease term or the estimated useful life of the asset. Maintenance and repairs are expensed as incurred and major additions, replacements and improvements are capitalized.

 

Long-Lived Assets. Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. A long-lived asset is considered impaired when estimated future cash flows related to the asset, undiscounted and without interest, are insufficient to recover the carrying amount of the asset. If deemed impaired, the long-lived asset is reduced to its estimated fair value. Long-lived assets to be disposed of are reported at the lower of their carrying amount or estimated fair value less cost to sell.

 

Patents. The costs of applying for patents are capitalized and amortized on a straight-line basis over the lesser of the patent’s economic or legal life (20 years from the date of application in the United States). Capitalized costs are expensed if patents are not issued. We review the carrying value of our patents periodically to determine whether the patents have continuing value and such reviews could result in the conclusion that the recorded amounts have been impaired.

 

7 
 
 

 

 

Income Taxes. We account for income taxes under the provisions of FASB Accounting Standards Codification (“ASC”) Topic 740, “Accounting for Income Taxes” (“ASC 740”). ASC 740 requires recognition of deferred income tax assets and liabilities for the expected future income tax consequences, based on enacted tax laws, of temporary differences between the financial reporting and tax bases of assets and liabilities. ASC 740 also requires recognition of deferred tax assets for the expected future tax effects of all deductible temporary differences, loss carryforwards and tax credit carryforwards. Deferred tax assets are then reduced, if deemed necessary, by a valuation allowance for the amount of any tax benefits, which, more likely than not based on current circumstances, are not expected to be realized. As a result, no provision for income tax is reflected in the accompanying statements of operations. Should we achieve sufficient, sustained income in the future, we may conclude that some or all of the valuation allowance should be reversed. We are required to make many subjective assumptions and judgments regarding our income tax exposures. At June 30, 2021, we had no unrecognized tax benefits, which would affect the effective tax rate if recognized and had no accrued interest, or penalties related to uncertain tax positions.

 

Revenue Recognition. We record revenue at a single point in time, when control is transferred to the customer. We will continue to apply our current business processes, policies, systems and controls to support recognition and disclosure. Our shipping policy is FOB Shipping Point. We recognize revenue from sales to stocking distributors when there is no right of return, other than for normal warranty claims. We have no ongoing obligations related to product sales, except for normal warranty obligations. As presented on the Statement of Operations our revenue is disaggregated between product revenue and service revenue. As it relates specifically to product revenue, we do not believe further disaggregation is necessary as substantially all of our product revenue comes from multiple products within a line of medical devices. Our engineering service contracts are billed on a time and materials basis and revenue is recognized over time as the services are performed.

 

Research and Development Expenses. We expense research and development costs for products and processes as incurred.

 

Stock-Based Compensation. Stock-based compensation is presented in accordance with the guidance of ASC Topic 718, “Compensation – Stock Compensation” (“ASC 718”). Under the provisions of ASC 718, companies are required to estimate the fair value of share-based payment awards on the date of grant using an option-pricing model. The value of the portion of the award that is ultimately expected to vest is recognized as expense over the requisite service periods in our statements of operations.

 

Stock-based compensation expense recognized under ASC 718 for the three months ended June 30, 2021 and 2020 was $8,340 and $7,534, respectively, which consisted of stock-based compensation expense related to grants of employee stock options.

 

Segment Reporting. We have concluded that we have two operating segments, product and service. Product designs, develops, manufactures and markets patented surgical instruments. Service performs electrical engineering activities for external entities.

 

                              
   Three Months Ended June 30, 2021  Three Months Ended June 30, 2020
  

 

Product

 

 

Service

 

 

Total

 

 

Product

 

 

Service

 

 

Total

Net revenue  $1,718,404   $290,040   $2,008,444   $1,347,567   $     $1,347,567 
Cost of revenue   838,426    143,050    981,476    700,693          700,693 
Gross profit   879,978    146,990    1,026,968    646,874          646,874 
Operating income (loss)   (152,092)   146,990    (5,102)   (149,463)         (149,463)
Depreciation and amortization   26,783          26,783    25,784          25,784 
Patent and capital expenditures   14,281          14,281    4,334          4,334 
Equipment and patents, net  $466,583   $     $466,583   $479,085   $     $479,085 

 

Recently Issued Accounting Pronouncements. In June 2016, the FASB issued ASU 2016-13, “Measurement of Credit Losses on Financial Instruments”. ASU 2016-13 adds a current expected credit loss (“CECL”) impairment model to U.S. GAAP that is based on expected losses rather than incurred losses. Modified retrospective adoption is required with any cumulative-effect adjustment recorded to retained earnings as of the beginning of the period of adoption. ASU 2016-13 is effective for fiscal years beginning after December 15, 2019, excluding smaller reporting entities, which will be effective for fiscal years beginning after December 15, 2022. We will adopt ASU 2016-13 beginning April 1, 2023 and do not expect the application of the CECL impairment model to have a significant impact on our allowance for uncollectible amounts for accounts receivable.

 

8 
 
 

 

 

Note 3. Basic and Diluted Income and Loss per Common Share

 

We report both basic and diluted net income (loss) per share. Basic net income or loss per common share is computed by dividing net income or loss for the period by the weighted average number of common shares outstanding for the period. Diluted net income or loss per common share is computed by dividing the net income or loss for the period by the weighted average number of common and potential common shares outstanding during the period if the effect of the potential common shares is dilutive. The shares used in the calculation of dilutive potential common shares exclude options to purchase shares where the exercise price was greater than the average market price of common shares for the period.

 

The following table presents the calculation of basic and diluted net loss per share:

 

          
   Three Months Ended
   June 30, 2021  June 30, 2020
Net (loss)  $(6,842)  $(139,305)
Weighted-average basic shares outstanding   11,582,641    11,582,641 
Effect of dilutive securities            
Weighted-average diluted shares   11,582,641    11,582,641 
Basic net (loss) per share  $0.00   $(0.01)
Diluted net (loss) per share  $0.00   $(0.01)
 Antidilutive employee stock options   1,036,000    1,018,000 
           


 

Note 4. COMMITMENTS AND CONTINGENCIES

 

We have a noncancelable lease agreement for our facilities at 6797 Winchester Circle, Boulder, Colorado. The lease expires October 31, 2024.

 

In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842) ("ASU 2016-02"), which modified lease accounting for both lessees and lessors to increase transparency and comparability by recognizing lease assets and lease liabilities by lessees for those leases classified as either finance or operating leases under previous accounting standards and disclosing key information about leasing arrangements. We adopted Topic 842 on April 1, 2019, using the alternative modified transition method, which requires a cumulative effect adjustment, if any, to the opening balance of retained earnings to be recognized on the date of adoption with prior periods not restated. There was no cumulative effect adjustment recorded on April 1, 2019. The primary impact for us was the balance sheet recognition of right-of-use (“ROU”) assets and lease liabilities for operating leases as a lessee.

 

We determine if an arrangement contains a lease at inception. We currently do not have any finance leases. Operating lease ROU assets and operating lease liabilities are recognized based on the present value of the future minimum lease payments over the lease term at commencement date. ROU assets also include any initial direct costs incurred and any lease payments made at or before the lease commencement date, less lease incentives received. We use our incremental borrowing rate based on the information available at the commencement date in determining the lease liabilities as our leases do not provide an implicit rate. Lease expense is recognized on a straight-line basis over the lease term.

 

 

9 
 
 

 

The minimum future lease payment, by fiscal year, as of June 30, 2021 is as follows:

 

      
Fiscal Year  Amount
2022   $270,667 
2023    372,167 
2024    386,667 
2025    229,722 
Total   $1,259,223 

 

During January 2021, we canceled our relationship with Crestmark Bank. We had no borrowings and incurred a $20,000 exit fee.

 

On August 4, 2020, we received $150,000 in loan funding from the U.S. Small Business Administration (“SBA”) under the Economic Injury Disaster Loan (“EIDL”) program administered by the SBA, which program was expanded pursuant to the CARES Act. The EIDL is evidenced by a promissory note, dated August 1, 2020 in the original principal amount of $150,000 with the SBA, the lender. Under the terms of the Note, interest accrues on the outstanding principal at the rate of 3.75% per annum. The term of the Note is thirty years, though it may be payable sooner upon an event of default under the Note. Under the Note, we will be obligated to make equal monthly payments of principal and interest of $731 beginning on August 1, 2021 through the maturity date of August 1, 2050. The Note may be prepaid in part or in full, at any time, without penalty.

 

During January 2021, we entered into a note agreement with U.S. Bank for $92,000. The note is for five years at a 5% interest rate and the proceeds were used to purchase equipment. The note is secured by the equipment.

 

On February 8, 2021, we entered into an unsecured promissory note under the PPP for a principal amount of $533,118. The PPP was established under the Consolidated Appropriations Act of 2020, enacted December 27, 2020.  Under the terms of the CARES Act, a PPP loan recipient may apply for, and be granted, forgiveness for all or a portion of loans granted under the PPP. Such forgiveness will be determined based upon the use of loan proceeds for payroll costs, rent and utility costs, and the maintenance of employee and compensation levels. This was our second PPP loan. On April 17, 2020, we entered into an unsecured promissory note under the PPP for a principal amount of $598,567. In the quarter that ended December 31, 2020, we achieved the requirements for forgiveness, and all of the $598,567 was forgiven. We recognized the forgiveness as extinguishment of debt income of $598,567. We expect that we will achieve the requirements for forgiveness of the current note.

 

The minimum future EIDL payment, by fiscal year, as of June 30, 2021 is as follows:

 

      
Fiscal Year  Amount
2022    2,770 
2023    3,091 
2024    3,208 
2025    3,331 
2026    3,457 
Thereafter    136,143 
Total   $152,000 

 

 

During January 2021, we entered into a note agreement with U.S. Bank for $92,000. The note is for five years at a 5% interest rate and the proceeds were used to purchase equipment. The note is secured by the equipment.

 

 

10 
 
 

 

The minimum future principal U.S. Bank payment, by fiscal year, as of June 30, 2021 is as follows:

 

      
Fiscal Year  Amount
2022    18,400 
2023    18,400 
2024    18,400 
2025    18,400 
2026    11,720 
Total   $85,320 

 

Aside from the operating lease, EIDL loan and U.S. Bank loan, we do not have any material contractual commitments requiring settlement in the future.

 

We are subject to regulation by the United States Food and Drug Administration (“FDA”). The FDA provides regulations governing the manufacture and sale of our products and regularly inspects us and other manufacturers to determine compliance with these regulations. We believe that we were in substantial compliance with all known regulations at June 30, 2021. FDA inspections are conducted periodically at the discretion of the FDA. Our latest inspection by the FDA occurred in October 2019.

 

 

Note 5. SHARE-BASED COMPENSATION

 

The provisions of ASC 718-10-55 requires the measurement and recognition of compensation expense for all share-based payment awards made to our employees and directors, including employee stock options and RSUs, based on estimated fair values. The following table summarizes stock-based compensation expense related to employee stock options for the three months ended June 30, 2021 and 2020, which was allocated as follows:

 

          
   Three Months Ended
   June 30, 2021  June 30, 2020
Cost of sales  $918   $718 
Sales and marketing   1,218    1,158 
General and administrative   5,658    5,172 
Research and development   546    486 
Stock-based compensation expense  $8,340   $7,534 

 

Share-based compensation cost for stock options is measured at the grant date, based on the fair value as calculated by the Black-Scholes-Merton ("BSM") option-pricing model. The BSM option-pricing model requires the use of actual employee exercise behavior data and the application of a number of assumptions, including expected volatility, risk-free interest rate and expected dividends. There were no stock options granted and no stock options forfeited during the three months ended June 30, 2021, and 20,000 stock options granted and no stock options forfeited during the three months ended June 30, 2020.

 

As of June 30, 2021, approximately $65,000 of total unrecognized compensation costs related to nonvested stock options is expected to be recognized over a period of five years.

 

Note 6. RELATED PARTY TRANSACTION

 

We paid consulting fees of $28,816 and $14,603 to an entity owned by one of our directors during the three months ended June 30, 2021 and 2020, respectively.

 

 

Note 7. SUBSEQUENT EVENTS

We evaluated all of our activity as of the date the condensed interim financial statements were issued and concluded that no subsequent events have occurred that would require recognition in our financial statements or disclosed in the notes to our condensed interim financial statements.

 

11 
 
 

 

ITEM 2 - MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

 

Certain statements contained in this section on Management’s Discussion and Analysis are not historical facts, including statements about our strategies and expectations with respect to new and existing products, market demand, acceptance of new and existing products, marketing efforts, technologies and opportunities, market and industry segment growth, and return on investments in products and markets. These statements are forward looking statements within the meaning of the Private Securities Litigation Reform Act of 1995 and involve substantial risks and uncertainties that may cause actual results to differ materially from those indicated by the forward looking statements. All forward looking statements in this section on Management’s Discussion and Analysis are based on information available to us on the date of this document, and we assume no obligation to update such forward looking statements. Readers of this Form 10-Q are strongly encouraged to review the section entitled “Risk Factors” in our Form 10-K for the fiscal year ended March 31, 2021.

 

General

 

Encision Inc., a medical device company based in Boulder, Colorado, has developed and markets innovative technology that provides unprecedented outcomes and patient safety in minimally-invasive surgery. We believe that our patented Active Electrode Monitoring (“AEM®”) AEM EndoShield™ Burn Protection System is changing the marketplace for electrosurgical devices and laparoscopic instruments by providing a solution to a well-documented hazard unique to laparoscopic surgery. The Center for Medicare and Medicaid Services has published its Hospital-Acquired Condition Reduction Program. The program has begun to levy as much as a 1% penalty on Medicare reimbursements to hospitals in the lower quadrant of performance for selected quality indicators, including accidental puncture and laceration (“APL”). Examples of APL include the use of a cautery device (electrosurgery) or scissors to dissect a tissue plane that errantly causes an injury to underlying bowels. A Safety Communication was released by the FDA on May 29, 2018. It is on the FDA's website at: https://www.fda.gov/MedicalDevices/Safety/AlertsandNotices/ucm608637.htm. The Safety Communication states that, "In addition to serving as an ignition source, monopolar energy use can directly result in unintended patient burns from capacitive coupling and intra-operative insulation failure. If a monopolar electrosurgical unit (“ESU”) is used: Do not activate when near or in contact with other instruments.”

 

We address market opportunities created by the increase in minimally-invasive surgery (“MIS”) and surgeons’ use of electrosurgery devices in these procedures. The product opportunity exists in that monopolar electrosurgery instruments used in laparoscopic procedures provide excellent clinical results, but are also susceptible to causing inadvertent collateral tissue damage outside the surgeon’s field of view due to insulation failure and capacitive coupling. The risk of unintended electrosurgical burn injury to the patient in laparoscopic surgery has been well documented. This risk poses a threat to patient safety, including the risk of death, and creates liability exposure for surgeons and hospitals, as well as increased and preventable readmissions.

 

Our patented AEM technology provides surgeons with the desired tissue effects, while capturing stray electrosurgical energy that can cause unintended and unseen tissue injury that may result in death. AEM Surgical Instruments are equivalent to conventional instruments in size, shape, ergonomics, functionality and competitive pricing, but they incorporate “Active Electrode Monitoring” technology to dynamically and continuously monitor the flow of electrosurgical current, thereby helping to prevent patient injury. With our “shielded and monitored” instruments, surgeons are able to perform electrosurgical procedures more safely, effectively and economically than is possible using conventional instruments or alternative energy sources.

 

AEM technology has been recommended and endorsed by many groups involved in MIS. Surgeons, nurses, biomedical engineers, the medicolegal community, malpractice insurance carriers and electrosurgical device manufacturers advocate the use of AEM technology. We have focused our marketing strategies to date on expanding the market awareness of the AEM technology and our broad independent endorsements and have continued efforts to improve and expand the AEM technology penetration.

 

12 
 
 

 

 

When a hospital or surgery center changes to AEM technology, we receive recurring revenue from sales of replacement instruments. We believe that there is no directly competing technology to supplant AEM products. The replacement market of reusable and disposable AEM products in hospitals and surgery centers that use our AEM technology represented over 90% of our product revenue during the three months ended June 30, 2021. This revenue stream is expected to grow as the base of accounts using AEM technology expands. In addition, we intend to further develop disposable versions of more of our AEM products in order to meet market demands and expand our sales opportunities.

 

We have an accumulated deficit of $21,470,567 at June 30, 2021. A significant portion of our operating funds have been provided by issuances of our common stock and warrants and the exercise of stock options to purchase our common stock. Should our liquidity be diminished in the future because of operating losses, we may be required to seek additional capital.

 

During the three months ended June 30, 2021, we used $128,049 of cash in our operating activities and used $6,720 for investments in property and equipment. As of June 30, 2021, we had $1,328,669 in cash available to fund future operations, a decrease of $145,670 from March 31, 2021. Our working capital was $2,913,850 at June 30, 2021 compared to $2,921,743 at March 31, 2021.

 

Historical Perspective

 

We were organized in 1991 and spent several years developing the AEM monitoring system and protective sheaths to adapt to conventional electrosurgical instruments. We have invested heavily in an effort to protect our valuable technology, and, as a result of this effort, we have been issued 16 unexpired relevant patents that together form a significant intellectual property position. Our patents relate to the basic shielding and monitoring technologies that we incorporate into our AEM products.

 

Our AEM Surgical Instruments have been engineered to provide a seamless transition for surgeons switching from conventional laparoscopic instruments. AEM technology has been integrated into instruments that have the same look, feel and functionality as conventional instruments that surgeons have been using for years. The AEM product line encompasses the full range of instrument sizes, types and styles favored by surgeons. Additionally, we continue to improve quality and add to the product line. These additions include more disposable versions, the introduction of hand-activated instruments, our enhanced scissors, our eEdge™ scissors, our EM3 AEM Monitor, our AEM EndoShield Burn Protection System and the recent introduction of our AEM 2X enTouch® Scissors. Hospitals can make a complete and smooth conversion to our product line, thereby advancing patient safety in MIS with optimal convenience.

 

Outlook

 

Installed Base of AEM Monitoring Equipment: We believe that sales of our installed base of AEM products will increase as the inherent risks associated with monopolar laparoscopic electrosurgery become more widely acknowledged and as we focus on increasing our sales efficiency and continue to enhance our product line. We expect that the replacement sales of electrosurgical instruments and accessories will also increase as additional facilities adopt AEM technology. We anticipate that the efforts to improve the productivity of sales representatives carrying the AEM product line, along with the introduction of next generation products, may provide the basis for increased sales and profitable operations. However, these measures, or any others that we may adopt, may not result in either increased sales or profitable operations.

 

We believe that the unique performance of the AEM technology and our breadth of independent endorsements provide an opportunity for continued market share growth. In our view, market awareness and awareness of the clinical credibility of the AEM technology, as well as awareness of our endorsements, are improving, and we expect this awareness to benefit our sales efforts for the remainder of fiscal year 2022. Our objectives for the remainder of fiscal year 2022 are to optimize sales execution, to expand market awareness of the AEM technology and to maximize the number of additional hospital and surgery center accounts switching to AEM instruments while retaining existing customers. In addition, acceptance of AEM products depends on surgeons’ preference for our instruments, which depends on factors such as ergonomics, quality and ease of use in addition to the technological and safety advantages of AEM products. If surgeons prefer other instruments to our instruments, our business results will suffer.

 

We have been actively monitoring the COVID-19 situation and its impact. Our primary objectives have remained the same throughout the pandemic: to support the safety of our team members and their families and continue to support patients. Our production facility continued to operate during the year as it had prior to the COVID-19 pandemic with very little change, other than for enhanced safety measures intended to prevent the spread of the virus. Our capital and financial resources, including overall liquidity, remain strong. The remote working arrangements and travel restrictions imposed by various governments had limited impact on our ability to maintain operations during the year, as our manufacturing operation has generally been exempted from stay-at-home orders. However, we cannot predict the impact of the progression of the COVID-19 pandemic on future results due to a variety of factors, including the continued good health of our employees, the ability of suppliers to continue to operate and deliver, our ability and our customers to maintain operations, continued access to transportation resources, the changing needs and priorities of customers, any further government and/or public actions taken in response to the pandemic and ultimately the length of the pandemic. We will continue to closely monitor the COVID-19 pandemic in order to ensure the safety of our people and our ability to serve our customers and patients worldwide.

 

 

13 
 
 

 

We have entered into a Master Services Agreement with Auris Health, Inc. (“Auris Health”). Auris Health is a part of the Johnson & Johnson family of companies. Under the agreement, we will collaborate on the integration of AEM technology into monopolar instrumentation produced by Auris Health for advanced surgical applications. This work is ongoing.

 

Possibility of Operating Losses: We have an accumulated deficit of $21,470,567 at June 30, 2021. A significant portion of our operating funds have been provided by issuances of our common stock and warrants, and the exercise of stock options to purchase our common stock. Should our liquidity be diminished in the future because of operating losses, we may be required to seek additional capital. We have made strides toward improving our operating results but due to the ongoing need to develop, optimize and train our direct sales managers and the independent sales representative network, the need to support the development of refinements to our product line, and the need to increase sustained sales to a level adequate to cover fixed and variable operating costs, we may operate at a net loss. Sustained losses, or our inability to generate sufficient cash flow from operations to fund our obligations, may result in a need to raise additional capital.

 

Revenue Growth: We expect to generate increased product revenue in the U.S. from sales to new customers and from expanded sales to existing customers as the medical device industry stabilizes and our network of direct and independent sales representatives becomes more efficient. We believe that the visibility and credibility of the independent clinical endorsements for AEM technology will contribute to new accounts and increased product revenue in fiscal year 2021. We also expect to increase market share through promotional programs of placing our AEM monitors at no charge into hospitals that commit to standardize with AEM instruments. However, all of these efforts to increase market share and grow product revenue will depend in part on our ability to expand the efficiency and effective coverage range of our direct and independent sales representatives, as well as maintain and in some cases, improve the quality of our product offerings. The omission or delay of elective surgeries would negatively impact the extent and timing of revenue growth. Service revenue represents design, development and product supply revenue from our agreements with strategic partners.

 

We also have longer-term initiatives in place to improve our prospects. We expect that development of next generation versions of our AEM products will better position our products in the marketplace and improve our retention rate at hospitals and surgery centers that have changed to AEM technology, enabling us to grow our sales. We are exploring overseas markets to assess opportunities for sales growth internationally. Finally, we intend to explore opportunities to capitalize on our proven AEM technology via licensing arrangements and strategic alliances. These efforts to generate additional sales and further the market penetration of our products are longer term in nature and may not materialize. Even if we are able to successfully develop next generation products or identify potential international markets or strategic partners, we may not be able to capitalize on these opportunities.

 

Gross Profit and Gross Margins: Gross profit and gross margins can be expected to fluctuate from quarter to quarter as a result of product sales mix, sales volume and service revenue. Gross margins on products manufactured or assembled by us are expected to improve at higher levels of production and sales.

 

Sales and Marketing Expenses: We continue to refine our domestic and international distribution capability, and we believe that sales and marketing expenses will decrease as a percentage of net sales with increasing sales volume.

 

Research and Development Expenses: Research and development expenses are expected to increase to support quality improvement efforts and development of refinements to our AEM product line and new products, which will further expand options for surgeons and hospitals.

 

 

14 
 
 

 

Results of Operations

 

For the quarter ended June 30, 2021 compared to the quarter ended June 30, 2020.

 

Net Product revenue. Net product revenue for the quarter ended June 30, 2021 was $1,718,404 compared to $1,347,567 for the quarter ended June 30, 2020, an increase of 27%. The increase of AEM product net revenue is attributable to normalization of hospitals that used AEM technology during the quarter.

 

Net Service revenue. Net service revenue for the quarter ended June 30, 2021 was $290,040 compared to none for the quarter ended June 30, 2020. Net service revenue was for engineering services performed under a Master Services Agreement with Auris Health, Inc. (“Auris Health”). Auris Health is a part of the Johnson & Johnson family of companies. Under the agreement, we will collaborate on the integration of AEM technology into monopolar instrumentation produced by Auris Health for advanced surgical applications. The engineering services are ongoing.

Gross profit. Gross profit for the quarter ended June 30, 2021 of $1,026,968 represented an increase of 59% from gross profit of $646,874 for the quarter ended June 30, 2020. Gross profit increased in line with increased revenue. Gross profit as a percentage of sales (gross margins) was 51% for the quarter ended June 30, 2021 and 48% for the quarter ended June 30, 2020. The gross margin increase from last year’s quarter was primarily the result of more units of product produced, thereby resulting in a lower labor and overhead cost per unit.

Sales and marketing expenses. Sales and marketing expenses of $528,474 for the quarter ended June 30, 2021 represented an increase of 43% from sales and marketing expenses of $367,648 for the quarter ended June 30, 2020. The increase was the result of higher commissions on higher product revenue, increased sales samples, and travel.

 

General and administrative expenses. General and administrative expenses of $326,721 for the quarter ended June 30, 2021 represented an increase of 14% from general and administrative expenses of $287,082 for the quarter ended June 30, 2020. The increase was the result of an increase to compensation and reduced by bad debt accrual.

 

Research and development expenses. Research and development expenses of $176,875 for the quarter ended June 30, 2021 represented an increase of 25% compared to $141,607 for the quarter ended June 30, 2020. The increase was the result of an increase of test materials.

 

Net loss. Net loss was $6,842 for the quarter ended June 30, 2021 compared to net loss of $139,305 for the quarter ended June 30, 2020. The net loss decrease was principally a result of service revenue that was not recognized in the prior year.

 

The results of operations for the three months ended June 30, 2021 are not necessarily indicative of the results of operations for all or any part of the balance of the fiscal year.

 

Liquidity and Capital Resources

 

To date, a significant portion of our operating funds have been provided by issuances of our common stock and warrants, and the exercise of stock options to purchase our common stock. Common stock and additional paid in capital totaled $24,274,171 from inception through June 30, 2021.

 

During January 2021, we canceled our relationship with Crestmark Bank. We had no borrowings and incurred a $20,000 exit fee.

 

On August 4, 2020, we received $150,000 in loan funding from the U.S. Small Business Administration (“SBA”) under the Economic Injury Disaster Loan (“EIDL”) program administered by the SBA, which program was expanded pursuant to the CARES Act. The EIDL is evidenced by a promissory note, dated August 1, 2020 in the original principal amount of $150,000 with the SBA, the lender. Under the terms of the Note, interest accrues on the outstanding principal at the rate of 3.75% per annum. The term of the Note is thirty years, though it may be payable sooner upon an event of default under the Note. Under the Note, we will be obligated to make equal monthly payments of principal and interest of $731 beginning on August 1, 2021 through the maturity date of August 1, 2050. The Note may be prepaid in part or in full, at any time, without penalty.

 

During January 2021, we entered into a note agreement with U.S. Bank for $92,000. The note is for five years at a 5% interest rate and the proceeds were used to purchase equipment. The note is secured by the equipment.

 

 

15 
 
 

 

On February 8, 2021, we entered into an unsecured promissory note under the PPP for a principal amount of $533,118. The PPP was established under the Consolidated Appropriations Act of 2020, enacted December 27, 2020.  Under the terms of the CARES Act, a PPP loan recipient may apply for, and be granted, forgiveness for all or a portion of loans granted under the PPP. Such forgiveness will be determined based upon the use of loan proceeds for payroll costs, rent and utility costs, and the maintenance of employee and compensation levels. This was our second PPP loan. On April 17, 2020, we entered into an unsecured promissory note under the PPP for a principal amount of $598,567. In the quarter that ended December 31, 2020, we achieved the requirements for forgiveness, and all of the $598,567 was forgiven. We recognized the forgiveness as extinguishment of debt income of $598,567. We expect that we will achieve the requirements for forgiveness of the current note.

 

Our operations used $128,049 of cash during the three months ended June 30, 2021 on net revenue of $2,008,444. Cash was principally used by an increase to inventories and provided by an increase to accounts payable. The amounts of cash used by operations for the three months ended June 30, 2021 are not necessarily indicative of the expected amounts of cash to be generated from or used in operations in fiscal year 2021. At June 30, 2021, we had $1,328,669 in cash available to fund future operations. Our working capital was $2,923,850 at June 30, 2021 compared to $2,921,743 at March 31, 2020. Current liabilities were $1,251,190 at June 30, 2021 compared to $1,176,251 at March 31, 2020. We have a noncancelable lease agreement for our facilities at 6797 Winchester Circle, Boulder, Colorado. The lease expires October 31, 2024.

 

In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842) (“ASU 2016-02”), which modified lease accounting for both lessees and lessors to increase transparency and comparability by recognizing lease assets and lease liabilities by lessees for those leases classified as operating leases under previous accounting standards and disclosing key information about leasing arrangements. The primary impact for us was the balance sheet recognition of right-of-use (“ROU”) assets and lease liabilities for operating leases as a lessee.

 

Operating lease ROU assets and operating lease liabilities are recognized based on the present value of the future minimum lease payments over the lease term at commencement date. ROU assets also include any initial direct costs incurred and any lease payments made at or before the lease commencement date, less lease incentives received. We use our incremental borrowing rate based on the information available at the commencement date in determining the lease liabilities as our leases do not provide an implicit rate. Lease expense is recognized on a straight-line basis over the lease term.

 

The minimum future lease payment, by fiscal year, as of June 30, 2021 is as follows:

Fiscal Year  Amount
 2022   $270,667 
 2023    372,167 
 2024    386,667 
 2025    229,722 
 Total   $1,259,223 

 

The minimum future EIDL payment, by fiscal year, as of June 30, 2021 is as follows:

 

Fiscal Year  Amount
 2022    2,770 
 2023    3,091 
 2024    3,208 
 2025    3,331 
 2026    3,457 
 Thereafter    136,143 
 Total   $152,000 

 

 

The minimum future principal U.S. Bank payment, by fiscal year, as of June 30, 2021 is as follows:

 

Fiscal Year  Amount
 2022    18,400 
 2023    18,400 
 2024    18,400 
 2025    18,400 
 2026    11,720 
 Total   $85,320 

 

 

Aside from the operating lease, EIDL loan and U.S. Bank loan, we do not have any material contractual commitments requiring settlement in the future.

 

16 
 
 

 

As of June 30, 2021, the following table shows our contractual obligations for the periods presented:

 

   Payment due by period
Contractual obligations  Totals 

Less than

1 year

  1-3 years  3-5 years 

More than

5 years

Operating lease obligations  $1,259,223   $363,709   $723,223   $172,291   $—   
EIDL loan   152,000    3,543    6,211    5,955    136,291 
U.S. Bank loan   85,320    18,400    36,800    30,120    —   
Total  $1,496,543   $385,652   $766,234   $208,366   $136,291 

 

Our fiscal year 2022 operating plan is focused on increasing new accounts, retaining existing customers, growing revenue, increasing gross profits and conserving cash. We are investing in research and development efforts to develop next generation versions of the AEM product line. We have invested in manufacturing property and equipment to manufacture disposable scissors inserts internally and to reduce our cost of product revenue. We cannot predict with certainty the expected revenue, gross profit, net income or loss and usage of cash for fiscal year 2022. If we are unable to manage our business operations in line with budget expectations, it could have a material adverse effect on our business viability, financial position, results of operations and cash flows.

 

Income Taxes

 

As of March 31, 2021, net operating loss carryforwards totaling approximately $7.1 million are available to reduce taxable income in the future. The net operating loss carryforwards expire, if not previously utilized, at various dates beginning in the fiscal year ending March 31, 2022. We have not paid income taxes since our inception. The Tax Reform Act of 1986 and other income tax regulations contain provisions which may limit the net operating loss carryforwards available to be used in any given year if certain events occur, including changes in ownership interests. We have established a valuation allowance for the entire amount of our deferred tax asset since inception due to our history of losses. Should we achieve sufficient, sustained income in the future, we may conclude that some or all of the valuation allowance should be reversed. If some or all of the valuation allowance were reversed, then, to the extent of the reversal, a tax benefit would be recognized which would result in an increase to net income.

 

Critical Accounting Policies and Estimates

 

Our discussion and analysis of our financial condition and results of operations are based upon our financial statements, which have been prepared in accordance with accounting principles generally accepted in the United States. The preparation of these financial statements requires us to make estimates and judgments that affect the reported amounts of assets, liabilities, sales and expenses, and related disclosure of contingent assets and liabilities. On an on-going basis, we evaluate our estimates, including those related to bad debts, inventories, sales returns, contingencies and litigation. We base our estimates on historical experience and on various other assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates under different assumptions or conditions. We believe the following critical accounting policies affect the more significant judgments and estimates used in the preparation of our financial statements.

 

We record revenue at a single point in time, when control is transferred to the customer, which is consistent with past practice. We will continue to apply our current business processes, policies, systems and controls to support recognition and disclosure. Our shipping policy is FOB Shipping Point. We recognize revenue from sales to stocking distributors when there is no right of return, other than for normal warranty claims. We have no ongoing obligations related to product sales, except for normal warranty obligations. We evaluated the requirement to disaggregate revenue, and concluded that substantially all of its revenue comes from multiple products within a line of medical devices. Our engineering service contracts are billed on a time and materials basis and revenue is recognized over time as the services are performed.

 

 

17 
 
 

 

We maintain allowances for doubtful accounts for estimated losses resulting from the inability of our customers to make required payments. If the financial condition of our customers were to deteriorate, resulting in an impairment of their ability to make payments, additional allowances would be required, which would increase our expenses during the periods in which any such allowances were made. The amount recorded as a provision for bad debts in each period is based upon our assessment of the likelihood that we will be paid on our outstanding receivables, based on customer-specific as well as general considerations. To the extent that our estimates prove to be too high, and we ultimately collect a receivable previously determined to be impaired, we may record a reversal of the provision in the period of such determination.

 

We provide for the estimated cost of product warranties at the time sales are recognized. While we engage in extensive product quality programs and processes, including actively monitoring and evaluating the quality of our component suppliers, we have experienced some costs related to warranties. The warranty accrual is based on historical experience and is adjusted based on current experience. Should actual warranty experience differ from our estimates, revisions to the estimated warranty liability would be required.

 

We reduce inventory for estimated obsolete or unmarketable inventory equal to the difference between the cost of inventory and the estimated realizable value based on assumptions about future demand and market conditions. If actual market conditions are less favorable than those projected by management, additional inventory write-downs may be required. Any write-downs of inventory would reduce our reported net income during the period in which such write-downs were applied. To the extent that our estimates prove to be too high, and we ultimately utilize or sell inventory previously determined to be impaired, we may record a reversal of the provision in the period of such determination.

 

We recognize deferred income tax assets and liabilities for the expected future income tax consequences, based on enacted tax laws, of temporary differences between the financial reporting and tax bases of assets and liabilities. Deferred tax assets are then reduced, if deemed necessary, by a valuation allowance for the amount of any tax benefits, which, more likely than not based on current circumstances, are not expected to be realized. Should we maintain sufficient, sustained income in the future, we may conclude that all or some of the valuation allowance should be reversed.

 

Property and equipment are stated at cost, with depreciation computed over the estimated useful lives of the assets, generally five to seven years. We use the straight-line method of depreciation for property and equipment. Leasehold improvements are depreciated over the shorter of the remaining lease term or the estimated useful life of the asset. Maintenance and repairs are expensed as incurred and major additions, replacements and improvements are capitalized.

 

We amortize our patent costs over their estimated useful lives, which is typically the remaining statutory life. From time to time, we may be required to adjust these useful lives of our patents based on advances in technology, competitor actions, and the like. We review the recorded amounts of patents at each period end to determine if their carrying amount is still recoverable based on our expectations regarding sales of related products. Such an assessment, in the future, may result in a conclusion that the assets are impaired, with a corresponding charge against earnings.

 

We currently estimate forfeitures for stock-based compensation expense related to employee stock options at 40% and evaluate the forfeiture rate quarterly. Other assumptions that are used in calculating stock-based compensation expense include risk-free interest rate, expected life, expected volatility and expected dividend.

 

18 
 
 

 

ITEM 4. CONTROLS AND PROCEDURES

 

Management’s Evaluation of Disclosures Controls and Procedures

 

Our management, comprised of our Chief Executive Officer (CEO) and Principal Financial and Accounting Officer (PFAO) evaluated the effectiveness of our disclosure controls and procedures as of June 30, 2021. The term “disclosure controls and procedures,” as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act, means controls and other procedures of a company that are designed to ensure that information required to be disclosed by a company in the reports that it files or submits under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and forms. Based on that evaluation, and taking the matters described below into account, the Company’s CEO and PFAO have concluded that our disclosure controls and procedures over financial reporting were not effective during reporting period ended June 30, 2021.

 

Management’s Report on Internal Control Over Financial Reporting

 

Our management is responsible for establishing and maintaining adequate internal control over our financial reporting. “Internal control over financial reporting” is defined in Rule 13a-15(f) or 15d-15(f) under the Exchange Act as a process designed by, or under the supervision of, a company’s principal executive and principal financial officers and effected by a company’s board of directors, management and other personnel to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements in accordance with U.S. generally accepted accounting principles and includes those policies and procedures that:

 

●  pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of a company;

●  provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with U.S. generally accepted accounting principles and that receipts and expenditures of a company are being made only in accordance with authorizations of management and directors of a company; and

● provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use, or disposition of a company’s assets that could have a material effect on the financial statements.

 

A material weakness is a control deficiency, or combination of control deficiencies, such that there is a reasonable possibility that a material misstatement of the annual or interim financial statements will not be prevented or detected on a timely basis.

 

Our internal control system was designed to provide reasonable assurance to our management and board of directors regarding the preparation and fair presentation of published financial statements. All internal control systems, no matter how well designed, have inherent limitations, which may not prevent or detect misstatements. Therefore, even those systems determined to be effective can provide only reasonable assurance with respect to financial statement preparation and presentation. Projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.

 

Based upon our evaluation of internal controls, our management determined that our controls over financial reporting were not adequate, specifically as it relates to our entity-level control environment, which inhibits management’s ability to ensure complex accounting calculations are performed correctly. As such, our CEO and PFAO have concluded that our disclosure controls and procedures contain a material weakness as of the end of the period covered by this Report. Because of the material weaknesses identified, a reasonable possibility exists that a material misstatement in our financial statements will not be prevented or detected on a timely basis. While our internal controls are established and followed, it is clear by the identified weaknesses that they were not operating as they should be. Management believes that this was the case due to our limited staff. However, our Chief Executive Officer and our Principal Financial and Accounting Officer, believe that the financial statements included in this quarterly report on Form 10-Q present, in all material respects, our financial position, results of operations and cash flows for the periods presented, in conformity with U.S. GAAP.

 

This Quarterly Report on Form 10-Q does not include an attestation report of our independent registered public accounting firm regarding internal control over financial reporting due to an exemption provided by the Dodd-Frank Wall Street Reform and Consumer Protection Act, or the Dodd-Frank Act, enacted into law in July 2010. The Dodd-Frank Act provides smaller public companies and debt-only issuers with a permanent exemption from the requirement to obtain an external audit on the effectiveness of internal financial reporting controls provided in Section 404(b) of the Sarbanes- Oxley Act. We are a smaller reporting company and are eligible for this exemption under the Dodd-Frank Act. We will continue to monitor the effectiveness of our internal control over financial reporting in the areas affected by the facts described above and employ any additional tools and resources deemed necessary to ensure that our financial statements are fairly stated in all material respects.

 

 

 

 

19 
 
 

 

 

PART II.

 

ITEM 1.  LEGAL PROCEEDINGS 

 

From time to time, we may become involved in legal proceedings arising in the ordinary course of our business. We are not currently aware of any such proceedings or claims that we believe will have, individually or in the aggregate, a material adverse effect on our business, financial condition or results of operations.

 

ITEM 1A.  RISK FACTORS

 

In addition to the information set forth in this Form 10-Q, you should carefully consider the risk factors disclosed under the heading “Risk Factors” in Part I, Item 1A of our Annual Report on Form 10-K for the year ended March 31, 2021. There have been no material changes to our risk factors from those included in our Annual Report on Form 10-K for the year ended March 31, 2021.

 

ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS

 

None.

  

Issuer Purchases of Equity Securities

 

We did not repurchase any of our equity securities during the three months ended March 31, 2021.

 

ITEM 3. DEFAULTS UPON SENIOR SECURITIES

 

None.

 

ITEM 4. MINE SAFETY DISCLOSURES

 

None.

 

ITEM 5. OTHER INFORMATION 

 

None.

 

20 
 
 

 

ITEM 6. EXHIBITS 

 

Tthe following exhibits are filed with this report on Form 10-Q or are incorporated by reference:

 

3.1Articles of Incorporation of the Company, as amended. (Incorporated by reference from Registration Statement #333-4118-D dated June 25, 1996).
3.2Bylaws of the Company. (Incorporated by reference from Current Report on Form 8-K filed on October 30, 2007).
3.3First Amended and Restated Bylaws (incorporated by reference to Exhibit 3.2 to our Current Report on Form 8-K filed on May 31, 2017).
4.1Form of certificate for shares of Common Stock. (Incorporated by reference from Registration Statement #333-4118-D dated June 25, 1996).
4.2Description of Capital Stock. (Incorporated by reference from Annual Report on Form 10-K filed on June 14, 2019)
31.1Certification of President and CEO under Rule 13a-14(a) of the Exchange Act (filed herewith).
31.2Certification of Principal Financial and Accounting Officer under Rule 13a-14(a) of the Exchange Act (filed herewith).
32.1Certifications of President and CEO and Principal Financial and Accounting Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (filed herewith).
101The following materials from Encision Inc.’s Quarterly Report on Form 10-Q for the quarter ended June 30, 2021, formatted in XBRL (Extensible Business Reporting Language): (i) the unaudited Condensed Balance Sheets, (ii) the unaudited Condensed Statements of Income, (iii) the unaudited Condensed Statements of Cash Flows, and (iv) Notes to Condensed Financial Statements, tagged at Level I.

 

 

 

 

21 
 
 

 

 

 

SIGNATURE

 

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

 

  Encision Inc.
   
August 13, 2021  By: /s/ Mala Ray
Date   Mala Ray

Controller

Principal Accounting Officer &

Principal Financial Officer

 

 

 

 

22 
 
 

 

 

 

 

EX-31.1 2 ex31x1.htm EXHIBIT 31.1

 

Exhibit 31.1

 

CERTIFICATIONS

 

I, Gregory Trudel, certify that:

 

1.I have reviewed this quarterly report on Form 10-Q of Encision Inc.;

 

2.Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

 

3.Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

 

4.The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

 

a)Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

 

b)Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

 

c)Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

 

d)Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and,

 

5.The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

 

a)All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

 

b)Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

 

 
Dated: August 13, 2021  
  By: /s/ Gregory Trudel
   

Gregory Trudel

President and CEO

 

 

EX-31.2 3 ex31x2.htm EXHIBIT 31.2

 

Exhibit 31.1

 

CERTIFICATIONS

 

I, Mala Ray, certify that:

 

1.I have reviewed this quarterly report on Form 10-Q of Encision Inc.;

 

2.Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

 

3.Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

 

4.The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

 

a)Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

 

b)Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

 

c)Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

 

d)Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and,

 

5.The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

 

a)All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

 

b)Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

 

 
Dated: August 13, 2021  
  By: /s/ Mala Ray
   

Mala Ray

Controller, Principal Accounting Officer and

Principal Financial Officer

 

EX-32.1 4 ex32x1.htm EXHIBIT 32.1

Exhibit 32.1

 

 

CERTIFICATIONS OF PERIODIC REPORT

 

 

I, Gregory Trudel, President and CEO of Encision Inc. (the “Company”), hereby certify, pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, 18 U.S.C. Section 1350, that:

 

the Quarterly Report on Form 10-Q of the Company for the three months ended June 30, 2021 (the “Report”) fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934 (15 U.S.C. 78m or 78o(d)); and

 

the information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company for the period covered by the Report.

 

Dated: August 13, 2021

 

/s/ Gregory Trudel

Gregory Trudel

President and CEO

 

 

 

 

 

 

I, Mala Ray, Controller and Principal Accounting Officer of Encision Inc. (the “Company”), hereby certify, pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, 18 U.S.C. Section 1350, that:

 

the Quarterly Report on Form 10-Q of the Company for the three months ended June 30, 2021 (the “Report”) fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934 (15 U.S.C. 78m or 78o(d)); and

 

the information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company for the period covered by the Report.

 

Dated: August 13, 2021

 

/s/ Mala Ray

Mala Ray

Controller, Principal Accounting Officer and

Principal Financial Officer

 

 

 

EX-101.SCH 5 ecia-20210630.xsd XBRL SCHEMA FILE 00000001 - Document - Cover link:presentationLink link:calculationLink link:definitionLink 00000002 - Statement - Condensed Balance Sheets (Unaudited) link:presentationLink link:calculationLink link:definitionLink 00000003 - Statement - Condensed Balance Sheets (Unaudited) (Parenthetical) link:presentationLink link:calculationLink link:definitionLink 00000004 - Statement - Condensed Statements of Operations (Unaudited) link:presentationLink link:calculationLink link:definitionLink 00000005 - Statement - Condensed Statements of Cash Flows (Unaudited) link:presentationLink link:calculationLink link:definitionLink 00000006 - Disclosure - ORGANIZATION AND NATURE OF BUSINESS link:presentationLink link:calculationLink link:definitionLink 00000007 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES link:presentationLink link:calculationLink link:definitionLink 00000008 - Disclosure - Basic and Diluted Income and Loss per Common Share link:presentationLink link:calculationLink link:definitionLink 00000009 - Disclosure - COMMITMENTS AND CONTINGENCIES link:presentationLink link:calculationLink link:definitionLink 00000010 - Disclosure - SHARE-BASED COMPENSATION link:presentationLink link:calculationLink link:definitionLink 00000011 - Disclosure - RELATED PARTY TRANSACTION link:presentationLink link:calculationLink link:definitionLink 00000012 - Disclosure - SUBSEQUENT EVENTS link:presentationLink link:calculationLink link:definitionLink 00000013 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) link:presentationLink link:calculationLink link:definitionLink 00000014 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) link:presentationLink link:calculationLink link:definitionLink 00000015 - Disclosure - Basic and Diluted Income and Loss per Common Share (Tables) link:presentationLink link:calculationLink link:definitionLink 00000016 - Disclosure - COMMITMENTS AND CONTINGENCIES (Tables) link:presentationLink link:calculationLink link:definitionLink 00000017 - Disclosure - SHARE-BASED COMPENSATION (Tables) link:presentationLink link:calculationLink link:definitionLink 00000018 - Disclosure - ORGANIZATION AND NATURE OF BUSINESS (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 00000019 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) link:presentationLink link:calculationLink link:definitionLink 00000020 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1) link:presentationLink link:calculationLink link:definitionLink 00000021 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 00000022 - Disclosure - BASIC AND DILUTED INCOME AND LOSS PER COMMON SHARE (Details) link:presentationLink link:calculationLink link:definitionLink 00000023 - Disclosure - COMMITMENTS AND CONTINGENCIES (Details) link:presentationLink link:calculationLink link:definitionLink 00000024 - Disclosure - COMMITMENTS AND CONTINGENCIES (Details 1) link:presentationLink link:calculationLink link:definitionLink 00000025 - Disclosure - COMMITMENTS AND CONTINGENCIES (Details 2) link:presentationLink link:calculationLink link:definitionLink 00000026 - Disclosure - COMMITMENTS AND CONTINGENCIES (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 00000027 - Disclosure - SHARE-BASED COMPENSATION (Details) link:presentationLink link:calculationLink link:definitionLink 00000028 - Disclosure - SHARE-BASED COMPENSATION (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 00000029 - Disclosure - RELATED PARTY TRANSACTION (Details Narrative) link:presentationLink link:calculationLink link:definitionLink EX-101.CAL 6 ecia-20210630_cal.xml XBRL CALCULATION FILE EX-101.DEF 7 ecia-20210630_def.xml XBRL DEFINITION FILE EX-101.LAB 8 ecia-20210630_lab.xml XBRL LABEL FILE Product and Service [Axis] Product [Member] Service [Member] Related Party [Axis] Lease Payment [Member] Long-term Debt, Type [Axis] S B A [Member] E I D L [Member] P P P Loan [Member] E I D L Payment [Member] U S Bank Payment [Member] Income Statement Location [Axis] Cost of Sales [Member] Selling and Marketing Expense [Member] General and Administrative Expense [Member] Research and Development Expense [Member] Director [Member] Cover [Abstract] Document Type Amendment Flag Amendment Description Document Registration Statement Document Annual Report Document Quarterly Report Document Transition Report Document Shell Company Report Document Shell Company Event Date Document Period Start Date Document Period End Date Document Fiscal Period Focus Document Fiscal Year Focus Current Fiscal Year End Date Entity File Number Entity Registrant Name Entity Central Index Key Entity Primary SIC Number Entity Tax Identification Number Entity Incorporation, State or Country Code Entity Address, Address Line One Entity Address, Address Line Two Entity Address, Address Line Three Entity Address, City or Town Entity Address, State or Province Entity Address, Country Entity Address, Postal Zip Code Country Region City Area Code Local Phone Number Extension Written Communications Soliciting Material Pre-commencement Tender Offer Pre-commencement Issuer Tender Offer Title of 12(b) Security No Trading Symbol Flag Trading Symbol Security Exchange Name Title of 12(g) Security Security Reporting Obligation Annual Information Form Audited Annual Financial Statements Entity Well-known Seasoned Issuer Entity Voluntary Filers Entity Current Reporting Status Entity Interactive Data Current Entity Filer Category Entity Small Business Entity Emerging Growth Company Elected Not To Use the Extended Transition Period Document Accounting Standard Other Reporting Standard Item Number Entity Shell Company Entity Public Float Entity Bankruptcy Proceedings, Reporting Current Entity Common Stock, Shares Outstanding Documents Incorporated by Reference [Text Block] Statement of Financial Position [Abstract] ASSETS Current assets: Cash Accounts receivable, net of allowance for doubtful accounts of $10,000 at June 30, 2021 and $35,000 at March 31, 2021 Inventories, net of reserve for obsolescence of $21,000 at June 30, 2021 and $70,000 at March 31, 2021 Prepaid expenses and other assets Total current assets Equipment: Furniture, fixtures and equipment, at cost Accumulated depreciation Equipment, net Right of use asset Patents, net of accumulated amortization of $243,488 at June 30, 2021 and $317,821 at March 31, 2021 Other assets TOTAL ASSETS LIABILITIES AND SHAREHOLDERS’ EQUITY Current liabilities: Accounts payable Secured notes Accrued compensation Other accrued liabilities Accrued lease liability Total current liabilities Long-term liability: Secured notes Accrued lease liability Unsecured promissory note Total liabilities Commitments and contingencies (Note 4) Shareholders’ equity: Preferred stock, no par value: 10,000,000 shares authorized; none issued and outstanding Common stock and additional paid-in capital, no par value: 100,000,000 shares authorized; 11,582,641 issued and outstanding at June 30, 2021 and March 31,2021 Accumulated (deficit) Total shareholders’ equity TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY Accounts receivable, allowance for doubtful accounts Inventories, reserve for obsolescence Accumulated amortization Preferred stock, shares authorized Preferred stock, shares issued Preferred stock, shares outstanding Common stock and additional paid-in capital, shares authorized Common stock and additional paid-in capital, shares issued Common stock and additional paid-in capital, shares outstanding Statement [Table] Statement [Line Items] NET REVENUE: Total revenue COST OF REVENUE: Total cost of revenue GROSS PROFIT OPERATING EXPENSES: Sales and marketing General and administrative Research and development Total operating expenses OPERATING (LOSS) OTHER INCOME (EXPENSE): Interest expense, net Other income, net Interest expense and other income, net (LOSS) BEFORE PROVISION FOR INCOME TAXES Provision for income taxes NET (LOSS) Net (loss) per share—basic and diluted Weighted average shares—basic and diluted Statement of Cash Flows [Abstract] Cash flows (used in) operating activities: Net (loss) Adjustments to reconcile net (loss) to net cash (used in) operating activities: Depreciation and amortization Stock-based compensation expense related to stock options (Recovery from) provision for doubtful accounts, net change Provision for (recovery from) for inventory obsolescence, net change Change in operating assets and liabilities: Right of use asset, net Accounts receivable Inventories Prepaid expenses and other assets Accounts payable Accrued compensation and other accrued liabilities Net cash (used in) operating activities Cash flows (used in) investing activities: Acquisition of property and equipment Patent costs Net cash (used in) investing activities Cash flows from (used in) financing activities: (Paydown of) borrowings from credit facility, net change (Paydown of) secured notes Unsecured promissory note Net cash generated by (used in) financing activities Net (decrease) increase in cash Cash, beginning of fiscal year Cash, end of fiscal year Supplemental disclosures of cash flow information: Cash paid during the year for interest Organization, Consolidation and Presentation of Financial Statements [Abstract] ORGANIZATION AND NATURE OF BUSINESS Accounting Policies [Abstract] SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Earnings Per Share [Abstract] Basic and Diluted Income and Loss per Common Share Commitments and Contingencies Disclosure [Abstract] COMMITMENTS AND CONTINGENCIES Equity [Abstract] SHARE-BASED COMPENSATION Related Party Transactions [Abstract] RELATED PARTY TRANSACTION Subsequent Events [Abstract] SUBSEQUENT EVENTS Basis of Presentation Use of Estimates in the Preparation of Financial Statements Cash and Cash Equivalents Fair Value of Financial Instruments Concentration of Credit Risk Inventories Property and Equipment Long-Lived Assets Patents Income Taxes Revenue Recognition Research and Development Expenses Stock-Based Compensation Segment Reporting Recently Issued Accounting Pronouncements Schedule of inventory Schedule of service performs electrical engineering activities for external entities Schedule of basic and diluted net loss per share: Schedule of Defined Benefit Plans Disclosures [Table] Discounted Future Net Cash Flows Relating to Proved Oil and Gas Reserves [Line Items] Schedule of principal U.S. Bank payment Schedule of summarizes stock-based compensation Accumulated deficit Raw materials Finished goods Total gross inventories Less reserve for obsolescence Total net inventories Schedule of Product Information [Table] Product Information [Line Items] Net revenue Cost of revenue Gross profit Operating income (loss) Depreciation and amortization Capital expenditures Equipment and patents, net Federally insured limit Accounts receivable Depreciation expense Unrecognized tax benefits Uncertain tax positions Stock based compensation Weighted-average basic shares outstanding Effect of dilutive securities Weighted-average diluted shares Basic net (loss) per share Diluted net (loss) per share  Antidilutive employee stock options 2022 2023 2024 2025 Total 2026 Thereafter Schedule of Long-term Debt Instruments [Table] Obligation with Joint and Several Liability Arrangement [Line Items] Proceed from loan Principal amount Interest rate Term Debt Instrument, Maturity Date Debt Forgiveness Extinguishment of debt income Stock-based compensation expense related to grants of employee stock options Stock options granted Stock options forfeited Unrecognized compensation costs Schedule of Related Party Transactions, by Related Party [Table] Related Party Transaction [Line Items] Consulting fees paid Assets, Current Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment Property, Plant and Equipment, Net Assets Liabilities, Current Secured Long-term Debt, Noncurrent Operating Lease, Liability, Noncurrent Liabilities Stockholders' Equity Attributable to Parent Liabilities and Equity Operating Expenses Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Noncontrolling Interest Increase (Decrease) in Operating Assets Increase (Decrease) in Accounts Receivable Increase (Decrease) in Inventories Increase (Decrease) in Prepaid Expense and Other Assets Increase (Decrease) in Accounts Payable Payments to Acquire Property, Plant, and Equipment Payments to Acquire Intangible Assets Net Cash Provided by (Used in) Investing Activities PaydownOfBorrowingsFromCreditFacilityNetChange Repayments of Secured Debt UnsecuredPromissoryNote Net Cash Provided by (Used in) Financing Activities Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Period Increase (Decrease), Excluding Exchange Rate Effect Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents Inventory, Gross Depreciation, Depletion and Amortization, Nonproduction Operating Leases, Future Minimum Payments Due EX-101.PRE 9 ecia-20210630_pre.xml XBRL PRESENTATION FILE XML 10 ecia_10q-063021_htm.xml IDEA: XBRL DOCUMENT 0000930775 2021-04-01 2021-06-30 0000930775 2021-07-31 0000930775 2021-06-30 0000930775 2021-03-31 0000930775 2020-04-01 2020-06-30 0000930775 us-gaap:ProductMember 2021-04-01 2021-06-30 0000930775 us-gaap:ProductMember 2020-04-01 2020-06-30 0000930775 us-gaap:ServiceMember 2021-04-01 2021-06-30 0000930775 us-gaap:ServiceMember 2020-04-01 2020-06-30 0000930775 2020-03-31 0000930775 2020-06-30 0000930775 ecia:LeasePaymentMember 2021-04-01 2021-06-30 0000930775 ecia:SBAMember 2021-08-01 2021-08-04 0000930775 ecia:EIDLMember 2020-08-01 0000930775 ecia:EIDLMember 2020-07-30 2020-08-01 0000930775 ecia:PPPLoanMember 2021-02-08 0000930775 ecia:PPPLoanMember 2020-04-17 0000930775 ecia:PPPLoanMember 2021-02-01 2021-02-08 0000930775 ecia:EIDLPaymentMember 2021-04-01 2021-06-30 0000930775 ecia:EIDLPaymentMember 2021-06-30 0000930775 ecia:USBankPaymentMember 2021-04-01 2021-06-30 0000930775 ecia:USBankPaymentMember 2021-06-30 0000930775 us-gaap:CostOfSalesMember 2021-04-01 2021-06-30 0000930775 us-gaap:CostOfSalesMember 2020-04-01 2020-06-30 0000930775 us-gaap:SellingAndMarketingExpenseMember 2021-04-01 2021-06-30 0000930775 us-gaap:SellingAndMarketingExpenseMember 2020-04-01 2020-06-30 0000930775 us-gaap:GeneralAndAdministrativeExpenseMember 2021-04-01 2021-06-30 0000930775 us-gaap:GeneralAndAdministrativeExpenseMember 2020-04-01 2020-06-30 0000930775 us-gaap:ResearchAndDevelopmentExpenseMember 2021-04-01 2021-06-30 0000930775 us-gaap:ResearchAndDevelopmentExpenseMember 2020-04-01 2020-06-30 0000930775 srt:DirectorMember 2021-04-01 2021-06-30 0000930775 srt:DirectorMember 2020-04-01 2020-06-30 iso4217:USD shares iso4217:USD shares pure 0000930775 false --03-31 2021 Q1 10-Q true 2021-06-30 false 001-11789 ENCISION INC. CO 84-1162056 6797 Winchester Circle Boulder CO 80301 303 444-2600 Common Stock, no par value ECIA Yes Yes Non-accelerated Filer true false false 11582641 1328669 1474339 10000 35000 1140971 1024370 21000 70000 1590948 1445134 104452 154151 4165040 4097994 2699106 2695297 2441546 2429580 257560 265717 993731 1060971 243488 317821 209023 213368 26146 20496 5651500 5658546 521026 389088 21170 20397 215659 181686 182914 282102 310421 302978 1251190 1176251 216150 220263 847438 926808 533118 533118 2847896 2856440 10000000 10000000 0 0 0 0 0 0 100000000 100000000 11582641 11582641 11582641 11582641 24274171 24265831 -21470567 -21463725 2803604 2802106 5651500 5658546 1718404 1347567 290040 0 2008444 1347567 838426 700693 143050 0 981476 700693 1026968 646874 528474 367648 326721 287082 176875 141607 1032070 796337 -5102 -149463 -1806 -17483 66 27641 -1740 10158 -6842 -139305 0 0 -6842 -139305 0.00 -0.01 11582641 11582641 -6842 -139305 26783 25784 8340 7534 -25000 -13000 -49000 14000 4687 -20437 91601 -97239 96813 96456 -44049 39757 131938 -52175 -65216 11294 -128049 -164405 6720 -0 7561 4334 -14281 -4334 -0 186541 3340 -0 0 598567 -3340 412026 -145670 243287 1474339 385132 1328669 628419 1806 17483 <p id="xdx_805_eus-gaap--NatureOfOperations_zW0XUPIu76q2" style="font: 10pt Times New Roman, Times, Serif; margin: 0">Note 1. <span style="text-decoration: underline"><span id="xdx_82F_zDq1OPSNzKDe">ORGANIZATION AND NATURE OF BUSINESS</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Encision Inc. is a medical device company that designs, develops, manufactures and markets patented surgical instruments that provide greater safety to, and saves lives of, patients undergoing minimally-invasive surgery. We believe that our patented AEM<sup>®</sup> (Active Electrode Monitoring) surgical instrument technology is changing the marketplace for electrosurgical devices and instruments by providing a solution to a patient safety risk in laparoscopic surgery. Our sales to date have been made principally in the United States.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">We have an accumulated deficit of $<span id="xdx_90B_eus-gaap--RetainedEarningsAccumulatedDeficit_iNI_pp0p0_di_c20210630_zGdmIiBGaVN2" title="Accumulated deficit">21,470,567</span> at June 30, 2021. A significant portion of our operating funds have been provided by issuances of our common stock and warrants, and the exercise of stock options to purchase our common stock. Shareholders’ equity increased by $1,498 since March 31, 2021 as a result of our loss of $(6,842) and share-based compensation of $8,340. Should our liquidity be diminished in the future because of operating losses, we may be required to seek additional capital.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Our strategic marketing and sales plan is designed to expand the use of our products in surgically active hospitals and surgery centers in the United States.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">We have been actively monitoring the novel coronavirus (“COVID-19”) situation and its impact globally. Our production facilities continued to operate during the year as they had prior to the COVID-19 pandemic with minimal change, other than for enhanced safety measures intended to prevent the spread of the virus. The remote working arrangements and travel restrictions imposed by various governments had limited impact on our ability to maintain operations during the year, as our manufacturing operations have generally been exempted from stay-at-home orders. However, we cannot predict the impact of the progression of the COVID-19 pandemic on future results due to a variety of factors, including the continued good health of our employees, the ability of suppliers to continue to operate and deliver, our ability and our customers to maintain operations, continued access to transportation resources, the changing needs and priorities of customers, any further government and/or public actions taken in response to the pandemic and ultimately the length of the pandemic. We will continue to closely monitor the COVID-19 pandemic in order to ensure the safety of our people and our ability to serve our customers and patients worldwide.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> -21470567 <p id="xdx_806_eus-gaap--BasisOfPresentationAndSignificantAccountingPoliciesTextBlock_zBGE1rMwrqo" style="font: 10pt Times New Roman, Times, Serif; margin: 0">Note 2. <span style="text-decoration: underline"><span id="xdx_827_zmwovcP2Cmm8">SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p id="xdx_841_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_zJyiRjqfEXHd" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="text-decoration: underline"><span id="xdx_862_zBznFbXmUCCf">Basis of Presentation</span>.</span> The condensed interim financial statements included herein have been prepared by us, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). Certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles accepted in the United States (“GAAP”) have been condensed or omitted pursuant to such rules and regulations, although we believe that the disclosures made are adequate to make the information presented not misleading. The condensed interim financial statements and notes thereto should be read in conjunction with the financial statements and the notes thereto included in our Annual Report on Form 10-K for the fiscal year ended March 31, 2021 filed on June 23, 2021.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The accompanying condensed interim financial statements have been prepared, in all material respects, in conformity with the standards of accounting measurements and reflect, in the opinion of management, all adjustments necessary to summarize fairly the financial position and results of operations for such periods in accordance with GAAP. All adjustments are of a normal recurring nature. The results of operations for the most recent interim period are not necessarily indicative of the results to be expected for the full year.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p id="xdx_846_eus-gaap--UseOfEstimates_zZTQ97uagyt2" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="text-decoration: underline"><span id="xdx_863_zejsY77kYgt1">Use of Estimates in the Preparation of Financial Statements</span>.</span> The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions. Such estimates and assumptions affect the reported amounts of assets and liabilities as well as disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of sales and expense during the reporting period. Actual results could differ from those estimates.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p id="xdx_84E_eus-gaap--CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy_zFW2uU61xxBc" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="text-decoration: underline"><span id="xdx_866_zMon9KtsX8d1">Cash and Cash Equivalents</span>.</span> For purposes of reporting cash flows, we consider all cash and highly liquid investments with an original maturity of three months or less to be cash equivalents.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p id="xdx_847_eus-gaap--FairValueOfFinancialInstrumentsPolicy_zRwS92ux0eP5" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="text-decoration: underline"><span id="xdx_866_zUpGhnnbuBB">Fair Value of Financial Instruments</span>.</span> Our financial instruments consist of cash, trade receivables, payables, PPP loan and Economic Injury Disaster Loan (“EIDL”) loan. The carrying values of cash and trade receivables approximate their fair value due to their short maturities.The fair values of the EIDL Loan approximates the carrying value based on estimated discounted future cash flows using the current rates at which similar loans would be made.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p id="xdx_847_eus-gaap--ConcentrationRiskCreditRisk_zrZx4orhubd3" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="text-decoration: underline"><span id="xdx_865_zajjNS3zIIpg">Concentration of Credit Risk</span>.</span> Financial instruments, which potentially subject us to concentrations of credit risk, consist of cash and accounts receivable. From time to time, the amount of cash on deposit with financial institutions may exceed the $<span id="xdx_907_eus-gaap--CashFDICInsuredAmount_iI_c20210630_z8w9RuoqyBO9" title="Federally insured limit">250,000</span> federally insured limit at June 30, 2021. We believe that our cash on deposit that exceeds $250,000 with financial institutions is financially sound and the risk of loss is minimal.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">We have no significant off-balance sheet concentrations of credit risk such as foreign exchange contracts, options contracts or other foreign hedging arrangements. We maintain the majority of our cash balances with one financial institution in the form of demand deposits.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Accounts receivable are typically unsecured and are derived from transactions with and from entities in the healthcare industry primarily located in the United States. Accordingly, we may be exposed to credit risk generally associated with the healthcare industry. We maintain allowances for doubtful accounts for estimated losses resulting from the inability of our customers to make required payments. The net accounts receivable balance at June 30, 2021 of $<span id="xdx_906_eus-gaap--AccountsReceivableNetCurrent_c20210630_pp0p0" title="Accounts receivable">1,140,971</span> and at March 31, 2021 of $<span id="xdx_901_eus-gaap--AccountsReceivableNetCurrent_iI_pp0p0_c20210331_zYRD6vY60hse" title="Accounts receivable">1,024,370</span> included no more than 12% from any one customer.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p id="xdx_841_eus-gaap--InventoryPolicyTextBlock_zG5bckTVBm5d" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="text-decoration: underline"><span id="xdx_86A_zieBOKmb55N9">Inventories</span></span>. Inventories are stated at the lower of cost (first-in, first-out basis) or net realizable value. We reduce inventory for estimated obsolete or unmarketable inventory equal to the difference between the cost of inventory and the net realizable value based upon assumptions about future demand and market conditions. If actual market conditions are less favorable than those projected by management, additional inventory write-downs may be required. At June 30, 2021 and March 31, 2021 inventory consisted of the following:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="text-underline-style: double"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_897_eus-gaap--ScheduleOfInventoryCurrentTableTextBlock_zYnJpNJxNd0j" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt"><span id="xdx_8B9_zOt12oarPUoh" style="display: none">Schedule of inventory</span></td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td id="xdx_497_20210630_z5B0OfZHFgvk" style="text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td id="xdx_495_20210331_zjFLLUK6WgQ2" style="text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 12pt; text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2021</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2021</td></tr> <tr id="xdx_404_eus-gaap--InventoryRawMaterials_iI_pp0p0_maIGzdjl_zXdeWUMsbzu5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 66%; text-align: left; padding-left: 5.4pt">Raw materials</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">1,231,083</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">1,038,094</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--InventoryFinishedGoods_iI_pp0p0_maIGzdjl_zr9KGdXhOrhd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Finished goods</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">380,865</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">477,040</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--InventoryGross_iTI_pp0p0_mtIGzdjl_maINzAbl_zcrE1D42xpY" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 5.4pt">Total gross inventories</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,611,948</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,515,134</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--InventoryValuationReserves_iNI_pp0p0_di_msINzAbl_zRNsNpmfC4l4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Less reserve for obsolescence</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(21,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(70,000</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--InventoryNet_iTI_pp0p0_mtINzAbl_zfjzJ6gEaX9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Total net inventories</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">1,590,948</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">1,445,134</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> <p id="xdx_8AC_zsbybXPGB5Zk" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p id="xdx_84E_eus-gaap--PropertyPlantAndEquipmentPolicyTextBlock_zu3yG09NkYFj" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="text-decoration: underline"><span id="xdx_86D_zMKFhTvqRm5a">Property and Equipment</span></span>. Property and equipment are stated at cost, with depreciation computed over the estimated useful lives of the assets, generally five to seven years. Depreciation expense for the three months ended June 30, 2021 and 2020 was $<span id="xdx_90A_eus-gaap--Depreciation_c20210401__20210630_pp0p0" title="Depreciation expense">14,877</span> and $<span id="xdx_90C_eus-gaap--Depreciation_c20200401__20200630_pp0p0" title="Depreciation expense">18,418</span>, respectively. We use the straight-line method of depreciation for property and equipment. Leasehold improvements are depreciated over the shorter of the remaining lease term or the estimated useful life of the asset. Maintenance and repairs are expensed as incurred and major additions, replacements and improvements are capitalized.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p id="xdx_846_eus-gaap--ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_zctzFxW0exz5" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="text-decoration: underline"><span id="xdx_86A_z9uIgQpGiVlb">Long-Lived Assets</span>.</span> Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. A long-lived asset is considered impaired when estimated future cash flows related to the asset, undiscounted and without interest, are insufficient to recover the carrying amount of the asset. If deemed impaired, the long-lived asset is reduced to its estimated fair value. Long-lived assets to be disposed of are reported at the lower of their carrying amount or estimated fair value less cost to sell.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p id="xdx_84E_eus-gaap--IntangibleAssetsFiniteLivedPolicy_zjwo0GZCAMJ5" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="text-decoration: underline"><span id="xdx_86D_zTJNSIXwjxQj">Patents</span>.</span> The costs of applying for patents are capitalized and amortized on a straight-line basis over the lesser of the patent’s economic or legal life (20 years from the date of application in the United States). Capitalized costs are expensed if patents are not issued. We review the carrying value of our patents periodically to determine whether the patents have continuing value and such reviews could result in the conclusion that the recorded amounts have been impaired.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p id="xdx_84A_eus-gaap--IncomeTaxPolicyTextBlock_zvCyNUdosohc" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="text-decoration: underline"><span id="xdx_862_zqHrclg83a87">Income Taxes</span>.</span> We account for income taxes under the provisions of FASB Accounting Standards Codification (“ASC”) Topic 740, “Accounting for Income Taxes” (“ASC 740”). ASC 740 requires recognition of deferred income tax assets and liabilities for the expected future income tax consequences, based on enacted tax laws, of temporary differences between the financial reporting and tax bases of assets and liabilities. ASC 740 also requires recognition of deferred tax assets for the expected future tax effects of all deductible temporary differences, loss carryforwards and tax credit carryforwards. Deferred tax assets are then reduced, if deemed necessary, by a valuation allowance for the amount of any tax benefits, which, more likely than not based on current circumstances, are not expected to be realized. As a result, no provision for income tax is reflected in the accompanying statements of operations. Should we achieve sufficient, sustained income in the future, we may conclude that some or all of the valuation allowance should be reversed. We are required to make many subjective assumptions and judgments regarding our income tax exposures. At June 30, 2021, we had <span id="xdx_900_eus-gaap--UnrecognizedTaxBenefits_iI_do_c20210630_zq6CCFDdRD6l" title="Unrecognized tax benefits">no</span> unrecognized tax benefits, which would affect the effective tax rate if recognized and had <span id="xdx_90A_eus-gaap--LiabilityForUncertainTaxPositionsCurrent_iI_do_c20210630_zCHbNwhKzKM4" title="Uncertain tax positions">no</span> accrued interest, or penalties related to uncertain tax positions.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p id="xdx_842_eus-gaap--RevenueRecognitionPolicyTextBlock_z5fkwzTMSBsd" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="text-decoration: underline"><span id="xdx_86E_zm3dezORC6I9">Revenue Recognition</span>.</span> We record revenue at a single point in time, when control is transferred to the customer. We will continue to apply our current business processes, policies, systems and controls to support recognition and disclosure. Our shipping policy is FOB Shipping Point. We recognize revenue from sales to stocking distributors when there is no right of return, other than for normal warranty claims. We have no ongoing obligations related to product sales, except for normal warranty obligations. As presented on the Statement of Operations our revenue is disaggregated between product revenue and service revenue. As it relates specifically to product revenue, we do not believe further disaggregation is necessary as substantially all of our product revenue comes from multiple products within a line of medical devices. Our engineering service contracts are billed on a time and materials basis and revenue is recognized over time as the services are performed.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p id="xdx_844_eus-gaap--ResearchAndDevelopmentExpensePolicy_zvWwTJqIq37j" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="text-decoration: underline"><span id="xdx_86C_zIZBEPQQOSUj">Research and Development Expenses</span></span>. We expense research and development costs for products and processes as incurred.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p id="xdx_843_eus-gaap--ShareBasedCompensationOptionAndIncentivePlansPolicy_zo8uhmevUVh4" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="text-decoration: underline"><span id="xdx_86B_zYkbvDmTuMQi">Stock-Based Compensation</span></span>. Stock-based compensation is presented in accordance with the guidance of ASC Topic 718, “Compensation – Stock Compensation” (“ASC 718”). Under the provisions of ASC 718, companies are required to estimate the fair value of share-based payment awards on the date of grant using an option-pricing model. The value of the portion of the award that is ultimately expected to vest is recognized as expense over the requisite service periods in our statements of operations.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Stock-based compensation expense recognized under ASC 718 for the three months ended June 30, 2021 and 2020 was $<span id="xdx_907_eus-gaap--ShareBasedCompensation_c20210401__20210630_pp0p0" title="Stock based compensation">8,340</span> and $<span id="xdx_905_eus-gaap--ShareBasedCompensation_c20200401__20200630_pp0p0" title="Stock based compensation">7,534</span>, respectively, which consisted of stock-based compensation expense related to grants of employee stock options.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p id="xdx_847_eus-gaap--SegmentReportingPolicyPolicyTextBlock_zyEroUAZvXq2" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="text-decoration: underline"><span id="xdx_863_zWKAXZCYQupa">Segment Reporting</span>.</span> We have concluded that we have two operating segments, product and service. Product designs, develops, manufactures and markets patented surgical instruments. Service performs electrical engineering activities for external entities.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" id="xdx_89F_ecustom--ScheduleOfServicePerformsElectricalEngineeringActivitiesForExternalEntitiesPolicyTextBlock_zzCNYaUvvib7" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 5.4pt"><span id="xdx_8B8_zioep4XLshze" style="display: none">Schedule of service performs electrical engineering activities for external entities</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="11" style="border-bottom: Black 1pt solid; font-weight: bold">Three Months Ended June 30, 2021</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="11" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Three Months Ended June 30, 2020</td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 12pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b> </b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Product</b></p></td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b> </b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Service</b></p></td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b> </b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>Total</b></p></td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b> </b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Product</b></p></td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b> </b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Service</b></p></td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b> </b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Total</b></p></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; text-align: left; padding-left: 5.4pt">Net revenue</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--Revenues_c20210401__20210630__srt--ProductOrServiceAxis__us-gaap--ProductMember_pp0p0" style="width: 6%; text-align: right" title="Net revenue">1,718,404</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--Revenues_pp0p0_c20210401__20210630__srt--ProductOrServiceAxis__us-gaap--ServiceMember_zzGenHVrDNk1" style="width: 6%; text-align: right" title="Net revenue">290,040</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--Revenues_c20210401__20210630_pp0p0" style="width: 6%; text-align: right" title="Net revenue">2,008,444</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--Revenues_c20200401__20200630__srt--ProductOrServiceAxis__us-gaap--ProductMember_pp0p0" style="width: 6%; text-align: right" title="Net revenue">1,347,567</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--Revenues_pp0p0_d0_c20200401__20200630__srt--ProductOrServiceAxis__us-gaap--ServiceMember_zvonh3qPAV6" style="width: 6%; text-align: right" title="Net revenue">—  </td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--Revenues_c20200401__20200630_pp0p0" style="width: 6%; text-align: right" title="Net revenue">1,347,567</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 5.4pt">Cost of revenue</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--CostOfRevenue_pp0p0_c20210401__20210630__srt--ProductOrServiceAxis__us-gaap--ProductMember_zQas1nkQCbT3" style="text-align: right" title="Cost of revenue">838,426</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--CostOfRevenue_pp0p0_c20210401__20210630__srt--ProductOrServiceAxis__us-gaap--ServiceMember_zegFmtzQ9eDe" style="text-align: right" title="Cost of revenue">143,050</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--CostOfRevenue_c20210401__20210630_pp0p0" style="text-align: right" title="Cost of revenue">981,476</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--CostOfRevenue_pp0p0_c20200401__20200630__srt--ProductOrServiceAxis__us-gaap--ProductMember_zJn7TAoGgsc9" style="text-align: right" title="Cost of revenue">700,693</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--CostOfRevenue_pp0p0_d0_c20200401__20200630__srt--ProductOrServiceAxis__us-gaap--ServiceMember_zBRA2xJ31kca" style="text-align: right" title="Cost of revenue">—  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--CostOfRevenue_c20200401__20200630_pp0p0" style="text-align: right" title="Cost of revenue">700,693</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 5.4pt">Gross profit</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--GrossProfit_c20210401__20210630__srt--ProductOrServiceAxis__us-gaap--ProductMember_pp0p0" style="text-align: right" title="Gross profit">879,978</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--GrossProfit_c20210401__20210630__srt--ProductOrServiceAxis__us-gaap--ServiceMember_pp0p0" style="text-align: right" title="Gross profit">146,990</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--GrossProfit_c20210401__20210630_pp0p0" style="text-align: right" title="Gross profit">1,026,968</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--GrossProfit_c20200401__20200630__srt--ProductOrServiceAxis__us-gaap--ProductMember_pp0p0" style="text-align: right" title="Gross profit">646,874</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--GrossProfit_pp0p0_d0_c20200401__20200630__srt--ProductOrServiceAxis__us-gaap--ServiceMember_z4k7T19ket" style="text-align: right" title="Gross profit">—  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--GrossProfit_c20200401__20200630_pp0p0" style="text-align: right" title="Gross profit">646,874</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 5.4pt">Operating income (loss)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--OperatingIncomeLoss_pp0p0_c20210401__20210630__srt--ProductOrServiceAxis__us-gaap--ProductMember_zJCyVyXVb8V2" style="text-align: right" title="Operating income (loss)">(152,092</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--OperatingIncomeLoss_pp0p0_c20210401__20210630__srt--ProductOrServiceAxis__us-gaap--ServiceMember_z7smfymN7Cil" style="text-align: right" title="Operating income (loss)">146,990</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--OperatingIncomeLoss_pp0p0_c20210401__20210630_z2BeQinEf3Ac" style="text-align: right" title="Operating income (loss)">(5,102</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--OperatingIncomeLoss_pp0p0_c20200401__20200630__srt--ProductOrServiceAxis__us-gaap--ProductMember_zrbXqbIOPEM1" style="text-align: right" title="Operating income (loss)">(149,463</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--OperatingIncomeLoss_pp0p0_d0_c20200401__20200630__srt--ProductOrServiceAxis__us-gaap--ServiceMember_zWh6P0s0zJEc" style="text-align: right" title="Operating income (loss)">—  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--OperatingIncomeLoss_pp0p0_c20200401__20200630_zx95zUcWfmR7" style="text-align: right" title="Operating income (loss)">(149,463</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 5.4pt">Depreciation and amortization</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--DepreciationAndAmortization_c20210401__20210630__srt--ProductOrServiceAxis__us-gaap--ProductMember_pp0p0" style="text-align: right" title="Depreciation and amortization">26,783</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--DepreciationAndAmortization_pp0p0_d0_c20210401__20210630__srt--ProductOrServiceAxis__us-gaap--ServiceMember_zcThWMuuDsee" style="text-align: right" title="Depreciation and amortization">—  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--DepreciationAndAmortization_c20210401__20210630_pp0p0" style="text-align: right" title="Depreciation and amortization">26,783</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--DepreciationAndAmortization_c20200401__20200630__srt--ProductOrServiceAxis__us-gaap--ProductMember_pp0p0" style="text-align: right" title="Depreciation and amortization">25,784</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--DepreciationAndAmortization_pp0p0_d0_c20200401__20200630__srt--ProductOrServiceAxis__us-gaap--ServiceMember_zHZ3hLr23OJa" style="text-align: right" title="Depreciation and amortization">—  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--DepreciationAndAmortization_c20200401__20200630_pp0p0" style="text-align: right" title="Depreciation and amortization">25,784</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 5.4pt">Patent and capital expenditures</td><td style="font-size: 12pt"> </td> <td style="font-size: 12pt; text-align: left"> </td><td id="xdx_988_eus-gaap--CapitalExpenditureDiscontinuedOperations_c20210401__20210630__srt--ProductOrServiceAxis__us-gaap--ProductMember_pp0p0" style="font-size: 12pt; text-align: right" title="Capital expenditures">14,281</td><td style="font-size: 12pt; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--CapitalExpenditureDiscontinuedOperations_pp0p0_d0_c20210401__20210630__srt--ProductOrServiceAxis__us-gaap--ServiceMember_zPbu2qZfGeSh" style="text-align: right" title="Capital expenditures">—  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--CapitalExpenditureDiscontinuedOperations_c20210401__20210630_pp0p0" style="text-align: right" title="Capital expenditures">14,281</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--CapitalExpenditureDiscontinuedOperations_c20200401__20200630__srt--ProductOrServiceAxis__us-gaap--ProductMember_pp0p0" style="text-align: right" title="Capital expenditures">4,334</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--CapitalExpenditureDiscontinuedOperations_pp0p0_d0_c20200401__20200630__srt--ProductOrServiceAxis__us-gaap--ServiceMember_zOLsTaW77bei" style="text-align: right" title="Capital expenditures">—  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--CapitalExpenditureDiscontinuedOperations_c20200401__20200630_pp0p0" style="text-align: right" title="Capital expenditures">4,334</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 5.4pt">Equipment and patents, net</td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_ecustom--EquipmentAndPatentsNet_c20210401__20210630__srt--ProductOrServiceAxis__us-gaap--ProductMember_pp0p0" style="text-align: right" title="Equipment and patents, net">466,583</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_ecustom--EquipmentAndPatentsNet_pp0p0_d0_c20210401__20210630__srt--ProductOrServiceAxis__us-gaap--ServiceMember_zHzzPVQ7ilEl" style="text-align: right" title="Equipment and patents, net">—  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_ecustom--EquipmentAndPatentsNet_c20210401__20210630_pp0p0" style="text-align: right" title="Equipment and patents, net">466,583</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_986_ecustom--EquipmentAndPatentsNet_c20200401__20200630__srt--ProductOrServiceAxis__us-gaap--ProductMember_pp0p0" style="text-align: right" title="Equipment and patents, net">479,085</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98B_ecustom--EquipmentAndPatentsNet_pp0p0_d0_c20200401__20200630__srt--ProductOrServiceAxis__us-gaap--ServiceMember_zT1Zu9xGes9i" style="text-align: right" title="Equipment and patents, net">—  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_988_ecustom--EquipmentAndPatentsNet_c20200401__20200630_pp0p0" style="text-align: right" title="Equipment and patents, net">479,085</td><td style="text-align: left"> </td></tr> </table> <p id="xdx_8A5_zTengsiVEBEf" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p id="xdx_841_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zE1avzfFydbg" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="text-decoration: underline"><span id="xdx_864_zfpmjArYf9B">Recently Issued Accounting Pronouncements</span>.</span> In June 2016, the FASB issued ASU 2016-13, “Measurement of Credit Losses on Financial Instruments”. ASU 2016-13 adds a current expected credit loss (“CECL”) impairment model to U.S. GAAP that is based on expected losses rather than incurred losses. Modified retrospective adoption is required with any cumulative-effect adjustment recorded to retained earnings as of the beginning of the period of adoption. ASU 2016-13 is effective for fiscal years beginning after December 15, 2019, excluding smaller reporting entities, which will be effective for fiscal years beginning after December 15, 2022. We will adopt ASU 2016-13 beginning April 1, 2023 and do not expect the application of the CECL impairment model to have a significant impact on our allowance for uncollectible amounts for accounts receivable.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p id="xdx_841_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_zJyiRjqfEXHd" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="text-decoration: underline"><span id="xdx_862_zBznFbXmUCCf">Basis of Presentation</span>.</span> The condensed interim financial statements included herein have been prepared by us, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). Certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles accepted in the United States (“GAAP”) have been condensed or omitted pursuant to such rules and regulations, although we believe that the disclosures made are adequate to make the information presented not misleading. The condensed interim financial statements and notes thereto should be read in conjunction with the financial statements and the notes thereto included in our Annual Report on Form 10-K for the fiscal year ended March 31, 2021 filed on June 23, 2021.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The accompanying condensed interim financial statements have been prepared, in all material respects, in conformity with the standards of accounting measurements and reflect, in the opinion of management, all adjustments necessary to summarize fairly the financial position and results of operations for such periods in accordance with GAAP. All adjustments are of a normal recurring nature. The results of operations for the most recent interim period are not necessarily indicative of the results to be expected for the full year.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p id="xdx_846_eus-gaap--UseOfEstimates_zZTQ97uagyt2" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="text-decoration: underline"><span id="xdx_863_zejsY77kYgt1">Use of Estimates in the Preparation of Financial Statements</span>.</span> The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions. Such estimates and assumptions affect the reported amounts of assets and liabilities as well as disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of sales and expense during the reporting period. Actual results could differ from those estimates.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p id="xdx_84E_eus-gaap--CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy_zFW2uU61xxBc" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="text-decoration: underline"><span id="xdx_866_zMon9KtsX8d1">Cash and Cash Equivalents</span>.</span> For purposes of reporting cash flows, we consider all cash and highly liquid investments with an original maturity of three months or less to be cash equivalents.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p id="xdx_847_eus-gaap--FairValueOfFinancialInstrumentsPolicy_zRwS92ux0eP5" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="text-decoration: underline"><span id="xdx_866_zUpGhnnbuBB">Fair Value of Financial Instruments</span>.</span> Our financial instruments consist of cash, trade receivables, payables, PPP loan and Economic Injury Disaster Loan (“EIDL”) loan. The carrying values of cash and trade receivables approximate their fair value due to their short maturities.The fair values of the EIDL Loan approximates the carrying value based on estimated discounted future cash flows using the current rates at which similar loans would be made.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p id="xdx_847_eus-gaap--ConcentrationRiskCreditRisk_zrZx4orhubd3" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="text-decoration: underline"><span id="xdx_865_zajjNS3zIIpg">Concentration of Credit Risk</span>.</span> Financial instruments, which potentially subject us to concentrations of credit risk, consist of cash and accounts receivable. From time to time, the amount of cash on deposit with financial institutions may exceed the $<span id="xdx_907_eus-gaap--CashFDICInsuredAmount_iI_c20210630_z8w9RuoqyBO9" title="Federally insured limit">250,000</span> federally insured limit at June 30, 2021. We believe that our cash on deposit that exceeds $250,000 with financial institutions is financially sound and the risk of loss is minimal.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">We have no significant off-balance sheet concentrations of credit risk such as foreign exchange contracts, options contracts or other foreign hedging arrangements. We maintain the majority of our cash balances with one financial institution in the form of demand deposits.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Accounts receivable are typically unsecured and are derived from transactions with and from entities in the healthcare industry primarily located in the United States. Accordingly, we may be exposed to credit risk generally associated with the healthcare industry. We maintain allowances for doubtful accounts for estimated losses resulting from the inability of our customers to make required payments. The net accounts receivable balance at June 30, 2021 of $<span id="xdx_906_eus-gaap--AccountsReceivableNetCurrent_c20210630_pp0p0" title="Accounts receivable">1,140,971</span> and at March 31, 2021 of $<span id="xdx_901_eus-gaap--AccountsReceivableNetCurrent_iI_pp0p0_c20210331_zYRD6vY60hse" title="Accounts receivable">1,024,370</span> included no more than 12% from any one customer.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> 250000 1140971 1024370 <p id="xdx_841_eus-gaap--InventoryPolicyTextBlock_zG5bckTVBm5d" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="text-decoration: underline"><span id="xdx_86A_zieBOKmb55N9">Inventories</span></span>. Inventories are stated at the lower of cost (first-in, first-out basis) or net realizable value. We reduce inventory for estimated obsolete or unmarketable inventory equal to the difference between the cost of inventory and the net realizable value based upon assumptions about future demand and market conditions. If actual market conditions are less favorable than those projected by management, additional inventory write-downs may be required. At June 30, 2021 and March 31, 2021 inventory consisted of the following:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="text-underline-style: double"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_897_eus-gaap--ScheduleOfInventoryCurrentTableTextBlock_zYnJpNJxNd0j" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt"><span id="xdx_8B9_zOt12oarPUoh" style="display: none">Schedule of inventory</span></td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td id="xdx_497_20210630_z5B0OfZHFgvk" style="text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td id="xdx_495_20210331_zjFLLUK6WgQ2" style="text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 12pt; text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2021</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2021</td></tr> <tr id="xdx_404_eus-gaap--InventoryRawMaterials_iI_pp0p0_maIGzdjl_zXdeWUMsbzu5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 66%; text-align: left; padding-left: 5.4pt">Raw materials</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">1,231,083</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">1,038,094</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--InventoryFinishedGoods_iI_pp0p0_maIGzdjl_zr9KGdXhOrhd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Finished goods</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">380,865</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">477,040</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--InventoryGross_iTI_pp0p0_mtIGzdjl_maINzAbl_zcrE1D42xpY" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 5.4pt">Total gross inventories</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,611,948</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,515,134</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--InventoryValuationReserves_iNI_pp0p0_di_msINzAbl_zRNsNpmfC4l4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Less reserve for obsolescence</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(21,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(70,000</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--InventoryNet_iTI_pp0p0_mtINzAbl_zfjzJ6gEaX9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Total net inventories</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">1,590,948</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">1,445,134</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> <p id="xdx_8AC_zsbybXPGB5Zk" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" id="xdx_897_eus-gaap--ScheduleOfInventoryCurrentTableTextBlock_zYnJpNJxNd0j" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt"><span id="xdx_8B9_zOt12oarPUoh" style="display: none">Schedule of inventory</span></td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td id="xdx_497_20210630_z5B0OfZHFgvk" style="text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td id="xdx_495_20210331_zjFLLUK6WgQ2" style="text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 12pt; text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2021</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2021</td></tr> <tr id="xdx_404_eus-gaap--InventoryRawMaterials_iI_pp0p0_maIGzdjl_zXdeWUMsbzu5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 66%; text-align: left; padding-left: 5.4pt">Raw materials</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">1,231,083</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">1,038,094</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--InventoryFinishedGoods_iI_pp0p0_maIGzdjl_zr9KGdXhOrhd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Finished goods</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">380,865</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">477,040</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--InventoryGross_iTI_pp0p0_mtIGzdjl_maINzAbl_zcrE1D42xpY" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 5.4pt">Total gross inventories</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,611,948</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,515,134</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--InventoryValuationReserves_iNI_pp0p0_di_msINzAbl_zRNsNpmfC4l4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Less reserve for obsolescence</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(21,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(70,000</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--InventoryNet_iTI_pp0p0_mtINzAbl_zfjzJ6gEaX9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Total net inventories</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">1,590,948</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">1,445,134</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> 1231083 1038094 380865 477040 1611948 1515134 21000 70000 1590948 1445134 <p id="xdx_84E_eus-gaap--PropertyPlantAndEquipmentPolicyTextBlock_zu3yG09NkYFj" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="text-decoration: underline"><span id="xdx_86D_zMKFhTvqRm5a">Property and Equipment</span></span>. Property and equipment are stated at cost, with depreciation computed over the estimated useful lives of the assets, generally five to seven years. Depreciation expense for the three months ended June 30, 2021 and 2020 was $<span id="xdx_90A_eus-gaap--Depreciation_c20210401__20210630_pp0p0" title="Depreciation expense">14,877</span> and $<span id="xdx_90C_eus-gaap--Depreciation_c20200401__20200630_pp0p0" title="Depreciation expense">18,418</span>, respectively. We use the straight-line method of depreciation for property and equipment. Leasehold improvements are depreciated over the shorter of the remaining lease term or the estimated useful life of the asset. Maintenance and repairs are expensed as incurred and major additions, replacements and improvements are capitalized.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> 14877 18418 <p id="xdx_846_eus-gaap--ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_zctzFxW0exz5" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="text-decoration: underline"><span id="xdx_86A_z9uIgQpGiVlb">Long-Lived Assets</span>.</span> Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. A long-lived asset is considered impaired when estimated future cash flows related to the asset, undiscounted and without interest, are insufficient to recover the carrying amount of the asset. If deemed impaired, the long-lived asset is reduced to its estimated fair value. Long-lived assets to be disposed of are reported at the lower of their carrying amount or estimated fair value less cost to sell.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p id="xdx_84E_eus-gaap--IntangibleAssetsFiniteLivedPolicy_zjwo0GZCAMJ5" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="text-decoration: underline"><span id="xdx_86D_zTJNSIXwjxQj">Patents</span>.</span> The costs of applying for patents are capitalized and amortized on a straight-line basis over the lesser of the patent’s economic or legal life (20 years from the date of application in the United States). Capitalized costs are expensed if patents are not issued. We review the carrying value of our patents periodically to determine whether the patents have continuing value and such reviews could result in the conclusion that the recorded amounts have been impaired.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p id="xdx_84A_eus-gaap--IncomeTaxPolicyTextBlock_zvCyNUdosohc" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="text-decoration: underline"><span id="xdx_862_zqHrclg83a87">Income Taxes</span>.</span> We account for income taxes under the provisions of FASB Accounting Standards Codification (“ASC”) Topic 740, “Accounting for Income Taxes” (“ASC 740”). ASC 740 requires recognition of deferred income tax assets and liabilities for the expected future income tax consequences, based on enacted tax laws, of temporary differences between the financial reporting and tax bases of assets and liabilities. ASC 740 also requires recognition of deferred tax assets for the expected future tax effects of all deductible temporary differences, loss carryforwards and tax credit carryforwards. Deferred tax assets are then reduced, if deemed necessary, by a valuation allowance for the amount of any tax benefits, which, more likely than not based on current circumstances, are not expected to be realized. As a result, no provision for income tax is reflected in the accompanying statements of operations. Should we achieve sufficient, sustained income in the future, we may conclude that some or all of the valuation allowance should be reversed. We are required to make many subjective assumptions and judgments regarding our income tax exposures. At June 30, 2021, we had <span id="xdx_900_eus-gaap--UnrecognizedTaxBenefits_iI_do_c20210630_zq6CCFDdRD6l" title="Unrecognized tax benefits">no</span> unrecognized tax benefits, which would affect the effective tax rate if recognized and had <span id="xdx_90A_eus-gaap--LiabilityForUncertainTaxPositionsCurrent_iI_do_c20210630_zCHbNwhKzKM4" title="Uncertain tax positions">no</span> accrued interest, or penalties related to uncertain tax positions.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> 0 0 <p id="xdx_842_eus-gaap--RevenueRecognitionPolicyTextBlock_z5fkwzTMSBsd" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="text-decoration: underline"><span id="xdx_86E_zm3dezORC6I9">Revenue Recognition</span>.</span> We record revenue at a single point in time, when control is transferred to the customer. We will continue to apply our current business processes, policies, systems and controls to support recognition and disclosure. Our shipping policy is FOB Shipping Point. We recognize revenue from sales to stocking distributors when there is no right of return, other than for normal warranty claims. We have no ongoing obligations related to product sales, except for normal warranty obligations. As presented on the Statement of Operations our revenue is disaggregated between product revenue and service revenue. As it relates specifically to product revenue, we do not believe further disaggregation is necessary as substantially all of our product revenue comes from multiple products within a line of medical devices. Our engineering service contracts are billed on a time and materials basis and revenue is recognized over time as the services are performed.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p id="xdx_844_eus-gaap--ResearchAndDevelopmentExpensePolicy_zvWwTJqIq37j" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="text-decoration: underline"><span id="xdx_86C_zIZBEPQQOSUj">Research and Development Expenses</span></span>. We expense research and development costs for products and processes as incurred.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p id="xdx_843_eus-gaap--ShareBasedCompensationOptionAndIncentivePlansPolicy_zo8uhmevUVh4" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="text-decoration: underline"><span id="xdx_86B_zYkbvDmTuMQi">Stock-Based Compensation</span></span>. Stock-based compensation is presented in accordance with the guidance of ASC Topic 718, “Compensation – Stock Compensation” (“ASC 718”). Under the provisions of ASC 718, companies are required to estimate the fair value of share-based payment awards on the date of grant using an option-pricing model. The value of the portion of the award that is ultimately expected to vest is recognized as expense over the requisite service periods in our statements of operations.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Stock-based compensation expense recognized under ASC 718 for the three months ended June 30, 2021 and 2020 was $<span id="xdx_907_eus-gaap--ShareBasedCompensation_c20210401__20210630_pp0p0" title="Stock based compensation">8,340</span> and $<span id="xdx_905_eus-gaap--ShareBasedCompensation_c20200401__20200630_pp0p0" title="Stock based compensation">7,534</span>, respectively, which consisted of stock-based compensation expense related to grants of employee stock options.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> 8340 7534 <p id="xdx_847_eus-gaap--SegmentReportingPolicyPolicyTextBlock_zyEroUAZvXq2" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="text-decoration: underline"><span id="xdx_863_zWKAXZCYQupa">Segment Reporting</span>.</span> We have concluded that we have two operating segments, product and service. Product designs, develops, manufactures and markets patented surgical instruments. Service performs electrical engineering activities for external entities.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" id="xdx_89F_ecustom--ScheduleOfServicePerformsElectricalEngineeringActivitiesForExternalEntitiesPolicyTextBlock_zzCNYaUvvib7" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 5.4pt"><span id="xdx_8B8_zioep4XLshze" style="display: none">Schedule of service performs electrical engineering activities for external entities</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="11" style="border-bottom: Black 1pt solid; font-weight: bold">Three Months Ended June 30, 2021</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="11" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Three Months Ended June 30, 2020</td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 12pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b> </b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Product</b></p></td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b> </b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Service</b></p></td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b> </b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>Total</b></p></td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b> </b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Product</b></p></td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b> </b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Service</b></p></td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b> </b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Total</b></p></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; text-align: left; padding-left: 5.4pt">Net revenue</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--Revenues_c20210401__20210630__srt--ProductOrServiceAxis__us-gaap--ProductMember_pp0p0" style="width: 6%; text-align: right" title="Net revenue">1,718,404</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--Revenues_pp0p0_c20210401__20210630__srt--ProductOrServiceAxis__us-gaap--ServiceMember_zzGenHVrDNk1" style="width: 6%; text-align: right" title="Net revenue">290,040</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--Revenues_c20210401__20210630_pp0p0" style="width: 6%; text-align: right" title="Net revenue">2,008,444</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--Revenues_c20200401__20200630__srt--ProductOrServiceAxis__us-gaap--ProductMember_pp0p0" style="width: 6%; text-align: right" title="Net revenue">1,347,567</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--Revenues_pp0p0_d0_c20200401__20200630__srt--ProductOrServiceAxis__us-gaap--ServiceMember_zvonh3qPAV6" style="width: 6%; text-align: right" title="Net revenue">—  </td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--Revenues_c20200401__20200630_pp0p0" style="width: 6%; text-align: right" title="Net revenue">1,347,567</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 5.4pt">Cost of revenue</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--CostOfRevenue_pp0p0_c20210401__20210630__srt--ProductOrServiceAxis__us-gaap--ProductMember_zQas1nkQCbT3" style="text-align: right" title="Cost of revenue">838,426</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--CostOfRevenue_pp0p0_c20210401__20210630__srt--ProductOrServiceAxis__us-gaap--ServiceMember_zegFmtzQ9eDe" style="text-align: right" title="Cost of revenue">143,050</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--CostOfRevenue_c20210401__20210630_pp0p0" style="text-align: right" title="Cost of revenue">981,476</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--CostOfRevenue_pp0p0_c20200401__20200630__srt--ProductOrServiceAxis__us-gaap--ProductMember_zJn7TAoGgsc9" style="text-align: right" title="Cost of revenue">700,693</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--CostOfRevenue_pp0p0_d0_c20200401__20200630__srt--ProductOrServiceAxis__us-gaap--ServiceMember_zBRA2xJ31kca" style="text-align: right" title="Cost of revenue">—  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--CostOfRevenue_c20200401__20200630_pp0p0" style="text-align: right" title="Cost of revenue">700,693</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 5.4pt">Gross profit</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--GrossProfit_c20210401__20210630__srt--ProductOrServiceAxis__us-gaap--ProductMember_pp0p0" style="text-align: right" title="Gross profit">879,978</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--GrossProfit_c20210401__20210630__srt--ProductOrServiceAxis__us-gaap--ServiceMember_pp0p0" style="text-align: right" title="Gross profit">146,990</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--GrossProfit_c20210401__20210630_pp0p0" style="text-align: right" title="Gross profit">1,026,968</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--GrossProfit_c20200401__20200630__srt--ProductOrServiceAxis__us-gaap--ProductMember_pp0p0" style="text-align: right" title="Gross profit">646,874</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--GrossProfit_pp0p0_d0_c20200401__20200630__srt--ProductOrServiceAxis__us-gaap--ServiceMember_z4k7T19ket" style="text-align: right" title="Gross profit">—  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--GrossProfit_c20200401__20200630_pp0p0" style="text-align: right" title="Gross profit">646,874</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 5.4pt">Operating income (loss)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--OperatingIncomeLoss_pp0p0_c20210401__20210630__srt--ProductOrServiceAxis__us-gaap--ProductMember_zJCyVyXVb8V2" style="text-align: right" title="Operating income (loss)">(152,092</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--OperatingIncomeLoss_pp0p0_c20210401__20210630__srt--ProductOrServiceAxis__us-gaap--ServiceMember_z7smfymN7Cil" style="text-align: right" title="Operating income (loss)">146,990</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--OperatingIncomeLoss_pp0p0_c20210401__20210630_z2BeQinEf3Ac" style="text-align: right" title="Operating income (loss)">(5,102</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--OperatingIncomeLoss_pp0p0_c20200401__20200630__srt--ProductOrServiceAxis__us-gaap--ProductMember_zrbXqbIOPEM1" style="text-align: right" title="Operating income (loss)">(149,463</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--OperatingIncomeLoss_pp0p0_d0_c20200401__20200630__srt--ProductOrServiceAxis__us-gaap--ServiceMember_zWh6P0s0zJEc" style="text-align: right" title="Operating income (loss)">—  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--OperatingIncomeLoss_pp0p0_c20200401__20200630_zx95zUcWfmR7" style="text-align: right" title="Operating income (loss)">(149,463</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 5.4pt">Depreciation and amortization</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--DepreciationAndAmortization_c20210401__20210630__srt--ProductOrServiceAxis__us-gaap--ProductMember_pp0p0" style="text-align: right" title="Depreciation and amortization">26,783</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--DepreciationAndAmortization_pp0p0_d0_c20210401__20210630__srt--ProductOrServiceAxis__us-gaap--ServiceMember_zcThWMuuDsee" style="text-align: right" title="Depreciation and amortization">—  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--DepreciationAndAmortization_c20210401__20210630_pp0p0" style="text-align: right" title="Depreciation and amortization">26,783</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--DepreciationAndAmortization_c20200401__20200630__srt--ProductOrServiceAxis__us-gaap--ProductMember_pp0p0" style="text-align: right" title="Depreciation and amortization">25,784</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--DepreciationAndAmortization_pp0p0_d0_c20200401__20200630__srt--ProductOrServiceAxis__us-gaap--ServiceMember_zHZ3hLr23OJa" style="text-align: right" title="Depreciation and amortization">—  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--DepreciationAndAmortization_c20200401__20200630_pp0p0" style="text-align: right" title="Depreciation and amortization">25,784</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 5.4pt">Patent and capital expenditures</td><td style="font-size: 12pt"> </td> <td style="font-size: 12pt; text-align: left"> </td><td id="xdx_988_eus-gaap--CapitalExpenditureDiscontinuedOperations_c20210401__20210630__srt--ProductOrServiceAxis__us-gaap--ProductMember_pp0p0" style="font-size: 12pt; text-align: right" title="Capital expenditures">14,281</td><td style="font-size: 12pt; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--CapitalExpenditureDiscontinuedOperations_pp0p0_d0_c20210401__20210630__srt--ProductOrServiceAxis__us-gaap--ServiceMember_zPbu2qZfGeSh" style="text-align: right" title="Capital expenditures">—  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--CapitalExpenditureDiscontinuedOperations_c20210401__20210630_pp0p0" style="text-align: right" title="Capital expenditures">14,281</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--CapitalExpenditureDiscontinuedOperations_c20200401__20200630__srt--ProductOrServiceAxis__us-gaap--ProductMember_pp0p0" style="text-align: right" title="Capital expenditures">4,334</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--CapitalExpenditureDiscontinuedOperations_pp0p0_d0_c20200401__20200630__srt--ProductOrServiceAxis__us-gaap--ServiceMember_zOLsTaW77bei" style="text-align: right" title="Capital expenditures">—  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--CapitalExpenditureDiscontinuedOperations_c20200401__20200630_pp0p0" style="text-align: right" title="Capital expenditures">4,334</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 5.4pt">Equipment and patents, net</td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_ecustom--EquipmentAndPatentsNet_c20210401__20210630__srt--ProductOrServiceAxis__us-gaap--ProductMember_pp0p0" style="text-align: right" title="Equipment and patents, net">466,583</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_ecustom--EquipmentAndPatentsNet_pp0p0_d0_c20210401__20210630__srt--ProductOrServiceAxis__us-gaap--ServiceMember_zHzzPVQ7ilEl" style="text-align: right" title="Equipment and patents, net">—  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_ecustom--EquipmentAndPatentsNet_c20210401__20210630_pp0p0" style="text-align: right" title="Equipment and patents, net">466,583</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_986_ecustom--EquipmentAndPatentsNet_c20200401__20200630__srt--ProductOrServiceAxis__us-gaap--ProductMember_pp0p0" style="text-align: right" title="Equipment and patents, net">479,085</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98B_ecustom--EquipmentAndPatentsNet_pp0p0_d0_c20200401__20200630__srt--ProductOrServiceAxis__us-gaap--ServiceMember_zT1Zu9xGes9i" style="text-align: right" title="Equipment and patents, net">—  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_988_ecustom--EquipmentAndPatentsNet_c20200401__20200630_pp0p0" style="text-align: right" title="Equipment and patents, net">479,085</td><td style="text-align: left"> </td></tr> </table> <p id="xdx_8A5_zTengsiVEBEf" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" id="xdx_89F_ecustom--ScheduleOfServicePerformsElectricalEngineeringActivitiesForExternalEntitiesPolicyTextBlock_zzCNYaUvvib7" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 5.4pt"><span id="xdx_8B8_zioep4XLshze" style="display: none">Schedule of service performs electrical engineering activities for external entities</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="11" style="border-bottom: Black 1pt solid; font-weight: bold">Three Months Ended June 30, 2021</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="11" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Three Months Ended June 30, 2020</td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 12pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b> </b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Product</b></p></td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b> </b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Service</b></p></td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b> </b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>Total</b></p></td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b> </b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Product</b></p></td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b> </b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Service</b></p></td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b> </b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Total</b></p></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; text-align: left; padding-left: 5.4pt">Net revenue</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--Revenues_c20210401__20210630__srt--ProductOrServiceAxis__us-gaap--ProductMember_pp0p0" style="width: 6%; text-align: right" title="Net revenue">1,718,404</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--Revenues_pp0p0_c20210401__20210630__srt--ProductOrServiceAxis__us-gaap--ServiceMember_zzGenHVrDNk1" style="width: 6%; text-align: right" title="Net revenue">290,040</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--Revenues_c20210401__20210630_pp0p0" style="width: 6%; text-align: right" title="Net revenue">2,008,444</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--Revenues_c20200401__20200630__srt--ProductOrServiceAxis__us-gaap--ProductMember_pp0p0" style="width: 6%; text-align: right" title="Net revenue">1,347,567</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--Revenues_pp0p0_d0_c20200401__20200630__srt--ProductOrServiceAxis__us-gaap--ServiceMember_zvonh3qPAV6" style="width: 6%; text-align: right" title="Net revenue">—  </td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--Revenues_c20200401__20200630_pp0p0" style="width: 6%; text-align: right" title="Net revenue">1,347,567</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 5.4pt">Cost of revenue</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--CostOfRevenue_pp0p0_c20210401__20210630__srt--ProductOrServiceAxis__us-gaap--ProductMember_zQas1nkQCbT3" style="text-align: right" title="Cost of revenue">838,426</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--CostOfRevenue_pp0p0_c20210401__20210630__srt--ProductOrServiceAxis__us-gaap--ServiceMember_zegFmtzQ9eDe" style="text-align: right" title="Cost of revenue">143,050</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--CostOfRevenue_c20210401__20210630_pp0p0" style="text-align: right" title="Cost of revenue">981,476</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--CostOfRevenue_pp0p0_c20200401__20200630__srt--ProductOrServiceAxis__us-gaap--ProductMember_zJn7TAoGgsc9" style="text-align: right" title="Cost of revenue">700,693</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--CostOfRevenue_pp0p0_d0_c20200401__20200630__srt--ProductOrServiceAxis__us-gaap--ServiceMember_zBRA2xJ31kca" style="text-align: right" title="Cost of revenue">—  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--CostOfRevenue_c20200401__20200630_pp0p0" style="text-align: right" title="Cost of revenue">700,693</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 5.4pt">Gross profit</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--GrossProfit_c20210401__20210630__srt--ProductOrServiceAxis__us-gaap--ProductMember_pp0p0" style="text-align: right" title="Gross profit">879,978</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--GrossProfit_c20210401__20210630__srt--ProductOrServiceAxis__us-gaap--ServiceMember_pp0p0" style="text-align: right" title="Gross profit">146,990</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--GrossProfit_c20210401__20210630_pp0p0" style="text-align: right" title="Gross profit">1,026,968</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--GrossProfit_c20200401__20200630__srt--ProductOrServiceAxis__us-gaap--ProductMember_pp0p0" style="text-align: right" title="Gross profit">646,874</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--GrossProfit_pp0p0_d0_c20200401__20200630__srt--ProductOrServiceAxis__us-gaap--ServiceMember_z4k7T19ket" style="text-align: right" title="Gross profit">—  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--GrossProfit_c20200401__20200630_pp0p0" style="text-align: right" title="Gross profit">646,874</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 5.4pt">Operating income (loss)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--OperatingIncomeLoss_pp0p0_c20210401__20210630__srt--ProductOrServiceAxis__us-gaap--ProductMember_zJCyVyXVb8V2" style="text-align: right" title="Operating income (loss)">(152,092</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--OperatingIncomeLoss_pp0p0_c20210401__20210630__srt--ProductOrServiceAxis__us-gaap--ServiceMember_z7smfymN7Cil" style="text-align: right" title="Operating income (loss)">146,990</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--OperatingIncomeLoss_pp0p0_c20210401__20210630_z2BeQinEf3Ac" style="text-align: right" title="Operating income (loss)">(5,102</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--OperatingIncomeLoss_pp0p0_c20200401__20200630__srt--ProductOrServiceAxis__us-gaap--ProductMember_zrbXqbIOPEM1" style="text-align: right" title="Operating income (loss)">(149,463</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--OperatingIncomeLoss_pp0p0_d0_c20200401__20200630__srt--ProductOrServiceAxis__us-gaap--ServiceMember_zWh6P0s0zJEc" style="text-align: right" title="Operating income (loss)">—  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--OperatingIncomeLoss_pp0p0_c20200401__20200630_zx95zUcWfmR7" style="text-align: right" title="Operating income (loss)">(149,463</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 5.4pt">Depreciation and amortization</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--DepreciationAndAmortization_c20210401__20210630__srt--ProductOrServiceAxis__us-gaap--ProductMember_pp0p0" style="text-align: right" title="Depreciation and amortization">26,783</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--DepreciationAndAmortization_pp0p0_d0_c20210401__20210630__srt--ProductOrServiceAxis__us-gaap--ServiceMember_zcThWMuuDsee" style="text-align: right" title="Depreciation and amortization">—  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--DepreciationAndAmortization_c20210401__20210630_pp0p0" style="text-align: right" title="Depreciation and amortization">26,783</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--DepreciationAndAmortization_c20200401__20200630__srt--ProductOrServiceAxis__us-gaap--ProductMember_pp0p0" style="text-align: right" title="Depreciation and amortization">25,784</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--DepreciationAndAmortization_pp0p0_d0_c20200401__20200630__srt--ProductOrServiceAxis__us-gaap--ServiceMember_zHZ3hLr23OJa" style="text-align: right" title="Depreciation and amortization">—  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--DepreciationAndAmortization_c20200401__20200630_pp0p0" style="text-align: right" title="Depreciation and amortization">25,784</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 5.4pt">Patent and capital expenditures</td><td style="font-size: 12pt"> </td> <td style="font-size: 12pt; text-align: left"> </td><td id="xdx_988_eus-gaap--CapitalExpenditureDiscontinuedOperations_c20210401__20210630__srt--ProductOrServiceAxis__us-gaap--ProductMember_pp0p0" style="font-size: 12pt; text-align: right" title="Capital expenditures">14,281</td><td style="font-size: 12pt; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--CapitalExpenditureDiscontinuedOperations_pp0p0_d0_c20210401__20210630__srt--ProductOrServiceAxis__us-gaap--ServiceMember_zPbu2qZfGeSh" style="text-align: right" title="Capital expenditures">—  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--CapitalExpenditureDiscontinuedOperations_c20210401__20210630_pp0p0" style="text-align: right" title="Capital expenditures">14,281</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--CapitalExpenditureDiscontinuedOperations_c20200401__20200630__srt--ProductOrServiceAxis__us-gaap--ProductMember_pp0p0" style="text-align: right" title="Capital expenditures">4,334</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--CapitalExpenditureDiscontinuedOperations_pp0p0_d0_c20200401__20200630__srt--ProductOrServiceAxis__us-gaap--ServiceMember_zOLsTaW77bei" style="text-align: right" title="Capital expenditures">—  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--CapitalExpenditureDiscontinuedOperations_c20200401__20200630_pp0p0" style="text-align: right" title="Capital expenditures">4,334</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 5.4pt">Equipment and patents, net</td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_ecustom--EquipmentAndPatentsNet_c20210401__20210630__srt--ProductOrServiceAxis__us-gaap--ProductMember_pp0p0" style="text-align: right" title="Equipment and patents, net">466,583</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_ecustom--EquipmentAndPatentsNet_pp0p0_d0_c20210401__20210630__srt--ProductOrServiceAxis__us-gaap--ServiceMember_zHzzPVQ7ilEl" style="text-align: right" title="Equipment and patents, net">—  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_ecustom--EquipmentAndPatentsNet_c20210401__20210630_pp0p0" style="text-align: right" title="Equipment and patents, net">466,583</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_986_ecustom--EquipmentAndPatentsNet_c20200401__20200630__srt--ProductOrServiceAxis__us-gaap--ProductMember_pp0p0" style="text-align: right" title="Equipment and patents, net">479,085</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98B_ecustom--EquipmentAndPatentsNet_pp0p0_d0_c20200401__20200630__srt--ProductOrServiceAxis__us-gaap--ServiceMember_zT1Zu9xGes9i" style="text-align: right" title="Equipment and patents, net">—  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_988_ecustom--EquipmentAndPatentsNet_c20200401__20200630_pp0p0" style="text-align: right" title="Equipment and patents, net">479,085</td><td style="text-align: left"> </td></tr> </table> 1718404 290040 2008444 1347567 0 1347567 838426 143050 981476 700693 0 700693 879978 146990 1026968 646874 0 646874 -152092 146990 -5102 -149463 0 -149463 26783 0 26783 25784 0 25784 14281 0 14281 4334 0 4334 466583 0 466583 479085 0 479085 <p id="xdx_841_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zE1avzfFydbg" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="text-decoration: underline"><span id="xdx_864_zfpmjArYf9B">Recently Issued Accounting Pronouncements</span>.</span> In June 2016, the FASB issued ASU 2016-13, “Measurement of Credit Losses on Financial Instruments”. ASU 2016-13 adds a current expected credit loss (“CECL”) impairment model to U.S. GAAP that is based on expected losses rather than incurred losses. Modified retrospective adoption is required with any cumulative-effect adjustment recorded to retained earnings as of the beginning of the period of adoption. ASU 2016-13 is effective for fiscal years beginning after December 15, 2019, excluding smaller reporting entities, which will be effective for fiscal years beginning after December 15, 2022. We will adopt ASU 2016-13 beginning April 1, 2023 and do not expect the application of the CECL impairment model to have a significant impact on our allowance for uncollectible amounts for accounts receivable.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p id="xdx_804_eus-gaap--EarningsPerShareTextBlock_zwuZsnEAOj3j" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Note 3.<span style="text-transform: uppercase"> <span style="text-decoration: underline"><span id="xdx_821_zyVrjbtybGQb">Basic and Diluted Income and Loss per Common Share</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">We report both basic and diluted net income (loss) per share. Basic net income or loss per common share is computed by dividing net income or loss for the period by the weighted average number of common shares outstanding for the period. Diluted net income or loss per common share is computed by dividing the net income or loss for the period by the weighted average number of common and potential common shares outstanding during the period if the effect of the potential common shares is dilutive. The shares used in the calculation of dilutive potential common shares exclude options to purchase shares where the exercise price was greater than the average market price of common shares for the period.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The following table presents the calculation of basic and diluted net loss per share:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" id="xdx_88E_ecustom--EarningsPerShareTableTextBlock_zNNWtFmDlE1g" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - BASIC AND DILUTED INCOME AND LOSS PER COMMON SHARE (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; padding-bottom: 1pt; padding-left: 5.4pt"><span id="xdx_8B6_z09uG99suCXa" style="display: none">Schedule of basic and diluted net loss per share:</span></td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td id="xdx_49B_20210401__20210630_zK2F7HPCZ4Rl" style="font-size: 10pt; text-align: right"> </td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td id="xdx_490_20200401__20200630_zCvsasFtymg4" style="font-size: 10pt; text-align: right"> </td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="vertical-align: bottom; text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"> </td> <td colspan="7" style="vertical-align: bottom; text-align: center"><b>Three Months Ended</b></td></tr> <tr style="vertical-align: bottom"> <td style="vertical-align: bottom; font-size: 10pt; text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"> </td> <td colspan="3" style="vertical-align: bottom; text-align: center"><b>June 30, 2021</b></td><td style="text-align: center; font-size: 10pt; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center; font-size: 10pt; font-weight: bold; vertical-align: bottom">June 30, 2020</td></tr> <tr id="xdx_408_eus-gaap--NetIncomeLossAvailableToCommonStockholdersBasic_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 66%; font-size: 10pt; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Net (loss)</td><td style="width: 1%; font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 14%; font-size: 10pt; text-align: right">(6,842</td><td style="width: 1%; padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td><td style="width: 1%; font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 14%; font-size: 10pt; text-align: right">(139,305</td><td style="width: 1%; padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_403_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_i_pdd" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-left: 5.4pt">Weighted-average basic shares outstanding</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">11,582,641</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">11,582,641</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_i_pdd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Effect of dilutive securities</td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0519">—</span>  </td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0520">—</span>  </td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--WeightedAverageNumberOfShareOutstandingBasicAndDiluted_i_pdd" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; padding-bottom: 1pt; padding-left: 5.4pt">Weighted-average diluted shares</td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">11,582,641</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">11,582,641</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--EarningsPerShareBasic_zczrGjoq46Y8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; padding-bottom: 1pt; padding-left: 5.4pt">Basic net (loss) per share</td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">0.00</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(0.01</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_401_eus-gaap--EarningsPerShareDiluted_zp0H2EKdXxe6" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; padding-bottom: 1pt; padding-left: 5.4pt">Diluted net (loss) per share</td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">0.00</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(0.01</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_40C_ecustom--AntidilutiveSecuritiesExcludedFromComputationOfNetIncomePerOutstandingUnit_i_pdd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt"> Antidilutive employee stock options</td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">1,036,000</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">1,018,000</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> </table> <p style="font: 12pt Times New Roman, Times, Serif; margin: 0"><span style="font-size: 10pt"><br/> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_88E_ecustom--EarningsPerShareTableTextBlock_zNNWtFmDlE1g" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - BASIC AND DILUTED INCOME AND LOSS PER COMMON SHARE (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; padding-bottom: 1pt; padding-left: 5.4pt"><span id="xdx_8B6_z09uG99suCXa" style="display: none">Schedule of basic and diluted net loss per share:</span></td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td id="xdx_49B_20210401__20210630_zK2F7HPCZ4Rl" style="font-size: 10pt; text-align: right"> </td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td id="xdx_490_20200401__20200630_zCvsasFtymg4" style="font-size: 10pt; text-align: right"> </td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="vertical-align: bottom; text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"> </td> <td colspan="7" style="vertical-align: bottom; text-align: center"><b>Three Months Ended</b></td></tr> <tr style="vertical-align: bottom"> <td style="vertical-align: bottom; font-size: 10pt; text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"> </td> <td colspan="3" style="vertical-align: bottom; text-align: center"><b>June 30, 2021</b></td><td style="text-align: center; font-size: 10pt; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center; font-size: 10pt; font-weight: bold; vertical-align: bottom">June 30, 2020</td></tr> <tr id="xdx_408_eus-gaap--NetIncomeLossAvailableToCommonStockholdersBasic_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 66%; font-size: 10pt; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Net (loss)</td><td style="width: 1%; font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 14%; font-size: 10pt; text-align: right">(6,842</td><td style="width: 1%; padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td><td style="width: 1%; font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 14%; font-size: 10pt; text-align: right">(139,305</td><td style="width: 1%; padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_403_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_i_pdd" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-left: 5.4pt">Weighted-average basic shares outstanding</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">11,582,641</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">11,582,641</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_i_pdd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Effect of dilutive securities</td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0519">—</span>  </td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0520">—</span>  </td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--WeightedAverageNumberOfShareOutstandingBasicAndDiluted_i_pdd" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; padding-bottom: 1pt; padding-left: 5.4pt">Weighted-average diluted shares</td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">11,582,641</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">11,582,641</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--EarningsPerShareBasic_zczrGjoq46Y8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; padding-bottom: 1pt; padding-left: 5.4pt">Basic net (loss) per share</td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">0.00</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(0.01</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_401_eus-gaap--EarningsPerShareDiluted_zp0H2EKdXxe6" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; padding-bottom: 1pt; padding-left: 5.4pt">Diluted net (loss) per share</td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">0.00</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(0.01</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_40C_ecustom--AntidilutiveSecuritiesExcludedFromComputationOfNetIncomePerOutstandingUnit_i_pdd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt"> Antidilutive employee stock options</td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">1,036,000</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">1,018,000</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> </table> -6842 -139305 11582641 11582641 11582641 11582641 0.00 -0.01 0.00 -0.01 1036000 1018000 <p id="xdx_801_eus-gaap--CommitmentsAndContingenciesDisclosureTextBlock_z5m9cekXBLm3" style="font: 12pt Times New Roman, Times, Serif; margin: 0"><span style="font-size: 10pt"/></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Note 4. <span style="text-decoration: underline"><span id="xdx_822_zXodt1WdFdbg">COMMITMENTS AND CONTINGENCIES</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">We have a noncancelable lease agreement for our facilities at 6797 Winchester Circle, Boulder, Colorado. The lease expires October 31, 2024.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842) ("ASU 2016-02"), which modified lease accounting for both lessees and lessors to increase transparency and comparability by recognizing lease assets and lease liabilities by lessees for those leases classified as either finance or operating leases under previous accounting standards and disclosing key information about leasing arrangements. We adopted Topic 842 on April 1, 2019, using the alternative modified transition method, which requires a cumulative effect adjustment, if any, to the opening balance of retained earnings to be recognized on the date of adoption with prior periods not restated. There was no cumulative effect adjustment recorded on April 1, 2019. The primary impact for us was the balance sheet recognition of right-of-use (“ROU”) assets and lease liabilities for operating leases as a lessee.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">We determine if an arrangement contains a lease at inception. We currently do not have any finance leases. Operating lease ROU assets and operating lease liabilities are recognized based on the present value of the future minimum lease payments over the lease term at commencement date. ROU assets also include any initial direct costs incurred and any lease payments made at or before the lease commencement date, less lease incentives received. We use our incremental borrowing rate based on the information available at the commencement date in determining the lease liabilities as our leases do not provide an implicit rate. Lease expense is recognized on a straight-line basis over the lease term.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The minimum future lease payment, by fiscal year, as of June 30, 2021 is as follows:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" id="xdx_89A_eus-gaap--ScheduleOfFutureMinimumRentalPaymentsForOperatingLeasesTableTextBlock_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--LeasePaymentMember_z04bqftYEZVb" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - COMMITMENTS AND CONTINGENCIES (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-align: left"><span id="xdx_8BF_zMSzQCtEh2O" style="display: none">Schedule of minimum future lease payments, by fiscal year</span></td><td style="vertical-align: top; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49D_20210630_znZhydJFKEB1" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: left; font-weight: bold; vertical-align: top">Fiscal Year</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center; font-weight: bold; vertical-align: bottom">Amount</td></tr> <tr id="xdx_402_eus-gaap--OperatingLeasesFutureMinimumPaymentsDueInTwoYears_iI_pp0p0_maOLFMPzbZe_zEMScYlsMzC9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; width: 44%; text-align: left">2022</td><td style="vertical-align: top; width: 1%; text-align: left"> </td><td style="width: 10%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 43%; text-align: right">270,667</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--OperatingLeasesFutureMinimumPaymentsDueInThreeYears_iI_pp0p0_maOLFMPzbZe_zn2JWdo94BYa" style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-align: left">2023</td><td style="vertical-align: top; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">372,167</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--OperatingLeasesFutureMinimumPaymentsDueInFourYears_iI_pp0p0_maOLFMPzbZe_zFrrC94ByPtc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-align: left">2024</td><td style="vertical-align: top; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">386,667</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--OperatingLeasesFutureMinimumPaymentsDueInFiveYears_iI_pp0p0_maOLFMPzbZe_z8NmpAHPDUgd" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; vertical-align: top; text-align: left">2025</td><td style="vertical-align: top; padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">229,722</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--OperatingLeasesFutureMinimumPaymentsDue_iTI_pp0p0_mtOLFMPzbZe_zdJBE72KXZ64" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; vertical-align: top; text-align: left"><span style="font-size: 10pt">Total</span></td><td style="vertical-align: top; padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">1,259,223</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> <p id="xdx_8A7_z0mXGktiaNZg" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0">During January 2021, we canceled our relationship with Crestmark Bank. We had no borrowings and incurred a $20,000 exit fee.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On August 4, 2020, we received $<span id="xdx_90B_eus-gaap--ProceedsFromLoans_c20210801__20210804__us-gaap--LongtermDebtTypeAxis__custom--SBAMember_zBS0lkLJX1mk" title="Proceed from loan">150,000</span> in loan funding from the U.S. Small Business Administration (“SBA”) under the Economic Injury Disaster Loan (“EIDL”) program administered by the SBA, which program was expanded pursuant to the CARES Act. The EIDL is evidenced by a promissory note, dated August 1, 2020 in the original principal amount of $<span id="xdx_90D_eus-gaap--DebtInstrumentFaceAmount_c20200801__us-gaap--LongtermDebtTypeAxis__custom--EIDLMember_pp0p0" title="Principal amount">150,000</span> with the SBA, the lender. Under the terms of the Note, interest accrues on the outstanding principal at the rate of <span id="xdx_909_eus-gaap--DebtInstrumentInterestRateDuringPeriod_dp_c20200730__20200801__us-gaap--LongtermDebtTypeAxis__custom--EIDLMember_zkglnWQCKyx" title="Interest rate">3.75</span>% per annum. The term of the Note is thirty <span id="xdx_906_eus-gaap--DebtInstrumentTerm_dtY_c20200730__20200801__us-gaap--LongtermDebtTypeAxis__custom--EIDLMember_zbIx8ncQ2XYb" style="display: none" title="Term">30</span> years, though it may be payable sooner upon an event of default under the Note. Under the Note, we will be obligated to make equal monthly payments of principal and interest of $731 beginning on August 1, 2021 through the maturity date of <span id="xdx_90F_eus-gaap--DebtInstrumentMaturityDate_dd_c20200730__20200801__us-gaap--LongtermDebtTypeAxis__custom--EIDLMember_zAc2rlKMqLbh" title="Debt Instrument, Maturity Date">August 1, 2050</span>. The Note may be prepaid in part or in full, at any time, without penalty.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0">During January 2021, we entered into a note agreement with U.S. Bank for $92,000. The note is for five years at a 5% interest rate and the proceeds were used to purchase equipment. The note is secured by the equipment.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On February 8, 2021, we entered into an unsecured promissory note under the PPP for a principal amount of $<span id="xdx_907_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20210208__us-gaap--LongtermDebtTypeAxis__custom--PPPLoanMember_zc2upOajuT9h" title="Principal amount">533,118</span>. The PPP was established under the Consolidated Appropriations Act of 2020, enacted December 27, 2020.  Under the terms of the CARES Act, a PPP loan recipient may apply for, and be granted, forgiveness for all or a portion of loans granted under the PPP. Such forgiveness will be determined based upon the use of loan proceeds for payroll costs, rent and utility costs, and the maintenance of employee and compensation levels. This was our second PPP loan. On April 17, 2020, we entered into an unsecured promissory note under the PPP for a principal amount of $<span id="xdx_90B_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20200417__us-gaap--LongtermDebtTypeAxis__custom--PPPLoanMember_zmKSzxfBmZt8" title="Principal amount">598,567</span>. In the quarter that ended December 31, 2020, we achieved the requirements for forgiveness, and all of the $<span id="xdx_90C_eus-gaap--DebtInstrumentDecreaseForgiveness_c20210201__20210208__us-gaap--LongtermDebtTypeAxis__custom--PPPLoanMember_zSqxrBwwyTBh" title="Debt Forgiveness">598,567</span> was forgiven. We recognized the forgiveness as extinguishment of debt income of $<span id="xdx_90E_ecustom--ExtinguishmentOfDebtIncome_c20210201__20210208__us-gaap--LongtermDebtTypeAxis__custom--PPPLoanMember_pp0p0" title="Extinguishment of debt income">598,567</span>. We expect that we will achieve the requirements for forgiveness of the current note.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The minimum future EIDL payment, by fiscal year, as of June 30, 2021 is as follows:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" id="xdx_899_eus-gaap--ScheduleOfFutureMinimumRentalPaymentsForOperatingLeasesTableTextBlock_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--EIDLPaymentMember_z2RfNlotXCi5" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - COMMITMENTS AND CONTINGENCIES (Details 1)"> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-align: left"><span id="xdx_8B2_zSMkEINVM1bd" style="display: none">Schedule of minimum future EIDL payment</span></td><td style="vertical-align: top; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_493_20210630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--EIDLPaymentMember_zW7PM4aqTp0k" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: left; font-weight: bold; vertical-align: top">Fiscal Year</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center; font-weight: bold; vertical-align: bottom">Amount</td></tr> <tr id="xdx_401_eus-gaap--OperatingLeasesFutureMinimumPaymentsDueInTwoYears_iI_pp0p0_maOLFMPznmv_zSpuaIEAHZe6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; width: 44%; text-align: left">2022</td><td style="vertical-align: top; width: 1%; text-align: left"> </td><td style="width: 10%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 43%; text-align: right">2,770</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--OperatingLeasesFutureMinimumPaymentsDueInThreeYears_iI_pp0p0_maOLFMPznmv_zlJI4tg7bHBl" style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-align: left">2023</td><td style="vertical-align: top; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,091</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--OperatingLeasesFutureMinimumPaymentsDueInFourYears_iI_pp0p0_maOLFMPznmv_zRvmmvH2a1J4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-align: left">2024</td><td style="vertical-align: top; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,208</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--OperatingLeasesFutureMinimumPaymentsDueInFiveYears_iI_pp0p0_maOLFMPznmv_zQXDV5Ygztx8" style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-align: left">2025</td><td style="vertical-align: top; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,331</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--OperatingLeasesFutureMinimumPaymentsDueInFourAndFiveYears_iI_pp0p0_maOLFMPznmv_z0uLPCFqCsGg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-align: left">2026</td><td style="vertical-align: top; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,457</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--OperatingLeasesFutureMinimumPaymentsDueThereafter_iI_pp0p0_maOLFMPznmv_zkATr6qvA05d" style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; padding-bottom: 1pt; text-align: left"><span style="font-size: 10pt">Thereafter</span></td><td style="vertical-align: top; padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">136,143</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--OperatingLeasesFutureMinimumPaymentsDue_iTI_pp0p0_mtOLFMPznmv_zskATCMALrfg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; padding-bottom: 1pt; text-align: left"><span style="font-size: 10pt">Total</span></td><td style="vertical-align: top; padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">152,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> <p id="xdx_8A2_zJWEACP5oGlg" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During January 2021, we entered into a note agreement with U.S. Bank for $92,000. The note is for five years at a 5% interest rate and the proceeds were used to purchase equipment. The note is secured by the equipment.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The minimum future principal U.S. Bank payment, by fiscal year, as of June 30, 2021 is as follows:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" id="xdx_892_eus-gaap--ScheduleOfFutureMinimumRentalPaymentsForOperatingLeasesTableTextBlock_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--USBankPaymentMember_zppS1ccwflNh" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - COMMITMENTS AND CONTINGENCIES (Details 2)"> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-align: left"><span id="xdx_8B9_z2rAkW6hoN7b" style="display: none">Schedule of principal U.S. Bank payment</span></td><td style="vertical-align: top; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49C_20210630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--USBankPaymentMember_zM3uLU1gatrb" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: left; font-weight: bold; vertical-align: top">Fiscal Year</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center; font-weight: bold; vertical-align: bottom">Amount</td></tr> <tr id="xdx_404_eus-gaap--OperatingLeasesFutureMinimumPaymentsDueInTwoYears_iI_pp0p0_maOLFMPzzGA_zs5FKEXM3hej" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; width: 44%; text-align: left">2022</td><td style="vertical-align: top; width: 1%; text-align: left"> </td><td style="width: 10%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 43%; text-align: right">18,400</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--OperatingLeasesFutureMinimumPaymentsDueInThreeYears_iI_pp0p0_maOLFMPzzGA_z54L8D9h7aV7" style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-align: left">2023</td><td style="vertical-align: top; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">18,400</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--OperatingLeasesFutureMinimumPaymentsDueInFourYears_iI_pp0p0_maOLFMPzzGA_zDcjyq6r6vsh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-align: left">2024</td><td style="vertical-align: top; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">18,400</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--OperatingLeasesFutureMinimumPaymentsDueInFiveYears_iI_pp0p0_maOLFMPzzGA_zP5rg28QYjR3" style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-align: left">2025</td><td style="vertical-align: top; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">18,400</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--OperatingLeasesFutureMinimumPaymentsDueInFourAndFiveYears_iI_pp0p0_maOLFMPzzGA_zj6pc76DApch" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; vertical-align: top; text-align: left">2026</td><td style="vertical-align: top; padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">11,720</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--OperatingLeasesFutureMinimumPaymentsDue_iTI_pp0p0_mtOLFMPzzGA_zhp3lfgOYzF2" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; vertical-align: top; text-align: left"><span style="font-size: 10pt">Total</span></td><td style="vertical-align: top; padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">85,320</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> <p id="xdx_8A2_zAYzGg3Eh784" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Aside from the operating lease, EIDL loan and U.S. Bank loan, we do not have any material contractual commitments requiring settlement in the future.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">We are subject to regulation by the United States Food and Drug Administration (“FDA”). The FDA provides regulations governing the manufacture and sale of our products and regularly inspects us and other manufacturers to determine compliance with these regulations. We believe that we were in substantial compliance with all known regulations at June 30, 2021. FDA inspections are conducted periodically at the discretion of the FDA. Our latest inspection by the FDA occurred in October 2019.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" id="xdx_89A_eus-gaap--ScheduleOfFutureMinimumRentalPaymentsForOperatingLeasesTableTextBlock_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--LeasePaymentMember_z04bqftYEZVb" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - COMMITMENTS AND CONTINGENCIES (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-align: left"><span id="xdx_8BF_zMSzQCtEh2O" style="display: none">Schedule of minimum future lease payments, by fiscal year</span></td><td style="vertical-align: top; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49D_20210630_znZhydJFKEB1" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: left; font-weight: bold; vertical-align: top">Fiscal Year</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center; font-weight: bold; vertical-align: bottom">Amount</td></tr> <tr id="xdx_402_eus-gaap--OperatingLeasesFutureMinimumPaymentsDueInTwoYears_iI_pp0p0_maOLFMPzbZe_zEMScYlsMzC9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; width: 44%; text-align: left">2022</td><td style="vertical-align: top; width: 1%; text-align: left"> </td><td style="width: 10%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 43%; text-align: right">270,667</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--OperatingLeasesFutureMinimumPaymentsDueInThreeYears_iI_pp0p0_maOLFMPzbZe_zn2JWdo94BYa" style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-align: left">2023</td><td style="vertical-align: top; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">372,167</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--OperatingLeasesFutureMinimumPaymentsDueInFourYears_iI_pp0p0_maOLFMPzbZe_zFrrC94ByPtc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-align: left">2024</td><td style="vertical-align: top; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">386,667</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--OperatingLeasesFutureMinimumPaymentsDueInFiveYears_iI_pp0p0_maOLFMPzbZe_z8NmpAHPDUgd" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; vertical-align: top; text-align: left">2025</td><td style="vertical-align: top; padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">229,722</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--OperatingLeasesFutureMinimumPaymentsDue_iTI_pp0p0_mtOLFMPzbZe_zdJBE72KXZ64" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; vertical-align: top; text-align: left"><span style="font-size: 10pt">Total</span></td><td style="vertical-align: top; padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">1,259,223</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> 270667 372167 386667 229722 1259223 150000 150000 0.0375 P30Y 2050-08-01 533118 598567 598567 598567 <table cellpadding="0" cellspacing="0" id="xdx_899_eus-gaap--ScheduleOfFutureMinimumRentalPaymentsForOperatingLeasesTableTextBlock_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--EIDLPaymentMember_z2RfNlotXCi5" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - COMMITMENTS AND CONTINGENCIES (Details 1)"> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-align: left"><span id="xdx_8B2_zSMkEINVM1bd" style="display: none">Schedule of minimum future EIDL payment</span></td><td style="vertical-align: top; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_493_20210630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--EIDLPaymentMember_zW7PM4aqTp0k" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: left; font-weight: bold; vertical-align: top">Fiscal Year</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center; font-weight: bold; vertical-align: bottom">Amount</td></tr> <tr id="xdx_401_eus-gaap--OperatingLeasesFutureMinimumPaymentsDueInTwoYears_iI_pp0p0_maOLFMPznmv_zSpuaIEAHZe6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; width: 44%; text-align: left">2022</td><td style="vertical-align: top; width: 1%; text-align: left"> </td><td style="width: 10%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 43%; text-align: right">2,770</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--OperatingLeasesFutureMinimumPaymentsDueInThreeYears_iI_pp0p0_maOLFMPznmv_zlJI4tg7bHBl" style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-align: left">2023</td><td style="vertical-align: top; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,091</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--OperatingLeasesFutureMinimumPaymentsDueInFourYears_iI_pp0p0_maOLFMPznmv_zRvmmvH2a1J4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-align: left">2024</td><td style="vertical-align: top; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,208</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--OperatingLeasesFutureMinimumPaymentsDueInFiveYears_iI_pp0p0_maOLFMPznmv_zQXDV5Ygztx8" style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-align: left">2025</td><td style="vertical-align: top; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,331</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--OperatingLeasesFutureMinimumPaymentsDueInFourAndFiveYears_iI_pp0p0_maOLFMPznmv_z0uLPCFqCsGg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-align: left">2026</td><td style="vertical-align: top; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,457</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--OperatingLeasesFutureMinimumPaymentsDueThereafter_iI_pp0p0_maOLFMPznmv_zkATr6qvA05d" style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; padding-bottom: 1pt; text-align: left"><span style="font-size: 10pt">Thereafter</span></td><td style="vertical-align: top; padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">136,143</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--OperatingLeasesFutureMinimumPaymentsDue_iTI_pp0p0_mtOLFMPznmv_zskATCMALrfg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; padding-bottom: 1pt; text-align: left"><span style="font-size: 10pt">Total</span></td><td style="vertical-align: top; padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">152,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> 2770 3091 3208 3331 3457 136143 152000 <table cellpadding="0" cellspacing="0" id="xdx_892_eus-gaap--ScheduleOfFutureMinimumRentalPaymentsForOperatingLeasesTableTextBlock_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--USBankPaymentMember_zppS1ccwflNh" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - COMMITMENTS AND CONTINGENCIES (Details 2)"> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-align: left"><span id="xdx_8B9_z2rAkW6hoN7b" style="display: none">Schedule of principal U.S. Bank payment</span></td><td style="vertical-align: top; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49C_20210630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--USBankPaymentMember_zM3uLU1gatrb" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: left; font-weight: bold; vertical-align: top">Fiscal Year</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center; font-weight: bold; vertical-align: bottom">Amount</td></tr> <tr id="xdx_404_eus-gaap--OperatingLeasesFutureMinimumPaymentsDueInTwoYears_iI_pp0p0_maOLFMPzzGA_zs5FKEXM3hej" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; width: 44%; text-align: left">2022</td><td style="vertical-align: top; width: 1%; text-align: left"> </td><td style="width: 10%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 43%; text-align: right">18,400</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--OperatingLeasesFutureMinimumPaymentsDueInThreeYears_iI_pp0p0_maOLFMPzzGA_z54L8D9h7aV7" style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-align: left">2023</td><td style="vertical-align: top; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">18,400</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--OperatingLeasesFutureMinimumPaymentsDueInFourYears_iI_pp0p0_maOLFMPzzGA_zDcjyq6r6vsh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-align: left">2024</td><td style="vertical-align: top; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">18,400</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--OperatingLeasesFutureMinimumPaymentsDueInFiveYears_iI_pp0p0_maOLFMPzzGA_zP5rg28QYjR3" style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-align: left">2025</td><td style="vertical-align: top; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">18,400</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--OperatingLeasesFutureMinimumPaymentsDueInFourAndFiveYears_iI_pp0p0_maOLFMPzzGA_zj6pc76DApch" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; vertical-align: top; text-align: left">2026</td><td style="vertical-align: top; padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">11,720</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--OperatingLeasesFutureMinimumPaymentsDue_iTI_pp0p0_mtOLFMPzzGA_zhp3lfgOYzF2" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; vertical-align: top; text-align: left"><span style="font-size: 10pt">Total</span></td><td style="vertical-align: top; padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">85,320</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> 18400 18400 18400 18400 11720 85320 <p id="xdx_807_eus-gaap--ShareholdersEquityAndShareBasedPaymentsTextBlock_zlqqnxUCH5Ef" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Note 5. <span style="text-decoration: underline"><span id="xdx_82B_zo4Wn85ukye8">SHARE-BASED COMPENSATION</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The provisions of ASC 718-10-55 requires the measurement and recognition of compensation expense for all share-based payment awards made to our employees and directors, including employee stock options and RSUs, based on estimated fair values. The following table summarizes stock-based compensation expense related to employee stock options for the three months ended June 30, 2021 and 2020, which was allocated as follows:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" id="xdx_885_ecustom--ShareBasedCompensationTableTextBlock_zwbbNOXtXnn5" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SHARE-BASED COMPENSATION (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-left: 5.4pt"><span id="xdx_8B6_zchaoUD2YBDi" style="display: none">Schedule of summarizes stock-based compensation</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 12pt; text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Three Months Ended</td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 12pt; text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2021</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2020</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 66%; text-align: justify; padding-left: 5.4pt">Cost of sales</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--AllocatedShareBasedCompensationExpense_c20210401__20210630__us-gaap--IncomeStatementLocationAxis__us-gaap--CostOfSalesMember_pp0p0" style="width: 14%; text-align: right" title="Stock-based compensation expense related to grants of employee stock options">918</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--AllocatedShareBasedCompensationExpense_c20200401__20200630__us-gaap--IncomeStatementLocationAxis__us-gaap--CostOfSalesMember_pp0p0" style="width: 14%; text-align: right" title="Stock-based compensation expense related to grants of employee stock options">718</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-left: 5.4pt">Sales and marketing</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--AllocatedShareBasedCompensationExpense_c20210401__20210630__us-gaap--IncomeStatementLocationAxis__us-gaap--SellingAndMarketingExpenseMember_pp0p0" style="text-align: right" title="Stock-based compensation expense related to grants of employee stock options">1,218</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--AllocatedShareBasedCompensationExpense_c20200401__20200630__us-gaap--IncomeStatementLocationAxis__us-gaap--SellingAndMarketingExpenseMember_pp0p0" style="text-align: right" title="Stock-based compensation expense related to grants of employee stock options">1,158</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-left: 5.4pt">General and administrative</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--AllocatedShareBasedCompensationExpense_c20210401__20210630__us-gaap--IncomeStatementLocationAxis__us-gaap--GeneralAndAdministrativeExpenseMember_pp0p0" style="text-align: right" title="Stock-based compensation expense related to grants of employee stock options">5,658</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--AllocatedShareBasedCompensationExpense_c20200401__20200630__us-gaap--IncomeStatementLocationAxis__us-gaap--GeneralAndAdministrativeExpenseMember_pp0p0" style="text-align: right" title="Stock-based compensation expense related to grants of employee stock options">5,172</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt">Research and development</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--AllocatedShareBasedCompensationExpense_c20210401__20210630__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Stock-based compensation expense related to grants of employee stock options">546</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_eus-gaap--AllocatedShareBasedCompensationExpense_c20200401__20200630__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Stock-based compensation expense related to grants of employee stock options">486</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Stock-based compensation expense</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_986_eus-gaap--AllocatedShareBasedCompensationExpense_c20210401__20210630_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Stock-based compensation expense related to grants of employee stock options">8,340</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_988_eus-gaap--AllocatedShareBasedCompensationExpense_c20200401__20200630_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Stock-based compensation expense related to grants of employee stock options">7,534</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Share-based compensation cost for stock options is measured at the grant date, based on the fair value as calculated by the Black-Scholes-Merton ("BSM") option-pricing model. The BSM option-pricing model requires the use of actual employee exercise behavior data and the application of a number of assumptions, including expected volatility, risk-free interest rate and expected dividends. There were <span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_do_c20210401__20210630_zPEe6ugKqBcj" title="Stock options granted">no</span> stock options granted and <span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod_do_c20210401__20210630_zXmunT7rdhAk" title="Stock options forfeited">no</span> stock options forfeited during the three months ended June 30, 2021, and <span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_do_c20200401__20200630_zuEOthcQoZ57">20,000</span> stock options granted and <span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod_do_c20200401__20200630_zVKY6ZxY2qhi">no</span> stock options forfeited during the three months ended June 30, 2020.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As of June 30, 2021, approximately $<span id="xdx_90D_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions_iI_pp0p0_c20210630_zrAuRqLbbykh" title="Unrecognized compensation costs">65,000</span> of total unrecognized compensation costs related to nonvested stock options is expected to be recognized over a period of five years.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" id="xdx_885_ecustom--ShareBasedCompensationTableTextBlock_zwbbNOXtXnn5" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SHARE-BASED COMPENSATION (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-left: 5.4pt"><span id="xdx_8B6_zchaoUD2YBDi" style="display: none">Schedule of summarizes stock-based compensation</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 12pt; text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Three Months Ended</td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 12pt; text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2021</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2020</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 66%; text-align: justify; padding-left: 5.4pt">Cost of sales</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--AllocatedShareBasedCompensationExpense_c20210401__20210630__us-gaap--IncomeStatementLocationAxis__us-gaap--CostOfSalesMember_pp0p0" style="width: 14%; text-align: right" title="Stock-based compensation expense related to grants of employee stock options">918</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--AllocatedShareBasedCompensationExpense_c20200401__20200630__us-gaap--IncomeStatementLocationAxis__us-gaap--CostOfSalesMember_pp0p0" style="width: 14%; text-align: right" title="Stock-based compensation expense related to grants of employee stock options">718</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-left: 5.4pt">Sales and marketing</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--AllocatedShareBasedCompensationExpense_c20210401__20210630__us-gaap--IncomeStatementLocationAxis__us-gaap--SellingAndMarketingExpenseMember_pp0p0" style="text-align: right" title="Stock-based compensation expense related to grants of employee stock options">1,218</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--AllocatedShareBasedCompensationExpense_c20200401__20200630__us-gaap--IncomeStatementLocationAxis__us-gaap--SellingAndMarketingExpenseMember_pp0p0" style="text-align: right" title="Stock-based compensation expense related to grants of employee stock options">1,158</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-left: 5.4pt">General and administrative</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--AllocatedShareBasedCompensationExpense_c20210401__20210630__us-gaap--IncomeStatementLocationAxis__us-gaap--GeneralAndAdministrativeExpenseMember_pp0p0" style="text-align: right" title="Stock-based compensation expense related to grants of employee stock options">5,658</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--AllocatedShareBasedCompensationExpense_c20200401__20200630__us-gaap--IncomeStatementLocationAxis__us-gaap--GeneralAndAdministrativeExpenseMember_pp0p0" style="text-align: right" title="Stock-based compensation expense related to grants of employee stock options">5,172</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt">Research and development</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--AllocatedShareBasedCompensationExpense_c20210401__20210630__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Stock-based compensation expense related to grants of employee stock options">546</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_eus-gaap--AllocatedShareBasedCompensationExpense_c20200401__20200630__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Stock-based compensation expense related to grants of employee stock options">486</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Stock-based compensation expense</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_986_eus-gaap--AllocatedShareBasedCompensationExpense_c20210401__20210630_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Stock-based compensation expense related to grants of employee stock options">8,340</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_988_eus-gaap--AllocatedShareBasedCompensationExpense_c20200401__20200630_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Stock-based compensation expense related to grants of employee stock options">7,534</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> 918 718 1218 1158 5658 5172 546 486 8340 7534 0 0 20000 0 65000 <p id="xdx_802_eus-gaap--RelatedPartyTransactionsDisclosureTextBlock_zm5YqEdmbhRa" style="font: 10pt Times New Roman, Times, Serif; margin: 0">Note 6. <span style="text-decoration: underline"><span id="xdx_82B_zddzfuqAHuI2">RELATED PARTY TRANSACTION</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">We paid consulting fees of $<span id="xdx_902_eus-gaap--RelatedPartyTransactionPurchasesFromRelatedParty_pp0p0_c20210401__20210630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__srt--DirectorMember_z3V7DAkk8Xtj" title="Consulting fees paid">28,816</span> and $<span id="xdx_907_eus-gaap--RelatedPartyTransactionPurchasesFromRelatedParty_c20200401__20200630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__srt--DirectorMember_pp0p0" title="Consulting fees paid">14,603</span> to an entity owned by one of our directors during the three months ended June 30, 2021 and 2020, respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> 28816 14603 <p id="xdx_804_eus-gaap--SubsequentEventsTextBlock_z8OotgEXP5g4" style="font: 10pt Times New Roman, Times, Serif; margin: 0">Note 7. <span style="text-decoration: underline"><span id="xdx_82E_zfwaWDMutuBi">SUBSEQUENT EVENTS</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-right: 0; margin-left: 0"/> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">We evaluated all of our activity as of the date the condensed interim financial statements were issued and concluded that no subsequent events have occurred that would require recognition in our financial statements or disclosed in the notes to our condensed interim financial statements.</p> XML 11 R1.htm IDEA: XBRL DOCUMENT v3.21.2
Cover - shares
3 Months Ended
Jun. 30, 2021
Jul. 31, 2021
Cover [Abstract]    
Document Type 10-Q  
Amendment Flag false  
Document Quarterly Report true  
Document Transition Report false  
Document Period End Date Jun. 30, 2021  
Document Fiscal Period Focus Q1  
Document Fiscal Year Focus 2021  
Current Fiscal Year End Date --03-31  
Entity File Number 001-11789  
Entity Registrant Name ENCISION INC.  
Entity Central Index Key 0000930775  
Entity Tax Identification Number 84-1162056  
Entity Incorporation, State or Country Code CO  
Entity Address, Address Line One 6797 Winchester Circle  
Entity Address, City or Town Boulder  
Entity Address, State or Province CO  
Entity Address, Postal Zip Code 80301  
City Area Code 303  
Local Phone Number 444-2600  
Title of 12(b) Security Common Stock, no par value  
Trading Symbol ECIA  
Entity Current Reporting Status Yes  
Entity Interactive Data Current Yes  
Entity Filer Category Non-accelerated Filer  
Entity Small Business true  
Entity Emerging Growth Company false  
Entity Shell Company false  
Entity Common Stock, Shares Outstanding   11,582,641
XML 12 R2.htm IDEA: XBRL DOCUMENT v3.21.2
Condensed Balance Sheets (Unaudited) - USD ($)
Jun. 30, 2021
Mar. 31, 2021
Current assets:    
Cash $ 1,328,669 $ 1,474,339
Accounts receivable, net of allowance for doubtful accounts of $10,000 at June 30, 2021 and $35,000 at March 31, 2021 1,140,971 1,024,370
Inventories, net of reserve for obsolescence of $21,000 at June 30, 2021 and $70,000 at March 31, 2021 1,590,948 1,445,134
Prepaid expenses and other assets 104,452 154,151
Total current assets 4,165,040 4,097,994
Equipment:    
Furniture, fixtures and equipment, at cost 2,699,106 2,695,297
Accumulated depreciation (2,441,546) (2,429,580)
Equipment, net 257,560 265,717
Right of use asset 993,731 1,060,971
Patents, net of accumulated amortization of $243,488 at June 30, 2021 and $317,821 at March 31, 2021 209,023 213,368
Other assets 26,146 20,496
TOTAL ASSETS 5,651,500 5,658,546
Current liabilities:    
Accounts payable 521,026 389,088
Secured notes 21,170 20,397
Accrued compensation 215,659 181,686
Other accrued liabilities 182,914 282,102
Accrued lease liability 310,421 302,978
Total current liabilities 1,251,190 1,176,251
Long-term liability:    
Secured notes 216,150 220,263
Accrued lease liability 847,438 926,808
Unsecured promissory note 533,118 533,118
Total liabilities 2,847,896 2,856,440
Shareholders’ equity:    
Preferred stock, no par value: 10,000,000 shares authorized; none issued and outstanding 0 0
Common stock and additional paid-in capital, no par value: 100,000,000 shares authorized; 11,582,641 issued and outstanding at June 30, 2021 and March 31,2021 24,274,171 24,265,831
Accumulated (deficit) (21,470,567) (21,463,725)
Total shareholders’ equity 2,803,604 2,802,106
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY $ 5,651,500 $ 5,658,546
XML 13 R3.htm IDEA: XBRL DOCUMENT v3.21.2
Condensed Balance Sheets (Unaudited) (Parenthetical) - USD ($)
Jun. 30, 2021
Mar. 31, 2021
Statement of Financial Position [Abstract]    
Accounts receivable, allowance for doubtful accounts $ 10,000 $ 35,000
Inventories, reserve for obsolescence 21,000 70,000
Accumulated amortization $ 243,488 $ 317,821
Preferred stock, shares authorized 10,000,000 10,000,000
Preferred stock, shares issued 0 0
Preferred stock, shares outstanding 0 0
Common stock and additional paid-in capital, shares authorized 100,000,000 100,000,000
Common stock and additional paid-in capital, shares issued 11,582,641 11,582,641
Common stock and additional paid-in capital, shares outstanding 11,582,641 11,582,641
XML 14 R4.htm IDEA: XBRL DOCUMENT v3.21.2
Condensed Statements of Operations (Unaudited) - USD ($)
3 Months Ended
Jun. 30, 2021
Jun. 30, 2020
NET REVENUE:    
Total revenue $ 2,008,444 $ 1,347,567
COST OF REVENUE:    
Total cost of revenue 981,476 700,693
GROSS PROFIT 1,026,968 646,874
OPERATING EXPENSES:    
Sales and marketing 528,474 367,648
General and administrative 326,721 287,082
Research and development 176,875 141,607
Total operating expenses 1,032,070 796,337
OPERATING (LOSS) (5,102) (149,463)
OTHER INCOME (EXPENSE):    
Interest expense, net (1,806) (17,483)
Other income, net 66 27,641
Interest expense and other income, net (1,740) 10,158
(LOSS) BEFORE PROVISION FOR INCOME TAXES (6,842) (139,305)
Provision for income taxes 0 0
NET (LOSS) $ (6,842) $ (139,305)
Net (loss) per share—basic and diluted $ 0.00 $ (0.01)
Weighted average shares—basic and diluted 11,582,641 11,582,641
Product [Member]    
NET REVENUE:    
Total revenue $ 1,718,404 $ 1,347,567
COST OF REVENUE:    
Total cost of revenue 838,426 700,693
GROSS PROFIT 879,978 646,874
OPERATING EXPENSES:    
OPERATING (LOSS) (152,092) (149,463)
Service [Member]    
NET REVENUE:    
Total revenue 290,040 0
COST OF REVENUE:    
Total cost of revenue 143,050 0
GROSS PROFIT 146,990 0
OPERATING EXPENSES:    
OPERATING (LOSS) $ 146,990 $ 0
XML 15 R5.htm IDEA: XBRL DOCUMENT v3.21.2
Condensed Statements of Cash Flows (Unaudited) - USD ($)
3 Months Ended
Jun. 30, 2021
Jun. 30, 2020
Cash flows (used in) operating activities:    
Net (loss) $ (6,842) $ (139,305)
Adjustments to reconcile net (loss) to net cash (used in) operating activities:    
Depreciation and amortization 26,783 25,784
Stock-based compensation expense related to stock options 8,340 7,534
(Recovery from) provision for doubtful accounts, net change (25,000) (13,000)
Provision for (recovery from) for inventory obsolescence, net change (49,000) 14,000
Change in operating assets and liabilities:    
Right of use asset, net (4,687) 20,437
Accounts receivable (91,601) 97,239
Inventories (96,813) (96,456)
Prepaid expenses and other assets 44,049 (39,757)
Accounts payable 131,938 (52,175)
Accrued compensation and other accrued liabilities (65,216) 11,294
Net cash (used in) operating activities (128,049) (164,405)
Cash flows (used in) investing activities:    
Acquisition of property and equipment (6,720) 0
Patent costs (7,561) (4,334)
Net cash (used in) investing activities (14,281) (4,334)
Cash flows from (used in) financing activities:    
(Paydown of) borrowings from credit facility, net change 0 (186,541)
(Paydown of) secured notes (3,340) 0
Unsecured promissory note 0 598,567
Net cash generated by (used in) financing activities (3,340) 412,026
Net (decrease) increase in cash (145,670) 243,287
Cash, beginning of fiscal year 1,474,339 385,132
Cash, end of fiscal year 1,328,669 628,419
Supplemental disclosures of cash flow information:    
Cash paid during the year for interest $ 1,806 $ 17,483
XML 16 R6.htm IDEA: XBRL DOCUMENT v3.21.2
ORGANIZATION AND NATURE OF BUSINESS
3 Months Ended
Jun. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
ORGANIZATION AND NATURE OF BUSINESS

Note 1. ORGANIZATION AND NATURE OF BUSINESS

 

Encision Inc. is a medical device company that designs, develops, manufactures and markets patented surgical instruments that provide greater safety to, and saves lives of, patients undergoing minimally-invasive surgery. We believe that our patented AEM® (Active Electrode Monitoring) surgical instrument technology is changing the marketplace for electrosurgical devices and instruments by providing a solution to a patient safety risk in laparoscopic surgery. Our sales to date have been made principally in the United States.

 

We have an accumulated deficit of $21,470,567 at June 30, 2021. A significant portion of our operating funds have been provided by issuances of our common stock and warrants, and the exercise of stock options to purchase our common stock. Shareholders’ equity increased by $1,498 since March 31, 2021 as a result of our loss of $(6,842) and share-based compensation of $8,340. Should our liquidity be diminished in the future because of operating losses, we may be required to seek additional capital.

 

Our strategic marketing and sales plan is designed to expand the use of our products in surgically active hospitals and surgery centers in the United States.

 

We have been actively monitoring the novel coronavirus (“COVID-19”) situation and its impact globally. Our production facilities continued to operate during the year as they had prior to the COVID-19 pandemic with minimal change, other than for enhanced safety measures intended to prevent the spread of the virus. The remote working arrangements and travel restrictions imposed by various governments had limited impact on our ability to maintain operations during the year, as our manufacturing operations have generally been exempted from stay-at-home orders. However, we cannot predict the impact of the progression of the COVID-19 pandemic on future results due to a variety of factors, including the continued good health of our employees, the ability of suppliers to continue to operate and deliver, our ability and our customers to maintain operations, continued access to transportation resources, the changing needs and priorities of customers, any further government and/or public actions taken in response to the pandemic and ultimately the length of the pandemic. We will continue to closely monitor the COVID-19 pandemic in order to ensure the safety of our people and our ability to serve our customers and patients worldwide.

 

XML 17 R7.htm IDEA: XBRL DOCUMENT v3.21.2
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
3 Months Ended
Jun. 30, 2021
Accounting Policies [Abstract]  
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Note 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

 

Basis of Presentation. The condensed interim financial statements included herein have been prepared by us, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). Certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles accepted in the United States (“GAAP”) have been condensed or omitted pursuant to such rules and regulations, although we believe that the disclosures made are adequate to make the information presented not misleading. The condensed interim financial statements and notes thereto should be read in conjunction with the financial statements and the notes thereto included in our Annual Report on Form 10-K for the fiscal year ended March 31, 2021 filed on June 23, 2021.

 

The accompanying condensed interim financial statements have been prepared, in all material respects, in conformity with the standards of accounting measurements and reflect, in the opinion of management, all adjustments necessary to summarize fairly the financial position and results of operations for such periods in accordance with GAAP. All adjustments are of a normal recurring nature. The results of operations for the most recent interim period are not necessarily indicative of the results to be expected for the full year.

 

Use of Estimates in the Preparation of Financial Statements. The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions. Such estimates and assumptions affect the reported amounts of assets and liabilities as well as disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of sales and expense during the reporting period. Actual results could differ from those estimates.

 

Cash and Cash Equivalents. For purposes of reporting cash flows, we consider all cash and highly liquid investments with an original maturity of three months or less to be cash equivalents.

 

Fair Value of Financial Instruments. Our financial instruments consist of cash, trade receivables, payables, PPP loan and Economic Injury Disaster Loan (“EIDL”) loan. The carrying values of cash and trade receivables approximate their fair value due to their short maturities.The fair values of the EIDL Loan approximates the carrying value based on estimated discounted future cash flows using the current rates at which similar loans would be made.

 

Concentration of Credit Risk. Financial instruments, which potentially subject us to concentrations of credit risk, consist of cash and accounts receivable. From time to time, the amount of cash on deposit with financial institutions may exceed the $250,000 federally insured limit at June 30, 2021. We believe that our cash on deposit that exceeds $250,000 with financial institutions is financially sound and the risk of loss is minimal.

 

We have no significant off-balance sheet concentrations of credit risk such as foreign exchange contracts, options contracts or other foreign hedging arrangements. We maintain the majority of our cash balances with one financial institution in the form of demand deposits.

 

Accounts receivable are typically unsecured and are derived from transactions with and from entities in the healthcare industry primarily located in the United States. Accordingly, we may be exposed to credit risk generally associated with the healthcare industry. We maintain allowances for doubtful accounts for estimated losses resulting from the inability of our customers to make required payments. The net accounts receivable balance at June 30, 2021 of $1,140,971 and at March 31, 2021 of $1,024,370 included no more than 12% from any one customer.

 

Inventories. Inventories are stated at the lower of cost (first-in, first-out basis) or net realizable value. We reduce inventory for estimated obsolete or unmarketable inventory equal to the difference between the cost of inventory and the net realizable value based upon assumptions about future demand and market conditions. If actual market conditions are less favorable than those projected by management, additional inventory write-downs may be required. At June 30, 2021 and March 31, 2021 inventory consisted of the following:

 

          
   June 30, 2021  March 31, 2021
Raw materials  $1,231,083   $1,038,094 
Finished goods   380,865    477,040 
Total gross inventories   1,611,948    1,515,134 
Less reserve for obsolescence   (21,000)   (70,000)
Total net inventories  $1,590,948   $1,445,134 

 

Property and Equipment. Property and equipment are stated at cost, with depreciation computed over the estimated useful lives of the assets, generally five to seven years. Depreciation expense for the three months ended June 30, 2021 and 2020 was $14,877 and $18,418, respectively. We use the straight-line method of depreciation for property and equipment. Leasehold improvements are depreciated over the shorter of the remaining lease term or the estimated useful life of the asset. Maintenance and repairs are expensed as incurred and major additions, replacements and improvements are capitalized.

 

Long-Lived Assets. Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. A long-lived asset is considered impaired when estimated future cash flows related to the asset, undiscounted and without interest, are insufficient to recover the carrying amount of the asset. If deemed impaired, the long-lived asset is reduced to its estimated fair value. Long-lived assets to be disposed of are reported at the lower of their carrying amount or estimated fair value less cost to sell.

 

Patents. The costs of applying for patents are capitalized and amortized on a straight-line basis over the lesser of the patent’s economic or legal life (20 years from the date of application in the United States). Capitalized costs are expensed if patents are not issued. We review the carrying value of our patents periodically to determine whether the patents have continuing value and such reviews could result in the conclusion that the recorded amounts have been impaired.

 

Income Taxes. We account for income taxes under the provisions of FASB Accounting Standards Codification (“ASC”) Topic 740, “Accounting for Income Taxes” (“ASC 740”). ASC 740 requires recognition of deferred income tax assets and liabilities for the expected future income tax consequences, based on enacted tax laws, of temporary differences between the financial reporting and tax bases of assets and liabilities. ASC 740 also requires recognition of deferred tax assets for the expected future tax effects of all deductible temporary differences, loss carryforwards and tax credit carryforwards. Deferred tax assets are then reduced, if deemed necessary, by a valuation allowance for the amount of any tax benefits, which, more likely than not based on current circumstances, are not expected to be realized. As a result, no provision for income tax is reflected in the accompanying statements of operations. Should we achieve sufficient, sustained income in the future, we may conclude that some or all of the valuation allowance should be reversed. We are required to make many subjective assumptions and judgments regarding our income tax exposures. At June 30, 2021, we had no unrecognized tax benefits, which would affect the effective tax rate if recognized and had no accrued interest, or penalties related to uncertain tax positions.

 

Revenue Recognition. We record revenue at a single point in time, when control is transferred to the customer. We will continue to apply our current business processes, policies, systems and controls to support recognition and disclosure. Our shipping policy is FOB Shipping Point. We recognize revenue from sales to stocking distributors when there is no right of return, other than for normal warranty claims. We have no ongoing obligations related to product sales, except for normal warranty obligations. As presented on the Statement of Operations our revenue is disaggregated between product revenue and service revenue. As it relates specifically to product revenue, we do not believe further disaggregation is necessary as substantially all of our product revenue comes from multiple products within a line of medical devices. Our engineering service contracts are billed on a time and materials basis and revenue is recognized over time as the services are performed.

 

Research and Development Expenses. We expense research and development costs for products and processes as incurred.

 

Stock-Based Compensation. Stock-based compensation is presented in accordance with the guidance of ASC Topic 718, “Compensation – Stock Compensation” (“ASC 718”). Under the provisions of ASC 718, companies are required to estimate the fair value of share-based payment awards on the date of grant using an option-pricing model. The value of the portion of the award that is ultimately expected to vest is recognized as expense over the requisite service periods in our statements of operations.

 

Stock-based compensation expense recognized under ASC 718 for the three months ended June 30, 2021 and 2020 was $8,340 and $7,534, respectively, which consisted of stock-based compensation expense related to grants of employee stock options.

 

Segment Reporting. We have concluded that we have two operating segments, product and service. Product designs, develops, manufactures and markets patented surgical instruments. Service performs electrical engineering activities for external entities.

 

                              
   Three Months Ended June 30, 2021  Three Months Ended June 30, 2020
  

 

Product

 

 

Service

 

 

Total

 

 

Product

 

 

Service

 

 

Total

Net revenue  $1,718,404   $290,040   $2,008,444   $1,347,567   $—     $1,347,567 
Cost of revenue   838,426    143,050    981,476    700,693    —      700,693 
Gross profit   879,978    146,990    1,026,968    646,874    —      646,874 
Operating income (loss)   (152,092)   146,990    (5,102)   (149,463)   —      (149,463)
Depreciation and amortization   26,783    —      26,783    25,784    —      25,784 
Patent and capital expenditures   14,281    —      14,281    4,334    —      4,334 
Equipment and patents, net  $466,583   $—     $466,583   $479,085   $—     $479,085 

 

Recently Issued Accounting Pronouncements. In June 2016, the FASB issued ASU 2016-13, “Measurement of Credit Losses on Financial Instruments”. ASU 2016-13 adds a current expected credit loss (“CECL”) impairment model to U.S. GAAP that is based on expected losses rather than incurred losses. Modified retrospective adoption is required with any cumulative-effect adjustment recorded to retained earnings as of the beginning of the period of adoption. ASU 2016-13 is effective for fiscal years beginning after December 15, 2019, excluding smaller reporting entities, which will be effective for fiscal years beginning after December 15, 2022. We will adopt ASU 2016-13 beginning April 1, 2023 and do not expect the application of the CECL impairment model to have a significant impact on our allowance for uncollectible amounts for accounts receivable.

 

XML 18 R8.htm IDEA: XBRL DOCUMENT v3.21.2
Basic and Diluted Income and Loss per Common Share
3 Months Ended
Jun. 30, 2021
Earnings Per Share [Abstract]  
Basic and Diluted Income and Loss per Common Share

Note 3. Basic and Diluted Income and Loss per Common Share

 

We report both basic and diluted net income (loss) per share. Basic net income or loss per common share is computed by dividing net income or loss for the period by the weighted average number of common shares outstanding for the period. Diluted net income or loss per common share is computed by dividing the net income or loss for the period by the weighted average number of common and potential common shares outstanding during the period if the effect of the potential common shares is dilutive. The shares used in the calculation of dilutive potential common shares exclude options to purchase shares where the exercise price was greater than the average market price of common shares for the period.

 

The following table presents the calculation of basic and diluted net loss per share:

 

          
   Three Months Ended
   June 30, 2021  June 30, 2020
Net (loss)  $(6,842)  $(139,305)
Weighted-average basic shares outstanding   11,582,641    11,582,641 
Effect of dilutive securities            
Weighted-average diluted shares   11,582,641    11,582,641 
Basic net (loss) per share  $0.00   $(0.01)
Diluted net (loss) per share  $0.00   $(0.01)
 Antidilutive employee stock options   1,036,000    1,018,000 
           


 

XML 19 R9.htm IDEA: XBRL DOCUMENT v3.21.2
COMMITMENTS AND CONTINGENCIES
3 Months Ended
Jun. 30, 2021
Commitments and Contingencies Disclosure [Abstract]  
COMMITMENTS AND CONTINGENCIES

Note 4. COMMITMENTS AND CONTINGENCIES

 

We have a noncancelable lease agreement for our facilities at 6797 Winchester Circle, Boulder, Colorado. The lease expires October 31, 2024.

 

In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842) ("ASU 2016-02"), which modified lease accounting for both lessees and lessors to increase transparency and comparability by recognizing lease assets and lease liabilities by lessees for those leases classified as either finance or operating leases under previous accounting standards and disclosing key information about leasing arrangements. We adopted Topic 842 on April 1, 2019, using the alternative modified transition method, which requires a cumulative effect adjustment, if any, to the opening balance of retained earnings to be recognized on the date of adoption with prior periods not restated. There was no cumulative effect adjustment recorded on April 1, 2019. The primary impact for us was the balance sheet recognition of right-of-use (“ROU”) assets and lease liabilities for operating leases as a lessee.

 

We determine if an arrangement contains a lease at inception. We currently do not have any finance leases. Operating lease ROU assets and operating lease liabilities are recognized based on the present value of the future minimum lease payments over the lease term at commencement date. ROU assets also include any initial direct costs incurred and any lease payments made at or before the lease commencement date, less lease incentives received. We use our incremental borrowing rate based on the information available at the commencement date in determining the lease liabilities as our leases do not provide an implicit rate. Lease expense is recognized on a straight-line basis over the lease term.

 

The minimum future lease payment, by fiscal year, as of June 30, 2021 is as follows:

 

      
Fiscal Year  Amount
2022   $270,667 
2023    372,167 
2024    386,667 
2025    229,722 
Total   $1,259,223 

 

During January 2021, we canceled our relationship with Crestmark Bank. We had no borrowings and incurred a $20,000 exit fee.

 

On August 4, 2020, we received $150,000 in loan funding from the U.S. Small Business Administration (“SBA”) under the Economic Injury Disaster Loan (“EIDL”) program administered by the SBA, which program was expanded pursuant to the CARES Act. The EIDL is evidenced by a promissory note, dated August 1, 2020 in the original principal amount of $150,000 with the SBA, the lender. Under the terms of the Note, interest accrues on the outstanding principal at the rate of 3.75% per annum. The term of the Note is thirty years, though it may be payable sooner upon an event of default under the Note. Under the Note, we will be obligated to make equal monthly payments of principal and interest of $731 beginning on August 1, 2021 through the maturity date of August 1, 2050. The Note may be prepaid in part or in full, at any time, without penalty.

 

During January 2021, we entered into a note agreement with U.S. Bank for $92,000. The note is for five years at a 5% interest rate and the proceeds were used to purchase equipment. The note is secured by the equipment.

 

On February 8, 2021, we entered into an unsecured promissory note under the PPP for a principal amount of $533,118. The PPP was established under the Consolidated Appropriations Act of 2020, enacted December 27, 2020.  Under the terms of the CARES Act, a PPP loan recipient may apply for, and be granted, forgiveness for all or a portion of loans granted under the PPP. Such forgiveness will be determined based upon the use of loan proceeds for payroll costs, rent and utility costs, and the maintenance of employee and compensation levels. This was our second PPP loan. On April 17, 2020, we entered into an unsecured promissory note under the PPP for a principal amount of $598,567. In the quarter that ended December 31, 2020, we achieved the requirements for forgiveness, and all of the $598,567 was forgiven. We recognized the forgiveness as extinguishment of debt income of $598,567. We expect that we will achieve the requirements for forgiveness of the current note.

 

The minimum future EIDL payment, by fiscal year, as of June 30, 2021 is as follows:

 

      
Fiscal Year  Amount
2022    2,770 
2023    3,091 
2024    3,208 
2025    3,331 
2026    3,457 
Thereafter    136,143 
Total   $152,000 

 

 

During January 2021, we entered into a note agreement with U.S. Bank for $92,000. The note is for five years at a 5% interest rate and the proceeds were used to purchase equipment. The note is secured by the equipment.

 

The minimum future principal U.S. Bank payment, by fiscal year, as of June 30, 2021 is as follows:

 

      
Fiscal Year  Amount
2022    18,400 
2023    18,400 
2024    18,400 
2025    18,400 
2026    11,720 
Total   $85,320 

 

Aside from the operating lease, EIDL loan and U.S. Bank loan, we do not have any material contractual commitments requiring settlement in the future.

 

We are subject to regulation by the United States Food and Drug Administration (“FDA”). The FDA provides regulations governing the manufacture and sale of our products and regularly inspects us and other manufacturers to determine compliance with these regulations. We believe that we were in substantial compliance with all known regulations at June 30, 2021. FDA inspections are conducted periodically at the discretion of the FDA. Our latest inspection by the FDA occurred in October 2019.

 

 

XML 20 R10.htm IDEA: XBRL DOCUMENT v3.21.2
SHARE-BASED COMPENSATION
3 Months Ended
Jun. 30, 2021
Equity [Abstract]  
SHARE-BASED COMPENSATION

Note 5. SHARE-BASED COMPENSATION

 

The provisions of ASC 718-10-55 requires the measurement and recognition of compensation expense for all share-based payment awards made to our employees and directors, including employee stock options and RSUs, based on estimated fair values. The following table summarizes stock-based compensation expense related to employee stock options for the three months ended June 30, 2021 and 2020, which was allocated as follows:

 

          
   Three Months Ended
   June 30, 2021  June 30, 2020
Cost of sales  $918   $718 
Sales and marketing   1,218    1,158 
General and administrative   5,658    5,172 
Research and development   546    486 
Stock-based compensation expense  $8,340   $7,534 

 

Share-based compensation cost for stock options is measured at the grant date, based on the fair value as calculated by the Black-Scholes-Merton ("BSM") option-pricing model. The BSM option-pricing model requires the use of actual employee exercise behavior data and the application of a number of assumptions, including expected volatility, risk-free interest rate and expected dividends. There were no stock options granted and no stock options forfeited during the three months ended June 30, 2021, and 20,000 stock options granted and no stock options forfeited during the three months ended June 30, 2020.

 

As of June 30, 2021, approximately $65,000 of total unrecognized compensation costs related to nonvested stock options is expected to be recognized over a period of five years.

 

XML 21 R11.htm IDEA: XBRL DOCUMENT v3.21.2
RELATED PARTY TRANSACTION
3 Months Ended
Jun. 30, 2021
Related Party Transactions [Abstract]  
RELATED PARTY TRANSACTION

Note 6. RELATED PARTY TRANSACTION

 

We paid consulting fees of $28,816 and $14,603 to an entity owned by one of our directors during the three months ended June 30, 2021 and 2020, respectively.

 

 

XML 22 R12.htm IDEA: XBRL DOCUMENT v3.21.2
SUBSEQUENT EVENTS
3 Months Ended
Jun. 30, 2021
Subsequent Events [Abstract]  
SUBSEQUENT EVENTS

Note 7. SUBSEQUENT EVENTS

We evaluated all of our activity as of the date the condensed interim financial statements were issued and concluded that no subsequent events have occurred that would require recognition in our financial statements or disclosed in the notes to our condensed interim financial statements.

XML 23 R13.htm IDEA: XBRL DOCUMENT v3.21.2
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)
3 Months Ended
Jun. 30, 2021
Accounting Policies [Abstract]  
Basis of Presentation

Basis of Presentation. The condensed interim financial statements included herein have been prepared by us, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). Certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles accepted in the United States (“GAAP”) have been condensed or omitted pursuant to such rules and regulations, although we believe that the disclosures made are adequate to make the information presented not misleading. The condensed interim financial statements and notes thereto should be read in conjunction with the financial statements and the notes thereto included in our Annual Report on Form 10-K for the fiscal year ended March 31, 2021 filed on June 23, 2021.

 

The accompanying condensed interim financial statements have been prepared, in all material respects, in conformity with the standards of accounting measurements and reflect, in the opinion of management, all adjustments necessary to summarize fairly the financial position and results of operations for such periods in accordance with GAAP. All adjustments are of a normal recurring nature. The results of operations for the most recent interim period are not necessarily indicative of the results to be expected for the full year.

 

Use of Estimates in the Preparation of Financial Statements

Use of Estimates in the Preparation of Financial Statements. The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions. Such estimates and assumptions affect the reported amounts of assets and liabilities as well as disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of sales and expense during the reporting period. Actual results could differ from those estimates.

 

Cash and Cash Equivalents

Cash and Cash Equivalents. For purposes of reporting cash flows, we consider all cash and highly liquid investments with an original maturity of three months or less to be cash equivalents.

 

Fair Value of Financial Instruments

Fair Value of Financial Instruments. Our financial instruments consist of cash, trade receivables, payables, PPP loan and Economic Injury Disaster Loan (“EIDL”) loan. The carrying values of cash and trade receivables approximate their fair value due to their short maturities.The fair values of the EIDL Loan approximates the carrying value based on estimated discounted future cash flows using the current rates at which similar loans would be made.

 

Concentration of Credit Risk

Concentration of Credit Risk. Financial instruments, which potentially subject us to concentrations of credit risk, consist of cash and accounts receivable. From time to time, the amount of cash on deposit with financial institutions may exceed the $250,000 federally insured limit at June 30, 2021. We believe that our cash on deposit that exceeds $250,000 with financial institutions is financially sound and the risk of loss is minimal.

 

We have no significant off-balance sheet concentrations of credit risk such as foreign exchange contracts, options contracts or other foreign hedging arrangements. We maintain the majority of our cash balances with one financial institution in the form of demand deposits.

 

Accounts receivable are typically unsecured and are derived from transactions with and from entities in the healthcare industry primarily located in the United States. Accordingly, we may be exposed to credit risk generally associated with the healthcare industry. We maintain allowances for doubtful accounts for estimated losses resulting from the inability of our customers to make required payments. The net accounts receivable balance at June 30, 2021 of $1,140,971 and at March 31, 2021 of $1,024,370 included no more than 12% from any one customer.

 

Inventories

Inventories. Inventories are stated at the lower of cost (first-in, first-out basis) or net realizable value. We reduce inventory for estimated obsolete or unmarketable inventory equal to the difference between the cost of inventory and the net realizable value based upon assumptions about future demand and market conditions. If actual market conditions are less favorable than those projected by management, additional inventory write-downs may be required. At June 30, 2021 and March 31, 2021 inventory consisted of the following:

 

          
   June 30, 2021  March 31, 2021
Raw materials  $1,231,083   $1,038,094 
Finished goods   380,865    477,040 
Total gross inventories   1,611,948    1,515,134 
Less reserve for obsolescence   (21,000)   (70,000)
Total net inventories  $1,590,948   $1,445,134 

 

Property and Equipment

Property and Equipment. Property and equipment are stated at cost, with depreciation computed over the estimated useful lives of the assets, generally five to seven years. Depreciation expense for the three months ended June 30, 2021 and 2020 was $14,877 and $18,418, respectively. We use the straight-line method of depreciation for property and equipment. Leasehold improvements are depreciated over the shorter of the remaining lease term or the estimated useful life of the asset. Maintenance and repairs are expensed as incurred and major additions, replacements and improvements are capitalized.

 

Long-Lived Assets

Long-Lived Assets. Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. A long-lived asset is considered impaired when estimated future cash flows related to the asset, undiscounted and without interest, are insufficient to recover the carrying amount of the asset. If deemed impaired, the long-lived asset is reduced to its estimated fair value. Long-lived assets to be disposed of are reported at the lower of their carrying amount or estimated fair value less cost to sell.

 

Patents

Patents. The costs of applying for patents are capitalized and amortized on a straight-line basis over the lesser of the patent’s economic or legal life (20 years from the date of application in the United States). Capitalized costs are expensed if patents are not issued. We review the carrying value of our patents periodically to determine whether the patents have continuing value and such reviews could result in the conclusion that the recorded amounts have been impaired.

 

Income Taxes

Income Taxes. We account for income taxes under the provisions of FASB Accounting Standards Codification (“ASC”) Topic 740, “Accounting for Income Taxes” (“ASC 740”). ASC 740 requires recognition of deferred income tax assets and liabilities for the expected future income tax consequences, based on enacted tax laws, of temporary differences between the financial reporting and tax bases of assets and liabilities. ASC 740 also requires recognition of deferred tax assets for the expected future tax effects of all deductible temporary differences, loss carryforwards and tax credit carryforwards. Deferred tax assets are then reduced, if deemed necessary, by a valuation allowance for the amount of any tax benefits, which, more likely than not based on current circumstances, are not expected to be realized. As a result, no provision for income tax is reflected in the accompanying statements of operations. Should we achieve sufficient, sustained income in the future, we may conclude that some or all of the valuation allowance should be reversed. We are required to make many subjective assumptions and judgments regarding our income tax exposures. At June 30, 2021, we had no unrecognized tax benefits, which would affect the effective tax rate if recognized and had no accrued interest, or penalties related to uncertain tax positions.

 

Revenue Recognition

Revenue Recognition. We record revenue at a single point in time, when control is transferred to the customer. We will continue to apply our current business processes, policies, systems and controls to support recognition and disclosure. Our shipping policy is FOB Shipping Point. We recognize revenue from sales to stocking distributors when there is no right of return, other than for normal warranty claims. We have no ongoing obligations related to product sales, except for normal warranty obligations. As presented on the Statement of Operations our revenue is disaggregated between product revenue and service revenue. As it relates specifically to product revenue, we do not believe further disaggregation is necessary as substantially all of our product revenue comes from multiple products within a line of medical devices. Our engineering service contracts are billed on a time and materials basis and revenue is recognized over time as the services are performed.

 

Research and Development Expenses

Research and Development Expenses. We expense research and development costs for products and processes as incurred.

 

Stock-Based Compensation

Stock-Based Compensation. Stock-based compensation is presented in accordance with the guidance of ASC Topic 718, “Compensation – Stock Compensation” (“ASC 718”). Under the provisions of ASC 718, companies are required to estimate the fair value of share-based payment awards on the date of grant using an option-pricing model. The value of the portion of the award that is ultimately expected to vest is recognized as expense over the requisite service periods in our statements of operations.

 

Stock-based compensation expense recognized under ASC 718 for the three months ended June 30, 2021 and 2020 was $8,340 and $7,534, respectively, which consisted of stock-based compensation expense related to grants of employee stock options.

 

Segment Reporting

Segment Reporting. We have concluded that we have two operating segments, product and service. Product designs, develops, manufactures and markets patented surgical instruments. Service performs electrical engineering activities for external entities.

 

                              
   Three Months Ended June 30, 2021  Three Months Ended June 30, 2020
  

 

Product

 

 

Service

 

 

Total

 

 

Product

 

 

Service

 

 

Total

Net revenue  $1,718,404   $290,040   $2,008,444   $1,347,567   $—     $1,347,567 
Cost of revenue   838,426    143,050    981,476    700,693    —      700,693 
Gross profit   879,978    146,990    1,026,968    646,874    —      646,874 
Operating income (loss)   (152,092)   146,990    (5,102)   (149,463)   —      (149,463)
Depreciation and amortization   26,783    —      26,783    25,784    —      25,784 
Patent and capital expenditures   14,281    —      14,281    4,334    —      4,334 
Equipment and patents, net  $466,583   $—     $466,583   $479,085   $—     $479,085 

 

Recently Issued Accounting Pronouncements

Recently Issued Accounting Pronouncements. In June 2016, the FASB issued ASU 2016-13, “Measurement of Credit Losses on Financial Instruments”. ASU 2016-13 adds a current expected credit loss (“CECL”) impairment model to U.S. GAAP that is based on expected losses rather than incurred losses. Modified retrospective adoption is required with any cumulative-effect adjustment recorded to retained earnings as of the beginning of the period of adoption. ASU 2016-13 is effective for fiscal years beginning after December 15, 2019, excluding smaller reporting entities, which will be effective for fiscal years beginning after December 15, 2022. We will adopt ASU 2016-13 beginning April 1, 2023 and do not expect the application of the CECL impairment model to have a significant impact on our allowance for uncollectible amounts for accounts receivable.

 

XML 24 R14.htm IDEA: XBRL DOCUMENT v3.21.2
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
3 Months Ended
Jun. 30, 2021
Accounting Policies [Abstract]  
Schedule of inventory
          
   June 30, 2021  March 31, 2021
Raw materials  $1,231,083   $1,038,094 
Finished goods   380,865    477,040 
Total gross inventories   1,611,948    1,515,134 
Less reserve for obsolescence   (21,000)   (70,000)
Total net inventories  $1,590,948   $1,445,134 
Schedule of service performs electrical engineering activities for external entities
                              
   Three Months Ended June 30, 2021  Three Months Ended June 30, 2020
  

 

Product

 

 

Service

 

 

Total

 

 

Product

 

 

Service

 

 

Total

Net revenue  $1,718,404   $290,040   $2,008,444   $1,347,567   $—     $1,347,567 
Cost of revenue   838,426    143,050    981,476    700,693    —      700,693 
Gross profit   879,978    146,990    1,026,968    646,874    —      646,874 
Operating income (loss)   (152,092)   146,990    (5,102)   (149,463)   —      (149,463)
Depreciation and amortization   26,783    —      26,783    25,784    —      25,784 
Patent and capital expenditures   14,281    —      14,281    4,334    —      4,334 
Equipment and patents, net  $466,583   $—     $466,583   $479,085   $—     $479,085 
XML 25 R15.htm IDEA: XBRL DOCUMENT v3.21.2
Basic and Diluted Income and Loss per Common Share (Tables)
3 Months Ended
Jun. 30, 2021
Earnings Per Share [Abstract]  
Schedule of basic and diluted net loss per share:
          
   Three Months Ended
   June 30, 2021  June 30, 2020
Net (loss)  $(6,842)  $(139,305)
Weighted-average basic shares outstanding   11,582,641    11,582,641 
Effect of dilutive securities            
Weighted-average diluted shares   11,582,641    11,582,641 
Basic net (loss) per share  $0.00   $(0.01)
Diluted net (loss) per share  $0.00   $(0.01)
 Antidilutive employee stock options   1,036,000    1,018,000 
           
XML 26 R16.htm IDEA: XBRL DOCUMENT v3.21.2
COMMITMENTS AND CONTINGENCIES (Tables)
3 Months Ended
Jun. 30, 2021
Lease Payment [Member]  
Discounted Future Net Cash Flows Relating to Proved Oil and Gas Reserves [Line Items]  
Schedule of principal U.S. Bank payment
      
Fiscal Year  Amount
2022   $270,667 
2023    372,167 
2024    386,667 
2025    229,722 
Total   $1,259,223 
E I D L Payment [Member]  
Discounted Future Net Cash Flows Relating to Proved Oil and Gas Reserves [Line Items]  
Schedule of principal U.S. Bank payment
      
Fiscal Year  Amount
2022    2,770 
2023    3,091 
2024    3,208 
2025    3,331 
2026    3,457 
Thereafter    136,143 
Total   $152,000 
U S Bank Payment [Member]  
Discounted Future Net Cash Flows Relating to Proved Oil and Gas Reserves [Line Items]  
Schedule of principal U.S. Bank payment
      
Fiscal Year  Amount
2022    18,400 
2023    18,400 
2024    18,400 
2025    18,400 
2026    11,720 
Total   $85,320 
XML 27 R17.htm IDEA: XBRL DOCUMENT v3.21.2
SHARE-BASED COMPENSATION (Tables)
3 Months Ended
Jun. 30, 2021
Equity [Abstract]  
Schedule of summarizes stock-based compensation
          
   Three Months Ended
   June 30, 2021  June 30, 2020
Cost of sales  $918   $718 
Sales and marketing   1,218    1,158 
General and administrative   5,658    5,172 
Research and development   546    486 
Stock-based compensation expense  $8,340   $7,534 
XML 28 R18.htm IDEA: XBRL DOCUMENT v3.21.2
ORGANIZATION AND NATURE OF BUSINESS (Details Narrative) - USD ($)
Jun. 30, 2021
Mar. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]    
Accumulated deficit $ 21,470,567 $ 21,463,725
XML 29 R19.htm IDEA: XBRL DOCUMENT v3.21.2
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)
Jun. 30, 2021
Mar. 31, 2021
Accounting Policies [Abstract]    
Raw materials $ 1,231,083 $ 1,038,094
Finished goods 380,865 477,040
Total gross inventories 1,611,948 1,515,134
Less reserve for obsolescence (21,000) (70,000)
Total net inventories $ 1,590,948 $ 1,445,134
XML 30 R20.htm IDEA: XBRL DOCUMENT v3.21.2
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1) - USD ($)
3 Months Ended
Jun. 30, 2021
Jun. 30, 2020
Product Information [Line Items]    
Net revenue $ 2,008,444 $ 1,347,567
Cost of revenue 981,476 700,693
Gross profit 1,026,968 646,874
Operating income (loss) (5,102) (149,463)
Depreciation and amortization 26,783 25,784
Capital expenditures 14,281 4,334
Equipment and patents, net 466,583 479,085
Product [Member]    
Product Information [Line Items]    
Net revenue 1,718,404 1,347,567
Cost of revenue 838,426 700,693
Gross profit 879,978 646,874
Operating income (loss) (152,092) (149,463)
Depreciation and amortization 26,783 25,784
Capital expenditures 14,281 4,334
Equipment and patents, net 466,583 479,085
Service [Member]    
Product Information [Line Items]    
Net revenue 290,040 0
Cost of revenue 143,050 0
Gross profit 146,990 0
Operating income (loss) 146,990 0
Depreciation and amortization 0 0
Capital expenditures 0 0
Equipment and patents, net $ 0 $ 0
XML 31 R21.htm IDEA: XBRL DOCUMENT v3.21.2
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)
3 Months Ended
Jun. 30, 2021
Jun. 30, 2020
Mar. 31, 2021
Accounting Policies [Abstract]      
Federally insured limit $ 250,000    
Accounts receivable 1,140,971   $ 1,024,370
Depreciation expense 14,877 $ 18,418  
Unrecognized tax benefits 0    
Uncertain tax positions 0    
Stock based compensation $ 8,340 $ 7,534  
XML 32 R22.htm IDEA: XBRL DOCUMENT v3.21.2
BASIC AND DILUTED INCOME AND LOSS PER COMMON SHARE (Details) - USD ($)
3 Months Ended
Jun. 30, 2021
Jun. 30, 2020
Earnings Per Share [Abstract]    
Net (loss) $ (6,842) $ (139,305)
Weighted-average basic shares outstanding 11,582,641 11,582,641
Effect of dilutive securities
Weighted-average diluted shares 11,582,641 11,582,641
Basic net (loss) per share $ 0.00 $ (0.01)
Diluted net (loss) per share $ 0.00 $ (0.01)
 Antidilutive employee stock options 1,036,000 1,018,000
XML 33 R23.htm IDEA: XBRL DOCUMENT v3.21.2
COMMITMENTS AND CONTINGENCIES (Details)
Jun. 30, 2021
USD ($)
Commitments and Contingencies Disclosure [Abstract]  
2022 $ 270,667
2023 372,167
2024 386,667
2025 229,722
Total $ 1,259,223
XML 34 R24.htm IDEA: XBRL DOCUMENT v3.21.2
COMMITMENTS AND CONTINGENCIES (Details 1)
Jun. 30, 2021
USD ($)
Discounted Future Net Cash Flows Relating to Proved Oil and Gas Reserves [Line Items]  
2022 $ 270,667
2023 372,167
2024 386,667
2025 229,722
Total 1,259,223
E I D L Payment [Member]  
Discounted Future Net Cash Flows Relating to Proved Oil and Gas Reserves [Line Items]  
2022 2,770
2023 3,091
2024 3,208
2025 3,331
2026 3,457
Thereafter 136,143
Total $ 152,000
XML 35 R25.htm IDEA: XBRL DOCUMENT v3.21.2
COMMITMENTS AND CONTINGENCIES (Details 2)
Jun. 30, 2021
USD ($)
Discounted Future Net Cash Flows Relating to Proved Oil and Gas Reserves [Line Items]  
2022 $ 270,667
2023 372,167
2024 386,667
2025 229,722
Total 1,259,223
U S Bank Payment [Member]  
Discounted Future Net Cash Flows Relating to Proved Oil and Gas Reserves [Line Items]  
2022 18,400
2023 18,400
2024 18,400
2025 18,400
2026 11,720
Total $ 85,320
XML 36 R26.htm IDEA: XBRL DOCUMENT v3.21.2
COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)
Aug. 04, 2021
Feb. 08, 2021
Aug. 01, 2020
Apr. 17, 2020
S B A [Member]        
Obligation with Joint and Several Liability Arrangement [Line Items]        
Proceed from loan $ 150,000      
E I D L [Member]        
Obligation with Joint and Several Liability Arrangement [Line Items]        
Principal amount     $ 150,000  
Interest rate     3.75%  
Term     30 years  
Debt Instrument, Maturity Date     Aug. 01, 2050  
P P P Loan [Member]        
Obligation with Joint and Several Liability Arrangement [Line Items]        
Principal amount   $ 533,118   $ 598,567
Debt Forgiveness   598,567    
Extinguishment of debt income   $ 598,567    
XML 37 R27.htm IDEA: XBRL DOCUMENT v3.21.2
SHARE-BASED COMPENSATION (Details) - USD ($)
3 Months Ended
Jun. 30, 2021
Jun. 30, 2020
Stock-based compensation expense related to grants of employee stock options $ 8,340 $ 7,534
Cost of Sales [Member]    
Stock-based compensation expense related to grants of employee stock options 918 718
Selling and Marketing Expense [Member]    
Stock-based compensation expense related to grants of employee stock options 1,218 1,158
General and Administrative Expense [Member]    
Stock-based compensation expense related to grants of employee stock options 5,658 5,172
Research and Development Expense [Member]    
Stock-based compensation expense related to grants of employee stock options $ 546 $ 486
XML 38 R28.htm IDEA: XBRL DOCUMENT v3.21.2
SHARE-BASED COMPENSATION (Details Narrative) - USD ($)
3 Months Ended
Jun. 30, 2021
Jun. 30, 2020
Equity [Abstract]    
Stock options granted 0 20,000
Stock options forfeited 0 0
Unrecognized compensation costs $ 65,000  
XML 39 R29.htm IDEA: XBRL DOCUMENT v3.21.2
RELATED PARTY TRANSACTION (Details Narrative) - USD ($)
3 Months Ended
Jun. 30, 2021
Jun. 30, 2020
Director [Member]    
Related Party Transaction [Line Items]    
Consulting fees paid $ 28,816 $ 14,603
EXCEL 40 Financial_Report.xlsx IDEA: XBRL DOCUMENT begin 644 Financial_Report.xlsx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nj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end XML 41 Show.js IDEA: XBRL DOCUMENT // Edgar(tm) Renderer was created by staff of the U.S. Securities and Exchange Commission. Data and content created by government employees within the scope of their employment are not subject to domestic copyright protection. 17 U.S.C. 105. var Show={};Show.LastAR=null,Show.showAR=function(a,r,w){if(Show.LastAR)Show.hideAR();var e=a;while(e&&e.nodeName!='TABLE')e=e.nextSibling;if(!e||e.nodeName!='TABLE'){var ref=((window)?w.document:document).getElementById(r);if(ref){e=ref.cloneNode(!0); e.removeAttribute('id');a.parentNode.appendChild(e)}} if(e)e.style.display='block';Show.LastAR=e};Show.hideAR=function(){Show.LastAR.style.display='none'};Show.toggleNext=function(a){var e=a;while(e.nodeName!='DIV')e=e.nextSibling;if(!e.style){}else if(!e.style.display){}else{var d,p_;if(e.style.display=='none'){d='block';p='-'}else{d='none';p='+'} e.style.display=d;if(a.textContent){a.textContent=p+a.textContent.substring(1)}else{a.innerText=p+a.innerText.substring(1)}}} XML 42 report.css IDEA: XBRL DOCUMENT /* Updated 2009-11-04 */ /* v2.2.0.24 */ /* DefRef Styles */ ..report table.authRefData{ background-color: #def; border: 2px solid #2F4497; font-size: 1em; position: absolute; } ..report table.authRefData a { display: block; font-weight: bold; } ..report table.authRefData p { margin-top: 0px; } ..report table.authRefData .hide { background-color: #2F4497; padding: 1px 3px 0px 0px; text-align: right; } ..report table.authRefData .hide a:hover { background-color: #2F4497; } ..report table.authRefData .body { height: 150px; overflow: auto; width: 400px; } ..report table.authRefData table{ font-size: 1em; } /* Report Styles */ ..pl a, .pl a:visited { color: black; text-decoration: none; } /* table */ ..report { background-color: white; border: 2px solid #acf; clear: both; color: black; font: normal 8pt Helvetica, Arial, san-serif; margin-bottom: 2em; } ..report hr { border: 1px solid #acf; } /* Top labels */ ..report th { background-color: #acf; color: black; font-weight: bold; text-align: center; } ..report th.void { background-color: transparent; color: #000000; font: bold 10pt Helvetica, Arial, san-serif; text-align: left; } ..report .pl { text-align: left; vertical-align: top; white-space: normal; width: 200px; white-space: normal; /* word-wrap: break-word; */ } ..report td.pl a.a { cursor: pointer; display: block; width: 200px; overflow: hidden; } ..report td.pl div.a { width: 200px; } ..report td.pl a:hover { background-color: #ffc; } /* Header rows... */ ..report tr.rh { background-color: #acf; color: black; font-weight: bold; } /* Calendars... */ ..report .rc { background-color: #f0f0f0; } /* Even rows... */ ..report .re, .report .reu { background-color: #def; } ..report .reu td { border-bottom: 1px solid black; } /* Odd rows... */ ..report .ro, .report .rou { background-color: white; } ..report .rou td { border-bottom: 1px solid black; } ..report .rou table td, .report .reu table td { border-bottom: 0px solid black; } /* styles for footnote marker */ ..report .fn { white-space: nowrap; } /* styles for numeric types */ ..report .num, .report .nump { text-align: right; white-space: nowrap; } ..report .nump { padding-left: 2em; } ..report .nump { padding: 0px 0.4em 0px 2em; } /* styles for text types */ ..report .text { text-align: left; white-space: normal; } ..report .text .big { margin-bottom: 1em; width: 17em; } ..report .text .more { display: none; } ..report .text .note { font-style: italic; font-weight: bold; } ..report .text .small { width: 10em; } ..report sup { font-style: italic; } ..report .outerFootnotes { font-size: 1em; } XML 43 FilingSummary.xml IDEA: XBRL DOCUMENT 3.21.2 html 32 231 1 false 13 0 false 4 false false R1.htm 00000001 - Document - Cover Sheet http://encision.com/role/Cover Cover Cover 1 false false R2.htm 00000002 - Statement - Condensed Balance Sheets (Unaudited) Sheet http://encision.com/role/BalanceSheets Condensed Balance Sheets (Unaudited) Statements 2 false false R3.htm 00000003 - Statement - Condensed Balance Sheets (Unaudited) (Parenthetical) Sheet http://encision.com/role/BalanceSheetsParenthetical Condensed Balance Sheets (Unaudited) (Parenthetical) Statements 3 false false R4.htm 00000004 - Statement - Condensed Statements of Operations (Unaudited) Sheet http://encision.com/role/StatementsOfOperations Condensed Statements of Operations (Unaudited) Statements 4 false false R5.htm 00000005 - Statement - Condensed Statements of Cash Flows (Unaudited) Sheet http://encision.com/role/StatementsOfCashFlows Condensed Statements of Cash Flows (Unaudited) Statements 5 false false R6.htm 00000006 - Disclosure - ORGANIZATION AND NATURE OF BUSINESS Sheet http://encision.com/role/OrganizationAndNatureOfBusiness ORGANIZATION AND NATURE OF BUSINESS Notes 6 false false R7.htm 00000007 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Sheet http://encision.com/role/SummaryOfSignificantAccountingPolicies SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Notes 7 false false R8.htm 00000008 - Disclosure - Basic and Diluted Income and Loss per Common Share Sheet http://encision.com/role/BasicAndDilutedIncomeAndLossPerCommonShare Basic and Diluted Income and Loss per Common Share Notes 8 false false R9.htm 00000009 - Disclosure - COMMITMENTS AND CONTINGENCIES Sheet http://encision.com/role/CommitmentsAndContingencies COMMITMENTS AND CONTINGENCIES Notes 9 false false R10.htm 00000010 - Disclosure - SHARE-BASED COMPENSATION Sheet http://encision.com/role/Share-basedCompensation SHARE-BASED COMPENSATION Notes 10 false false R11.htm 00000011 - Disclosure - RELATED PARTY TRANSACTION Sheet http://encision.com/role/RelatedPartyTransaction RELATED PARTY TRANSACTION Notes 11 false false R12.htm 00000012 - Disclosure - SUBSEQUENT EVENTS Sheet http://encision.com/role/SubsequentEvents SUBSEQUENT EVENTS Notes 12 false false R13.htm 00000013 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) Sheet http://encision.com/role/SummaryOfSignificantAccountingPoliciesPolicies SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) Policies 13 false false R14.htm 00000014 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) Sheet http://encision.com/role/SummaryOfSignificantAccountingPoliciesTables SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) Tables http://encision.com/role/SummaryOfSignificantAccountingPolicies 14 false false R15.htm 00000015 - Disclosure - Basic and Diluted Income and Loss per Common Share (Tables) Sheet http://encision.com/role/BasicAndDilutedIncomeAndLossPerCommonShareTables Basic and Diluted Income and Loss per Common Share (Tables) Tables http://encision.com/role/BasicAndDilutedIncomeAndLossPerCommonShare 15 false false R16.htm 00000016 - Disclosure - COMMITMENTS AND CONTINGENCIES (Tables) Sheet http://encision.com/role/CommitmentsAndContingenciesTables COMMITMENTS AND CONTINGENCIES (Tables) Tables http://encision.com/role/CommitmentsAndContingencies 16 false false R17.htm 00000017 - Disclosure - SHARE-BASED COMPENSATION (Tables) Sheet http://encision.com/role/Share-basedCompensationTables SHARE-BASED COMPENSATION (Tables) Tables http://encision.com/role/Share-basedCompensation 17 false false R18.htm 00000018 - Disclosure - ORGANIZATION AND NATURE OF BUSINESS (Details Narrative) Sheet http://encision.com/role/OrganizationAndNatureOfBusinessDetailsNarrative ORGANIZATION AND NATURE OF BUSINESS (Details Narrative) Details http://encision.com/role/OrganizationAndNatureOfBusiness 18 false false R19.htm 00000019 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) Sheet http://encision.com/role/SummaryOfSignificantAccountingPoliciesDetails SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) Details http://encision.com/role/SummaryOfSignificantAccountingPoliciesTables 19 false false R20.htm 00000020 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1) Sheet http://encision.com/role/SummaryOfSignificantAccountingPoliciesDetails1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1) Details http://encision.com/role/SummaryOfSignificantAccountingPoliciesTables 20 false false R21.htm 00000021 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) Sheet http://encision.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) Details http://encision.com/role/SummaryOfSignificantAccountingPoliciesTables 21 false false R22.htm 00000022 - Disclosure - BASIC AND DILUTED INCOME AND LOSS PER COMMON SHARE (Details) Sheet http://encision.com/role/BasicAndDilutedIncomeAndLossPerCommonShareDetails BASIC AND DILUTED INCOME AND LOSS PER COMMON SHARE (Details) Details 22 false false R23.htm 00000023 - Disclosure - COMMITMENTS AND CONTINGENCIES (Details) Sheet http://encision.com/role/CommitmentsAndContingenciesDetails COMMITMENTS AND CONTINGENCIES (Details) Details http://encision.com/role/CommitmentsAndContingenciesTables 23 false false R24.htm 00000024 - Disclosure - COMMITMENTS AND CONTINGENCIES (Details 1) Sheet http://encision.com/role/CommitmentsAndContingenciesDetails1 COMMITMENTS AND CONTINGENCIES (Details 1) Details http://encision.com/role/CommitmentsAndContingenciesTables 24 false false R25.htm 00000025 - Disclosure - COMMITMENTS AND CONTINGENCIES (Details 2) Sheet http://encision.com/role/CommitmentsAndContingenciesDetails2 COMMITMENTS AND CONTINGENCIES (Details 2) Details http://encision.com/role/CommitmentsAndContingenciesTables 25 false false R26.htm 00000026 - Disclosure - COMMITMENTS AND CONTINGENCIES (Details Narrative) Sheet http://encision.com/role/CommitmentsAndContingenciesDetailsNarrative COMMITMENTS AND CONTINGENCIES (Details Narrative) Details http://encision.com/role/CommitmentsAndContingenciesTables 26 false false R27.htm 00000027 - Disclosure - SHARE-BASED COMPENSATION (Details) Sheet http://encision.com/role/Share-basedCompensationDetails SHARE-BASED COMPENSATION (Details) Details http://encision.com/role/Share-basedCompensationTables 27 false false R28.htm 00000028 - Disclosure - SHARE-BASED COMPENSATION (Details Narrative) Sheet http://encision.com/role/Share-basedCompensationDetailsNarrative SHARE-BASED COMPENSATION (Details Narrative) Details http://encision.com/role/Share-basedCompensationTables 28 false false R29.htm 00000029 - Disclosure - RELATED PARTY TRANSACTION (Details Narrative) Sheet http://encision.com/role/RelatedPartyTransactionDetailsNarrative RELATED PARTY TRANSACTION (Details Narrative) Details http://encision.com/role/RelatedPartyTransaction 29 false false All Reports Book All Reports ecia_10q-063021.htm ecia-20210630.xsd ecia-20210630_cal.xml ecia-20210630_def.xml ecia-20210630_lab.xml ecia-20210630_pre.xml ex31x1.htm ex31x2.htm ex32x1.htm http://xbrl.sec.gov/dei/2021 http://fasb.org/srt/2021-01-31 http://fasb.org/us-gaap/2021-01-31 true true JSON 45 MetaLinks.json IDEA: XBRL DOCUMENT { "instance": { "ecia_10q-063021.htm": { "axisCustom": 0, "axisStandard": 4, "contextCount": 32, "dts": { "calculationLink": { "local": [ "ecia-20210630_cal.xml" ] }, "definitionLink": { "local": [ "ecia-20210630_def.xml" ] }, "inline": { "local": [ "ecia_10q-063021.htm" ] }, "labelLink": { "local": [ "ecia-20210630_lab.xml" ], "remote": [ "https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-doc-2021-01-31.xml" ] }, "presentationLink": { "local": [ "ecia-20210630_pre.xml" ] }, "referenceLink": { "remote": [ "https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-ref-2021-01-31.xml" ] }, "schema": { "local": [ "ecia-20210630.xsd" ], "remote": [ "http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd", "http://www.xbrl.org/2003/xl-2003-12-31.xsd", "http://www.xbrl.org/2003/xlink-2003-12-31.xsd", "https://xbrl.sec.gov/dei/2021/dei-2021.xsd", "http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd", "http://www.xbrl.org/2005/xbrldt-2005.xsd", "https://www.xbrl.org/dtr/type/2020-01-21/types.xsd", "https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd", "https://www.xbrl.org/2020/extensible-enumerations-2.0.xsd", "http://www.xbrl.org/2006/ref-2006-02-27.xsd", "https://xbrl.fasb.org/us-gaap/2021/elts/us-types-2021-01-31.xsd", "https://xbrl.fasb.org/srt/2021/elts/srt-types-2021-01-31.xsd", "https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd", "https://xbrl.sec.gov/country/2021/country-2021.xsd", "https://xbrl.fasb.org/srt/2021/elts/srt-roles-2021-01-31.xsd", "https://xbrl.fasb.org/us-gaap/2021/elts/us-roles-2021-01-31.xsd", "http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd", "http://www.xbrl.org/lrr/role/net-2009-12-16.xsd", "https://xbrl.sec.gov/dei/2021/dei-2021_ref.xsd", "https://xbrl.sec.gov/dei/2021/dei-2021_doc.xsd", "http://www.xbrl.org/lrr/role/reference-2009-12-16.xsd", "https://xbrl.fasb.org/us-gaap/2021/elts/us-parts-codification-2021-01-31.xsd" ] } }, "elementCount": 253, "entityCount": 1, "hidden": { "http://fasb.org/us-gaap/2021-01-31": 2, "http://xbrl.sec.gov/dei/2021": 5, "total": 7 }, "keyCustom": 9, "keyStandard": 222, "memberCustom": 6, "memberStandard": 7, "nsprefix": "ecia", "nsuri": "http://encision.com/20210630", "report": { "R1": { "firstAnchor": { "ancestors": [ "span", "p", "body", "html" ], "baseRef": "ecia_10q-063021.htm", "contextRef": "From2021-04-01to2021-06-30", "decimals": null, "first": true, "lang": "en-US", "name": "dei:DocumentType", "reportCount": 1, "unique": true, "unitRef": null, "xsiNil": "false" }, "groupType": "document", "isDefault": "true", "longName": "00000001 - Document - Cover", "role": "http://encision.com/role/Cover", "shortName": "Cover", "subGroupType": "", "uniqueAnchor": { "ancestors": [ "span", "p", "body", "html" ], "baseRef": "ecia_10q-063021.htm", "contextRef": "From2021-04-01to2021-06-30", "decimals": null, "first": true, "lang": "en-US", "name": "dei:DocumentType", "reportCount": 1, "unique": true, "unitRef": null, "xsiNil": "false" } }, "R10": { "firstAnchor": { "ancestors": [ "body", "html" ], "baseRef": "ecia_10q-063021.htm", "contextRef": "From2021-04-01to2021-06-30", "decimals": null, "first": true, "lang": "en-US", "name": "us-gaap:ShareholdersEquityAndShareBasedPaymentsTextBlock", "reportCount": 1, "unique": true, "unitRef": null, "xsiNil": "false" }, "groupType": "disclosure", "isDefault": "false", "longName": "00000010 - Disclosure - SHARE-BASED COMPENSATION", "role": "http://encision.com/role/Share-basedCompensation", "shortName": "SHARE-BASED COMPENSATION", "subGroupType": "", "uniqueAnchor": { "ancestors": [ "body", "html" ], "baseRef": "ecia_10q-063021.htm", "contextRef": "From2021-04-01to2021-06-30", "decimals": null, "first": true, "lang": "en-US", "name": "us-gaap:ShareholdersEquityAndShareBasedPaymentsTextBlock", "reportCount": 1, "unique": true, "unitRef": null, "xsiNil": "false" } }, "R11": { "firstAnchor": { "ancestors": [ "body", "html" ], "baseRef": "ecia_10q-063021.htm", "contextRef": "From2021-04-01to2021-06-30", "decimals": null, "first": true, "lang": "en-US", "name": "us-gaap:RelatedPartyTransactionsDisclosureTextBlock", "reportCount": 1, "unique": true, "unitRef": null, "xsiNil": "false" }, "groupType": "disclosure", "isDefault": "false", "longName": "00000011 - Disclosure - RELATED PARTY TRANSACTION", "role": "http://encision.com/role/RelatedPartyTransaction", "shortName": "RELATED PARTY TRANSACTION", "subGroupType": "", "uniqueAnchor": { "ancestors": [ "body", "html" ], "baseRef": "ecia_10q-063021.htm", "contextRef": "From2021-04-01to2021-06-30", "decimals": null, "first": true, "lang": "en-US", "name": "us-gaap:RelatedPartyTransactionsDisclosureTextBlock", "reportCount": 1, "unique": true, "unitRef": null, "xsiNil": "false" } }, "R12": { "firstAnchor": { "ancestors": [ "body", "html" ], "baseRef": "ecia_10q-063021.htm", "contextRef": "From2021-04-01to2021-06-30", "decimals": null, "first": true, "lang": "en-US", "name": "us-gaap:SubsequentEventsTextBlock", "reportCount": 1, "unique": true, "unitRef": null, "xsiNil": "false" }, "groupType": "disclosure", "isDefault": "false", "longName": "00000012 - Disclosure - SUBSEQUENT EVENTS", "role": "http://encision.com/role/SubsequentEvents", "shortName": "SUBSEQUENT EVENTS", "subGroupType": "", "uniqueAnchor": { "ancestors": [ "body", "html" ], "baseRef": "ecia_10q-063021.htm", "contextRef": "From2021-04-01to2021-06-30", "decimals": null, "first": true, "lang": "en-US", "name": "us-gaap:SubsequentEventsTextBlock", "reportCount": 1, "unique": true, "unitRef": null, "xsiNil": "false" } }, "R13": { "firstAnchor": { "ancestors": [ "us-gaap:BasisOfPresentationAndSignificantAccountingPoliciesTextBlock", "body", "html" ], "baseRef": "ecia_10q-063021.htm", "contextRef": "From2021-04-01to2021-06-30", "decimals": null, "first": true, "lang": "en-US", "name": "us-gaap:BasisOfAccountingPolicyPolicyTextBlock", "reportCount": 1, "unique": true, "unitRef": null, "xsiNil": "false" }, "groupType": "disclosure", "isDefault": "false", "longName": "00000013 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)", "role": "http://encision.com/role/SummaryOfSignificantAccountingPoliciesPolicies", "shortName": "SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)", "subGroupType": "policies", "uniqueAnchor": { "ancestors": [ "us-gaap:BasisOfPresentationAndSignificantAccountingPoliciesTextBlock", "body", "html" ], "baseRef": "ecia_10q-063021.htm", "contextRef": "From2021-04-01to2021-06-30", "decimals": null, "first": true, "lang": "en-US", "name": "us-gaap:BasisOfAccountingPolicyPolicyTextBlock", "reportCount": 1, "unique": true, "unitRef": null, "xsiNil": "false" } }, "R14": { "firstAnchor": { "ancestors": [ "us-gaap:InventoryPolicyTextBlock", "us-gaap:BasisOfPresentationAndSignificantAccountingPoliciesTextBlock", "body", "html" ], "baseRef": "ecia_10q-063021.htm", "contextRef": "From2021-04-01to2021-06-30", "decimals": null, "first": true, "lang": "en-US", "name": "us-gaap:ScheduleOfInventoryCurrentTableTextBlock", "reportCount": 1, "unique": true, "unitRef": null, "xsiNil": "false" }, "groupType": "disclosure", "isDefault": "false", "longName": "00000014 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)", "role": "http://encision.com/role/SummaryOfSignificantAccountingPoliciesTables", "shortName": "SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)", "subGroupType": "tables", "uniqueAnchor": { "ancestors": [ "us-gaap:InventoryPolicyTextBlock", "us-gaap:BasisOfPresentationAndSignificantAccountingPoliciesTextBlock", "body", "html" ], "baseRef": "ecia_10q-063021.htm", "contextRef": "From2021-04-01to2021-06-30", "decimals": null, "first": true, "lang": "en-US", "name": "us-gaap:ScheduleOfInventoryCurrentTableTextBlock", "reportCount": 1, "unique": true, "unitRef": null, "xsiNil": "false" } }, "R15": { "firstAnchor": { "ancestors": [ "us-gaap:EarningsPerShareTextBlock", "body", "html" ], "baseRef": "ecia_10q-063021.htm", "contextRef": "From2021-04-01to2021-06-30", "decimals": null, "first": true, "lang": "en-US", "name": "ecia:EarningsPerShareTableTextBlock", "reportCount": 1, "unique": true, "unitRef": null, "xsiNil": "false" }, "groupType": "disclosure", "isDefault": "false", "longName": "00000015 - Disclosure - Basic and Diluted Income and Loss per Common Share (Tables)", "role": "http://encision.com/role/BasicAndDilutedIncomeAndLossPerCommonShareTables", "shortName": "Basic and Diluted Income and Loss per Common Share (Tables)", "subGroupType": "tables", "uniqueAnchor": { "ancestors": [ "us-gaap:EarningsPerShareTextBlock", "body", "html" ], "baseRef": "ecia_10q-063021.htm", "contextRef": "From2021-04-01to2021-06-30", "decimals": null, "first": true, "lang": "en-US", "name": "ecia:EarningsPerShareTableTextBlock", "reportCount": 1, "unique": true, "unitRef": null, "xsiNil": "false" } }, "R16": { "firstAnchor": { "ancestors": [ "us-gaap:CommitmentsAndContingenciesDisclosureTextBlock", "body", "html" ], "baseRef": "ecia_10q-063021.htm", "contextRef": "From2021-04-012021-06-30_custom_LeasePaymentMember", "decimals": null, "first": true, "lang": "en-US", "name": "us-gaap:ScheduleOfFutureMinimumRentalPaymentsForOperatingLeasesTableTextBlock", "reportCount": 1, "unique": true, "unitRef": null, "xsiNil": "false" }, "groupType": "disclosure", "isDefault": "false", "longName": "00000016 - Disclosure - COMMITMENTS AND CONTINGENCIES (Tables)", "role": "http://encision.com/role/CommitmentsAndContingenciesTables", "shortName": "COMMITMENTS AND CONTINGENCIES (Tables)", "subGroupType": "tables", "uniqueAnchor": { "ancestors": [ "us-gaap:CommitmentsAndContingenciesDisclosureTextBlock", "body", "html" ], "baseRef": "ecia_10q-063021.htm", "contextRef": "From2021-04-012021-06-30_custom_LeasePaymentMember", "decimals": null, "first": true, "lang": "en-US", "name": "us-gaap:ScheduleOfFutureMinimumRentalPaymentsForOperatingLeasesTableTextBlock", "reportCount": 1, "unique": true, "unitRef": null, "xsiNil": "false" } }, "R17": { "firstAnchor": { "ancestors": [ "us-gaap:ShareholdersEquityAndShareBasedPaymentsTextBlock", "body", "html" ], "baseRef": "ecia_10q-063021.htm", "contextRef": "From2021-04-01to2021-06-30", "decimals": null, "first": true, "lang": "en-US", "name": "ecia:ShareBasedCompensationTableTextBlock", "reportCount": 1, "unique": true, "unitRef": null, "xsiNil": "false" }, "groupType": "disclosure", "isDefault": "false", "longName": "00000017 - Disclosure - SHARE-BASED COMPENSATION (Tables)", "role": "http://encision.com/role/Share-basedCompensationTables", "shortName": "SHARE-BASED COMPENSATION (Tables)", "subGroupType": "tables", "uniqueAnchor": { "ancestors": [ "us-gaap:ShareholdersEquityAndShareBasedPaymentsTextBlock", "body", "html" ], "baseRef": "ecia_10q-063021.htm", "contextRef": "From2021-04-01to2021-06-30", "decimals": null, "first": true, "lang": "en-US", "name": "ecia:ShareBasedCompensationTableTextBlock", "reportCount": 1, "unique": true, "unitRef": null, "xsiNil": "false" } }, "R18": { "firstAnchor": { "ancestors": [ "td", "tr", "table", "body", "html" ], "baseRef": "ecia_10q-063021.htm", "contextRef": "AsOf2021-06-30", "decimals": "0", "first": true, "lang": null, "name": "us-gaap:RetainedEarningsAccumulatedDeficit", "reportCount": 1, "unitRef": "USD", "xsiNil": "false" }, "groupType": "disclosure", "isDefault": "false", "longName": "00000018 - Disclosure - ORGANIZATION AND NATURE OF BUSINESS (Details Narrative)", "role": "http://encision.com/role/OrganizationAndNatureOfBusinessDetailsNarrative", "shortName": "ORGANIZATION AND NATURE OF BUSINESS (Details Narrative)", "subGroupType": "details", "uniqueAnchor": null }, "R19": { "firstAnchor": { "ancestors": [ "td", "tr", "table", "us-gaap:ScheduleOfInventoryCurrentTableTextBlock", "us-gaap:InventoryPolicyTextBlock", "us-gaap:BasisOfPresentationAndSignificantAccountingPoliciesTextBlock", "body", "html" ], "baseRef": "ecia_10q-063021.htm", "contextRef": "AsOf2021-06-30", "decimals": "0", "first": true, "lang": null, "name": "us-gaap:InventoryRawMaterials", "reportCount": 1, "unique": true, "unitRef": "USD", "xsiNil": "false" }, "groupType": "disclosure", "isDefault": "false", "longName": "00000019 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)", "role": "http://encision.com/role/SummaryOfSignificantAccountingPoliciesDetails", "shortName": "SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)", "subGroupType": "details", "uniqueAnchor": { "ancestors": [ "td", "tr", "table", "us-gaap:ScheduleOfInventoryCurrentTableTextBlock", "us-gaap:InventoryPolicyTextBlock", "us-gaap:BasisOfPresentationAndSignificantAccountingPoliciesTextBlock", "body", "html" ], "baseRef": "ecia_10q-063021.htm", "contextRef": "AsOf2021-06-30", "decimals": "0", "first": true, "lang": null, "name": "us-gaap:InventoryRawMaterials", "reportCount": 1, "unique": true, "unitRef": "USD", "xsiNil": "false" } }, "R2": { "firstAnchor": { "ancestors": [ "td", "tr", "table", "body", "html" ], "baseRef": "ecia_10q-063021.htm", "contextRef": "AsOf2021-06-30", "decimals": "0", "first": true, "lang": null, "name": "us-gaap:CashAndCashEquivalentsAtCarryingValue", "reportCount": 1, "unique": true, "unitRef": "USD", "xsiNil": "false" }, "groupType": "statement", "isDefault": "false", "longName": "00000002 - Statement - Condensed Balance Sheets (Unaudited)", "role": "http://encision.com/role/BalanceSheets", "shortName": "Condensed Balance Sheets (Unaudited)", "subGroupType": "", "uniqueAnchor": { "ancestors": [ "td", "tr", "table", "body", "html" ], "baseRef": "ecia_10q-063021.htm", "contextRef": "AsOf2021-06-30", "decimals": "0", "first": true, "lang": null, "name": "us-gaap:CashAndCashEquivalentsAtCarryingValue", "reportCount": 1, "unique": true, "unitRef": "USD", "xsiNil": "false" } }, "R20": { "firstAnchor": { "ancestors": [ "td", "tr", "table", "body", "html" ], "baseRef": "ecia_10q-063021.htm", "contextRef": "From2021-04-01to2021-06-30", "decimals": "0", "first": true, "lang": null, "name": "us-gaap:Revenues", "reportCount": 1, "unitRef": "USD", "xsiNil": "false" }, "groupType": "disclosure", "isDefault": "false", "longName": "00000020 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1)", "role": "http://encision.com/role/SummaryOfSignificantAccountingPoliciesDetails1", "shortName": "SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1)", "subGroupType": "details", "uniqueAnchor": { "ancestors": [ "td", "tr", "table", "ecia:ScheduleOfServicePerformsElectricalEngineeringActivitiesForExternalEntitiesPolicyTextBlock", "us-gaap:SegmentReportingPolicyPolicyTextBlock", "us-gaap:BasisOfPresentationAndSignificantAccountingPoliciesTextBlock", "body", "html" ], "baseRef": "ecia_10q-063021.htm", "contextRef": "From2021-04-01to2021-06-30", "decimals": "0", "lang": null, "name": "us-gaap:DepreciationAndAmortization", "reportCount": 1, "unique": true, "unitRef": "USD", "xsiNil": "false" } }, "R21": { "firstAnchor": { "ancestors": [ "span", "p", "us-gaap:ConcentrationRiskCreditRisk", "us-gaap:BasisOfPresentationAndSignificantAccountingPoliciesTextBlock", "body", "html" ], "baseRef": "ecia_10q-063021.htm", "contextRef": "AsOf2021-06-30", "decimals": "0", "first": true, "lang": null, "name": "us-gaap:CashFDICInsuredAmount", "reportCount": 1, "unique": true, "unitRef": "USD", "xsiNil": "false" }, "groupType": "disclosure", "isDefault": "false", "longName": "00000021 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)", "role": "http://encision.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative", "shortName": "SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)", "subGroupType": "details", "uniqueAnchor": { "ancestors": [ "span", "p", "us-gaap:ConcentrationRiskCreditRisk", "us-gaap:BasisOfPresentationAndSignificantAccountingPoliciesTextBlock", "body", "html" ], "baseRef": "ecia_10q-063021.htm", "contextRef": "AsOf2021-06-30", "decimals": "0", "first": true, "lang": null, "name": "us-gaap:CashFDICInsuredAmount", "reportCount": 1, "unique": true, "unitRef": "USD", "xsiNil": "false" } }, "R22": { "firstAnchor": { "ancestors": [ "td", "tr", "table", "body", "html" ], "baseRef": "ecia_10q-063021.htm", "contextRef": "From2021-04-01to2021-06-30", "decimals": "0", "first": true, "lang": null, "name": "us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic", "reportCount": 1, "unitRef": "USD", "xsiNil": "false" }, "groupType": "disclosure", "isDefault": "false", "longName": "00000022 - Disclosure - BASIC AND DILUTED INCOME AND LOSS PER COMMON SHARE (Details)", "role": "http://encision.com/role/BasicAndDilutedIncomeAndLossPerCommonShareDetails", "shortName": "BASIC AND DILUTED INCOME AND LOSS PER COMMON SHARE (Details)", "subGroupType": "details", "uniqueAnchor": { "ancestors": [ "td", "tr", "table", "ecia:EarningsPerShareTableTextBlock", "us-gaap:EarningsPerShareTextBlock", "body", "html" ], "baseRef": "ecia_10q-063021.htm", "contextRef": "From2021-04-01to2021-06-30", "decimals": "INF", "lang": null, "name": "us-gaap:WeightedAverageNumberOfShareOutstandingBasicAndDiluted", "reportCount": 1, "unique": true, "unitRef": "Shares", "xsiNil": "false" } }, "R23": { "firstAnchor": { "ancestors": [ "td", "tr", "table", "us-gaap:ScheduleOfFutureMinimumRentalPaymentsForOperatingLeasesTableTextBlock", "us-gaap:CommitmentsAndContingenciesDisclosureTextBlock", "body", "html" ], "baseRef": "ecia_10q-063021.htm", "contextRef": "AsOf2021-06-30", "decimals": "0", "first": true, "lang": null, "name": "us-gaap:OperatingLeasesFutureMinimumPaymentsDueInTwoYears", "reportCount": 1, "unitRef": "USD", "xsiNil": "false" }, "groupType": "disclosure", "isDefault": "false", "longName": "00000023 - Disclosure - COMMITMENTS AND CONTINGENCIES (Details)", "role": "http://encision.com/role/CommitmentsAndContingenciesDetails", "shortName": "COMMITMENTS AND CONTINGENCIES (Details)", "subGroupType": "details", "uniqueAnchor": null }, "R24": { "firstAnchor": { "ancestors": [ "td", "tr", "table", "us-gaap:ScheduleOfFutureMinimumRentalPaymentsForOperatingLeasesTableTextBlock", "us-gaap:CommitmentsAndContingenciesDisclosureTextBlock", "body", "html" ], "baseRef": "ecia_10q-063021.htm", "contextRef": "AsOf2021-06-30", "decimals": "0", "first": true, "lang": null, "name": "us-gaap:OperatingLeasesFutureMinimumPaymentsDueInTwoYears", "reportCount": 1, "unitRef": "USD", "xsiNil": "false" }, "groupType": "disclosure", "isDefault": "false", "longName": "00000024 - Disclosure - COMMITMENTS AND CONTINGENCIES (Details 1)", "role": "http://encision.com/role/CommitmentsAndContingenciesDetails1", "shortName": "COMMITMENTS AND CONTINGENCIES (Details 1)", "subGroupType": "details", "uniqueAnchor": { "ancestors": [ "td", "tr", "table", "us-gaap:ScheduleOfFutureMinimumRentalPaymentsForOperatingLeasesTableTextBlock", "us-gaap:CommitmentsAndContingenciesDisclosureTextBlock", "body", "html" ], "baseRef": "ecia_10q-063021.htm", "contextRef": "AsOf2021-06-30_custom_EIDLPaymentMember", "decimals": "0", "lang": null, "name": "us-gaap:OperatingLeasesFutureMinimumPaymentsDueInTwoYears", "reportCount": 1, "unique": true, "unitRef": "USD", "xsiNil": "false" } }, "R25": { "firstAnchor": { "ancestors": [ "td", "tr", "table", "us-gaap:ScheduleOfFutureMinimumRentalPaymentsForOperatingLeasesTableTextBlock", "us-gaap:CommitmentsAndContingenciesDisclosureTextBlock", "body", "html" ], "baseRef": "ecia_10q-063021.htm", "contextRef": "AsOf2021-06-30", "decimals": "0", "first": true, "lang": null, "name": "us-gaap:OperatingLeasesFutureMinimumPaymentsDueInTwoYears", "reportCount": 1, "unitRef": "USD", "xsiNil": "false" }, "groupType": "disclosure", "isDefault": "false", "longName": "00000025 - Disclosure - COMMITMENTS AND CONTINGENCIES (Details 2)", "role": "http://encision.com/role/CommitmentsAndContingenciesDetails2", "shortName": "COMMITMENTS AND CONTINGENCIES (Details 2)", "subGroupType": "details", "uniqueAnchor": { "ancestors": [ "td", "tr", "table", "us-gaap:ScheduleOfFutureMinimumRentalPaymentsForOperatingLeasesTableTextBlock", "us-gaap:CommitmentsAndContingenciesDisclosureTextBlock", "body", "html" ], "baseRef": "ecia_10q-063021.htm", "contextRef": "AsOf2021-06-30_custom_USBankPaymentMember", "decimals": "0", "lang": null, "name": "us-gaap:OperatingLeasesFutureMinimumPaymentsDueInTwoYears", "reportCount": 1, "unique": true, "unitRef": "USD", "xsiNil": "false" } }, "R26": { "firstAnchor": { "ancestors": [ "span", "p", "us-gaap:CommitmentsAndContingenciesDisclosureTextBlock", "body", "html" ], "baseRef": "ecia_10q-063021.htm", "contextRef": "From2021-08-012021-08-04_custom_SBAMember", "decimals": "0", "first": true, "lang": null, "name": "us-gaap:ProceedsFromLoans", "reportCount": 1, "unique": true, "unitRef": "USD", "xsiNil": "false" }, "groupType": "disclosure", "isDefault": "false", "longName": "00000026 - Disclosure - COMMITMENTS AND CONTINGENCIES (Details Narrative)", "role": "http://encision.com/role/CommitmentsAndContingenciesDetailsNarrative", "shortName": "COMMITMENTS AND CONTINGENCIES (Details Narrative)", "subGroupType": "details", "uniqueAnchor": { "ancestors": [ "span", "p", "us-gaap:CommitmentsAndContingenciesDisclosureTextBlock", "body", "html" ], "baseRef": "ecia_10q-063021.htm", "contextRef": "From2021-08-012021-08-04_custom_SBAMember", "decimals": "0", "first": true, "lang": null, "name": "us-gaap:ProceedsFromLoans", "reportCount": 1, "unique": true, "unitRef": "USD", "xsiNil": "false" } }, "R27": { "firstAnchor": { "ancestors": [ "td", "tr", "table", "ecia:ShareBasedCompensationTableTextBlock", "us-gaap:ShareholdersEquityAndShareBasedPaymentsTextBlock", "body", "html" ], "baseRef": "ecia_10q-063021.htm", "contextRef": "From2021-04-01to2021-06-30", "decimals": "0", "first": true, "lang": null, "name": "us-gaap:AllocatedShareBasedCompensationExpense", "reportCount": 1, "unique": true, "unitRef": "USD", "xsiNil": "false" }, "groupType": "disclosure", "isDefault": "false", "longName": "00000027 - Disclosure - SHARE-BASED COMPENSATION (Details)", "role": "http://encision.com/role/Share-basedCompensationDetails", "shortName": "SHARE-BASED COMPENSATION (Details)", "subGroupType": "details", "uniqueAnchor": { "ancestors": [ "td", "tr", "table", "ecia:ShareBasedCompensationTableTextBlock", "us-gaap:ShareholdersEquityAndShareBasedPaymentsTextBlock", "body", "html" ], "baseRef": "ecia_10q-063021.htm", "contextRef": "From2021-04-01to2021-06-30", "decimals": "0", "first": true, "lang": null, "name": "us-gaap:AllocatedShareBasedCompensationExpense", "reportCount": 1, "unique": true, "unitRef": "USD", "xsiNil": "false" } }, "R28": { "firstAnchor": { "ancestors": [ "span", "p", "us-gaap:ShareholdersEquityAndShareBasedPaymentsTextBlock", "body", "html" ], "baseRef": "ecia_10q-063021.htm", "contextRef": "From2021-04-01to2021-06-30", "decimals": "INF", "first": true, "lang": null, "name": "us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod", "reportCount": 1, "unique": true, "unitRef": "Shares", "xsiNil": "false" }, "groupType": "disclosure", "isDefault": "false", "longName": "00000028 - Disclosure - SHARE-BASED COMPENSATION (Details Narrative)", "role": "http://encision.com/role/Share-basedCompensationDetailsNarrative", "shortName": "SHARE-BASED COMPENSATION (Details Narrative)", "subGroupType": "details", "uniqueAnchor": { "ancestors": [ "span", "p", "us-gaap:ShareholdersEquityAndShareBasedPaymentsTextBlock", "body", "html" ], "baseRef": "ecia_10q-063021.htm", "contextRef": "From2021-04-01to2021-06-30", "decimals": "INF", "first": true, "lang": null, "name": "us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod", "reportCount": 1, "unique": true, "unitRef": "Shares", "xsiNil": "false" } }, "R29": { "firstAnchor": { "ancestors": [ "span", "p", "us-gaap:RelatedPartyTransactionsDisclosureTextBlock", "body", "html" ], "baseRef": "ecia_10q-063021.htm", "contextRef": "From2021-04-012021-06-30_srt_DirectorMember", "decimals": "0", "first": true, "lang": null, "name": "us-gaap:RelatedPartyTransactionPurchasesFromRelatedParty", "reportCount": 1, "unique": true, "unitRef": "USD", "xsiNil": "false" }, "groupType": "disclosure", "isDefault": "false", "longName": "00000029 - Disclosure - RELATED PARTY TRANSACTION (Details Narrative)", "role": "http://encision.com/role/RelatedPartyTransactionDetailsNarrative", "shortName": "RELATED PARTY TRANSACTION (Details Narrative)", "subGroupType": "details", "uniqueAnchor": { "ancestors": [ "span", "p", "us-gaap:RelatedPartyTransactionsDisclosureTextBlock", "body", "html" ], "baseRef": "ecia_10q-063021.htm", "contextRef": "From2021-04-012021-06-30_srt_DirectorMember", "decimals": "0", "first": true, "lang": null, "name": "us-gaap:RelatedPartyTransactionPurchasesFromRelatedParty", "reportCount": 1, "unique": true, "unitRef": "USD", "xsiNil": "false" } }, "R3": { "firstAnchor": { "ancestors": [ "span", "td", "tr", "table", "body", "html" ], "baseRef": "ecia_10q-063021.htm", "contextRef": "AsOf2021-06-30", "decimals": "0", "first": true, "lang": null, "name": "us-gaap:AllowanceForDoubtfulAccountsReceivableCurrent", "reportCount": 1, "unique": true, "unitRef": "USD", "xsiNil": "false" }, "groupType": "statement", "isDefault": "false", "longName": "00000003 - Statement - Condensed Balance Sheets (Unaudited) (Parenthetical)", "role": "http://encision.com/role/BalanceSheetsParenthetical", "shortName": "Condensed Balance Sheets (Unaudited) (Parenthetical)", "subGroupType": "parenthetical", "uniqueAnchor": { "ancestors": [ "span", "td", "tr", "table", "body", "html" ], "baseRef": "ecia_10q-063021.htm", "contextRef": "AsOf2021-06-30", "decimals": "0", "first": true, "lang": null, "name": "us-gaap:AllowanceForDoubtfulAccountsReceivableCurrent", "reportCount": 1, "unique": true, "unitRef": "USD", "xsiNil": "false" } }, "R4": { "firstAnchor": { "ancestors": [ "td", "tr", "table", "body", "html" ], "baseRef": "ecia_10q-063021.htm", "contextRef": "From2021-04-01to2021-06-30", "decimals": "0", "first": true, "lang": null, "name": "us-gaap:Revenues", "reportCount": 1, "unitRef": "USD", "xsiNil": "false" }, "groupType": "statement", "isDefault": "false", "longName": "00000004 - Statement - Condensed Statements of Operations (Unaudited)", "role": "http://encision.com/role/StatementsOfOperations", "shortName": "Condensed Statements of Operations (Unaudited)", "subGroupType": "", "uniqueAnchor": { "ancestors": [ "td", "tr", "table", "body", "html" ], "baseRef": "ecia_10q-063021.htm", "contextRef": "From2021-04-01to2021-06-30", "decimals": "0", "lang": null, "name": "us-gaap:SellingAndMarketingExpense", "reportCount": 1, "unique": true, "unitRef": "USD", "xsiNil": "false" } }, "R5": { "firstAnchor": { "ancestors": [ "td", "tr", "table", "body", "html" ], "baseRef": "ecia_10q-063021.htm", "contextRef": "From2021-04-01to2021-06-30", "decimals": "0", "first": true, "lang": null, "name": "us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic", "reportCount": 1, "unitRef": "USD", "xsiNil": "false" }, "groupType": "statement", "isDefault": "false", "longName": "00000005 - Statement - Condensed Statements of Cash Flows (Unaudited)", "role": "http://encision.com/role/StatementsOfCashFlows", "shortName": "Condensed Statements of Cash Flows (Unaudited)", "subGroupType": "", "uniqueAnchor": { "ancestors": [ "td", "tr", "table", "body", "html" ], "baseRef": "ecia_10q-063021.htm", "contextRef": "From2021-04-01to2021-06-30", "decimals": "0", "lang": null, "name": "us-gaap:DepreciationDepletionAndAmortization", "reportCount": 1, "unique": true, "unitRef": "USD", "xsiNil": "false" } }, "R6": { "firstAnchor": { "ancestors": [ "body", "html" ], "baseRef": "ecia_10q-063021.htm", "contextRef": "From2021-04-01to2021-06-30", "decimals": null, "first": true, "lang": "en-US", "name": "us-gaap:NatureOfOperations", "reportCount": 1, "unique": true, "unitRef": null, "xsiNil": "false" }, "groupType": "disclosure", "isDefault": "false", "longName": "00000006 - Disclosure - ORGANIZATION AND NATURE OF BUSINESS", "role": "http://encision.com/role/OrganizationAndNatureOfBusiness", "shortName": "ORGANIZATION AND NATURE OF BUSINESS", "subGroupType": "", "uniqueAnchor": { "ancestors": [ "body", "html" ], "baseRef": "ecia_10q-063021.htm", "contextRef": "From2021-04-01to2021-06-30", "decimals": null, "first": true, "lang": "en-US", "name": "us-gaap:NatureOfOperations", "reportCount": 1, "unique": true, "unitRef": null, "xsiNil": "false" } }, "R7": { "firstAnchor": { "ancestors": [ "body", "html" ], "baseRef": "ecia_10q-063021.htm", "contextRef": "From2021-04-01to2021-06-30", "decimals": null, "first": true, "lang": "en-US", "name": "us-gaap:BasisOfPresentationAndSignificantAccountingPoliciesTextBlock", "reportCount": 1, "unique": true, "unitRef": null, "xsiNil": "false" }, "groupType": "disclosure", "isDefault": "false", "longName": "00000007 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES", "role": "http://encision.com/role/SummaryOfSignificantAccountingPolicies", "shortName": "SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES", "subGroupType": "", "uniqueAnchor": { "ancestors": [ "body", "html" ], "baseRef": "ecia_10q-063021.htm", "contextRef": "From2021-04-01to2021-06-30", "decimals": null, "first": true, "lang": "en-US", "name": "us-gaap:BasisOfPresentationAndSignificantAccountingPoliciesTextBlock", "reportCount": 1, "unique": true, "unitRef": null, "xsiNil": "false" } }, "R8": { "firstAnchor": { "ancestors": [ "body", "html" ], "baseRef": "ecia_10q-063021.htm", "contextRef": "From2021-04-01to2021-06-30", "decimals": null, "first": true, "lang": "en-US", "name": "us-gaap:EarningsPerShareTextBlock", "reportCount": 1, "unique": true, "unitRef": null, "xsiNil": "false" }, "groupType": "disclosure", "isDefault": "false", "longName": "00000008 - Disclosure - Basic and Diluted Income and Loss per Common Share", "role": "http://encision.com/role/BasicAndDilutedIncomeAndLossPerCommonShare", "shortName": "Basic and Diluted Income and Loss per Common Share", "subGroupType": "", "uniqueAnchor": { "ancestors": [ "body", "html" ], "baseRef": "ecia_10q-063021.htm", "contextRef": "From2021-04-01to2021-06-30", "decimals": null, "first": true, "lang": "en-US", "name": "us-gaap:EarningsPerShareTextBlock", "reportCount": 1, "unique": true, "unitRef": null, "xsiNil": "false" } }, "R9": { "firstAnchor": { "ancestors": [ "body", "html" ], "baseRef": "ecia_10q-063021.htm", "contextRef": "From2021-04-01to2021-06-30", "decimals": null, "first": true, "lang": "en-US", "name": "us-gaap:CommitmentsAndContingenciesDisclosureTextBlock", "reportCount": 1, "unique": true, "unitRef": null, "xsiNil": "false" }, "groupType": "disclosure", "isDefault": "false", "longName": "00000009 - Disclosure - COMMITMENTS AND CONTINGENCIES", "role": "http://encision.com/role/CommitmentsAndContingencies", "shortName": "COMMITMENTS AND CONTINGENCIES", "subGroupType": "", "uniqueAnchor": { "ancestors": [ "body", "html" ], "baseRef": "ecia_10q-063021.htm", "contextRef": "From2021-04-01to2021-06-30", "decimals": null, "first": true, "lang": "en-US", "name": "us-gaap:CommitmentsAndContingenciesDisclosureTextBlock", "reportCount": 1, "unique": true, "unitRef": null, "xsiNil": "false" } } }, "segmentCount": 13, "tag": { "dei_AmendmentDescription": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Description of changes contained within amended document.", "label": "Amendment Description" } } }, "localname": "AmendmentDescription", "nsuri": "http://xbrl.sec.gov/dei/2021", "presentation": [ "http://encision.com/role/Cover" ], "xbrltype": "stringItemType" }, "dei_AmendmentFlag": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Boolean flag that is true when the XBRL content amends previously-filed or accepted submission.", "label": "Amendment Flag" } } }, "localname": "AmendmentFlag", "nsuri": "http://xbrl.sec.gov/dei/2021", "presentation": [ "http://encision.com/role/Cover" ], "xbrltype": "booleanItemType" }, "dei_AnnualInformationForm": { "auth_ref": [ "r330" ], "lang": { "en-us": { "role": { "documentation": "Boolean flag with value true on a form if it is an annual report containing an annual information form.", "label": "Annual Information Form" } } }, "localname": "AnnualInformationForm", "nsuri": "http://xbrl.sec.gov/dei/2021", "presentation": [ "http://encision.com/role/Cover" ], "xbrltype": "booleanItemType" }, "dei_AuditedAnnualFinancialStatements": { "auth_ref": [ "r330" ], "lang": { "en-us": { "role": { "documentation": "Boolean flag with value true on a form if it is an annual report containing audited financial statements.", "label": "Audited Annual Financial Statements" } } }, "localname": "AuditedAnnualFinancialStatements", "nsuri": "http://xbrl.sec.gov/dei/2021", "presentation": [ "http://encision.com/role/Cover" ], "xbrltype": "booleanItemType" }, "dei_CityAreaCode": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Area code of city", "label": "City Area Code" } } }, "localname": "CityAreaCode", "nsuri": "http://xbrl.sec.gov/dei/2021", "presentation": [ "http://encision.com/role/Cover" ], "xbrltype": "normalizedStringItemType" }, "dei_CountryRegion": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Region code of country", "label": "Country Region" } } }, "localname": "CountryRegion", "nsuri": "http://xbrl.sec.gov/dei/2021", "presentation": [ "http://encision.com/role/Cover" ], "xbrltype": "normalizedStringItemType" }, "dei_CoverAbstract": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Cover page.", "label": "Cover [Abstract]" } } }, "localname": "CoverAbstract", "nsuri": "http://xbrl.sec.gov/dei/2021", "xbrltype": "stringItemType" }, "dei_CurrentFiscalYearEndDate": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "End date of current fiscal year in the format --MM-DD.", "label": "Current Fiscal Year End Date" } } }, "localname": "CurrentFiscalYearEndDate", "nsuri": "http://xbrl.sec.gov/dei/2021", "presentation": [ "http://encision.com/role/Cover" ], "xbrltype": "gMonthDayItemType" }, "dei_DocumentAccountingStandard": { "auth_ref": [ "r329" ], "lang": { "en-us": { "role": { "documentation": "The basis of accounting the registrant has used to prepare the financial statements included in this filing This can either be 'U.S. GAAP', 'International Financial Reporting Standards', or 'Other'.", "label": "Document Accounting Standard" } } }, "localname": "DocumentAccountingStandard", "nsuri": "http://xbrl.sec.gov/dei/2021", "presentation": [ "http://encision.com/role/Cover" ], "xbrltype": "accountingStandardItemType" }, "dei_DocumentAnnualReport": { "auth_ref": [ "r327", "r329", "r330" ], "lang": { "en-us": { "role": { "documentation": "Boolean flag that is true only for a form used as an annual report.", "label": "Document Annual Report" } } }, "localname": "DocumentAnnualReport", "nsuri": "http://xbrl.sec.gov/dei/2021", "presentation": [ "http://encision.com/role/Cover" ], "xbrltype": "booleanItemType" }, "dei_DocumentFiscalPeriodFocus": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Fiscal period values are FY, Q1, Q2, and Q3. 1st, 2nd and 3rd quarter 10-Q or 10-QT statements have value Q1, Q2, and Q3 respectively, with 10-K, 10-KT or other fiscal year statements having FY.", "label": "Document Fiscal Period Focus" } } }, "localname": "DocumentFiscalPeriodFocus", "nsuri": "http://xbrl.sec.gov/dei/2021", "presentation": [ "http://encision.com/role/Cover" ], "xbrltype": "fiscalPeriodItemType" }, "dei_DocumentFiscalYearFocus": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "This is focus fiscal year of the document report in YYYY format. For a 2006 annual report, which may also provide financial information from prior periods, fiscal 2006 should be given as the fiscal year focus. Example: 2006.", "label": "Document Fiscal Year Focus" } } }, "localname": "DocumentFiscalYearFocus", "nsuri": "http://xbrl.sec.gov/dei/2021", "presentation": [ "http://encision.com/role/Cover" ], "xbrltype": "gYearItemType" }, "dei_DocumentPeriodEndDate": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "For the EDGAR submission types of Form 8-K: the date of the report, the date of the earliest event reported; for the EDGAR submission types of Form N-1A: the filing date; for all other submission types: the end of the reporting or transition period. The format of the date is YYYY-MM-DD.", "label": "Document Period End Date" } } }, "localname": "DocumentPeriodEndDate", "nsuri": "http://xbrl.sec.gov/dei/2021", "presentation": [ "http://encision.com/role/Cover" ], "xbrltype": "dateItemType" }, "dei_DocumentPeriodStartDate": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "The start date of the period covered in the document, in YYYY-MM-DD format.", "label": "Document Period Start Date" } } }, "localname": "DocumentPeriodStartDate", "nsuri": "http://xbrl.sec.gov/dei/2021", "presentation": [ "http://encision.com/role/Cover" ], "xbrltype": "dateItemType" }, "dei_DocumentQuarterlyReport": { "auth_ref": [ "r328" ], "lang": { "en-us": { "role": { "documentation": "Boolean flag that is true only for a form used as an quarterly report.", "label": "Document Quarterly Report" } } }, "localname": "DocumentQuarterlyReport", "nsuri": "http://xbrl.sec.gov/dei/2021", "presentation": [ "http://encision.com/role/Cover" ], "xbrltype": "booleanItemType" }, "dei_DocumentRegistrationStatement": { "auth_ref": [ "r336" ], "lang": { "en-us": { "role": { "documentation": "Boolean flag that is true only for a form used as a registration statement.", "label": "Document Registration Statement" } } }, "localname": "DocumentRegistrationStatement", "nsuri": "http://xbrl.sec.gov/dei/2021", "presentation": [ "http://encision.com/role/Cover" ], "xbrltype": "booleanItemType" }, "dei_DocumentShellCompanyEventDate": { "auth_ref": [ "r329" ], "lang": { "en-us": { "role": { "documentation": "Date of event requiring a shell company report.", "label": "Document Shell Company Event Date" } } }, "localname": "DocumentShellCompanyEventDate", "nsuri": "http://xbrl.sec.gov/dei/2021", "presentation": [ "http://encision.com/role/Cover" ], "xbrltype": "dateItemType" }, "dei_DocumentShellCompanyReport": { "auth_ref": [ "r329" ], "lang": { "en-us": { "role": { "documentation": "Boolean flag that is true for a Shell Company Report pursuant to section 13 or 15(d) of the Exchange Act.", "label": "Document Shell Company Report" } } }, "localname": "DocumentShellCompanyReport", "nsuri": "http://xbrl.sec.gov/dei/2021", "presentation": [ "http://encision.com/role/Cover" ], "xbrltype": "booleanItemType" }, "dei_DocumentTransitionReport": { "auth_ref": [ "r331" ], "lang": { "en-us": { "role": { "documentation": "Boolean flag that is true only for a form used as a transition report.", "label": "Document Transition Report" } } }, "localname": "DocumentTransitionReport", "nsuri": "http://xbrl.sec.gov/dei/2021", "presentation": [ "http://encision.com/role/Cover" ], "xbrltype": "booleanItemType" }, "dei_DocumentType": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word 'Other'.", "label": "Document Type" } } }, "localname": "DocumentType", "nsuri": "http://xbrl.sec.gov/dei/2021", "presentation": [ "http://encision.com/role/Cover" ], "xbrltype": "submissionTypeItemType" }, "dei_DocumentsIncorporatedByReferenceTextBlock": { "auth_ref": [ "r319" ], "lang": { "en-us": { "role": { "documentation": "Documents incorporated by reference.", "label": "Documents Incorporated by Reference [Text Block]" } } }, "localname": "DocumentsIncorporatedByReferenceTextBlock", "nsuri": "http://xbrl.sec.gov/dei/2021", "presentation": [ "http://encision.com/role/Cover" ], "xbrltype": "textBlockItemType" }, "dei_EntityAddressAddressLine1": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Address Line 1 such as Attn, Building Name, Street Name", "label": "Entity Address, Address Line One" } } }, "localname": "EntityAddressAddressLine1", "nsuri": "http://xbrl.sec.gov/dei/2021", "presentation": [ "http://encision.com/role/Cover" ], "xbrltype": "normalizedStringItemType" }, "dei_EntityAddressAddressLine2": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Address Line 2 such as Street or Suite number", "label": "Entity Address, Address Line Two" } } }, "localname": "EntityAddressAddressLine2", "nsuri": "http://xbrl.sec.gov/dei/2021", "presentation": [ "http://encision.com/role/Cover" ], "xbrltype": "normalizedStringItemType" }, "dei_EntityAddressAddressLine3": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Address Line 3 such as an Office Park", "label": "Entity Address, Address Line Three" } } }, "localname": "EntityAddressAddressLine3", "nsuri": "http://xbrl.sec.gov/dei/2021", "presentation": [ "http://encision.com/role/Cover" ], "xbrltype": "normalizedStringItemType" }, "dei_EntityAddressCityOrTown": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Name of the City or Town", "label": "Entity Address, City or Town" } } }, "localname": "EntityAddressCityOrTown", "nsuri": "http://xbrl.sec.gov/dei/2021", "presentation": [ "http://encision.com/role/Cover" ], "xbrltype": "normalizedStringItemType" }, "dei_EntityAddressCountry": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "ISO 3166-1 alpha-2 country code.", "label": "Entity Address, Country" } } }, "localname": "EntityAddressCountry", "nsuri": "http://xbrl.sec.gov/dei/2021", "presentation": [ "http://encision.com/role/Cover" ], "xbrltype": "countryCodeItemType" }, "dei_EntityAddressPostalZipCode": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Code for the postal or zip code", "label": "Entity Address, Postal Zip Code" } } }, "localname": "EntityAddressPostalZipCode", "nsuri": "http://xbrl.sec.gov/dei/2021", "presentation": [ "http://encision.com/role/Cover" ], "xbrltype": "normalizedStringItemType" }, "dei_EntityAddressStateOrProvince": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Name of the state or province.", "label": "Entity Address, State or Province" } } }, "localname": "EntityAddressStateOrProvince", "nsuri": "http://xbrl.sec.gov/dei/2021", "presentation": [ "http://encision.com/role/Cover" ], "xbrltype": "stateOrProvinceItemType" }, "dei_EntityBankruptcyProceedingsReportingCurrent": { "auth_ref": [ "r322" ], "lang": { "en-us": { "role": { "documentation": "For registrants involved in bankruptcy proceedings during the preceding five years, the value Yes indicates that the registrant has filed all documents and reports required to be filed by Section 12, 13 or 15(d) of the Securities Exchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by a court; the value No indicates the registrant has not. Registrants not involved in bankruptcy proceedings during the preceding five years should not report this element.", "label": "Entity Bankruptcy Proceedings, Reporting Current" } } }, "localname": "EntityBankruptcyProceedingsReportingCurrent", "nsuri": "http://xbrl.sec.gov/dei/2021", "presentation": [ "http://encision.com/role/Cover" ], "xbrltype": "booleanItemType" }, "dei_EntityCentralIndexKey": { "auth_ref": [ "r332" ], "lang": { "en-us": { "role": { "documentation": "A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.", "label": "Entity Central Index Key" } } }, "localname": "EntityCentralIndexKey", "nsuri": "http://xbrl.sec.gov/dei/2021", "presentation": [ "http://encision.com/role/Cover" ], "xbrltype": "centralIndexKeyItemType" }, "dei_EntityCommonStockSharesOutstanding": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Indicate number of shares or other units outstanding of each of registrant's classes of capital or common stock or other ownership interests, if and as stated on cover of related periodic report. Where multiple classes or units exist define each class/interest by adding class of stock items such as Common Class A [Member], Common Class B [Member] or Partnership Interest [Member] onto the Instrument [Domain] of the Entity Listings, Instrument.", "label": "Entity Common Stock, Shares Outstanding" } } }, "localname": "EntityCommonStockSharesOutstanding", "nsuri": "http://xbrl.sec.gov/dei/2021", "presentation": [ "http://encision.com/role/Cover" ], "xbrltype": "sharesItemType" }, "dei_EntityCurrentReportingStatus": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Indicate 'Yes' or 'No' whether registrants (1) have filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that registrants were required to file such reports), and (2) have been subject to such filing requirements for the past 90 days. This information should be based on the registrant's current or most recent filing containing the related disclosure.", "label": "Entity Current Reporting Status" } } }, "localname": "EntityCurrentReportingStatus", "nsuri": "http://xbrl.sec.gov/dei/2021", "presentation": [ "http://encision.com/role/Cover" ], "xbrltype": "yesNoItemType" }, "dei_EntityEmergingGrowthCompany": { "auth_ref": [ "r332" ], "lang": { "en-us": { "role": { "documentation": "Indicate if registrant meets the emerging growth company criteria.", "label": "Entity Emerging Growth Company" } } }, "localname": "EntityEmergingGrowthCompany", "nsuri": "http://xbrl.sec.gov/dei/2021", "presentation": [ "http://encision.com/role/Cover" ], "xbrltype": "booleanItemType" }, "dei_EntityExTransitionPeriod": { "auth_ref": [ "r335" ], "lang": { "en-us": { "role": { "documentation": "Indicate if an emerging growth company has elected not to use the extended transition period for complying with any new or revised financial accounting standards.", "label": "Elected Not To Use the Extended Transition Period" } } }, "localname": "EntityExTransitionPeriod", "nsuri": "http://xbrl.sec.gov/dei/2021", "presentation": [ "http://encision.com/role/Cover" ], "xbrltype": "booleanItemType" }, "dei_EntityFileNumber": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Commission file number. The field allows up to 17 characters. The prefix may contain 1-3 digits, the sequence number may contain 1-8 digits, the optional suffix may contain 1-4 characters, and the fields are separated with a hyphen.", "label": "Entity File Number" } } }, "localname": "EntityFileNumber", "nsuri": "http://xbrl.sec.gov/dei/2021", "presentation": [ "http://encision.com/role/Cover" ], "xbrltype": "fileNumberItemType" }, "dei_EntityFilerCategory": { "auth_ref": [ "r332" ], "lang": { "en-us": { "role": { "documentation": "Indicate whether the registrant is one of the following: Large Accelerated Filer, Accelerated Filer, Non-accelerated Filer. Definitions of these categories are stated in Rule 12b-2 of the Exchange Act. This information should be based on the registrant's current or most recent filing containing the related disclosure.", "label": "Entity Filer Category" } } }, "localname": "EntityFilerCategory", "nsuri": "http://xbrl.sec.gov/dei/2021", "presentation": [ "http://encision.com/role/Cover" ], "xbrltype": "filerCategoryItemType" }, "dei_EntityIncorporationStateCountryCode": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Two-character EDGAR code representing the state or country of incorporation.", "label": "Entity Incorporation, State or Country Code" } } }, "localname": "EntityIncorporationStateCountryCode", "nsuri": "http://xbrl.sec.gov/dei/2021", "presentation": [ "http://encision.com/role/Cover" ], "xbrltype": "edgarStateCountryItemType" }, "dei_EntityInteractiveDataCurrent": { "auth_ref": [ "r333" ], "lang": { "en-us": { "role": { "documentation": "Boolean flag that is true when the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit such files).", "label": "Entity Interactive Data Current" } } }, "localname": "EntityInteractiveDataCurrent", "nsuri": "http://xbrl.sec.gov/dei/2021", "presentation": [ "http://encision.com/role/Cover" ], "xbrltype": "yesNoItemType" }, "dei_EntityPrimarySicNumber": { "auth_ref": [ "r330" ], "lang": { "en-us": { "role": { "documentation": "Primary Standard Industrial Classification (SIC) Number for the Entity.", "label": "Entity Primary SIC Number" } } }, "localname": "EntityPrimarySicNumber", "nsuri": "http://xbrl.sec.gov/dei/2021", "presentation": [ "http://encision.com/role/Cover" ], "xbrltype": "sicNumberItemType" }, "dei_EntityPublicFloat": { "auth_ref": [], "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "The aggregate market value of the voting and non-voting common equity held by non-affiliates computed by reference to the price at which the common equity was last sold, or the average bid and asked price of such common equity, as of the last business day of the registrant's most recently completed second fiscal quarter.", "label": "Entity Public Float" } } }, "localname": "EntityPublicFloat", "nsuri": "http://xbrl.sec.gov/dei/2021", "presentation": [ "http://encision.com/role/Cover" ], "xbrltype": "monetaryItemType" }, "dei_EntityRegistrantName": { "auth_ref": [ "r332" ], "lang": { "en-us": { "role": { "documentation": "The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.", "label": "Entity Registrant Name" } } }, "localname": "EntityRegistrantName", "nsuri": "http://xbrl.sec.gov/dei/2021", "presentation": [ "http://encision.com/role/Cover" ], "xbrltype": "normalizedStringItemType" }, "dei_EntityShellCompany": { "auth_ref": [ "r332" ], "lang": { "en-us": { "role": { "documentation": "Boolean flag that is true when the registrant is a shell company as defined in Rule 12b-2 of the Exchange Act.", "label": "Entity Shell Company" } } }, "localname": "EntityShellCompany", "nsuri": "http://xbrl.sec.gov/dei/2021", "presentation": [ "http://encision.com/role/Cover" ], "xbrltype": "booleanItemType" }, "dei_EntitySmallBusiness": { "auth_ref": [ "r332" ], "lang": { "en-us": { "role": { "documentation": "Indicates that the company is a Smaller Reporting Company (SRC).", "label": "Entity Small Business" } } }, "localname": "EntitySmallBusiness", "nsuri": "http://xbrl.sec.gov/dei/2021", "presentation": [ "http://encision.com/role/Cover" ], "xbrltype": "booleanItemType" }, "dei_EntityTaxIdentificationNumber": { "auth_ref": [ "r332" ], "lang": { "en-us": { "role": { "documentation": "The Tax Identification Number (TIN), also known as an Employer Identification Number (EIN), is a unique 9-digit value assigned by the IRS.", "label": "Entity Tax Identification Number" } } }, "localname": "EntityTaxIdentificationNumber", "nsuri": "http://xbrl.sec.gov/dei/2021", "presentation": [ "http://encision.com/role/Cover" ], "xbrltype": "employerIdItemType" }, "dei_EntityVoluntaryFilers": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Indicate 'Yes' or 'No' if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.", "label": "Entity Voluntary Filers" } } }, "localname": "EntityVoluntaryFilers", "nsuri": "http://xbrl.sec.gov/dei/2021", "presentation": [ "http://encision.com/role/Cover" ], "xbrltype": "yesNoItemType" }, "dei_EntityWellKnownSeasonedIssuer": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Indicate 'Yes' or 'No' if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Is used on Form Type: 10-K, 10-Q, 8-K, 20-F, 6-K, 10-K/A, 10-Q/A, 20-F/A, 6-K/A, N-CSR, N-Q, N-1A.", "label": "Entity Well-known Seasoned Issuer" } } }, "localname": "EntityWellKnownSeasonedIssuer", "nsuri": "http://xbrl.sec.gov/dei/2021", "presentation": [ "http://encision.com/role/Cover" ], "xbrltype": "yesNoItemType" }, "dei_Extension": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Extension number for local phone number.", "label": "Extension" } } }, "localname": "Extension", "nsuri": "http://xbrl.sec.gov/dei/2021", "presentation": [ "http://encision.com/role/Cover" ], "xbrltype": "normalizedStringItemType" }, "dei_LocalPhoneNumber": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Local phone number for entity.", "label": "Local Phone Number" } } }, "localname": "LocalPhoneNumber", "nsuri": "http://xbrl.sec.gov/dei/2021", "presentation": [ "http://encision.com/role/Cover" ], "xbrltype": "normalizedStringItemType" }, "dei_NoTradingSymbolFlag": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Boolean flag that is true only for a security having no trading symbol.", "label": "No Trading Symbol Flag" } } }, "localname": "NoTradingSymbolFlag", "nsuri": "http://xbrl.sec.gov/dei/2021", "presentation": [ "http://encision.com/role/Cover" ], "xbrltype": "booleanItemType" }, "dei_OtherReportingStandardItemNumber": { "auth_ref": [ "r329" ], "lang": { "en-us": { "role": { "documentation": "\"Item 17\" or \"Item 18\" specified when the basis of accounting is neither US GAAP nor IFRS.", "label": "Other Reporting Standard Item Number" } } }, "localname": "OtherReportingStandardItemNumber", "nsuri": "http://xbrl.sec.gov/dei/2021", "presentation": [ "http://encision.com/role/Cover" ], "xbrltype": "otherReportingStandardItemNumberItemType" }, "dei_PreCommencementIssuerTenderOffer": { "auth_ref": [ "r323" ], "lang": { "en-us": { "role": { "documentation": "Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act.", "label": "Pre-commencement Issuer Tender Offer" } } }, "localname": "PreCommencementIssuerTenderOffer", "nsuri": "http://xbrl.sec.gov/dei/2021", "presentation": [ "http://encision.com/role/Cover" ], "xbrltype": "booleanItemType" }, "dei_PreCommencementTenderOffer": { "auth_ref": [ "r324" ], "lang": { "en-us": { "role": { "documentation": "Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act.", "label": "Pre-commencement Tender Offer" } } }, "localname": "PreCommencementTenderOffer", "nsuri": "http://xbrl.sec.gov/dei/2021", "presentation": [ "http://encision.com/role/Cover" ], "xbrltype": "booleanItemType" }, "dei_Security12bTitle": { "auth_ref": [ "r318" ], "lang": { "en-us": { "role": { "documentation": "Title of a 12(b) registered security.", "label": "Title of 12(b) Security" } } }, "localname": "Security12bTitle", "nsuri": "http://xbrl.sec.gov/dei/2021", "presentation": [ "http://encision.com/role/Cover" ], "xbrltype": "securityTitleItemType" }, "dei_Security12gTitle": { "auth_ref": [ "r321" ], "lang": { "en-us": { "role": { "documentation": "Title of a 12(g) registered security.", "label": "Title of 12(g) Security" } } }, "localname": "Security12gTitle", "nsuri": "http://xbrl.sec.gov/dei/2021", "presentation": [ "http://encision.com/role/Cover" ], "xbrltype": "securityTitleItemType" }, "dei_SecurityExchangeName": { "auth_ref": [ "r320" ], "lang": { "en-us": { "role": { "documentation": "Name of the Exchange on which a security is registered.", "label": "Security Exchange Name" } } }, "localname": "SecurityExchangeName", "nsuri": "http://xbrl.sec.gov/dei/2021", "presentation": [ "http://encision.com/role/Cover" ], "xbrltype": "edgarExchangeCodeItemType" }, "dei_SecurityReportingObligation": { "auth_ref": [ "r325" ], "lang": { "en-us": { "role": { "documentation": "15(d), indicating whether the security has a reporting obligation under that section of the Exchange Act.", "label": "Security Reporting Obligation" } } }, "localname": "SecurityReportingObligation", "nsuri": "http://xbrl.sec.gov/dei/2021", "presentation": [ "http://encision.com/role/Cover" ], "xbrltype": "securityReportingObligationItemType" }, "dei_SolicitingMaterial": { "auth_ref": [ "r326" ], "lang": { "en-us": { "role": { "documentation": "Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as soliciting material pursuant to Rule 14a-12 under the Exchange Act.", "label": "Soliciting Material" } } }, "localname": "SolicitingMaterial", "nsuri": "http://xbrl.sec.gov/dei/2021", "presentation": [ "http://encision.com/role/Cover" ], "xbrltype": "booleanItemType" }, "dei_TradingSymbol": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Trading symbol of an instrument as listed on an exchange.", "label": "Trading Symbol" } } }, "localname": "TradingSymbol", "nsuri": "http://xbrl.sec.gov/dei/2021", "presentation": [ "http://encision.com/role/Cover" ], "xbrltype": "tradingSymbolItemType" }, "dei_WrittenCommunications": { "auth_ref": [ "r334" ], "lang": { "en-us": { "role": { "documentation": "Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as written communications pursuant to Rule 425 under the Securities Act.", "label": "Written Communications" } } }, "localname": "WrittenCommunications", "nsuri": "http://xbrl.sec.gov/dei/2021", "presentation": [ "http://encision.com/role/Cover" ], "xbrltype": "booleanItemType" }, "ecia_AntidilutiveSecuritiesExcludedFromComputationOfNetIncomePerOutstandingUnit": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Antidilutive employee stock options" } } }, "localname": "AntidilutiveSecuritiesExcludedFromComputationOfNetIncomePerOutstandingUnit", "nsuri": "http://encision.com/20210630", "presentation": [ "http://encision.com/role/BasicAndDilutedIncomeAndLossPerCommonShareDetails" ], "xbrltype": "sharesItemType" }, "ecia_EIDLMember": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "E I D L [Member]" } } }, "localname": "EIDLMember", "nsuri": "http://encision.com/20210630", "presentation": [ "http://encision.com/role/CommitmentsAndContingenciesDetailsNarrative" ], "xbrltype": "domainItemType" }, "ecia_EIDLPaymentMember": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "E I D L Payment [Member]" } } }, "localname": "EIDLPaymentMember", "nsuri": "http://encision.com/20210630", "presentation": [ "http://encision.com/role/CommitmentsAndContingenciesDetails1", "http://encision.com/role/CommitmentsAndContingenciesTables" ], "xbrltype": "domainItemType" }, "ecia_EarningsPerShareTableTextBlock": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Schedule of basic and diluted net loss per share:" } } }, "localname": "EarningsPerShareTableTextBlock", "nsuri": "http://encision.com/20210630", "presentation": [ "http://encision.com/role/BasicAndDilutedIncomeAndLossPerCommonShareTables" ], "xbrltype": "textBlockItemType" }, "ecia_EquipmentAndPatentsNet": { "auth_ref": [], "crdr": "debit", "lang": { "en-us": { "role": { "label": "Equipment and patents, net" } } }, "localname": "EquipmentAndPatentsNet", "nsuri": "http://encision.com/20210630", "presentation": [ "http://encision.com/role/SummaryOfSignificantAccountingPoliciesDetails1" ], "xbrltype": "monetaryItemType" }, "ecia_ExtinguishmentOfDebtIncome": { "auth_ref": [], "crdr": "debit", "lang": { "en-us": { "role": { "label": "Extinguishment of debt income" } } }, "localname": "ExtinguishmentOfDebtIncome", "nsuri": "http://encision.com/20210630", "presentation": [ "http://encision.com/role/CommitmentsAndContingenciesDetailsNarrative" ], "xbrltype": "monetaryItemType" }, "ecia_LeasePaymentMember": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Lease Payment [Member]" } } }, "localname": "LeasePaymentMember", "nsuri": "http://encision.com/20210630", "presentation": [ "http://encision.com/role/CommitmentsAndContingenciesTables" ], "xbrltype": "domainItemType" }, "ecia_PPPLoanMember": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "P P P Loan [Member]" } } }, "localname": "PPPLoanMember", "nsuri": "http://encision.com/20210630", "presentation": [ "http://encision.com/role/CommitmentsAndContingenciesDetailsNarrative" ], "xbrltype": "domainItemType" }, "ecia_PaydownOfBorrowingsFromCreditFacilityNetChange": { "auth_ref": [], "calculation": { "http://encision.com/role/StatementsOfCashFlows": { "order": 1.0, "parentTag": "us-gaap_NetCashProvidedByUsedInFinancingActivities", "weight": -1.0 } }, "crdr": "credit", "lang": { "en-us": { "role": { "label": "PaydownOfBorrowingsFromCreditFacilityNetChange", "negatedLabel": "(Paydown of) borrowings from credit facility, net change" } } }, "localname": "PaydownOfBorrowingsFromCreditFacilityNetChange", "nsuri": "http://encision.com/20210630", "presentation": [ "http://encision.com/role/StatementsOfCashFlows" ], "xbrltype": "monetaryItemType" }, "ecia_PropertyPlantAndEquipmentGrossExcludingCustomerSiteEquipment": { "auth_ref": [], "calculation": { "http://encision.com/role/BalanceSheets": { "order": 1.0, "parentTag": "us-gaap_PropertyPlantAndEquipmentNet", "weight": 1.0 } }, "crdr": "debit", "lang": { "en-us": { "role": { "label": "Furniture, fixtures and equipment, at cost" } } }, "localname": "PropertyPlantAndEquipmentGrossExcludingCustomerSiteEquipment", "nsuri": "http://encision.com/20210630", "presentation": [ "http://encision.com/role/BalanceSheets" ], "xbrltype": "monetaryItemType" }, "ecia_SBAMember": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "S B A [Member]" } } }, "localname": "SBAMember", "nsuri": "http://encision.com/20210630", "presentation": [ "http://encision.com/role/CommitmentsAndContingenciesDetailsNarrative" ], "xbrltype": "domainItemType" }, "ecia_ScheduleOfServicePerformsElectricalEngineeringActivitiesForExternalEntitiesPolicyTextBlock": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Schedule of service performs electrical engineering activities for external entities" } } }, "localname": "ScheduleOfServicePerformsElectricalEngineeringActivitiesForExternalEntitiesPolicyTextBlock", "nsuri": "http://encision.com/20210630", "presentation": [ "http://encision.com/role/SummaryOfSignificantAccountingPoliciesTables" ], "xbrltype": "textBlockItemType" }, "ecia_ShareBasedCompensationTableTextBlock": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Schedule of summarizes stock-based compensation" } } }, "localname": "ShareBasedCompensationTableTextBlock", "nsuri": "http://encision.com/20210630", "presentation": [ "http://encision.com/role/Share-basedCompensationTables" ], "xbrltype": "textBlockItemType" }, "ecia_USBankPaymentMember": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "U S Bank Payment [Member]" } } }, "localname": "USBankPaymentMember", "nsuri": "http://encision.com/20210630", "presentation": [ "http://encision.com/role/CommitmentsAndContingenciesDetails2", "http://encision.com/role/CommitmentsAndContingenciesTables" ], "xbrltype": "domainItemType" }, "ecia_UnsecuredPromissoryNote": { "auth_ref": [], "calculation": { "http://encision.com/role/StatementsOfCashFlows": { "order": 3.0, "parentTag": "us-gaap_NetCashProvidedByUsedInFinancingActivities", "weight": 1.0 } }, "crdr": "debit", "lang": { "en-us": { "role": { "label": "UnsecuredPromissoryNote", "verboseLabel": "Unsecured promissory note" } } }, "localname": "UnsecuredPromissoryNote", "nsuri": "http://encision.com/20210630", "presentation": [ "http://encision.com/role/StatementsOfCashFlows" ], "xbrltype": "monetaryItemType" }, "srt_DirectorMember": { "auth_ref": [ "r137" ], "lang": { "en-us": { "role": { "label": "Director [Member]" } } }, "localname": "DirectorMember", "nsuri": "http://fasb.org/srt/2021-01-31", "presentation": [ "http://encision.com/role/RelatedPartyTransactionDetailsNarrative" ], "xbrltype": "domainItemType" }, "srt_DiscountedFutureNetCashFlowsRelatingToProvedOilAndGasReservesLineItems": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Discounted Future Net Cash Flows Relating to Proved Oil and Gas Reserves [Line Items]" } } }, "localname": "DiscountedFutureNetCashFlowsRelatingToProvedOilAndGasReservesLineItems", "nsuri": "http://fasb.org/srt/2021-01-31", "presentation": [ "http://encision.com/role/CommitmentsAndContingenciesDetails1", "http://encision.com/role/CommitmentsAndContingenciesDetails2", "http://encision.com/role/CommitmentsAndContingenciesTables" ], "xbrltype": "stringItemType" }, "srt_ProductOrServiceAxis": { "auth_ref": [ "r134", "r208", "r209", "r276", "r310", "r311" ], "lang": { "en-us": { "role": { "label": "Product and Service [Axis]" } } }, "localname": "ProductOrServiceAxis", "nsuri": "http://fasb.org/srt/2021-01-31", "presentation": [ "http://encision.com/role/StatementsOfOperations", "http://encision.com/role/SummaryOfSignificantAccountingPoliciesDetails1" ], "xbrltype": "stringItemType" }, "srt_ProductsAndServicesDomain": { "auth_ref": [ "r134", "r208", "r209", "r276", "r310", "r311" ], "localname": "ProductsAndServicesDomain", "nsuri": "http://fasb.org/srt/2021-01-31", "presentation": [ "http://encision.com/role/StatementsOfOperations", "http://encision.com/role/SummaryOfSignificantAccountingPoliciesDetails1" ], "xbrltype": "domainItemType" }, "us-gaap_AccountingPoliciesAbstract": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Accounting Policies [Abstract]" } } }, "localname": "AccountingPoliciesAbstract", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "xbrltype": "stringItemType" }, "us-gaap_AccountsPayableCurrent": { "auth_ref": [ "r32", "r268" ], "calculation": { "http://encision.com/role/BalanceSheets": { "order": 1.0, "parentTag": "us-gaap_LiabilitiesCurrent", "weight": 1.0 } }, "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).", "label": "Accounts payable" } } }, "localname": "AccountsPayableCurrent", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/BalanceSheets" ], "xbrltype": "monetaryItemType" }, "us-gaap_AccountsReceivableNetCurrent": { "auth_ref": [ "r3", "r19", "r138", "r139" ], "calculation": { "http://encision.com/role/BalanceSheets": { "order": 2.0, "parentTag": "us-gaap_AssetsCurrent", "weight": 1.0 } }, "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "Amount, after allowance for credit loss, of right to consideration from customer for product sold and service rendered in normal course of business, classified as current.", "label": "Accounts receivable, net of allowance for doubtful accounts of $10,000 at June 30, 2021 and $35,000 at March 31, 2021", "verboseLabel": "Accounts receivable" } } }, "localname": "AccountsReceivableNetCurrent", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/BalanceSheets", "http://encision.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative" ], "xbrltype": "monetaryItemType" }, "us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment": { "auth_ref": [ "r31", "r156" ], "calculation": { "http://encision.com/role/BalanceSheets": { "order": 2.0, "parentTag": "us-gaap_PropertyPlantAndEquipmentNet", "weight": -1.0 } }, "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Amount of accumulated depreciation, depletion and amortization for physical assets used in the normal conduct of business to produce goods and services.", "label": "Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment", "negatedLabel": "Accumulated depreciation" } } }, "localname": "AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/BalanceSheets" ], "xbrltype": "monetaryItemType" }, "us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Adjustments to reconcile net (loss) to net cash (used in) operating activities:" } } }, "localname": "AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/StatementsOfCashFlows" ], "xbrltype": "stringItemType" }, "us-gaap_AllocatedShareBasedCompensationExpense": { "auth_ref": [ "r216", "r221", "r224" ], "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "Amount of expense for award under share-based payment arrangement. Excludes amount capitalized.", "label": "Stock-based compensation expense related to grants of employee stock options" } } }, "localname": "AllocatedShareBasedCompensationExpense", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/Share-basedCompensationDetails" ], "xbrltype": "monetaryItemType" }, "us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent": { "auth_ref": [ "r25", "r140", "r143" ], "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Amount of allowance for credit loss on accounts receivable, classified as current.", "label": "Accounts receivable, allowance for doubtful accounts" } } }, "localname": "AllowanceForDoubtfulAccountsReceivableCurrent", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/BalanceSheetsParenthetical" ], "xbrltype": "monetaryItemType" }, "us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount": { "auth_ref": [ "r95" ], "lang": { "en-us": { "role": { "documentation": "Securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) or earnings per unit (EPU) in the future that were not included in the computation of diluted EPS or EPU because to do so would increase EPS or EPU amounts or decrease loss per share or unit amounts for the period presented.", "label": "Effect of dilutive securities" } } }, "localname": "AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/BasicAndDilutedIncomeAndLossPerCommonShareDetails" ], "xbrltype": "sharesItemType" }, "us-gaap_Assets": { "auth_ref": [ "r74", "r117", "r126", "r132", "r142", "r167", "r168", "r169", "r170", "r171", "r172", "r173", "r174", "r175", "r176", "r177", "r238", "r240", "r247", "r266", "r268", "r292", "r302" ], "calculation": { "http://encision.com/role/BalanceSheets": { "order": null, "parentTag": null, "root": true, "weight": null } }, "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.", "label": "Assets", "totalLabel": "TOTAL ASSETS" } } }, "localname": "Assets", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/BalanceSheets" ], "xbrltype": "monetaryItemType" }, "us-gaap_AssetsAbstract": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "ASSETS" } } }, "localname": "AssetsAbstract", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/BalanceSheets" ], "xbrltype": "stringItemType" }, "us-gaap_AssetsCurrent": { "auth_ref": [ "r5", "r7", "r44", "r74", "r142", "r167", "r168", "r169", "r170", "r171", "r172", "r173", "r174", "r175", "r176", "r177", "r238", "r240", "r247", "r266", "r268" ], "calculation": { "http://encision.com/role/BalanceSheets": { "order": 1.0, "parentTag": "us-gaap_Assets", "weight": 1.0 } }, "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.", "label": "Assets, Current", "totalLabel": "Total current assets" } } }, "localname": "AssetsCurrent", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/BalanceSheets" ], "xbrltype": "monetaryItemType" }, "us-gaap_AssetsCurrentAbstract": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Current assets:" } } }, "localname": "AssetsCurrentAbstract", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/BalanceSheets" ], "xbrltype": "stringItemType" }, "us-gaap_BasisOfAccountingPolicyPolicyTextBlock": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Disclosure of accounting policy for basis of accounting, or basis of presentation, used to prepare the financial statements (for example, US Generally Accepted Accounting Principles, Other Comprehensive Basis of Accounting, IFRS).", "label": "Basis of Presentation" } } }, "localname": "BasisOfAccountingPolicyPolicyTextBlock", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/SummaryOfSignificantAccountingPoliciesPolicies" ], "xbrltype": "textBlockItemType" }, "us-gaap_BasisOfPresentationAndSignificantAccountingPoliciesTextBlock": { "auth_ref": [ "r77" ], "lang": { "en-us": { "role": { "documentation": "The entire disclosure for the basis of presentation and significant accounting policies concepts. Basis of presentation describes the underlying basis used to prepare the financial statements (for example, US Generally Accepted Accounting Principles, Other Comprehensive Basis of Accounting, IFRS). Accounting policies describe all significant accounting policies of the reporting entity.", "label": "SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES" } } }, "localname": "BasisOfPresentationAndSignificantAccountingPoliciesTextBlock", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/SummaryOfSignificantAccountingPolicies" ], "xbrltype": "textBlockItemType" }, "us-gaap_CapitalExpenditureDiscontinuedOperations": { "auth_ref": [ "r0" ], "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "Amount of capital expenditure attributable to discontinued operations.", "label": "Capital expenditures" } } }, "localname": "CapitalExpenditureDiscontinuedOperations", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/SummaryOfSignificantAccountingPoliciesDetails1" ], "xbrltype": "monetaryItemType" }, "us-gaap_CashAndCashEquivalentsAtCarryingValue": { "auth_ref": [ "r1", "r29", "r65" ], "calculation": { "http://encision.com/role/BalanceSheets": { "order": 1.0, "parentTag": "us-gaap_AssetsCurrent", "weight": 1.0 } }, "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.", "label": "Cash" } } }, "localname": "CashAndCashEquivalentsAtCarryingValue", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/BalanceSheets" ], "xbrltype": "monetaryItemType" }, "us-gaap_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy": { "auth_ref": [ "r12", "r66", "r290" ], "lang": { "en-us": { "role": { "documentation": "Entity's cash and cash equivalents accounting policy with respect to restricted balances. Restrictions may include legally restricted deposits held as compensating balances against short-term borrowing arrangements, contracts entered into with others, or company statements of intention with regard to particular deposits; however, time deposits and short-term certificates of deposit are not generally included in legally restricted deposits.", "label": "Cash and Cash Equivalents" } } }, "localname": "CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/SummaryOfSignificantAccountingPoliciesPolicies" ], "xbrltype": "textBlockItemType" }, "us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents": { "auth_ref": [ "r58", "r65", "r68" ], "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "Amount of cash and cash equivalents, and cash and cash equivalents restricted to withdrawal or usage. Excludes amount for disposal group and discontinued operations. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.", "label": "Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents", "periodEndLabel": "Cash, end of fiscal year", "periodStartLabel": "Cash, beginning of fiscal year" } } }, "localname": "CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/StatementsOfCashFlows" ], "xbrltype": "monetaryItemType" }, "us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect": { "auth_ref": [ "r58", "r248" ], "calculation": { "http://encision.com/role/StatementsOfCashFlows": { "order": null, "parentTag": null, "root": true, "weight": null } }, "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "Amount of increase (decrease) in cash and cash equivalents, and cash and cash equivalents restricted to withdrawal or usage; excluding effect from exchange rate change. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.", "label": "Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Period Increase (Decrease), Excluding Exchange Rate Effect", "totalLabel": "Net (decrease) increase in cash" } } }, "localname": "CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/StatementsOfCashFlows" ], "xbrltype": "monetaryItemType" }, "us-gaap_CashFDICInsuredAmount": { "auth_ref": [], "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "The amount of cash deposited in financial institutions as of the balance sheet date that is insured by the Federal Deposit Insurance Corporation.", "label": "Federally insured limit" } } }, "localname": "CashFDICInsuredAmount", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative" ], "xbrltype": "monetaryItemType" }, "us-gaap_CommitmentsAndContingencies": { "auth_ref": [ "r39", "r164", "r295", "r307" ], "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Represents the caption on the face of the balance sheet to indicate that the entity has entered into (1) purchase or supply arrangements that will require expending a portion of its resources to meet the terms thereof, and (2) is exposed to potential losses or, less frequently, gains, arising from (a) possible claims against a company's resources due to future performance under contract terms, and (b) possible losses or likely gains from uncertainties that will ultimately be resolved when one or more future events that are deemed likely to occur do occur or fail to occur.", "label": "Commitments and contingencies (Note 4)" } } }, "localname": "CommitmentsAndContingencies", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/BalanceSheets" ], "xbrltype": "monetaryItemType" }, "us-gaap_CommitmentsAndContingenciesDisclosureAbstract": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Commitments and Contingencies Disclosure [Abstract]" } } }, "localname": "CommitmentsAndContingenciesDisclosureAbstract", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "xbrltype": "stringItemType" }, "us-gaap_CommitmentsAndContingenciesDisclosureTextBlock": { "auth_ref": [ "r161", "r162", "r163", "r165", "r314" ], "lang": { "en-us": { "role": { "documentation": "The entire disclosure for commitments and contingencies.", "label": "COMMITMENTS AND CONTINGENCIES" } } }, "localname": "CommitmentsAndContingenciesDisclosureTextBlock", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/CommitmentsAndContingencies" ], "xbrltype": "textBlockItemType" }, "us-gaap_CommonStockSharesAuthorized": { "auth_ref": [ "r18" ], "lang": { "en-us": { "role": { "documentation": "The maximum number of common shares permitted to be issued by an entity's charter and bylaws.", "label": "Common stock and additional paid-in capital, shares authorized" } } }, "localname": "CommonStockSharesAuthorized", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/BalanceSheetsParenthetical" ], "xbrltype": "sharesItemType" }, "us-gaap_CommonStockSharesIssued": { "auth_ref": [ "r18" ], "lang": { "en-us": { "role": { "documentation": "Total number of common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury.", "label": "Common stock and additional paid-in capital, shares issued" } } }, "localname": "CommonStockSharesIssued", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/BalanceSheetsParenthetical" ], "xbrltype": "sharesItemType" }, "us-gaap_CommonStockSharesOutstanding": { "auth_ref": [ "r18", "r201" ], "lang": { "en-us": { "role": { "documentation": "Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.", "label": "Common stock and additional paid-in capital, shares outstanding" } } }, "localname": "CommonStockSharesOutstanding", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/BalanceSheetsParenthetical" ], "xbrltype": "sharesItemType" }, "us-gaap_CommonStocksIncludingAdditionalPaidInCapital": { "auth_ref": [ "r18", "r20", "r206" ], "calculation": { "http://encision.com/role/BalanceSheets": { "order": 2.0, "parentTag": "us-gaap_StockholdersEquity", "weight": 1.0 } }, "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Amount of par value plus amounts in excess of par value or issuance value for common stock issued.", "label": "Common stock and additional paid-in capital, no par value: 100,000,000 shares authorized; 11,582,641 issued and outstanding at June 30, 2021 and March 31,2021" } } }, "localname": "CommonStocksIncludingAdditionalPaidInCapital", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/BalanceSheets" ], "xbrltype": "monetaryItemType" }, "us-gaap_ConcentrationRiskCreditRisk": { "auth_ref": [ "r106", "r300" ], "lang": { "en-us": { "role": { "documentation": "Disclosure of accounting policy for credit risk.", "label": "Concentration of Credit Risk" } } }, "localname": "ConcentrationRiskCreditRisk", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/SummaryOfSignificantAccountingPoliciesPolicies" ], "xbrltype": "textBlockItemType" }, "us-gaap_CostOfRevenue": { "auth_ref": [ "r51", "r74", "r142", "r167", "r168", "r169", "r171", "r172", "r173", "r174", "r175", "r176", "r177", "r247" ], "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "The aggregate cost of goods produced and sold and services rendered during the reporting period.", "label": "Total cost of revenue", "verboseLabel": "Cost of revenue" } } }, "localname": "CostOfRevenue", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/StatementsOfOperations", "http://encision.com/role/SummaryOfSignificantAccountingPoliciesDetails1" ], "xbrltype": "monetaryItemType" }, "us-gaap_CostOfRevenueAbstract": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "COST OF REVENUE:" } } }, "localname": "CostOfRevenueAbstract", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/StatementsOfOperations" ], "xbrltype": "stringItemType" }, "us-gaap_CostOfSalesMember": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Primary financial statement caption encompassing cost of sales.", "label": "Cost of Sales [Member]" } } }, "localname": "CostOfSalesMember", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/Share-basedCompensationDetails" ], "xbrltype": "domainItemType" }, "us-gaap_DebtInstrumentDecreaseForgiveness": { "auth_ref": [ "r73" ], "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "Decrease for amounts of indebtedness forgiven by the holder of the debt instrument.", "label": "Debt Forgiveness" } } }, "localname": "DebtInstrumentDecreaseForgiveness", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/CommitmentsAndContingenciesDetailsNarrative" ], "xbrltype": "monetaryItemType" }, "us-gaap_DebtInstrumentFaceAmount": { "auth_ref": [ "r178", "r196", "r197", "r250", "r251", "r252" ], "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Face (par) amount of debt instrument at time of issuance.", "label": "Principal amount" } } }, "localname": "DebtInstrumentFaceAmount", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/CommitmentsAndContingenciesDetailsNarrative" ], "xbrltype": "monetaryItemType" }, "us-gaap_DebtInstrumentInterestRateDuringPeriod": { "auth_ref": [ "r36", "r191", "r250" ], "lang": { "en-us": { "role": { "documentation": "The average effective interest rate during the reporting period.", "label": "Interest rate" } } }, "localname": "DebtInstrumentInterestRateDuringPeriod", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/CommitmentsAndContingenciesDetailsNarrative" ], "xbrltype": "percentItemType" }, "us-gaap_DebtInstrumentMaturityDate": { "auth_ref": [ "r37", "r181", "r244" ], "lang": { "en-us": { "role": { "documentation": "Date when the debt instrument is scheduled to be fully repaid, in YYYY-MM-DD format.", "label": "Debt Instrument, Maturity Date" } } }, "localname": "DebtInstrumentMaturityDate", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/CommitmentsAndContingenciesDetailsNarrative" ], "xbrltype": "dateItemType" }, "us-gaap_DebtInstrumentTable": { "auth_ref": [ "r38", "r73", "r76", "r178", "r179", "r180", "r181", "r182", "r183", "r184", "r185", "r186", "r187", "r188", "r189", "r190", "r191", "r192", "r193", "r194", "r195", "r196", "r197", "r198", "r199", "r202", "r203", "r204", "r205", "r249", "r250", "r251", "r252", "r299" ], "lang": { "en-us": { "role": { "documentation": "A table or schedule providing information pertaining to long-term debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the company, if longer.", "label": "Schedule of Long-term Debt Instruments [Table]" } } }, "localname": "DebtInstrumentTable", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/CommitmentsAndContingenciesDetailsNarrative" ], "xbrltype": "stringItemType" }, "us-gaap_DebtInstrumentTerm": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Period of time between issuance and maturity of debt instrument, in PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.", "label": "Term" } } }, "localname": "DebtInstrumentTerm", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/CommitmentsAndContingenciesDetailsNarrative" ], "xbrltype": "durationItemType" }, "us-gaap_Depreciation": { "auth_ref": [ "r63", "r155" ], "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "The amount of expense recognized in the current period that reflects the allocation of the cost of tangible assets over the assets' useful lives. Includes production and non-production related depreciation.", "label": "Depreciation expense" } } }, "localname": "Depreciation", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative" ], "xbrltype": "monetaryItemType" }, "us-gaap_DepreciationAndAmortization": { "auth_ref": [ "r63", "r155" ], "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "The current period expense charged against earnings on long-lived, physical assets not used in production, and which are not intended for resale, to allocate or recognize the cost of such assets over their useful lives; or to record the reduction in book value of an intangible asset over the benefit period of such asset; or to reflect consumption during the period of an asset that is not used in production.", "label": "Depreciation, Depletion and Amortization, Nonproduction", "verboseLabel": "Depreciation and amortization" } } }, "localname": "DepreciationAndAmortization", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/SummaryOfSignificantAccountingPoliciesDetails1" ], "xbrltype": "monetaryItemType" }, "us-gaap_DepreciationDepletionAndAmortization": { "auth_ref": [ "r63", "r115" ], "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "The aggregate expense recognized in the current period that allocates the cost of tangible assets, intangible assets, or depleting assets to periods that benefit from use of the assets.", "label": "Depreciation and amortization" } } }, "localname": "DepreciationDepletionAndAmortization", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/StatementsOfCashFlows" ], "xbrltype": "monetaryItemType" }, "us-gaap_EarningsPerShareAbstract": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Earnings Per Share [Abstract]" } } }, "localname": "EarningsPerShareAbstract", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "xbrltype": "stringItemType" }, "us-gaap_EarningsPerShareBasic": { "auth_ref": [ "r47", "r81", "r82", "r83", "r84", "r85", "r88", "r90", "r92", "r93", "r94", "r98", "r99", "r242", "r243", "r296", "r308" ], "lang": { "en-us": { "role": { "documentation": "The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.", "label": "Basic net (loss) per share" } } }, "localname": "EarningsPerShareBasic", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/BasicAndDilutedIncomeAndLossPerCommonShareDetails" ], "xbrltype": "perShareItemType" }, "us-gaap_EarningsPerShareBasicAndDiluted": { "auth_ref": [ "r93" ], "lang": { "en-us": { "role": { "documentation": "The amount of net income or loss for the period per each share in instances when basic and diluted earnings per share are the same amount and reported as a single line item on the face of the financial statements. Basic earnings per share is the amount of net income or loss for the period per each share of common stock or unit outstanding during the reporting period. Diluted earnings per share includes the amount of net income or loss for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.", "label": "Net (loss) per share\u2014basic and diluted" } } }, "localname": "EarningsPerShareBasicAndDiluted", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/StatementsOfOperations" ], "xbrltype": "perShareItemType" }, "us-gaap_EarningsPerShareDiluted": { "auth_ref": [ "r47", "r81", "r82", "r83", "r84", "r85", "r90", "r92", "r93", "r94", "r98", "r99", "r242", "r243", "r296", "r308" ], "lang": { "en-us": { "role": { "documentation": "The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.", "label": "Diluted net (loss) per share" } } }, "localname": "EarningsPerShareDiluted", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/BasicAndDilutedIncomeAndLossPerCommonShareDetails" ], "xbrltype": "perShareItemType" }, "us-gaap_EarningsPerShareTextBlock": { "auth_ref": [ "r95", "r96", "r97", "r100" ], "lang": { "en-us": { "role": { "documentation": "The entire disclosure for earnings per share.", "label": "Basic and Diluted Income and Loss per Common Share" } } }, "localname": "EarningsPerShareTextBlock", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/BasicAndDilutedIncomeAndLossPerCommonShare" ], "xbrltype": "textBlockItemType" }, "us-gaap_EmployeeRelatedLiabilitiesCurrent": { "auth_ref": [ "r34" ], "calculation": { "http://encision.com/role/BalanceSheets": { "order": 3.0, "parentTag": "us-gaap_LiabilitiesCurrent", "weight": 1.0 } }, "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Total of the carrying values as of the balance sheet date of obligations incurred through that date and payable for obligations related to services received from employees, such as accrued salaries and bonuses, payroll taxes and fringe benefits. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).", "label": "Accrued compensation" } } }, "localname": "EmployeeRelatedLiabilitiesCurrent", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/BalanceSheets" ], "xbrltype": "monetaryItemType" }, "us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions": { "auth_ref": [ "r222" ], "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "Amount of cost to be recognized for option under share-based payment arrangement.", "label": "Unrecognized compensation costs" } } }, "localname": "EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/Share-basedCompensationDetailsNarrative" ], "xbrltype": "monetaryItemType" }, "us-gaap_EquityAbstract": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Equity [Abstract]" } } }, "localname": "EquityAbstract", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "xbrltype": "stringItemType" }, "us-gaap_FairValueOfFinancialInstrumentsPolicy": { "auth_ref": [ "r245", "r246" ], "lang": { "en-us": { "role": { "documentation": "Disclosure of accounting policy for determining the fair value of financial instruments.", "label": "Fair Value of Financial Instruments" } } }, "localname": "FairValueOfFinancialInstrumentsPolicy", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/SummaryOfSignificantAccountingPoliciesPolicies" ], "xbrltype": "textBlockItemType" }, "us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization": { "auth_ref": [ "r153" ], "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Accumulated amount of amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life.", "label": "Accumulated amortization" } } }, "localname": "FiniteLivedIntangibleAssetsAccumulatedAmortization", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/BalanceSheetsParenthetical" ], "xbrltype": "monetaryItemType" }, "us-gaap_FiniteLivedIntangibleAssetsNet": { "auth_ref": [ "r153", "r277" ], "calculation": { "http://encision.com/role/BalanceSheets": { "order": 4.0, "parentTag": "us-gaap_Assets", "weight": 1.0 } }, "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "Amount after amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life.", "label": "Patents, net of accumulated amortization of $243,488 at June 30, 2021 and $317,821 at March 31, 2021" } } }, "localname": "FiniteLivedIntangibleAssetsNet", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/BalanceSheets" ], "xbrltype": "monetaryItemType" }, "us-gaap_GeneralAndAdministrativeExpense": { "auth_ref": [ "r52" ], "calculation": { "http://encision.com/role/StatementsOfOperations": { "order": 2.0, "parentTag": "us-gaap_OperatingExpenses", "weight": 1.0 } }, "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "The aggregate total of expenses of managing and administering the affairs of an entity, including affiliates of the reporting entity, which are not directly or indirectly associated with the manufacture, sale or creation of a product or product line.", "label": "General and administrative" } } }, "localname": "GeneralAndAdministrativeExpense", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/StatementsOfOperations" ], "xbrltype": "monetaryItemType" }, "us-gaap_GeneralAndAdministrativeExpenseMember": { "auth_ref": [ "r48" ], "lang": { "en-us": { "role": { "documentation": "Primary financial statement caption encompassing general and administrative expense.", "label": "General and Administrative Expense [Member]" } } }, "localname": "GeneralAndAdministrativeExpenseMember", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/Share-basedCompensationDetails" ], "xbrltype": "domainItemType" }, "us-gaap_GrossProfit": { "auth_ref": [ "r50", "r74", "r117", "r125", "r128", "r131", "r133", "r142", "r167", "r168", "r169", "r171", "r172", "r173", "r174", "r175", "r176", "r177", "r247" ], "calculation": { "http://encision.com/role/StatementsOfOperations": { "order": 1.0, "parentTag": "us-gaap_OperatingIncomeLoss", "weight": 1.0 } }, "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Aggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity.", "label": "GROSS PROFIT", "verboseLabel": "Gross profit" } } }, "localname": "GrossProfit", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/StatementsOfOperations", "http://encision.com/role/SummaryOfSignificantAccountingPoliciesDetails1" ], "xbrltype": "monetaryItemType" }, "us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock": { "auth_ref": [ "r154", "r159" ], "lang": { "en-us": { "role": { "documentation": "Disclosure of accounting policy for recognizing and measuring the impairment of long-lived assets. An entity also may disclose its accounting policy for long-lived assets to be sold. This policy excludes goodwill and intangible assets.", "label": "Long-Lived Assets" } } }, "localname": "ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/SummaryOfSignificantAccountingPoliciesPolicies" ], "xbrltype": "textBlockItemType" }, "us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments": { "auth_ref": [ "r117", "r125", "r128", "r131", "r133" ], "calculation": { "http://encision.com/role/StatementsOfOperations": { "order": 1.0, "parentTag": "us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic", "weight": 1.0 } }, "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Amount of income (loss) from continuing operations before deduction of income tax expense (benefit) and income (loss) attributable to noncontrolling interest, and addition of income (loss) from equity method investments.", "label": "Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Noncontrolling Interest", "totalLabel": "(LOSS) BEFORE PROVISION FOR INCOME TAXES" } } }, "localname": "IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/StatementsOfOperations" ], "xbrltype": "monetaryItemType" }, "us-gaap_IncomeStatementAbstract": { "auth_ref": [], "localname": "IncomeStatementAbstract", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "xbrltype": "stringItemType" }, "us-gaap_IncomeStatementLocationAxis": { "auth_ref": [ "r158", "r160" ], "lang": { "en-us": { "role": { "documentation": "Information by location in the income statement.", "label": "Income Statement Location [Axis]" } } }, "localname": "IncomeStatementLocationAxis", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/Share-basedCompensationDetails" ], "xbrltype": "stringItemType" }, "us-gaap_IncomeStatementLocationDomain": { "auth_ref": [ "r160" ], "lang": { "en-us": { "role": { "documentation": "Location in the income statement." } } }, "localname": "IncomeStatementLocationDomain", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/Share-basedCompensationDetails" ], "xbrltype": "domainItemType" }, "us-gaap_IncomeTaxExpenseBenefit": { "auth_ref": [ "r75", "r86", "r87", "r116", "r230", "r236", "r237", "r309" ], "calculation": { "http://encision.com/role/StatementsOfOperations": { "order": 2.0, "parentTag": "us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic", "weight": -1.0 } }, "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.", "label": "Provision for income taxes" } } }, "localname": "IncomeTaxExpenseBenefit", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/StatementsOfOperations" ], "xbrltype": "monetaryItemType" }, "us-gaap_IncomeTaxPolicyTextBlock": { "auth_ref": [ "r45", "r228", "r229", "r232", "r233", "r234", "r235" ], "lang": { "en-us": { "role": { "documentation": "Disclosure of accounting policy for income taxes, which may include its accounting policies for recognizing and measuring deferred tax assets and liabilities and related valuation allowances, recognizing investment tax credits, operating loss carryforwards, tax credit carryforwards, and other carryforwards, methodologies for determining its effective income tax rate and the characterization of interest and penalties in the financial statements.", "label": "Income Taxes" } } }, "localname": "IncomeTaxPolicyTextBlock", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/SummaryOfSignificantAccountingPoliciesPolicies" ], "xbrltype": "textBlockItemType" }, "us-gaap_IncreaseDecreaseInAccountsPayable": { "auth_ref": [ "r62" ], "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "The increase (decrease) during the reporting period in the aggregate amount of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business.", "label": "Increase (Decrease) in Accounts Payable", "verboseLabel": "Accounts payable" } } }, "localname": "IncreaseDecreaseInAccountsPayable", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/StatementsOfCashFlows" ], "xbrltype": "monetaryItemType" }, "us-gaap_IncreaseDecreaseInAccountsReceivable": { "auth_ref": [ "r62" ], "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "The increase (decrease) during the reporting period in amount due within one year (or one business cycle) from customers for the credit sale of goods and services.", "label": "Increase (Decrease) in Accounts Receivable", "negatedLabel": "Accounts receivable" } } }, "localname": "IncreaseDecreaseInAccountsReceivable", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/StatementsOfCashFlows" ], "xbrltype": "monetaryItemType" }, "us-gaap_IncreaseDecreaseInAccruedLiabilities": { "auth_ref": [ "r62" ], "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "The increase (decrease) during the reporting period in the aggregate amount of expenses incurred but not yet paid.", "label": "Accrued compensation and other accrued liabilities" } } }, "localname": "IncreaseDecreaseInAccruedLiabilities", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/StatementsOfCashFlows" ], "xbrltype": "monetaryItemType" }, "us-gaap_IncreaseDecreaseInInventories": { "auth_ref": [ "r62" ], "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "The increase (decrease) during the reporting period in the aggregate value of all inventory held by the reporting entity, associated with underlying transactions that are classified as operating activities.", "label": "Increase (Decrease) in Inventories", "negatedLabel": "Inventories" } } }, "localname": "IncreaseDecreaseInInventories", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/StatementsOfCashFlows" ], "xbrltype": "monetaryItemType" }, "us-gaap_IncreaseDecreaseInOperatingAssets": { "auth_ref": [ "r62" ], "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "The increase (decrease) during the reporting period in the aggregate amount of assets used to generate operating income.", "label": "Increase (Decrease) in Operating Assets", "negatedLabel": "Right of use asset, net" } } }, "localname": "IncreaseDecreaseInOperatingAssets", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/StatementsOfCashFlows" ], "xbrltype": "monetaryItemType" }, "us-gaap_IncreaseDecreaseInOperatingCapitalAbstract": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Change in operating assets and liabilities:" } } }, "localname": "IncreaseDecreaseInOperatingCapitalAbstract", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/StatementsOfCashFlows" ], "xbrltype": "stringItemType" }, "us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets": { "auth_ref": [ "r62" ], "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Amount of increase (decrease) in prepaid expenses, and assets classified as other.", "label": "Increase (Decrease) in Prepaid Expense and Other Assets", "negatedLabel": "Prepaid expenses and other assets" } } }, "localname": "IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/StatementsOfCashFlows" ], "xbrltype": "monetaryItemType" }, "us-gaap_IntangibleAssetsFiniteLivedPolicy": { "auth_ref": [ "r69", "r152", "r273", "r274", "r275", "r277" ], "lang": { "en-us": { "role": { "documentation": "Disclosure of accounting policy for finite-lived intangible assets. This accounting policy also might address: (1) the amortization method used; (2) the useful lives of such assets; and (3) how the entity assesses and measures impairment of such assets.", "label": "Patents" } } }, "localname": "IntangibleAssetsFiniteLivedPolicy", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/SummaryOfSignificantAccountingPoliciesPolicies" ], "xbrltype": "textBlockItemType" }, "us-gaap_InterestIncomeExpenseNonoperatingNet": { "auth_ref": [], "calculation": { "http://encision.com/role/StatementsOfOperations": { "order": 1.0, "parentTag": "us-gaap_NonoperatingIncomeExpense", "weight": 1.0 } }, "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "The net amount of nonoperating interest income (expense).", "label": "Interest expense, net" } } }, "localname": "InterestIncomeExpenseNonoperatingNet", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/StatementsOfOperations" ], "xbrltype": "monetaryItemType" }, "us-gaap_InterestPaidNet": { "auth_ref": [ "r57", "r60", "r67" ], "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Amount of cash paid for interest, excluding capitalized interest, classified as operating activity. Includes, but is not limited to, payment to settle zero-coupon bond for accreted interest of debt discount and debt instrument with insignificant coupon interest rate in relation to effective interest rate of borrowing attributable to accreted interest of debt discount.", "label": "Cash paid during the year for interest" } } }, "localname": "InterestPaidNet", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/StatementsOfCashFlows" ], "xbrltype": "monetaryItemType" }, "us-gaap_InventoryFinishedGoods": { "auth_ref": [ "r40" ], "calculation": { "http://encision.com/role/SummaryOfSignificantAccountingPoliciesDetails": { "order": 2.0, "parentTag": "us-gaap_InventoryGross", "weight": 1.0 } }, "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "Amount before valuation and LIFO reserves of completed merchandise or goods expected to be sold within one year or operating cycle, if longer.", "label": "Finished goods" } } }, "localname": "InventoryFinishedGoods", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/SummaryOfSignificantAccountingPoliciesDetails" ], "xbrltype": "monetaryItemType" }, "us-gaap_InventoryGross": { "auth_ref": [ "r42" ], "calculation": { "http://encision.com/role/SummaryOfSignificantAccountingPoliciesDetails": { "order": 1.0, "parentTag": "us-gaap_InventoryNet", "weight": 1.0 } }, "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "Gross amount, as of the balance sheet date, of merchandise, goods, commodities, or supplies held for future sale or to be used in manufacturing, servicing or production process.", "label": "Inventory, Gross", "totalLabel": "Total gross inventories" } } }, "localname": "InventoryGross", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/SummaryOfSignificantAccountingPoliciesDetails" ], "xbrltype": "monetaryItemType" }, "us-gaap_InventoryNet": { "auth_ref": [ "r2", "r42", "r268" ], "calculation": { "http://encision.com/role/BalanceSheets": { "order": 3.0, "parentTag": "us-gaap_AssetsCurrent", "weight": 1.0 }, "http://encision.com/role/SummaryOfSignificantAccountingPoliciesDetails": { "order": null, "parentTag": null, "root": true, "weight": null } }, "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "Amount after valuation and LIFO reserves of inventory expected to be sold, or consumed within one year or operating cycle, if longer.", "label": "Inventories, net of reserve for obsolescence of $21,000 at June 30, 2021 and $70,000 at March 31, 2021", "totalLabel": "Total net inventories" } } }, "localname": "InventoryNet", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/BalanceSheets", "http://encision.com/role/SummaryOfSignificantAccountingPoliciesDetails" ], "xbrltype": "monetaryItemType" }, "us-gaap_InventoryPolicyTextBlock": { "auth_ref": [ "r11", "r43", "r70", "r101", "r145", "r147", "r149", "r271" ], "lang": { "en-us": { "role": { "documentation": "Disclosure of inventory accounting policy for inventory classes, including, but not limited to, basis for determining inventory amounts, methods by which amounts are added and removed from inventory classes, loss recognition on impairment of inventories, and situations in which inventories are stated above cost.", "label": "Inventories" } } }, "localname": "InventoryPolicyTextBlock", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/SummaryOfSignificantAccountingPoliciesPolicies" ], "xbrltype": "textBlockItemType" }, "us-gaap_InventoryRawMaterials": { "auth_ref": [ "r41" ], "calculation": { "http://encision.com/role/SummaryOfSignificantAccountingPoliciesDetails": { "order": 1.0, "parentTag": "us-gaap_InventoryGross", "weight": 1.0 } }, "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "Amount before valuation and LIFO reserves of raw materials expected to be sold, or consumed within one year or operating cycle, if longer.", "label": "Raw materials" } } }, "localname": "InventoryRawMaterials", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/SummaryOfSignificantAccountingPoliciesDetails" ], "xbrltype": "monetaryItemType" }, "us-gaap_InventoryValuationReserves": { "auth_ref": [ "r42", "r148" ], "calculation": { "http://encision.com/role/SummaryOfSignificantAccountingPoliciesDetails": { "order": 2.0, "parentTag": "us-gaap_InventoryNet", "weight": -1.0 } }, "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Amount of valuation reserve for inventory.", "label": "Inventories, reserve for obsolescence", "negatedLabel": "Less reserve for obsolescence" } } }, "localname": "InventoryValuationReserves", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/BalanceSheetsParenthetical", "http://encision.com/role/SummaryOfSignificantAccountingPoliciesDetails" ], "xbrltype": "monetaryItemType" }, "us-gaap_InventoryWriteDown": { "auth_ref": [ "r146" ], "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "Amount of loss from reductions in inventory due to subsequent measurement adjustments, including, but not limited to, physical deterioration, obsolescence, or changes in price levels.", "label": "Provision for (recovery from) for inventory obsolescence, net change" } } }, "localname": "InventoryWriteDown", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/StatementsOfCashFlows" ], "xbrltype": "monetaryItemType" }, "us-gaap_Liabilities": { "auth_ref": [ "r33", "r74", "r127", "r142", "r167", "r168", "r169", "r171", "r172", "r173", "r174", "r175", "r176", "r177", "r239", "r240", "r241", "r247", "r266", "r267" ], "calculation": { "http://encision.com/role/BalanceSheets": { "order": 1.0, "parentTag": "us-gaap_LiabilitiesAndStockholdersEquity", "weight": 1.0 } }, "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future.", "label": "Liabilities", "totalLabel": "Total liabilities" } } }, "localname": "Liabilities", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/BalanceSheets" ], "xbrltype": "monetaryItemType" }, "us-gaap_LiabilitiesAndStockholdersEquity": { "auth_ref": [ "r24", "r74", "r142", "r247", "r268", "r294", "r305" ], "calculation": { "http://encision.com/role/BalanceSheets": { "order": null, "parentTag": null, "root": true, "weight": null } }, "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Amount of liabilities and equity items, including the portion of equity attributable to noncontrolling interests, if any.", "label": "Liabilities and Equity", "totalLabel": "TOTAL LIABILITIES AND SHAREHOLDERS\u2019 EQUITY" } } }, "localname": "LiabilitiesAndStockholdersEquity", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/BalanceSheets" ], "xbrltype": "monetaryItemType" }, "us-gaap_LiabilitiesAndStockholdersEquityAbstract": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "LIABILITIES AND SHAREHOLDERS\u2019 EQUITY" } } }, "localname": "LiabilitiesAndStockholdersEquityAbstract", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/BalanceSheets" ], "xbrltype": "stringItemType" }, "us-gaap_LiabilitiesCurrent": { "auth_ref": [ "r35", "r74", "r142", "r167", "r168", "r169", "r171", "r172", "r173", "r174", "r175", "r176", "r177", "r239", "r240", "r241", "r247", "r266", "r267", "r268" ], "calculation": { "http://encision.com/role/BalanceSheets": { "order": 1.0, "parentTag": "us-gaap_Liabilities", "weight": 1.0 } }, "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.", "label": "Liabilities, Current", "totalLabel": "Total current liabilities" } } }, "localname": "LiabilitiesCurrent", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/BalanceSheets" ], "xbrltype": "monetaryItemType" }, "us-gaap_LiabilitiesCurrentAbstract": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Current liabilities:" } } }, "localname": "LiabilitiesCurrentAbstract", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/BalanceSheets" ], "xbrltype": "stringItemType" }, "us-gaap_LiabilitiesNoncurrentAbstract": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Long-term liability:" } } }, "localname": "LiabilitiesNoncurrentAbstract", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/BalanceSheets" ], "xbrltype": "stringItemType" }, "us-gaap_LiabilityForUncertainTaxPositionsCurrent": { "auth_ref": [ "r34" ], "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Amount recognized for uncertainty in income taxes classified as current.", "label": "Uncertain tax positions" } } }, "localname": "LiabilityForUncertainTaxPositionsCurrent", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative" ], "xbrltype": "monetaryItemType" }, "us-gaap_LongtermDebtTypeAxis": { "auth_ref": [ "r38" ], "lang": { "en-us": { "role": { "documentation": "Information by type of long-term debt.", "label": "Long-term Debt, Type [Axis]" } } }, "localname": "LongtermDebtTypeAxis", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/CommitmentsAndContingenciesDetailsNarrative" ], "xbrltype": "stringItemType" }, "us-gaap_LongtermDebtTypeDomain": { "auth_ref": [ "r38", "r166" ], "lang": { "en-us": { "role": { "documentation": "Type of long-term debt arrangement, such as notes, line of credit, commercial paper, asset-based financing, project financing, letter of credit financing. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the company, if longer." } } }, "localname": "LongtermDebtTypeDomain", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/CommitmentsAndContingenciesDetailsNarrative" ], "xbrltype": "domainItemType" }, "us-gaap_NatureOfOperations": { "auth_ref": [ "r103", "r112" ], "lang": { "en-us": { "role": { "documentation": "The entire disclosure for the nature of an entity's business, major products or services, principal markets including location, and the relative importance of its operations in each business and the basis for the determination, including but not limited to, assets, revenues, or earnings. For an entity that has not commenced principal operations, disclosures about the risks and uncertainties related to the activities in which the entity is currently engaged and an understanding of what those activities are being directed toward.", "label": "ORGANIZATION AND NATURE OF BUSINESS" } } }, "localname": "NatureOfOperations", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/OrganizationAndNatureOfBusiness" ], "xbrltype": "textBlockItemType" }, "us-gaap_NetCashProvidedByUsedInFinancingActivities": { "auth_ref": [ "r58" ], "calculation": { "http://encision.com/role/StatementsOfCashFlows": { "order": 3.0, "parentTag": "us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect", "weight": 1.0 } }, "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "Amount of cash inflow (outflow) from financing activities, including discontinued operations. Financing activity cash flows include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed, or settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit.", "label": "Net Cash Provided by (Used in) Financing Activities", "totalLabel": "Net cash generated by (used in) financing activities" } } }, "localname": "NetCashProvidedByUsedInFinancingActivities", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/StatementsOfCashFlows" ], "xbrltype": "monetaryItemType" }, "us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperationsAbstract": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Cash flows from (used in) financing activities:" } } }, "localname": "NetCashProvidedByUsedInFinancingActivitiesContinuingOperationsAbstract", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/StatementsOfCashFlows" ], "xbrltype": "stringItemType" }, "us-gaap_NetCashProvidedByUsedInInvestingActivities": { "auth_ref": [ "r58" ], "calculation": { "http://encision.com/role/StatementsOfCashFlows": { "order": 2.0, "parentTag": "us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect", "weight": 1.0 } }, "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "Amount of cash inflow (outflow) from investing activities, including discontinued operations. Investing activity cash flows include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets.", "label": "Net Cash Provided by (Used in) Investing Activities", "totalLabel": "Net cash (used in) investing activities" } } }, "localname": "NetCashProvidedByUsedInInvestingActivities", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/StatementsOfCashFlows" ], "xbrltype": "monetaryItemType" }, "us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperationsAbstract": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Cash flows (used in) investing activities:" } } }, "localname": "NetCashProvidedByUsedInInvestingActivitiesContinuingOperationsAbstract", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/StatementsOfCashFlows" ], "xbrltype": "stringItemType" }, "us-gaap_NetCashProvidedByUsedInOperatingActivities": { "auth_ref": [ "r58", "r61", "r64" ], "calculation": { "http://encision.com/role/StatementsOfCashFlows": { "order": 1.0, "parentTag": "us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect", "weight": 1.0 } }, "lang": { "en-us": { "role": { "documentation": "Amount of cash inflow (outflow) from operating activities, including discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.", "label": "Net cash (used in) operating activities" } } }, "localname": "NetCashProvidedByUsedInOperatingActivities", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/StatementsOfCashFlows" ], "xbrltype": "monetaryItemType" }, "us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperationsAbstract": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Cash flows (used in) operating activities:" } } }, "localname": "NetCashProvidedByUsedInOperatingActivitiesContinuingOperationsAbstract", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/StatementsOfCashFlows" ], "xbrltype": "stringItemType" }, "us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic": { "auth_ref": [ "r81", "r82", "r83", "r84", "r88", "r89", "r91", "r94", "r117", "r125", "r128", "r131", "r133" ], "calculation": { "http://encision.com/role/StatementsOfOperations": { "order": null, "parentTag": null, "root": true, "weight": null } }, "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Amount, after deduction of tax, noncontrolling interests, dividends on preferred stock and participating securities; of income (loss) available to common shareholders.", "label": "Net (loss)", "totalLabel": "NET (LOSS)" } } }, "localname": "NetIncomeLossAvailableToCommonStockholdersBasic", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/BasicAndDilutedIncomeAndLossPerCommonShareDetails", "http://encision.com/role/StatementsOfCashFlows", "http://encision.com/role/StatementsOfOperations" ], "xbrltype": "monetaryItemType" }, "us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Disclosure of accounting policy pertaining to new accounting pronouncements that may impact the entity's financial reporting. Includes, but is not limited to, quantification of the expected or actual impact.", "label": "Recently Issued Accounting Pronouncements" } } }, "localname": "NewAccountingPronouncementsPolicyPolicyTextBlock", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/SummaryOfSignificantAccountingPoliciesPolicies" ], "xbrltype": "textBlockItemType" }, "us-gaap_NonoperatingIncomeExpense": { "auth_ref": [ "r53" ], "calculation": { "http://encision.com/role/StatementsOfOperations": { "order": 2.0, "parentTag": "us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments", "weight": 1.0 } }, "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "The aggregate amount of income or expense from ancillary business-related activities (that is to say, excluding major activities considered part of the normal operations of the business).", "label": "Interest expense and other income, net" } } }, "localname": "NonoperatingIncomeExpense", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/StatementsOfOperations" ], "xbrltype": "monetaryItemType" }, "us-gaap_ObligationWithJointAndSeveralLiabilityArrangementLineItems": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.", "label": "Obligation with Joint and Several Liability Arrangement [Line Items]" } } }, "localname": "ObligationWithJointAndSeveralLiabilityArrangementLineItems", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/CommitmentsAndContingenciesDetailsNarrative" ], "xbrltype": "stringItemType" }, "us-gaap_OperatingExpenses": { "auth_ref": [], "calculation": { "http://encision.com/role/StatementsOfOperations": { "order": 2.0, "parentTag": "us-gaap_OperatingIncomeLoss", "weight": -1.0 } }, "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "Generally recurring costs associated with normal operations except for the portion of these expenses which can be clearly related to production and included in cost of sales or services. Includes selling, general and administrative expense.", "label": "Operating Expenses", "totalLabel": "Total operating expenses" } } }, "localname": "OperatingExpenses", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/StatementsOfOperations" ], "xbrltype": "monetaryItemType" }, "us-gaap_OperatingExpensesAbstract": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "OPERATING EXPENSES:" } } }, "localname": "OperatingExpensesAbstract", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/StatementsOfOperations" ], "xbrltype": "stringItemType" }, "us-gaap_OperatingIncomeLoss": { "auth_ref": [ "r117", "r125", "r128", "r131", "r133" ], "calculation": { "http://encision.com/role/StatementsOfOperations": { "order": 1.0, "parentTag": "us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments", "weight": 1.0 } }, "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "The net result for the period of deducting operating expenses from operating revenues.", "label": "Operating income (loss)", "totalLabel": "OPERATING (LOSS)" } } }, "localname": "OperatingIncomeLoss", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/StatementsOfOperations", "http://encision.com/role/SummaryOfSignificantAccountingPoliciesDetails1" ], "xbrltype": "monetaryItemType" }, "us-gaap_OperatingLeaseLiabilityCurrent": { "auth_ref": [ "r257" ], "calculation": { "http://encision.com/role/BalanceSheets": { "order": 5.0, "parentTag": "us-gaap_LiabilitiesCurrent", "weight": 1.0 } }, "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Present value of lessee's discounted obligation for lease payments from operating lease, classified as current.", "label": "Accrued lease liability" } } }, "localname": "OperatingLeaseLiabilityCurrent", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/BalanceSheets" ], "xbrltype": "monetaryItemType" }, "us-gaap_OperatingLeaseLiabilityNoncurrent": { "auth_ref": [ "r257" ], "calculation": { "http://encision.com/role/BalanceSheets": { "order": 3.0, "parentTag": "us-gaap_Liabilities", "weight": 1.0 } }, "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Present value of lessee's discounted obligation for lease payments from operating lease, classified as noncurrent.", "label": "Operating Lease, Liability, Noncurrent", "verboseLabel": "Accrued lease liability" } } }, "localname": "OperatingLeaseLiabilityNoncurrent", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/BalanceSheets" ], "xbrltype": "monetaryItemType" }, "us-gaap_OperatingLeaseRightOfUseAsset": { "auth_ref": [ "r256" ], "calculation": { "http://encision.com/role/BalanceSheets": { "order": 3.0, "parentTag": "us-gaap_Assets", "weight": 1.0 } }, "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "Amount of lessee's right to use underlying asset under operating lease.", "label": "Right of use asset" } } }, "localname": "OperatingLeaseRightOfUseAsset", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/BalanceSheets" ], "xbrltype": "monetaryItemType" }, "us-gaap_OperatingLeasesFutureMinimumPaymentsDue": { "auth_ref": [ "r253", "r254" ], "calculation": { "http://encision.com/role/CommitmentsAndContingenciesDetails": { "order": null, "parentTag": null, "root": true, "weight": null }, "http://encision.com/role/CommitmentsAndContingenciesDetails1": { "order": null, "parentTag": null, "root": true, "weight": null }, "http://encision.com/role/CommitmentsAndContingenciesDetails2": { "order": null, "parentTag": null, "root": true, "weight": null } }, "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Amount of required minimum rental payments for leases having an initial or remaining non-cancelable letter-terms in excess of one year.", "label": "Operating Leases, Future Minimum Payments Due", "totalLabel": "Total" } } }, "localname": "OperatingLeasesFutureMinimumPaymentsDue", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/CommitmentsAndContingenciesDetails", "http://encision.com/role/CommitmentsAndContingenciesDetails1", "http://encision.com/role/CommitmentsAndContingenciesDetails2" ], "xbrltype": "monetaryItemType" }, "us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFiveYears": { "auth_ref": [ "r253", "r254" ], "calculation": { "http://encision.com/role/CommitmentsAndContingenciesDetails": { "order": 4.0, "parentTag": "us-gaap_OperatingLeasesFutureMinimumPaymentsDue", "weight": 1.0 }, "http://encision.com/role/CommitmentsAndContingenciesDetails1": { "order": 4.0, "parentTag": "us-gaap_OperatingLeasesFutureMinimumPaymentsDue", "weight": 1.0 }, "http://encision.com/role/CommitmentsAndContingenciesDetails2": { "order": 4.0, "parentTag": "us-gaap_OperatingLeasesFutureMinimumPaymentsDue", "weight": 1.0 } }, "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Amount of required minimum rental payments for operating leases having an initial or remaining non-cancelable lease term in excess of one year due in the fifth fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.", "label": "2025" } } }, "localname": "OperatingLeasesFutureMinimumPaymentsDueInFiveYears", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/CommitmentsAndContingenciesDetails", "http://encision.com/role/CommitmentsAndContingenciesDetails1", "http://encision.com/role/CommitmentsAndContingenciesDetails2" ], "xbrltype": "monetaryItemType" }, "us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourAndFiveYears": { "auth_ref": [ "r253", "r254" ], "calculation": { "http://encision.com/role/CommitmentsAndContingenciesDetails1": { "order": 5.0, "parentTag": "us-gaap_OperatingLeasesFutureMinimumPaymentsDue", "weight": 1.0 }, "http://encision.com/role/CommitmentsAndContingenciesDetails2": { "order": 5.0, "parentTag": "us-gaap_OperatingLeasesFutureMinimumPaymentsDue", "weight": 1.0 } }, "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Amount of required minimum rental payments for operating leases having an initial or remaining non-cancelable lease term in excess of one year due in the fourth and fifth fiscal years following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.", "label": "2026" } } }, "localname": "OperatingLeasesFutureMinimumPaymentsDueInFourAndFiveYears", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/CommitmentsAndContingenciesDetails1", "http://encision.com/role/CommitmentsAndContingenciesDetails2" ], "xbrltype": "monetaryItemType" }, "us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourYears": { "auth_ref": [ "r253", "r254" ], "calculation": { "http://encision.com/role/CommitmentsAndContingenciesDetails": { "order": 3.0, "parentTag": "us-gaap_OperatingLeasesFutureMinimumPaymentsDue", "weight": 1.0 }, "http://encision.com/role/CommitmentsAndContingenciesDetails1": { "order": 3.0, "parentTag": "us-gaap_OperatingLeasesFutureMinimumPaymentsDue", "weight": 1.0 }, "http://encision.com/role/CommitmentsAndContingenciesDetails2": { "order": 3.0, "parentTag": "us-gaap_OperatingLeasesFutureMinimumPaymentsDue", "weight": 1.0 } }, "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Amount of required minimum rental payments for operating leases having an initial or remaining non-cancelable lease term in excess of one year due in the fourth fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.", "label": "2024" } } }, "localname": "OperatingLeasesFutureMinimumPaymentsDueInFourYears", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/CommitmentsAndContingenciesDetails", "http://encision.com/role/CommitmentsAndContingenciesDetails1", "http://encision.com/role/CommitmentsAndContingenciesDetails2" ], "xbrltype": "monetaryItemType" }, "us-gaap_OperatingLeasesFutureMinimumPaymentsDueInThreeYears": { "auth_ref": [ "r253", "r254" ], "calculation": { "http://encision.com/role/CommitmentsAndContingenciesDetails": { "order": 2.0, "parentTag": "us-gaap_OperatingLeasesFutureMinimumPaymentsDue", "weight": 1.0 }, "http://encision.com/role/CommitmentsAndContingenciesDetails1": { "order": 2.0, "parentTag": "us-gaap_OperatingLeasesFutureMinimumPaymentsDue", "weight": 1.0 }, "http://encision.com/role/CommitmentsAndContingenciesDetails2": { "order": 2.0, "parentTag": "us-gaap_OperatingLeasesFutureMinimumPaymentsDue", "weight": 1.0 } }, "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Amount of required minimum rental payments for operating leases having an initial or remaining non-cancelable lease term in excess of one year due in the third fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.", "label": "2023" } } }, "localname": "OperatingLeasesFutureMinimumPaymentsDueInThreeYears", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/CommitmentsAndContingenciesDetails", "http://encision.com/role/CommitmentsAndContingenciesDetails1", "http://encision.com/role/CommitmentsAndContingenciesDetails2" ], "xbrltype": "monetaryItemType" }, "us-gaap_OperatingLeasesFutureMinimumPaymentsDueInTwoYears": { "auth_ref": [ "r253", "r254" ], "calculation": { "http://encision.com/role/CommitmentsAndContingenciesDetails": { "order": 1.0, "parentTag": "us-gaap_OperatingLeasesFutureMinimumPaymentsDue", "weight": 1.0 }, "http://encision.com/role/CommitmentsAndContingenciesDetails1": { "order": 1.0, "parentTag": "us-gaap_OperatingLeasesFutureMinimumPaymentsDue", "weight": 1.0 }, "http://encision.com/role/CommitmentsAndContingenciesDetails2": { "order": 1.0, "parentTag": "us-gaap_OperatingLeasesFutureMinimumPaymentsDue", "weight": 1.0 } }, "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Amount of required minimum rental payments for operating leases having an initial or remaining non-cancelable lease term in excess of one year due in the second fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.", "label": "2022" } } }, "localname": "OperatingLeasesFutureMinimumPaymentsDueInTwoYears", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/CommitmentsAndContingenciesDetails", "http://encision.com/role/CommitmentsAndContingenciesDetails1", "http://encision.com/role/CommitmentsAndContingenciesDetails2" ], "xbrltype": "monetaryItemType" }, "us-gaap_OperatingLeasesFutureMinimumPaymentsDueThereafter": { "auth_ref": [ "r253", "r254" ], "calculation": { "http://encision.com/role/CommitmentsAndContingenciesDetails1": { "order": 6.0, "parentTag": "us-gaap_OperatingLeasesFutureMinimumPaymentsDue", "weight": 1.0 } }, "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Amount of required minimum rental payments for operating leases having an initial or remaining non-cancelable lease term in excess of one year due after the fifth fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.", "label": "Thereafter" } } }, "localname": "OperatingLeasesFutureMinimumPaymentsDueThereafter", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/CommitmentsAndContingenciesDetails1" ], "xbrltype": "monetaryItemType" }, "us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Organization, Consolidation and Presentation of Financial Statements [Abstract]" } } }, "localname": "OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "xbrltype": "stringItemType" }, "us-gaap_OtherAccruedLiabilitiesCurrent": { "auth_ref": [ "r8", "r9", "r10", "r34" ], "calculation": { "http://encision.com/role/BalanceSheets": { "order": 4.0, "parentTag": "us-gaap_LiabilitiesCurrent", "weight": 1.0 } }, "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Amount of expenses incurred but not yet paid classified as other, due within one year or the normal operating cycle, if longer.", "label": "Other accrued liabilities" } } }, "localname": "OtherAccruedLiabilitiesCurrent", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/BalanceSheets" ], "xbrltype": "monetaryItemType" }, "us-gaap_OtherAssets": { "auth_ref": [ "r15", "r291", "r301" ], "calculation": { "http://encision.com/role/BalanceSheets": { "order": 5.0, "parentTag": "us-gaap_Assets", "weight": 1.0 } }, "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "Amount of assets classified as other.", "label": "Other assets" } } }, "localname": "OtherAssets", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/BalanceSheets" ], "xbrltype": "monetaryItemType" }, "us-gaap_OtherNonoperatingIncomeExpense": { "auth_ref": [ "r54" ], "calculation": { "http://encision.com/role/StatementsOfOperations": { "order": 2.0, "parentTag": "us-gaap_NonoperatingIncomeExpense", "weight": 1.0 } }, "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Amount of income (expense) related to nonoperating activities, classified as other.", "label": "Other income, net" } } }, "localname": "OtherNonoperatingIncomeExpense", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/StatementsOfOperations" ], "xbrltype": "monetaryItemType" }, "us-gaap_OtherNonoperatingIncomeExpenseAbstract": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "OTHER INCOME (EXPENSE):" } } }, "localname": "OtherNonoperatingIncomeExpenseAbstract", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/StatementsOfOperations" ], "xbrltype": "stringItemType" }, "us-gaap_PaymentsToAcquireIntangibleAssets": { "auth_ref": [ "r55" ], "calculation": { "http://encision.com/role/StatementsOfCashFlows": { "order": 2.0, "parentTag": "us-gaap_NetCashProvidedByUsedInInvestingActivities", "weight": -1.0 } }, "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "The cash outflow to acquire asset without physical form usually arising from contractual or other legal rights, excluding goodwill.", "label": "Payments to Acquire Intangible Assets", "negatedLabel": "Patent costs" } } }, "localname": "PaymentsToAcquireIntangibleAssets", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/StatementsOfCashFlows" ], "xbrltype": "monetaryItemType" }, "us-gaap_PaymentsToAcquirePropertyPlantAndEquipment": { "auth_ref": [ "r55" ], "calculation": { "http://encision.com/role/StatementsOfCashFlows": { "order": 1.0, "parentTag": "us-gaap_NetCashProvidedByUsedInInvestingActivities", "weight": -1.0 } }, "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "The cash outflow associated with the acquisition of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale; includes cash outflows to pay for construction of self-constructed assets.", "label": "Payments to Acquire Property, Plant, and Equipment", "negatedLabel": "Acquisition of property and equipment" } } }, "localname": "PaymentsToAcquirePropertyPlantAndEquipment", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/StatementsOfCashFlows" ], "xbrltype": "monetaryItemType" }, "us-gaap_PreferredStockSharesAuthorized": { "auth_ref": [ "r17" ], "lang": { "en-us": { "role": { "documentation": "The maximum number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) permitted to be issued by an entity's charter and bylaws.", "label": "Preferred stock, shares authorized" } } }, "localname": "PreferredStockSharesAuthorized", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/BalanceSheetsParenthetical" ], "xbrltype": "sharesItemType" }, "us-gaap_PreferredStockSharesIssued": { "auth_ref": [ "r17", "r200" ], "lang": { "en-us": { "role": { "documentation": "Total number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) issued to shareholders (includes related preferred shares that were issued, repurchased, and remain in the treasury). May be all or portion of the number of preferred shares authorized. Excludes preferred shares that are classified as debt.", "label": "Preferred stock, shares issued" } } }, "localname": "PreferredStockSharesIssued", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/BalanceSheetsParenthetical" ], "xbrltype": "sharesItemType" }, "us-gaap_PreferredStockSharesOutstanding": { "auth_ref": [ "r17" ], "lang": { "en-us": { "role": { "documentation": "Aggregate share number for all nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) held by stockholders. Does not include preferred shares that have been repurchased.", "label": "Preferred stock, shares outstanding" } } }, "localname": "PreferredStockSharesOutstanding", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/BalanceSheetsParenthetical" ], "xbrltype": "sharesItemType" }, "us-gaap_PreferredStockValue": { "auth_ref": [ "r17", "r268" ], "calculation": { "http://encision.com/role/BalanceSheets": { "order": 1.0, "parentTag": "us-gaap_StockholdersEquity", "weight": 1.0 } }, "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Aggregate par or stated value of issued nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable preferred shares, par value and other disclosure concepts are in another section within stockholders' equity.", "label": "Preferred stock, no par value: 10,000,000 shares authorized; none issued and outstanding" } } }, "localname": "PreferredStockValue", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/BalanceSheets" ], "xbrltype": "monetaryItemType" }, "us-gaap_PrepaidExpenseCurrent": { "auth_ref": [ "r4", "r6", "r150", "r151" ], "calculation": { "http://encision.com/role/BalanceSheets": { "order": 4.0, "parentTag": "us-gaap_AssetsCurrent", "weight": 1.0 } }, "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "Amount of asset related to consideration paid in advance for costs that provide economic benefits within a future period of one year or the normal operating cycle, if longer.", "label": "Prepaid expenses and other assets" } } }, "localname": "PrepaidExpenseCurrent", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/BalanceSheets" ], "xbrltype": "monetaryItemType" }, "us-gaap_ProceedsFromLoans": { "auth_ref": [ "r59" ], "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "Cash received from principal payments made on loans related to operating activities.", "label": "Proceed from loan" } } }, "localname": "ProceedsFromLoans", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/CommitmentsAndContingenciesDetailsNarrative" ], "xbrltype": "monetaryItemType" }, "us-gaap_ProductInformationLineItems": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.", "label": "Product Information [Line Items]" } } }, "localname": "ProductInformationLineItems", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/SummaryOfSignificantAccountingPoliciesDetails1" ], "xbrltype": "stringItemType" }, "us-gaap_ProductMember": { "auth_ref": [ "r209" ], "lang": { "en-us": { "role": { "documentation": "Article or substance produced by nature, labor or machinery.", "label": "Product [Member]" } } }, "localname": "ProductMember", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/StatementsOfOperations", "http://encision.com/role/SummaryOfSignificantAccountingPoliciesDetails1" ], "xbrltype": "domainItemType" }, "us-gaap_PropertyPlantAndEquipmentNet": { "auth_ref": [ "r13", "r14", "r157", "r268", "r298", "r306" ], "calculation": { "http://encision.com/role/BalanceSheets": { "order": 2.0, "parentTag": "us-gaap_Assets", "weight": 1.0 } }, "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.", "label": "Property, Plant and Equipment, Net", "totalLabel": "Equipment, net" } } }, "localname": "PropertyPlantAndEquipmentNet", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/BalanceSheets" ], "xbrltype": "monetaryItemType" }, "us-gaap_PropertyPlantAndEquipmentNetAbstract": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Equipment:" } } }, "localname": "PropertyPlantAndEquipmentNetAbstract", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/BalanceSheets" ], "xbrltype": "stringItemType" }, "us-gaap_PropertyPlantAndEquipmentPolicyTextBlock": { "auth_ref": [ "r30", "r157", "r315", "r316" ], "lang": { "en-us": { "role": { "documentation": "Disclosure of accounting policy for long-lived, physical asset used in normal conduct of business and not intended for resale. Includes, but is not limited to, work of art, historical treasure, and similar asset classified as collections.", "label": "Property and Equipment" } } }, "localname": "PropertyPlantAndEquipmentPolicyTextBlock", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/SummaryOfSignificantAccountingPoliciesPolicies" ], "xbrltype": "textBlockItemType" }, "us-gaap_ProvisionForDoubtfulAccounts": { "auth_ref": [ "r49", "r144" ], "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "Amount of expense (reversal of expense) for expected credit loss on accounts receivable.", "label": "(Recovery from) provision for doubtful accounts, net change" } } }, "localname": "ProvisionForDoubtfulAccounts", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/StatementsOfCashFlows" ], "xbrltype": "monetaryItemType" }, "us-gaap_RelatedPartyDomain": { "auth_ref": [ "r210", "r260", "r261" ], "lang": { "en-us": { "role": { "documentation": "Related parties include affiliates; other entities for which investments are accounted for by the equity method by the entity; trusts for benefit of employees; and principal owners, management, and members of immediate families. It also may include other parties with which the entity may control or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests." } } }, "localname": "RelatedPartyDomain", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/CommitmentsAndContingenciesDetails1", "http://encision.com/role/CommitmentsAndContingenciesDetails2", "http://encision.com/role/CommitmentsAndContingenciesTables", "http://encision.com/role/RelatedPartyTransactionDetailsNarrative" ], "xbrltype": "domainItemType" }, "us-gaap_RelatedPartyTransactionLineItems": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.", "label": "Related Party Transaction [Line Items]" } } }, "localname": "RelatedPartyTransactionLineItems", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/RelatedPartyTransactionDetailsNarrative" ], "xbrltype": "stringItemType" }, "us-gaap_RelatedPartyTransactionPurchasesFromRelatedParty": { "auth_ref": [], "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "Purchases during the period (excluding transactions that are eliminated in consolidated or combined financial statements) with related party.", "label": "Consulting fees paid" } } }, "localname": "RelatedPartyTransactionPurchasesFromRelatedParty", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/RelatedPartyTransactionDetailsNarrative" ], "xbrltype": "monetaryItemType" }, "us-gaap_RelatedPartyTransactionsAbstract": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Related Party Transactions [Abstract]" } } }, "localname": "RelatedPartyTransactionsAbstract", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "xbrltype": "stringItemType" }, "us-gaap_RelatedPartyTransactionsByRelatedPartyAxis": { "auth_ref": [ "r210", "r260", "r263", "r278", "r279", "r280", "r281", "r282", "r283", "r284", "r285", "r286", "r287", "r288", "r289" ], "lang": { "en-us": { "role": { "documentation": "Information by type of related party. Related parties include, but not limited to, affiliates; other entities for which investments are accounted for by the equity method by the entity; trusts for benefit of employees; and principal owners, management, and members of immediate families. It also may include other parties with which the entity may control or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests.", "label": "Related Party [Axis]" } } }, "localname": "RelatedPartyTransactionsByRelatedPartyAxis", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/CommitmentsAndContingenciesDetails1", "http://encision.com/role/CommitmentsAndContingenciesDetails2", "http://encision.com/role/CommitmentsAndContingenciesTables", "http://encision.com/role/RelatedPartyTransactionDetailsNarrative" ], "xbrltype": "stringItemType" }, "us-gaap_RelatedPartyTransactionsDisclosureTextBlock": { "auth_ref": [ "r258", "r259", "r261", "r264", "r265" ], "lang": { "en-us": { "role": { "documentation": "The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.", "label": "RELATED PARTY TRANSACTION" } } }, "localname": "RelatedPartyTransactionsDisclosureTextBlock", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/RelatedPartyTransaction" ], "xbrltype": "textBlockItemType" }, "us-gaap_RepaymentsOfSecuredDebt": { "auth_ref": [ "r56" ], "calculation": { "http://encision.com/role/StatementsOfCashFlows": { "order": 2.0, "parentTag": "us-gaap_NetCashProvidedByUsedInFinancingActivities", "weight": -1.0 } }, "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "The cash outflow to repay long-term debt that is wholly or partially secured by collateral. Excludes repayments of tax exempt secured debt.", "label": "Repayments of Secured Debt", "negatedLabel": "(Paydown of) secured notes" } } }, "localname": "RepaymentsOfSecuredDebt", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/StatementsOfCashFlows" ], "xbrltype": "monetaryItemType" }, "us-gaap_ResearchAndDevelopmentExpense": { "auth_ref": [ "r226", "r272", "r317" ], "calculation": { "http://encision.com/role/StatementsOfOperations": { "order": 3.0, "parentTag": "us-gaap_OperatingExpenses", "weight": 1.0 } }, "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "The aggregate costs incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or the entity's use, during the reporting period charged to research and development projects, including the costs of developing computer software up to the point in time of achieving technological feasibility, and costs allocated in accounting for a business combination to in-process projects deemed to have no alternative future use.", "label": "Research and development" } } }, "localname": "ResearchAndDevelopmentExpense", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/StatementsOfOperations" ], "xbrltype": "monetaryItemType" }, "us-gaap_ResearchAndDevelopmentExpenseMember": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Primary financial statement caption in which the reported facts about research and development expense have been included.", "label": "Research and Development Expense [Member]" } } }, "localname": "ResearchAndDevelopmentExpenseMember", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/Share-basedCompensationDetails" ], "xbrltype": "domainItemType" }, "us-gaap_ResearchAndDevelopmentExpensePolicy": { "auth_ref": [ "r226" ], "lang": { "en-us": { "role": { "documentation": "Disclosure of accounting policy for costs it has incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process.", "label": "Research and Development Expenses" } } }, "localname": "ResearchAndDevelopmentExpensePolicy", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/SummaryOfSignificantAccountingPoliciesPolicies" ], "xbrltype": "textBlockItemType" }, "us-gaap_RetainedEarningsAccumulatedDeficit": { "auth_ref": [ "r21", "r206", "r223", "r268", "r304", "r312", "r313" ], "calculation": { "http://encision.com/role/BalanceSheets": { "order": 3.0, "parentTag": "us-gaap_StockholdersEquity", "weight": 1.0 } }, "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "The cumulative amount of the reporting entity's undistributed earnings or deficit.", "label": "Accumulated (deficit)", "negatedLabel": "Accumulated deficit" } } }, "localname": "RetainedEarningsAccumulatedDeficit", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/BalanceSheets", "http://encision.com/role/OrganizationAndNatureOfBusinessDetailsNarrative" ], "xbrltype": "monetaryItemType" }, "us-gaap_RevenueRecognitionPolicyTextBlock": { "auth_ref": [ "r71", "r72" ], "lang": { "en-us": { "role": { "documentation": "Disclosure of accounting policy for revenue. Includes revenue from contract with customer and from other sources.", "label": "Revenue Recognition" } } }, "localname": "RevenueRecognitionPolicyTextBlock", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/SummaryOfSignificantAccountingPoliciesPolicies" ], "xbrltype": "textBlockItemType" }, "us-gaap_Revenues": { "auth_ref": [ "r46", "r74", "r113", "r114", "r124", "r129", "r130", "r134", "r135", "r136", "r142", "r167", "r168", "r169", "r171", "r172", "r173", "r174", "r175", "r176", "r177", "r247", "r297" ], "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).", "label": "Total revenue", "verboseLabel": "Net revenue" } } }, "localname": "Revenues", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/StatementsOfOperations", "http://encision.com/role/SummaryOfSignificantAccountingPoliciesDetails1" ], "xbrltype": "monetaryItemType" }, "us-gaap_RevenuesAbstract": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "NET REVENUE:" } } }, "localname": "RevenuesAbstract", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/StatementsOfOperations" ], "xbrltype": "stringItemType" }, "us-gaap_ScheduleOfDefinedBenefitPlansDisclosuresTable": { "auth_ref": [ "r211", "r212", "r213", "r214", "r215" ], "lang": { "en-us": { "role": { "documentation": "Disclosures about an individual defined benefit pension plan or an other postretirement defined benefit plan. It may be appropriate to group certain similar plans. Also includes schedule for fair value of plan assets by major categories of plan assets by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets or liabilities (Level 1), Significant other observable inputs (Level 2), and significant unobservable inputs (Level 3).", "label": "Schedule of Defined Benefit Plans Disclosures [Table]" } } }, "localname": "ScheduleOfDefinedBenefitPlansDisclosuresTable", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/CommitmentsAndContingenciesDetails1", "http://encision.com/role/CommitmentsAndContingenciesDetails2", "http://encision.com/role/CommitmentsAndContingenciesTables" ], "xbrltype": "stringItemType" }, "us-gaap_ScheduleOfFutureMinimumRentalPaymentsForOperatingLeasesTableTextBlock": { "auth_ref": [ "r255" ], "lang": { "en-us": { "role": { "documentation": "Tabular disclosure of future minimum payments required in the aggregate and for each of the five succeeding fiscal years for operating leases having initial or remaining noncancelable lease terms in excess of one year and the total minimum rentals to be received in the future under noncancelable subleases as of the balance sheet date.", "label": "Schedule of principal U.S. Bank payment" } } }, "localname": "ScheduleOfFutureMinimumRentalPaymentsForOperatingLeasesTableTextBlock", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/CommitmentsAndContingenciesTables" ], "xbrltype": "textBlockItemType" }, "us-gaap_ScheduleOfInventoryCurrentTableTextBlock": { "auth_ref": [ "r11", "r26", "r27", "r28" ], "lang": { "en-us": { "role": { "documentation": "Tabular disclosure of the carrying amount as of the balance sheet date of merchandise, goods, commodities, or supplies held for future sale or to be used in manufacturing, servicing or production process.", "label": "Schedule of inventory" } } }, "localname": "ScheduleOfInventoryCurrentTableTextBlock", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/SummaryOfSignificantAccountingPoliciesTables" ], "xbrltype": "textBlockItemType" }, "us-gaap_ScheduleOfProductInformationTable": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Schedule detailing quantitative information concerning products or product lines by product or product line.", "label": "Schedule of Product Information [Table]" } } }, "localname": "ScheduleOfProductInformationTable", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/SummaryOfSignificantAccountingPoliciesDetails1" ], "xbrltype": "stringItemType" }, "us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable": { "auth_ref": [ "r262", "r263" ], "lang": { "en-us": { "role": { "documentation": "Schedule of quantitative and qualitative information pertaining to related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.", "label": "Schedule of Related Party Transactions, by Related Party [Table]" } } }, "localname": "ScheduleOfRelatedPartyTransactionsByRelatedPartyTable", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/RelatedPartyTransactionDetailsNarrative" ], "xbrltype": "stringItemType" }, "us-gaap_SecuredDebtCurrent": { "auth_ref": [ "r16", "r293", "r303" ], "calculation": { "http://encision.com/role/BalanceSheets": { "order": 2.0, "parentTag": "us-gaap_LiabilitiesCurrent", "weight": 1.0 } }, "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Carrying value as of the balance sheet date of the portion of long-term, collateralized debt obligations due within one year or the operating cycle, if longer. Such obligations include mortgage loans, chattel loans, and any other borrowings secured by assets of the borrower.", "label": "Secured notes" } } }, "localname": "SecuredDebtCurrent", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/BalanceSheets" ], "xbrltype": "monetaryItemType" }, "us-gaap_SecuredLongTermDebt": { "auth_ref": [ "r38" ], "calculation": { "http://encision.com/role/BalanceSheets": { "order": 2.0, "parentTag": "us-gaap_Liabilities", "weight": 1.0 } }, "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Carrying amount of collateralized debt obligations with maturities initially due after one year or beyond the operating cycle, if longer, excluding the current portion. Obligations include, but not limited to, mortgage loans, chattel loans, and other borrowings secured by assets.", "label": "Secured Long-term Debt, Noncurrent", "verboseLabel": "Secured notes" } } }, "localname": "SecuredLongTermDebt", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/BalanceSheets" ], "xbrltype": "monetaryItemType" }, "us-gaap_SegmentReportingPolicyPolicyTextBlock": { "auth_ref": [ "r118", "r119", "r120", "r121", "r122", "r123", "r135" ], "lang": { "en-us": { "role": { "documentation": "Disclosure of accounting policy for segment reporting.", "label": "Segment Reporting" } } }, "localname": "SegmentReportingPolicyPolicyTextBlock", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/SummaryOfSignificantAccountingPoliciesPolicies" ], "xbrltype": "textBlockItemType" }, "us-gaap_SellingAndMarketingExpense": { "auth_ref": [], "calculation": { "http://encision.com/role/StatementsOfOperations": { "order": 1.0, "parentTag": "us-gaap_OperatingExpenses", "weight": 1.0 } }, "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "The aggregate total amount of expenses directly related to the marketing or selling of products or services.", "label": "Sales and marketing" } } }, "localname": "SellingAndMarketingExpense", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/StatementsOfOperations" ], "xbrltype": "monetaryItemType" }, "us-gaap_SellingAndMarketingExpenseMember": { "auth_ref": [ "r48" ], "lang": { "en-us": { "role": { "documentation": "Primary financial statement caption encompassing selling and marketing expense.", "label": "Selling and Marketing Expense [Member]" } } }, "localname": "SellingAndMarketingExpenseMember", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/Share-basedCompensationDetails" ], "xbrltype": "domainItemType" }, "us-gaap_ServiceMember": { "auth_ref": [ "r209" ], "lang": { "en-us": { "role": { "documentation": "Assistance, including, but not limited to, technology, license and maintenance, license and service, maintenance, oil and gas, and financial service.", "label": "Service [Member]" } } }, "localname": "ServiceMember", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/StatementsOfOperations", "http://encision.com/role/SummaryOfSignificantAccountingPoliciesDetails1" ], "xbrltype": "domainItemType" }, "us-gaap_ShareBasedCompensation": { "auth_ref": [ "r62" ], "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "Amount of noncash expense for share-based payment arrangement.", "label": "Stock based compensation" } } }, "localname": "ShareBasedCompensation", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative" ], "xbrltype": "monetaryItemType" }, "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod": { "auth_ref": [ "r220" ], "lang": { "en-us": { "role": { "documentation": "The number of equity-based payment instruments, excluding stock (or unit) options, that were forfeited during the reporting period.", "label": "Stock options forfeited" } } }, "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/Share-basedCompensationDetailsNarrative" ], "xbrltype": "sharesItemType" }, "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod": { "auth_ref": [ "r219" ], "lang": { "en-us": { "role": { "documentation": "Net number of share options (or share units) granted during the period.", "label": "Stock options granted" } } }, "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/Share-basedCompensationDetailsNarrative" ], "xbrltype": "sharesItemType" }, "us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy": { "auth_ref": [ "r217", "r218" ], "lang": { "en-us": { "role": { "documentation": "Disclosure of accounting policy for award under share-based payment arrangement. Includes, but is not limited to, methodology and assumption used in measuring cost.", "label": "Stock-Based Compensation" } } }, "localname": "ShareBasedCompensationOptionAndIncentivePlansPolicy", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/SummaryOfSignificantAccountingPoliciesPolicies" ], "xbrltype": "textBlockItemType" }, "us-gaap_ShareholdersEquityAndShareBasedPaymentsTextBlock": { "auth_ref": [ "r207", "r225" ], "lang": { "en-us": { "role": { "documentation": "The entire disclosure for shareholders' equity and share-based payment arrangement. Includes, but is not limited to, disclosure of policy and terms of share-based payment arrangement, deferred compensation arrangement, and employee stock purchase plan (ESPP).", "label": "SHARE-BASED COMPENSATION" } } }, "localname": "ShareholdersEquityAndShareBasedPaymentsTextBlock", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/Share-basedCompensation" ], "xbrltype": "textBlockItemType" }, "us-gaap_StatementLineItems": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.", "label": "Statement [Line Items]" } } }, "localname": "StatementLineItems", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/Share-basedCompensationDetails", "http://encision.com/role/StatementsOfOperations" ], "xbrltype": "stringItemType" }, "us-gaap_StatementOfCashFlowsAbstract": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Statement of Cash Flows [Abstract]" } } }, "localname": "StatementOfCashFlowsAbstract", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "xbrltype": "stringItemType" }, "us-gaap_StatementOfFinancialPositionAbstract": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Statement of Financial Position [Abstract]" } } }, "localname": "StatementOfFinancialPositionAbstract", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "xbrltype": "stringItemType" }, "us-gaap_StatementTable": { "auth_ref": [ "r78", "r79", "r80", "r102", "r276" ], "lang": { "en-us": { "role": { "documentation": "Schedule reflecting a Statement of Income, Statement of Cash Flows, Statement of Financial Position, Statement of Shareholders' Equity and Other Comprehensive Income, or other statement as needed.", "label": "Statement [Table]" } } }, "localname": "StatementTable", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/Share-basedCompensationDetails", "http://encision.com/role/StatementsOfOperations" ], "xbrltype": "stringItemType" }, "us-gaap_StockOptionPlanExpense": { "auth_ref": [ "r63" ], "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "Amount of noncash expense for option under share-based payment arrangement.", "label": "Stock-based compensation expense related to stock options" } } }, "localname": "StockOptionPlanExpense", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/StatementsOfCashFlows" ], "xbrltype": "monetaryItemType" }, "us-gaap_StockholdersEquity": { "auth_ref": [ "r18", "r22", "r23", "r74", "r141", "r142", "r247", "r268" ], "calculation": { "http://encision.com/role/BalanceSheets": { "order": 2.0, "parentTag": "us-gaap_LiabilitiesAndStockholdersEquity", "weight": 1.0 } }, "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.", "label": "Stockholders' Equity Attributable to Parent", "totalLabel": "Total shareholders\u2019 equity" } } }, "localname": "StockholdersEquity", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/BalanceSheets" ], "xbrltype": "monetaryItemType" }, "us-gaap_StockholdersEquityAbstract": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Shareholders\u2019 equity:" } } }, "localname": "StockholdersEquityAbstract", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/BalanceSheets" ], "xbrltype": "stringItemType" }, "us-gaap_SubsequentEventsAbstract": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Subsequent Events [Abstract]" } } }, "localname": "SubsequentEventsAbstract", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "xbrltype": "stringItemType" }, "us-gaap_SubsequentEventsTextBlock": { "auth_ref": [ "r269", "r270" ], "lang": { "en-us": { "role": { "documentation": "The entire disclosure for significant events or transactions that occurred after the balance sheet date through the date the financial statements were issued or the date the financial statements were available to be issued. Examples include: the sale of a capital stock issue, purchase of a business, settlement of litigation, catastrophic loss, significant foreign exchange rate changes, loans to insiders or affiliates, and transactions not in the ordinary course of business.", "label": "SUBSEQUENT EVENTS" } } }, "localname": "SubsequentEventsTextBlock", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/SubsequentEvents" ], "xbrltype": "textBlockItemType" }, "us-gaap_SupplementalCashFlowInformationAbstract": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Supplemental disclosures of cash flow information:" } } }, "localname": "SupplementalCashFlowInformationAbstract", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/StatementsOfCashFlows" ], "xbrltype": "stringItemType" }, "us-gaap_UnrecognizedTaxBenefits": { "auth_ref": [ "r227", "r231" ], "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Amount of unrecognized tax benefits.", "label": "Unrecognized tax benefits" } } }, "localname": "UnrecognizedTaxBenefits", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative" ], "xbrltype": "monetaryItemType" }, "us-gaap_UnsecuredLongTermDebt": { "auth_ref": [ "r38" ], "calculation": { "http://encision.com/role/BalanceSheets": { "order": 4.0, "parentTag": "us-gaap_Liabilities", "weight": 1.0 } }, "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Carrying value as of the balance sheet date of uncollateralized debt obligation (with maturities initially due after one year or beyond the operating cycle if longer), excluding current portion.", "label": "Unsecured promissory note" } } }, "localname": "UnsecuredLongTermDebt", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/BalanceSheets" ], "xbrltype": "monetaryItemType" }, "us-gaap_UseOfEstimates": { "auth_ref": [ "r104", "r105", "r107", "r108", "r109", "r110", "r111" ], "lang": { "en-us": { "role": { "documentation": "Disclosure of accounting policy for the use of estimates in the preparation of financial statements in conformity with generally accepted accounting principles.", "label": "Use of Estimates in the Preparation of Financial Statements" } } }, "localname": "UseOfEstimates", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/SummaryOfSignificantAccountingPoliciesPolicies" ], "xbrltype": "textBlockItemType" }, "us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Average number of shares or units issued and outstanding that are used in calculating basic and diluted earnings per share (EPS).", "label": "Weighted-average diluted shares" } } }, "localname": "WeightedAverageNumberOfShareOutstandingBasicAndDiluted", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/BasicAndDilutedIncomeAndLossPerCommonShareDetails" ], "xbrltype": "sharesItemType" }, "us-gaap_WeightedAverageNumberOfSharesOutstandingBasic": { "auth_ref": [ "r88", "r94" ], "lang": { "en-us": { "role": { "documentation": "Number of [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period.", "label": "Weighted average shares\u2014basic and diluted", "verboseLabel": "Weighted-average basic shares outstanding" } } }, "localname": "WeightedAverageNumberOfSharesOutstandingBasic", "nsuri": "http://fasb.org/us-gaap/2021-01-31", "presentation": [ "http://encision.com/role/BasicAndDilutedIncomeAndLossPerCommonShareDetails", "http://encision.com/role/StatementsOfOperations" ], "xbrltype": "sharesItemType" } }, "unitCount": 4 } }, "std_ref": { "r0": { "Name": "Accounting Standards Codification", "Paragraph": "5B", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Subparagraph": "(c)(2)", "Topic": "205", "URI": "http://asc.fasb.org/extlink&oid=109222650&loc=SL51721673-107760" }, "r1": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Subparagraph": "(a)", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=124098289&loc=d3e6676-107765" }, "r10": { "Name": "Accounting Standards Codification", "Paragraph": "9", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=124098289&loc=d3e7018-107765" }, "r100": { "Name": "Accounting Standards Codification", "Publisher": "FASB", "Topic": "260", "URI": "http://asc.fasb.org/topic&trid=2144383" }, "r101": { "Name": "Accounting Standards Codification", "Paragraph": "6", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Subparagraph": "(a)", "Topic": "270", "URI": "http://asc.fasb.org/extlink&oid=124437754&loc=d3e543-108305" }, "r102": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Topic": "272", "URI": "http://asc.fasb.org/extlink&oid=125520817&loc=d3e70191-108054" }, "r103": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(a)", "Topic": "275", "URI": "http://asc.fasb.org/extlink&oid=99393423&loc=d3e5967-108592" }, "r104": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(b)", "Topic": "275", "URI": "http://asc.fasb.org/extlink&oid=99393423&loc=d3e5967-108592" }, "r105": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(c)", "Topic": "275", "URI": "http://asc.fasb.org/extlink&oid=99393423&loc=d3e5967-108592" }, "r106": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(d)", "Topic": "275", "URI": "http://asc.fasb.org/extlink&oid=99393423&loc=d3e5967-108592" }, "r107": { "Name": "Accounting Standards Codification", "Paragraph": "11", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "275", "URI": "http://asc.fasb.org/extlink&oid=99393423&loc=d3e6161-108592" }, "r108": { "Name": "Accounting Standards Codification", "Paragraph": "12", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "275", "URI": "http://asc.fasb.org/extlink&oid=99393423&loc=d3e6191-108592" }, "r109": { "Name": "Accounting Standards Codification", "Paragraph": "4", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "275", "URI": "http://asc.fasb.org/extlink&oid=99393423&loc=d3e6061-108592" }, "r11": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=6361739&loc=d3e7789-107766" }, "r110": { "Name": "Accounting Standards Codification", "Paragraph": "8", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "275", "URI": "http://asc.fasb.org/extlink&oid=99393423&loc=d3e6132-108592" }, "r111": { "Name": "Accounting Standards Codification", "Paragraph": "9", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "275", "URI": "http://asc.fasb.org/extlink&oid=99393423&loc=d3e6143-108592" }, "r112": { "Name": "Accounting Standards Codification", "Publisher": "FASB", "Topic": "275", "URI": "http://asc.fasb.org/topic&trid=2134479" }, "r113": { "Name": "Accounting Standards Codification", "Paragraph": "22", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(a)", "Topic": "280", "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8736-108599" }, "r114": { "Name": "Accounting Standards Codification", "Paragraph": "22", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(b)", "Topic": "280", "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8736-108599" }, "r115": { "Name": "Accounting Standards Codification", "Paragraph": "22", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(e)", "Topic": "280", "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8736-108599" }, "r116": { "Name": "Accounting Standards Codification", "Paragraph": "22", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(h)", "Topic": "280", "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8736-108599" }, "r117": { "Name": "Accounting Standards Codification", "Paragraph": "22", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "280", "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8736-108599" }, "r118": { "Name": "Accounting Standards Codification", "Paragraph": "29", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(a)", "Topic": "280", "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8864-108599" }, "r119": { "Name": "Accounting Standards Codification", "Paragraph": "29", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(b)", "Topic": "280", "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8864-108599" }, "r12": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-02(1))", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682" }, "r120": { "Name": "Accounting Standards Codification", "Paragraph": "29", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(c)", "Topic": "280", "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8864-108599" }, "r121": { "Name": "Accounting Standards Codification", "Paragraph": "29", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(d)", "Topic": "280", "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8864-108599" }, "r122": { "Name": "Accounting Standards Codification", "Paragraph": "29", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(e)", "Topic": "280", "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8864-108599" }, "r123": { "Name": "Accounting Standards Codification", "Paragraph": "29", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "280", "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8864-108599" }, "r124": { "Name": "Accounting Standards Codification", "Paragraph": "30", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(a)", "Topic": "280", "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8906-108599" }, "r125": { "Name": "Accounting Standards Codification", "Paragraph": "30", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(b)", "Topic": "280", "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8906-108599" }, "r126": { "Name": "Accounting Standards Codification", "Paragraph": "30", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(c)", "Topic": "280", "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8906-108599" }, "r127": { "Name": "Accounting Standards Codification", "Paragraph": "30", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(d)", "Topic": "280", "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8906-108599" }, "r128": { "Name": "Accounting Standards Codification", "Paragraph": "31", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "280", "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8924-108599" }, "r129": { "Name": "Accounting Standards Codification", "Paragraph": "32", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(a)", "Topic": "280", "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8933-108599" }, "r13": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-02(13))", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682" }, "r130": { "Name": "Accounting Standards Codification", "Paragraph": "32", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(b)", "Topic": "280", "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8933-108599" }, "r131": { "Name": "Accounting Standards Codification", "Paragraph": "32", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(c)", "Topic": "280", "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8933-108599" }, "r132": { "Name": "Accounting Standards Codification", "Paragraph": "32", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(d)", "Topic": "280", "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8933-108599" }, "r133": { "Name": "Accounting Standards Codification", "Paragraph": "32", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(f)", "Topic": "280", "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8933-108599" }, "r134": { "Name": "Accounting Standards Codification", "Paragraph": "40", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "280", "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e9031-108599" }, "r135": { "Name": "Accounting Standards Codification", "Paragraph": "41", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(a)", "Topic": "280", "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e9038-108599" }, "r136": { "Name": "Accounting Standards Codification", "Paragraph": "42", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "280", "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e9054-108599" }, "r137": { "Name": "Accounting Standards Codification", "Paragraph": "13", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Topic": "310", "URI": "http://asc.fasb.org/extlink&oid=124259787&loc=d3e4647-111522" }, "r138": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Topic": "310", "URI": "http://asc.fasb.org/extlink&oid=124259787&loc=d3e4428-111522" }, "r139": { "Name": "Accounting Standards Codification", "Paragraph": "9", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Topic": "310", "URI": "http://asc.fasb.org/extlink&oid=124259787&loc=d3e4531-111522" }, "r14": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-02(14))", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682" }, "r140": { "Name": "Accounting Standards Codification", "Paragraph": "4", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "310", "URI": "http://asc.fasb.org/extlink&oid=123577603&loc=d3e5074-111524" }, "r141": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SAB Topic 4.E)", "Topic": "310", "URI": "http://asc.fasb.org/extlink&oid=122038336&loc=d3e74512-122707" }, "r142": { "Name": "Accounting Standards Codification", "Paragraph": "3", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(c)", "Topic": "323", "URI": "http://asc.fasb.org/extlink&oid=114001798&loc=d3e33918-111571" }, "r143": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "45", "SubTopic": "20", "Topic": "326", "URI": "http://asc.fasb.org/extlink&oid=124255206&loc=SL82895884-210446" }, "r144": { "Name": "Accounting Standards Codification", "Paragraph": "13", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Subparagraph": "(b)", "Topic": "326", "URI": "http://asc.fasb.org/extlink&oid=124255953&loc=SL82919249-210447" }, "r145": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "330", "URI": "http://asc.fasb.org/extlink&oid=116847112&loc=d3e4492-108314" }, "r146": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "330", "URI": "http://asc.fasb.org/extlink&oid=116847112&loc=d3e4542-108314" }, "r147": { "Name": "Accounting Standards Codification", "Paragraph": "4", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "330", "URI": "http://asc.fasb.org/extlink&oid=116847112&loc=d3e4556-108314" }, "r148": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SAB TOPIC 5.BB)", "Topic": "330", "URI": "http://asc.fasb.org/extlink&oid=27011343&loc=d3e100047-122729" }, "r149": { "Name": "Accounting Standards Codification", "Publisher": "FASB", "Topic": "330", "URI": "http://asc.fasb.org/topic&trid=2126998" }, "r15": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-02(17))", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682" }, "r150": { "Name": "Accounting Standards Codification", "Paragraph": "5", "Publisher": "FASB", "Section": "05", "SubTopic": "10", "Topic": "340", "URI": "http://asc.fasb.org/extlink&oid=123349782&loc=d3e5879-108316" }, "r151": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Topic": "340", "URI": "http://asc.fasb.org/extlink&oid=6387103&loc=d3e6435-108320" }, "r152": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "50", "SubTopic": "30", "Subparagraph": "(a)", "Topic": "350", "URI": "http://asc.fasb.org/extlink&oid=66006027&loc=d3e16323-109275" }, "r153": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "50", "SubTopic": "30", "Subparagraph": "(a)(1)", "Topic": "350", "URI": "http://asc.fasb.org/extlink&oid=66006027&loc=d3e16323-109275" }, "r154": { "Name": "Accounting Standards Codification", "Paragraph": "4", "Publisher": "FASB", "Section": "05", "SubTopic": "10", "Topic": "360", "URI": "http://asc.fasb.org/extlink&oid=109226317&loc=d3e202-110218" }, "r155": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(a)", "Topic": "360", "URI": "http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229" }, "r156": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(c)", "Topic": "360", "URI": "http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229" }, "r157": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "360", "URI": "http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229" }, "r158": { "Name": "Accounting Standards Codification", "Paragraph": "3", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(d)", "Topic": "360", "URI": "http://asc.fasb.org/extlink&oid=109226691&loc=d3e2941-110230" }, "r159": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SAB Topic 5.CC)", "Topic": "360", "URI": "http://asc.fasb.org/extlink&oid=27011434&loc=d3e125687-122742" }, "r16": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-02(19))", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682" }, "r160": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(c)", "Topic": "420", "URI": "http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869" }, "r161": { "Name": "Accounting Standards Codification", "Paragraph": "4", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(a)", "Topic": "440", "URI": "http://asc.fasb.org/extlink&oid=123406679&loc=d3e25336-109308" }, "r162": { "Name": "Accounting Standards Codification", "Paragraph": "4", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(c)", "Topic": "440", "URI": "http://asc.fasb.org/extlink&oid=123406679&loc=d3e25336-109308" }, "r163": { "Name": "Accounting Standards Codification", "Publisher": "FASB", "Topic": "440", "URI": "http://asc.fasb.org/topic&trid=2144648" }, "r164": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Topic": "450", "URI": "http://asc.fasb.org/extlink&oid=121557415&loc=d3e14326-108349" }, "r165": { "Name": "Accounting Standards Codification", "Publisher": "FASB", "Topic": "450", "URI": "http://asc.fasb.org/topic&trid=2127136" }, "r166": { "Name": "Accounting Standards Codification", "Paragraph": "5", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "470", "URI": "http://asc.fasb.org/extlink&oid=123465755&loc=SL6230698-112601" }, "r167": { "Name": "Accounting Standards Codification", "Paragraph": "1A", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.13-01(a)(4)(i))", "Topic": "470", "URI": "http://asc.fasb.org/extlink&oid=124359900&loc=SL124442526-122756" }, "r168": { "Name": "Accounting Standards Codification", "Paragraph": "1A", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.13-01(a)(4)(ii))", "Topic": "470", "URI": "http://asc.fasb.org/extlink&oid=124359900&loc=SL124442526-122756" }, "r169": { "Name": "Accounting Standards Codification", "Paragraph": "1A", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.13-01(a)(4)(iii)(A))", "Topic": "470", "URI": "http://asc.fasb.org/extlink&oid=124359900&loc=SL124442526-122756" }, "r17": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-02(28))", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682" }, "r170": { "Name": "Accounting Standards Codification", "Paragraph": "1A", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.13-01(a)(4)(iii))", "Topic": "470", "URI": "http://asc.fasb.org/extlink&oid=124359900&loc=SL124442526-122756" }, "r171": { "Name": "Accounting Standards Codification", "Paragraph": "1A", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.13-01(a)(4)(iv))", "Topic": "470", "URI": "http://asc.fasb.org/extlink&oid=124359900&loc=SL124442526-122756" }, "r172": { "Name": "Accounting Standards Codification", "Paragraph": "1A", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.13-01(a)(5))", "Topic": "470", "URI": "http://asc.fasb.org/extlink&oid=124359900&loc=SL124442526-122756" }, "r173": { "Name": "Accounting Standards Codification", "Paragraph": "1B", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.13-02(a)(4)(i))", "Topic": "470", "URI": "http://asc.fasb.org/extlink&oid=124359900&loc=SL124442552-122756" }, "r174": { "Name": "Accounting Standards Codification", "Paragraph": "1B", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.13-02(a)(4)(iii)(A))", "Topic": "470", "URI": "http://asc.fasb.org/extlink&oid=124359900&loc=SL124442552-122756" }, "r175": { "Name": "Accounting Standards Codification", "Paragraph": "1B", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.13-02(a)(4)(iii)(B))", "Topic": "470", "URI": "http://asc.fasb.org/extlink&oid=124359900&loc=SL124442552-122756" }, "r176": { "Name": "Accounting Standards Codification", "Paragraph": "1B", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.13-02(a)(4)(iv))", "Topic": "470", "URI": "http://asc.fasb.org/extlink&oid=124359900&loc=SL124442552-122756" }, "r177": { "Name": "Accounting Standards Codification", "Paragraph": "1B", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.13-02(a)(5))", "Topic": "470", "URI": "http://asc.fasb.org/extlink&oid=124359900&loc=SL124442552-122756" }, "r178": { "Name": "Accounting Standards Codification", "Paragraph": "1B", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Subparagraph": "(a)", "Topic": "470", "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611" }, "r179": { "Name": "Accounting Standards Codification", "Paragraph": "1B", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Subparagraph": "(b)", "Topic": "470", "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611" }, "r18": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-02(29))", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682" }, "r180": { "Name": "Accounting Standards Codification", "Paragraph": "1B", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Subparagraph": "(c)", "Topic": "470", "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611" }, "r181": { "Name": "Accounting Standards Codification", "Paragraph": "1B", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Subparagraph": "(d)", "Topic": "470", "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611" }, "r182": { "Name": "Accounting Standards Codification", "Paragraph": "1B", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Subparagraph": "(e)", "Topic": "470", "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611" }, "r183": { "Name": "Accounting Standards Codification", "Paragraph": "1B", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Subparagraph": "(f)", "Topic": "470", "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611" }, "r184": { "Name": "Accounting Standards Codification", "Paragraph": "1B", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Subparagraph": "(h)", "Topic": "470", "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611" }, "r185": { "Name": "Accounting Standards Codification", "Paragraph": "1D", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Subparagraph": "(a)", "Topic": "470", "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495340-112611" }, "r186": { "Name": "Accounting Standards Codification", "Paragraph": "1D", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Subparagraph": "(b)", "Topic": "470", "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495340-112611" }, "r187": { "Name": "Accounting Standards Codification", "Paragraph": "1D", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Subparagraph": "(c)", "Topic": "470", "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495340-112611" }, "r188": { "Name": "Accounting Standards Codification", "Paragraph": "1E", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Subparagraph": "(a)", "Topic": "470", "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495348-112611" }, "r189": { "Name": "Accounting Standards Codification", "Paragraph": "1E", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Subparagraph": "(c)", "Topic": "470", "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495348-112611" }, "r19": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-02(3))", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682" }, "r190": { "Name": "Accounting Standards Codification", "Paragraph": "1E", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Subparagraph": "(d)", "Topic": "470", "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495348-112611" }, "r191": { "Name": "Accounting Standards Codification", "Paragraph": "1F", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Subparagraph": "(a)", "Topic": "470", "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495355-112611" }, "r192": { "Name": "Accounting Standards Codification", "Paragraph": "1F", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Subparagraph": "(b)", "Topic": "470", "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495355-112611" }, "r193": { "Name": "Accounting Standards Codification", "Paragraph": "1F", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Subparagraph": "(b)(1)", "Topic": "470", "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495355-112611" }, "r194": { "Name": "Accounting Standards Codification", "Paragraph": "1F", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Subparagraph": "(b)(2)", "Topic": "470", "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495355-112611" }, "r195": { "Name": "Accounting Standards Codification", "Paragraph": "1I", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Subparagraph": "(c)", "Topic": "470", "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495371-112611" }, "r196": { "Name": "Accounting Standards Codification", "Paragraph": "69B", "Publisher": "FASB", "Section": "55", "SubTopic": "20", "Topic": "470", "URI": "http://asc.fasb.org/extlink&oid=123466577&loc=SL123495735-112612" }, "r197": { "Name": "Accounting Standards Codification", "Paragraph": "69C", "Publisher": "FASB", "Section": "55", "SubTopic": "20", "Topic": "470", "URI": "http://asc.fasb.org/extlink&oid=123466577&loc=SL123495737-112612" }, "r198": { "Name": "Accounting Standards Codification", "Paragraph": "69E", "Publisher": "FASB", "Section": "55", "SubTopic": "20", "Topic": "470", "URI": "http://asc.fasb.org/extlink&oid=123466577&loc=SL123495743-112612" }, "r199": { "Name": "Accounting Standards Codification", "Paragraph": "69F", "Publisher": "FASB", "Section": "55", "SubTopic": "20", "Topic": "470", "URI": "http://asc.fasb.org/extlink&oid=123466577&loc=SL123495745-112612" }, "r2": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Subparagraph": "(b)", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=124098289&loc=d3e6676-107765" }, "r20": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-02(30)(a)(1))", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682" }, "r200": { "Name": "Accounting Standards Codification", "Paragraph": "13", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(a)", "Topic": "505", "URI": "http://asc.fasb.org/extlink&oid=123467817&loc=SL123496158-112644" }, "r201": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "505", "URI": "http://asc.fasb.org/extlink&oid=123467817&loc=d3e21463-112644" }, "r202": { "Name": "Accounting Standards Codification", "Paragraph": "3", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "505", "URI": "http://asc.fasb.org/extlink&oid=123467817&loc=d3e21475-112644" }, "r203": { "Name": "Accounting Standards Codification", "Paragraph": "6", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "505", "URI": "http://asc.fasb.org/extlink&oid=123467817&loc=d3e21506-112644" }, "r204": { "Name": "Accounting Standards Codification", "Paragraph": "7", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "505", "URI": "http://asc.fasb.org/extlink&oid=123467817&loc=d3e21521-112644" }, "r205": { "Name": "Accounting Standards Codification", "Paragraph": "8", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "505", "URI": "http://asc.fasb.org/extlink&oid=123467817&loc=d3e21538-112644" }, "r206": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.3-04)", "Topic": "505", "URI": "http://asc.fasb.org/extlink&oid=120397183&loc=d3e187085-122770" }, "r207": { "Name": "Accounting Standards Codification", "Publisher": "FASB", "Topic": "505", "URI": "http://asc.fasb.org/topic&trid=2208762" }, "r208": { "Name": "Accounting Standards Codification", "Paragraph": "5", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "606", "URI": "http://asc.fasb.org/extlink&oid=123351226&loc=SL49130545-203045" }, "r209": { "Name": "Accounting Standards Codification", "Paragraph": "91", "Publisher": "FASB", "Section": "55", "SubTopic": "10", "Subparagraph": "(a)", "Topic": "606", "URI": "http://asc.fasb.org/extlink&oid=123410239&loc=SL49130690-203046-203046" }, "r21": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-02(30)(a)(3))", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682" }, "r210": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Subparagraph": "(n)", "Topic": "715", "URI": "http://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920" }, "r211": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Topic": "715", "URI": "http://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920" }, "r212": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Topic": "715", "URI": "http://asc.fasb.org/extlink&oid=123447040&loc=d3e2410-114920" }, "r213": { "Name": "Accounting Standards Codification", "Paragraph": "3", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Topic": "715", "URI": "http://asc.fasb.org/extlink&oid=123447040&loc=d3e2417-114920" }, "r214": { "Name": "Accounting Standards Codification", "Paragraph": "4", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Topic": "715", "URI": "http://asc.fasb.org/extlink&oid=123447040&loc=d3e2439-114920" }, "r215": { "Name": "Accounting Standards Codification", "Paragraph": "17", "Publisher": "FASB", "Section": "55", "SubTopic": "20", "Topic": "715", "URI": "http://asc.fasb.org/extlink&oid=123450688&loc=d3e4179-114921" }, "r216": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(b)", "Topic": "718", "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5047-113901" }, "r217": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "718", "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5047-113901" }, "r218": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(b),(f)", "Topic": "718", "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901" }, "r219": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(c)(1)(iv)(1)", "Topic": "718", "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901" }, "r22": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-02(30))", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682" }, "r220": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(c)(1)(iv)(3)", "Topic": "718", "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901" }, "r221": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(h)(1)(i)", "Topic": "718", "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901" }, "r222": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(i)", "Topic": "718", "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901" }, "r223": { "Name": "Accounting Standards Codification", "Paragraph": "15", "Publisher": "FASB", "Section": "65", "SubTopic": "10", "Subparagraph": "(g)(2)", "Topic": "718", "URI": "http://asc.fasb.org/extlink&oid=121322162&loc=SL121327923-165333" }, "r224": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SAB Topic 14.F)", "Topic": "718", "URI": "http://asc.fasb.org/extlink&oid=122041274&loc=d3e301413-122809" }, "r225": { "Name": "Accounting Standards Codification", "Publisher": "FASB", "Topic": "718", "URI": "http://asc.fasb.org/topic&trid=2228938" }, "r226": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "730", "URI": "http://asc.fasb.org/extlink&oid=6420194&loc=d3e21568-108373" }, "r227": { "Name": "Accounting Standards Codification", "Paragraph": "10B", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Topic": "740", "URI": "http://asc.fasb.org/extlink&oid=123427490&loc=SL37586934-109318" }, "r228": { "Name": "Accounting Standards Codification", "Paragraph": "25", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Topic": "740", "URI": "http://asc.fasb.org/extlink&oid=123427490&loc=d3e32247-109318" }, "r229": { "Name": "Accounting Standards Codification", "Paragraph": "28", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Topic": "740", "URI": "http://asc.fasb.org/extlink&oid=123427490&loc=d3e32280-109318" }, "r23": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-02(31))", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682" }, "r230": { "Name": "Accounting Standards Codification", "Paragraph": "10", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "740", "URI": "http://asc.fasb.org/extlink&oid=121826272&loc=d3e32672-109319" }, "r231": { "Name": "Accounting Standards Codification", "Paragraph": "15A", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(a)", "Topic": "740", "URI": "http://asc.fasb.org/extlink&oid=121826272&loc=SL6600010-109319" }, "r232": { "Name": "Accounting Standards Codification", "Paragraph": "17", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(b)", "Topic": "740", "URI": "http://asc.fasb.org/extlink&oid=121826272&loc=d3e32809-109319" }, "r233": { "Name": "Accounting Standards Codification", "Paragraph": "19", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "740", "URI": "http://asc.fasb.org/extlink&oid=121826272&loc=d3e32840-109319" }, "r234": { "Name": "Accounting Standards Codification", "Paragraph": "20", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "740", "URI": "http://asc.fasb.org/extlink&oid=121826272&loc=d3e32847-109319" }, "r235": { "Name": "Accounting Standards Codification", "Paragraph": "9", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "740", "URI": "http://asc.fasb.org/extlink&oid=121826272&loc=d3e32639-109319" }, "r236": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SAB TOPIC 6.I.7)", "Topic": "740", "URI": "http://asc.fasb.org/extlink&oid=122134291&loc=d3e330036-122817" }, "r237": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "45", "SubTopic": "20", "Subparagraph": "(a)", "Topic": "740", "URI": "http://asc.fasb.org/extlink&oid=123586238&loc=d3e38679-109324" }, "r238": { "Name": "Accounting Standards Codification", "Paragraph": "25", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Subparagraph": "(a)", "Topic": "810", "URI": "http://asc.fasb.org/extlink&oid=116870748&loc=SL6758485-165988" }, "r239": { "Name": "Accounting Standards Codification", "Paragraph": "25", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Subparagraph": "(b)", "Topic": "810", "URI": "http://asc.fasb.org/extlink&oid=116870748&loc=SL6758485-165988" }, "r24": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-02(32))", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682" }, "r240": { "Name": "Accounting Standards Codification", "Paragraph": "3", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(bb)", "Topic": "810", "URI": "http://asc.fasb.org/extlink&oid=123419778&loc=d3e5710-111685" }, "r241": { "Name": "Accounting Standards Codification", "Paragraph": "3", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(c)", "Topic": "810", "URI": "http://asc.fasb.org/extlink&oid=123419778&loc=d3e5710-111685" }, "r242": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "65", "SubTopic": "40", "Subparagraph": "(e)(4)", "Topic": "815", "URI": "http://asc.fasb.org/extlink&oid=123482062&loc=SL123482106-238011" }, "r243": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "65", "SubTopic": "40", "Subparagraph": "(f)", "Topic": "815", "URI": "http://asc.fasb.org/extlink&oid=123482062&loc=SL123482106-238011" }, "r244": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(bbb)(2)", "Topic": "820", "URI": "http://asc.fasb.org/extlink&oid=123874694&loc=d3e19207-110258" }, "r245": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "60", "SubTopic": "10", "Topic": "820", "URI": "http://asc.fasb.org/extlink&oid=7493716&loc=d3e21868-110260" }, "r246": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "825", "URI": "http://asc.fasb.org/extlink&oid=123594938&loc=d3e13279-108611" }, "r247": { "Name": "Accounting Standards Codification", "Paragraph": "28", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(f)", "Topic": "825", "URI": "http://asc.fasb.org/extlink&oid=123596393&loc=d3e14064-108612" }, "r248": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "45", "SubTopic": "230", "Topic": "830", "URI": "http://asc.fasb.org/extlink&oid=123444420&loc=d3e33268-110906" }, "r249": { "Name": "Accounting Standards Codification", "Paragraph": "1A", "Publisher": "FASB", "Section": "45", "SubTopic": "30", "Topic": "835", "URI": "http://asc.fasb.org/extlink&oid=124435984&loc=d3e28541-108399" }, "r25": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-02(4)", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682" }, "r250": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "45", "SubTopic": "30", "Topic": "835", "URI": "http://asc.fasb.org/extlink&oid=124435984&loc=d3e28551-108399" }, "r251": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "30", "Topic": "835", "URI": "http://asc.fasb.org/extlink&oid=124429444&loc=SL124452920-239629" }, "r252": { "Name": "Accounting Standards Codification", "Paragraph": "8", "Publisher": "FASB", "Section": "55", "SubTopic": "30", "Topic": "835", "URI": "http://asc.fasb.org/extlink&oid=114775985&loc=d3e28878-108400" }, "r253": { "Name": "Accounting Standards Codification", "Paragraph": "40", "Publisher": "FASB", "Section": "55", "SubTopic": "10", "Subparagraph": "(Note 3)", "Topic": "840", "URI": "http://asc.fasb.org/extlink&oid=123403562&loc=d3e38371-112697" }, "r254": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Subparagraph": "(a)", "Topic": "840", "URI": "http://asc.fasb.org/extlink&oid=123406913&loc=d3e41502-112717" }, "r255": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Topic": "840", "URI": "http://asc.fasb.org/extlink&oid=123406913&loc=d3e41502-112717" }, "r256": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "45", "SubTopic": "20", "Subparagraph": "(a)", "Topic": "842", "URI": "http://asc.fasb.org/extlink&oid=123391704&loc=SL77918627-209977" }, "r257": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "45", "SubTopic": "20", "Subparagraph": "(b)", "Topic": "842", "URI": "http://asc.fasb.org/extlink&oid=123391704&loc=SL77918627-209977" }, "r258": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(a)", "Topic": "850", "URI": "http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864" }, "r259": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(b)", "Topic": "850", "URI": "http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864" }, "r26": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-02(6)(a))", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682" }, "r260": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(c)", "Topic": "850", "URI": "http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864" }, "r261": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(d)", "Topic": "850", "URI": "http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864" }, "r262": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "850", "URI": "http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864" }, "r263": { "Name": "Accounting Standards Codification", "Paragraph": "3", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "850", "URI": "http://asc.fasb.org/extlink&oid=6457730&loc=d3e39603-107864" }, "r264": { "Name": "Accounting Standards Codification", "Paragraph": "6", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "850", "URI": "http://asc.fasb.org/extlink&oid=6457730&loc=d3e39691-107864" }, "r265": { "Name": "Accounting Standards Codification", "Publisher": "FASB", "Topic": "850", "URI": "http://asc.fasb.org/topic&trid=2122745" }, "r266": { "Name": "Accounting Standards Codification", "Paragraph": "7", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(a)", "Topic": "852", "URI": "http://asc.fasb.org/extlink&oid=124433192&loc=SL2890621-112765" }, "r267": { "Name": "Accounting Standards Codification", "Paragraph": "7", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(b)", "Topic": "852", "URI": "http://asc.fasb.org/extlink&oid=124433192&loc=SL2890621-112765" }, "r268": { "Name": "Accounting Standards Codification", "Paragraph": "10", "Publisher": "FASB", "Section": "55", "SubTopic": "10", "Topic": "852", "URI": "http://asc.fasb.org/extlink&oid=84165509&loc=d3e56426-112766" }, "r269": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(a)", "Topic": "855", "URI": "http://asc.fasb.org/extlink&oid=6842918&loc=SL6314017-165662" }, "r27": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-02(6)(b))", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682" }, "r270": { "Name": "Accounting Standards Codification", "Publisher": "FASB", "Topic": "855", "URI": "http://asc.fasb.org/topic&trid=2122774" }, "r271": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "330", "Topic": "912", "URI": "http://asc.fasb.org/extlink&oid=6471895&loc=d3e55923-109411" }, "r272": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "25", "SubTopic": "730", "Topic": "912", "URI": "http://asc.fasb.org/extlink&oid=6472174&loc=d3e58812-109433" }, "r273": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "350", "Subparagraph": "(a)", "Topic": "920", "URI": "http://asc.fasb.org/extlink&oid=120155617&loc=SL120155628-234783" }, "r274": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "350", "Subparagraph": "(b)", "Topic": "920", "URI": "http://asc.fasb.org/extlink&oid=120155617&loc=SL120155628-234783" }, "r275": { "Name": "Accounting Standards Codification", "Paragraph": "4", "Publisher": "FASB", "Section": "50", "SubTopic": "350", "Subparagraph": "(a)", "Topic": "920", "URI": "http://asc.fasb.org/extlink&oid=120155617&loc=SL120155638-234783" }, "r276": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SAB Topic 11.L)", "Topic": "924", "URI": "http://asc.fasb.org/extlink&oid=6472922&loc=d3e499488-122856" }, "r277": { "Name": "Accounting Standards Codification", "Paragraph": "5", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Topic": "926", "URI": "http://asc.fasb.org/extlink&oid=120154696&loc=d3e54445-107959" }, "r278": { "Name": "Accounting Standards Codification", "Paragraph": "15", "Publisher": "FASB", "Section": "50", "SubTopic": "235", "Subparagraph": "(a)", "Topic": "932", "URI": "http://asc.fasb.org/extlink&oid=123377692&loc=d3e61929-109447" }, "r279": { "Name": "Accounting Standards Codification", "Paragraph": "15", "Publisher": "FASB", "Section": "50", "SubTopic": "235", "Subparagraph": "(b)", "Topic": "932", "URI": "http://asc.fasb.org/extlink&oid=123377692&loc=d3e61929-109447" }, "r28": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-02(6)(c))", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682" }, "r280": { "Name": "Accounting Standards Codification", "Paragraph": "20", "Publisher": "FASB", "Section": "50", "SubTopic": "235", "Subparagraph": "(a)", "Topic": "932", "URI": "http://asc.fasb.org/extlink&oid=123377692&loc=d3e62059-109447" }, "r281": { "Name": "Accounting Standards Codification", "Paragraph": "20", "Publisher": "FASB", "Section": "50", "SubTopic": "235", "Subparagraph": "(b)", "Topic": "932", "URI": "http://asc.fasb.org/extlink&oid=123377692&loc=d3e62059-109447" }, "r282": { "Name": "Accounting Standards Codification", "Paragraph": "28", "Publisher": "FASB", "Section": "50", "SubTopic": "235", "Subparagraph": "(a)", "Topic": "932", "URI": "http://asc.fasb.org/extlink&oid=123377692&loc=d3e62395-109447" }, "r283": { "Name": "Accounting Standards Codification", "Paragraph": "28", "Publisher": "FASB", "Section": "50", "SubTopic": "235", "Subparagraph": "(b)", "Topic": "932", "URI": "http://asc.fasb.org/extlink&oid=123377692&loc=d3e62395-109447" }, "r284": { "Name": "Accounting Standards Codification", "Paragraph": "33", "Publisher": "FASB", "Section": "50", "SubTopic": "235", "Subparagraph": "(a)", "Topic": "932", "URI": "http://asc.fasb.org/extlink&oid=123377692&loc=d3e62479-109447" }, "r285": { "Name": "Accounting Standards Codification", "Paragraph": "33", "Publisher": "FASB", "Section": "50", "SubTopic": "235", "Subparagraph": "(b)", "Topic": "932", "URI": "http://asc.fasb.org/extlink&oid=123377692&loc=d3e62479-109447" }, "r286": { "Name": "Accounting Standards Codification", "Paragraph": "35A", "Publisher": "FASB", "Section": "50", "SubTopic": "235", "Subparagraph": "(a)", "Topic": "932", "URI": "http://asc.fasb.org/extlink&oid=123377692&loc=SL6807758-109447" }, "r287": { "Name": "Accounting Standards Codification", "Paragraph": "35A", "Publisher": "FASB", "Section": "50", "SubTopic": "235", "Subparagraph": "(b)", "Topic": "932", "URI": "http://asc.fasb.org/extlink&oid=123377692&loc=SL6807758-109447" }, "r288": { "Name": "Accounting Standards Codification", "Paragraph": "8", "Publisher": "FASB", "Section": "50", "SubTopic": "235", "Subparagraph": "(c)(1)", "Topic": "932", "URI": "http://asc.fasb.org/extlink&oid=123377692&loc=d3e61872-109447" }, "r289": { "Name": "Accounting Standards Codification", "Paragraph": "8", "Publisher": "FASB", "Section": "50", "SubTopic": "235", "Subparagraph": "(c)(2)", "Topic": "932", "URI": "http://asc.fasb.org/extlink&oid=123377692&loc=d3e61872-109447" }, "r29": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-02.1)", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682" }, "r290": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "210", "Subparagraph": "(SX 210.9-03(1)(a))", "Topic": "942", "URI": "http://asc.fasb.org/extlink&oid=120398452&loc=d3e534808-122878" }, "r291": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "210", "Subparagraph": "(SX 210.9-03(10))", "Topic": "942", "URI": "http://asc.fasb.org/extlink&oid=120398452&loc=d3e534808-122878" }, "r292": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "210", "Subparagraph": "(SX 210.9-03(11))", "Topic": "942", "URI": "http://asc.fasb.org/extlink&oid=120398452&loc=d3e534808-122878" }, "r293": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "210", "Subparagraph": "(SX 210.9-03(13))", "Topic": "942", "URI": "http://asc.fasb.org/extlink&oid=120398452&loc=d3e534808-122878" }, "r294": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "210", "Subparagraph": "(SX 210.9-03(23))", "Topic": "942", "URI": "http://asc.fasb.org/extlink&oid=120398452&loc=d3e534808-122878" }, "r295": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "210", "Subparagraph": "(SX 210.9-03.17)", "Topic": "942", "URI": "http://asc.fasb.org/extlink&oid=120398452&loc=d3e534808-122878" }, "r296": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "220", "Subparagraph": "(SX 210.9-04(27))", "Topic": "942", "URI": "http://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260" }, "r297": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "235", "Subparagraph": "(SX 210.9-05(b)(2))", "Topic": "942", "URI": "http://asc.fasb.org/extlink&oid=120399901&loc=d3e537907-122884" }, "r298": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "360", "Topic": "942", "URI": "http://asc.fasb.org/extlink&oid=124429447&loc=SL124453093-239630" }, "r299": { "Name": "Accounting Standards Codification", "Paragraph": "3", "Publisher": "FASB", "Section": "50", "SubTopic": "470", "Topic": "942", "URI": "http://asc.fasb.org/extlink&oid=123599511&loc=d3e64711-112823" }, "r3": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Subparagraph": "(c)", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=124098289&loc=d3e6676-107765" }, "r30": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-02.13(a))", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682" }, "r300": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "825", "Topic": "942", "URI": "http://asc.fasb.org/extlink&oid=123345438&loc=d3e61044-112788" }, "r301": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "210", "Subparagraph": "(SX 210.7-03(a)(10))", "Topic": "944", "URI": "http://asc.fasb.org/extlink&oid=120400017&loc=d3e572229-122910" }, "r302": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "210", "Subparagraph": "(SX 210.7-03(a)(12))", "Topic": "944", "URI": "http://asc.fasb.org/extlink&oid=120400017&loc=d3e572229-122910" }, "r303": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "210", "Subparagraph": "(SX 210.7-03(a)(16)(a)(1))", "Topic": "944", "URI": "http://asc.fasb.org/extlink&oid=120400017&loc=d3e572229-122910" }, "r304": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "210", "Subparagraph": "(SX 210.7-03(a)(23)(a)(4))", "Topic": "944", "URI": "http://asc.fasb.org/extlink&oid=120400017&loc=d3e572229-122910" }, "r305": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "210", "Subparagraph": "(SX 210.7-03(a)(25))", "Topic": "944", "URI": "http://asc.fasb.org/extlink&oid=120400017&loc=d3e572229-122910" }, "r306": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "210", "Subparagraph": "(SX 210.7-03(a)(8))", "Topic": "944", "URI": "http://asc.fasb.org/extlink&oid=120400017&loc=d3e572229-122910" }, "r307": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "210", "Subparagraph": "(SX 210.7-03.(a),19)", "Topic": "944", "URI": "http://asc.fasb.org/extlink&oid=120400017&loc=d3e572229-122910" }, "r308": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "220", "Subparagraph": "(SX 210.7-04(23))", "Topic": "944", "URI": "http://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263" }, "r309": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "220", "Subparagraph": "(SX 210.7-04(9))", "Topic": "944", "URI": "http://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263" }, "r31": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-02.14)", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682" }, "r310": { "Name": "Accounting Standards Codification", "Paragraph": "4H", "Publisher": "FASB", "Section": "50", "SubTopic": "40", "Topic": "944", "URI": "http://asc.fasb.org/extlink&oid=116884468&loc=SL65671331-158438" }, "r311": { "Name": "Accounting Standards Codification", "Paragraph": "13H", "Publisher": "FASB", "Section": "55", "SubTopic": "40", "Subparagraph": "(a)", "Topic": "944", "URI": "http://asc.fasb.org/extlink&oid=124504033&loc=SL117783719-158441" }, "r312": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "65", "SubTopic": "40", "Subparagraph": "(g)(2)(i)", "Topic": "944", "URI": "http://asc.fasb.org/extlink&oid=124501264&loc=SL117420844-207641" }, "r313": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "65", "SubTopic": "40", "Subparagraph": "(h)(2)", "Topic": "944", "URI": "http://asc.fasb.org/extlink&oid=124501264&loc=SL117420844-207641" }, "r314": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "440", "Subparagraph": "(a)", "Topic": "954", "URI": "http://asc.fasb.org/extlink&oid=6491277&loc=d3e6429-115629" }, "r315": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "360", "Subparagraph": "(d)", "Topic": "958", "URI": "http://asc.fasb.org/extlink&oid=120429125&loc=d3e99779-112916" }, "r316": { "Name": "Accounting Standards Codification", "Paragraph": "6", "Publisher": "FASB", "Section": "50", "SubTopic": "360", "Topic": "958", "URI": "http://asc.fasb.org/extlink&oid=120429125&loc=d3e99893-112916" }, "r317": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Topic": "985", "URI": "http://asc.fasb.org/extlink&oid=6501960&loc=d3e128462-111756" }, "r318": { "Name": "Exchange Act", "Number": "240", "Publisher": "SEC", "Section": "12", "Subsection": "b" }, "r319": { "Name": "Exchange Act", "Number": "240", "Publisher": "SEC", "Section": "12", "Subsection": "b-23" }, "r32": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-02.19(a))", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682" }, "r320": { "Name": "Exchange Act", "Number": "240", "Publisher": "SEC", "Section": "12", "Subsection": "d1-1" }, "r321": { "Name": "Exchange Act", "Number": "240", "Publisher": "SEC", "Section": "12", "Subsection": "g" }, "r322": { "Name": "Exchange Act", "Number": "240", "Publisher": "SEC", "Section": "12, 13, 15d" }, "r323": { "Name": "Exchange Act", "Number": "240", "Publisher": "SEC", "Section": "13e", "Subsection": "4c" }, "r324": { "Name": "Exchange Act", "Number": "240", "Publisher": "SEC", "Section": "14d", "Subsection": "2b" }, "r325": { "Name": "Exchange Act", "Number": "240", "Publisher": "SEC", "Section": "15", "Subsection": "d" }, "r326": { "Name": "Exchange Act", "Number": "240", "Publisher": "SEC", "Section": "14a", "Subsection": "12" }, "r327": { "Name": "Form 10-K", "Number": "249", "Publisher": "SEC", "Section": "310" }, "r328": { "Name": "Form 10-Q", "Number": "240", "Publisher": "SEC", "Section": "308", "Subsection": "a" }, "r329": { "Name": "Form 20-F", "Number": "249", "Publisher": "SEC", "Section": "220", "Subsection": "f" }, "r33": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-02.19-26)", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682" }, "r330": { "Name": "Form 40-F", "Number": "249", "Publisher": "SEC", "Section": "240", "Subsection": "f" }, "r331": { "Name": "Forms 10-K, 10-Q, 20-F", "Number": "240", "Publisher": "SEC", "Section": "13", "Subsection": "a-1" }, "r332": { "Name": "Regulation 12B", "Number": "240", "Publisher": "SEC", "Section": "12", "Subsection": "b-2" }, "r333": { "Name": "Regulation S-T", "Number": "232", "Publisher": "SEC", "Section": "405" }, "r334": { "Name": "Securities Act", "Number": "230", "Publisher": "SEC", "Section": "425" }, "r335": { "Name": "Securities Act", "Number": "7A", "Publisher": "SEC", "Section": "B", "Subsection": "2" }, "r336": { "Name": "Securities Act", "Number": "Section", "Publisher": "SEC", "Section": "12" }, "r34": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-02.20)", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682" }, "r35": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-02.21)", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682" }, "r36": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-02.22(a)(1))", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682" }, "r37": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-02.22(a)(2))", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682" }, "r38": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-02.22)", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682" }, "r39": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-02.25)", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682" }, "r4": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Subparagraph": "(g)", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=124098289&loc=d3e6676-107765" }, "r40": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-02.6(a)(1))", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682" }, "r41": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-02.6(a)(4))", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682" }, "r42": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-02.6(a))", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682" }, "r43": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-02.6(b))", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682" }, "r44": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-02.9)", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682" }, "r45": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "220", "URI": "http://asc.fasb.org/extlink&oid=124431353&loc=SL116659661-227067" }, "r46": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-03(1))", "Topic": "220", "URI": "http://asc.fasb.org/extlink&oid=123367319&loc=SL114868664-224227" }, "r47": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-03(25))", "Topic": "220", "URI": "http://asc.fasb.org/extlink&oid=123367319&loc=SL114868664-224227" }, "r48": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-03(4))", "Topic": "220", "URI": "http://asc.fasb.org/extlink&oid=123367319&loc=SL114868664-224227" }, "r49": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-03(5))", "Topic": "220", "URI": "http://asc.fasb.org/extlink&oid=123367319&loc=SL114868664-224227" }, "r5": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=124098289&loc=d3e6676-107765" }, "r50": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-03.1,2)", "Topic": "220", "URI": "http://asc.fasb.org/extlink&oid=123367319&loc=SL114868664-224227" }, "r51": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-03.2)", "Topic": "220", "URI": "http://asc.fasb.org/extlink&oid=123367319&loc=SL114868664-224227" }, "r52": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-03.4)", "Topic": "220", "URI": "http://asc.fasb.org/extlink&oid=123367319&loc=SL114868664-224227" }, "r53": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-03.7)", "Topic": "220", "URI": "http://asc.fasb.org/extlink&oid=123367319&loc=SL114868664-224227" }, "r54": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-03.9)", "Topic": "220", "URI": "http://asc.fasb.org/extlink&oid=123367319&loc=SL114868664-224227" }, "r55": { "Name": "Accounting Standards Codification", "Paragraph": "13", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Subparagraph": "(c)", "Topic": "230", "URI": "http://asc.fasb.org/extlink&oid=123570139&loc=d3e3213-108585" }, "r56": { "Name": "Accounting Standards Codification", "Paragraph": "15", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Subparagraph": "(b)", "Topic": "230", "URI": "http://asc.fasb.org/extlink&oid=123570139&loc=d3e3291-108585" }, "r57": { "Name": "Accounting Standards Codification", "Paragraph": "17", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Subparagraph": "(d)", "Topic": "230", "URI": "http://asc.fasb.org/extlink&oid=123570139&loc=d3e3367-108585" }, "r58": { "Name": "Accounting Standards Codification", "Paragraph": "24", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Topic": "230", "URI": "http://asc.fasb.org/extlink&oid=123570139&loc=d3e3521-108585" }, "r59": { "Name": "Accounting Standards Codification", "Paragraph": "25", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Subparagraph": "(c)", "Topic": "230", "URI": "http://asc.fasb.org/extlink&oid=123570139&loc=d3e3536-108585" }, "r6": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=124098289&loc=d3e6787-107765" }, "r60": { "Name": "Accounting Standards Codification", "Paragraph": "25", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Subparagraph": "(e)", "Topic": "230", "URI": "http://asc.fasb.org/extlink&oid=123570139&loc=d3e3536-108585" }, "r61": { "Name": "Accounting Standards Codification", "Paragraph": "25", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Topic": "230", "URI": "http://asc.fasb.org/extlink&oid=123570139&loc=d3e3536-108585" }, "r62": { "Name": "Accounting Standards Codification", "Paragraph": "28", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Subparagraph": "(a)", "Topic": "230", "URI": "http://asc.fasb.org/extlink&oid=123570139&loc=d3e3602-108585" }, "r63": { "Name": "Accounting Standards Codification", "Paragraph": "28", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Subparagraph": "(b)", "Topic": "230", "URI": "http://asc.fasb.org/extlink&oid=123570139&loc=d3e3602-108585" }, "r64": { "Name": "Accounting Standards Codification", "Paragraph": "28", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Topic": "230", "URI": "http://asc.fasb.org/extlink&oid=123570139&loc=d3e3602-108585" }, "r65": { "Name": "Accounting Standards Codification", "Paragraph": "4", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Topic": "230", "URI": "http://asc.fasb.org/extlink&oid=123570139&loc=d3e3044-108585" }, "r66": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "230", "URI": "http://asc.fasb.org/extlink&oid=123431023&loc=d3e4273-108586" }, "r67": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "230", "URI": "http://asc.fasb.org/extlink&oid=123431023&loc=d3e4297-108586" }, "r68": { "Name": "Accounting Standards Codification", "Paragraph": "8", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "230", "URI": "http://asc.fasb.org/extlink&oid=123431023&loc=SL98516268-108586" }, "r69": { "Name": "Accounting Standards Codification", "Paragraph": "4", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(c)", "Topic": "235", "URI": "http://asc.fasb.org/extlink&oid=123372394&loc=d3e18823-107790" }, "r7": { "Name": "Accounting Standards Codification", "Paragraph": "3", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=124098289&loc=d3e6801-107765" }, "r70": { "Name": "Accounting Standards Codification", "Paragraph": "4", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(d)", "Topic": "235", "URI": "http://asc.fasb.org/extlink&oid=123372394&loc=d3e18823-107790" }, "r71": { "Name": "Accounting Standards Codification", "Paragraph": "4", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(e)", "Topic": "235", "URI": "http://asc.fasb.org/extlink&oid=123372394&loc=d3e18823-107790" }, "r72": { "Name": "Accounting Standards Codification", "Paragraph": "4", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(f)", "Topic": "235", "URI": "http://asc.fasb.org/extlink&oid=123372394&loc=d3e18823-107790" }, "r73": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.4-08(f))", "Topic": "235", "URI": "http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690" }, "r74": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.4-08(g)(1)(ii))", "Topic": "235", "URI": "http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690" }, "r75": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.4-08(h))", "Topic": "235", "URI": "http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690" }, "r76": { "Name": "Accounting Standards Codification", "Paragraph": "3", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.12-04(a))", "Topic": "235", "URI": "http://asc.fasb.org/extlink&oid=120395691&loc=d3e24072-122690" }, "r77": { "Name": "Accounting Standards Codification", "Publisher": "FASB", "Topic": "235", "URI": "http://asc.fasb.org/topic&trid=2122369" }, "r78": { "Name": "Accounting Standards Codification", "Paragraph": "23", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Subparagraph": "(b)", "Topic": "250", "URI": "http://asc.fasb.org/extlink&oid=124436220&loc=d3e21914-107793" }, "r79": { "Name": "Accounting Standards Codification", "Paragraph": "24", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Topic": "250", "URI": "http://asc.fasb.org/extlink&oid=124436220&loc=d3e21930-107793" }, "r8": { "Name": "Accounting Standards Codification", "Paragraph": "6", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=124098289&loc=d3e6911-107765" }, "r80": { "Name": "Accounting Standards Codification", "Paragraph": "5", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Subparagraph": "(b)", "Topic": "250", "URI": "http://asc.fasb.org/extlink&oid=124436220&loc=d3e21711-107793" }, "r81": { "Name": "Accounting Standards Codification", "Paragraph": "11", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(a)", "Topic": "250", "URI": "http://asc.fasb.org/extlink&oid=124431687&loc=d3e22694-107794" }, "r82": { "Name": "Accounting Standards Codification", "Paragraph": "11", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(b)", "Topic": "250", "URI": "http://asc.fasb.org/extlink&oid=124431687&loc=d3e22694-107794" }, "r83": { "Name": "Accounting Standards Codification", "Paragraph": "3", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "250", "URI": "http://asc.fasb.org/extlink&oid=124431687&loc=d3e22583-107794" }, "r84": { "Name": "Accounting Standards Codification", "Paragraph": "4", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "250", "URI": "http://asc.fasb.org/extlink&oid=124431687&loc=d3e22595-107794" }, "r85": { "Name": "Accounting Standards Codification", "Paragraph": "7", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(a)", "Topic": "250", "URI": "http://asc.fasb.org/extlink&oid=124431687&loc=d3e22644-107794" }, "r86": { "Name": "Accounting Standards Codification", "Paragraph": "8", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "250", "URI": "http://asc.fasb.org/extlink&oid=124431687&loc=d3e22658-107794" }, "r87": { "Name": "Accounting Standards Codification", "Paragraph": "9", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "250", "URI": "http://asc.fasb.org/extlink&oid=124431687&loc=d3e22663-107794" }, "r88": { "Name": "Accounting Standards Codification", "Paragraph": "10", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Topic": "260", "URI": "http://asc.fasb.org/extlink&oid=125511455&loc=d3e1448-109256" }, "r89": { "Name": "Accounting Standards Codification", "Paragraph": "11", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Topic": "260", "URI": "http://asc.fasb.org/extlink&oid=125511455&loc=d3e1377-109256" }, "r9": { "Name": "Accounting Standards Codification", "Paragraph": "8", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Topic": "210", "URI": "http://asc.fasb.org/extlink&oid=124098289&loc=d3e6935-107765" }, "r90": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Topic": "260", "URI": "http://asc.fasb.org/extlink&oid=125511455&loc=d3e1252-109256" }, "r91": { "Name": "Accounting Standards Codification", "Paragraph": "60B", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Subparagraph": "(c)", "Topic": "260", "URI": "http://asc.fasb.org/extlink&oid=125511455&loc=SL5780133-109256" }, "r92": { "Name": "Accounting Standards Codification", "Paragraph": "60B", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Subparagraph": "(d)", "Topic": "260", "URI": "http://asc.fasb.org/extlink&oid=125511455&loc=SL5780133-109256" }, "r93": { "Name": "Accounting Standards Codification", "Paragraph": "7", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Topic": "260", "URI": "http://asc.fasb.org/extlink&oid=125511455&loc=d3e1337-109256" }, "r94": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(a)", "Topic": "260", "URI": "http://asc.fasb.org/extlink&oid=124432515&loc=d3e3550-109257" }, "r95": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(c)", "Topic": "260", "URI": "http://asc.fasb.org/extlink&oid=124432515&loc=d3e3550-109257" }, "r96": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "260", "URI": "http://asc.fasb.org/extlink&oid=124432515&loc=d3e3630-109257" }, "r97": { "Name": "Accounting Standards Codification", "Paragraph": "3", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "260", "URI": "http://asc.fasb.org/extlink&oid=109243012&loc=SL65017193-207537" }, "r98": { "Name": "Accounting Standards Codification", "Paragraph": "15", "Publisher": "FASB", "Section": "55", "SubTopic": "10", "Topic": "260", "URI": "http://asc.fasb.org/extlink&oid=125512782&loc=d3e3842-109258" }, "r99": { "Name": "Accounting Standards Codification", "Paragraph": "52", "Publisher": "FASB", "Section": "55", "SubTopic": "10", "Topic": "260", "URI": "http://asc.fasb.org/extlink&oid=125512782&loc=d3e4984-109258" } }, "version": "2.1" } ZIP 46 0001079973-21-000759-xbrl.zip IDEA: XBRL DOCUMENT begin 644 0001079973-21-000759-xbrl.zip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�DL+U%[A^=RK]]_N=@9FG'*Q&MMU4RL5Z[ M^T(2=2JBN@2@CD8#3%[LRL5.$!?LZ4-7PZ ;\=6JKVX0!U0%-BCEQ$^V\>!W M2;PA2;#E1T#ZCN-XO8M,X%1G5\0M$8*T$Q1%H+P,5"YPT5(4%5K]Z8;^17\N M?J+_Q5+OT%_^%U!+ P04 " !1A U3AG\S%%8C #U-@( %0 &5C:6$M M,C R,3 V,S!?<')E+GAM;.U=WW/C-I)^OZK['W2S+WL/SHP]FV0GF]R6;,MS MNI4EK20GEWU)T20D\X8B%)"TK?SU!Y"41)$$T*1(->315FW&E@$(_7V-']UH M-'[\^^O2ZSP3%KC4_^G=Y3=0G M/[WSZ;N__]>__UN'_^_'_[BXZ-RYQ'-^Z-Q2^Z+OS^G?.D-K27[H?"8^859( MV=\Z/UM>)#ZA=ZY'6.>&+E<>"0G_0_+%/W2^_>;38^?B M#LS\1W*'N8]+?- M/H7A*OCA_?N7EY=O?/ILO5#V)?C&IDM8@]/0"J-@V]J'UP_I_Y+J/WJN_^4' M\9]'*R =#IN+V"S MR;M-+=%*6;W+3Y\^O8__NBE:*/GZR+S-=WQ\O^G.MF7^5U=1/M.3P/TAB+LW MH+85QJQKOZ8C+2%^N]@4NQ ?75Q>77R\_.8U<-YMP(\19-0C$S+OB'\Y>]MO MY=KF"AT0A+T7?WQ_0[D^\I[&U9X8F?_TCMBNQ5N_NOSPW<I4:BB& M#%GRUH/1?+02HYS_60N9NE;S/;NQ@J<[C[Y4ZEBA4C/]&K&%Y;M_Q")W?6?( MIQQ&1O/K*'!]$FA["*S>$(;1^.^?JXX==VZ:1'_)584P]UW:) M'M1*K30U<@+7YOC/KSI+ZTR<^,/0CJ6I+S4@@ M&G;#6!?YM]W0&"Q13 \XH&I#^B'$OA 3OB-6@J?(JLUTZJM5+7O%9M1]7W% M2,"U+99]P#_8JT)>0^([Q-DT)&2 >A%#-Q2%4\?N9>=">($CH=G\QZ1DVI%- M5SQJ[WV[)[RE-.>6W'B>8Y]H0.QO%O3YO4/<]P(@\4.,5(P2_^6W^(NZCT'( M.$2;ECSKD7AQ^[_Q,KDB[X_0JPT2,]YB>:?V2^3[E"6MR^P.90YA'.M-6Q:S M]Z@J.I'3$N]7L9_1GS' M0IBWAB!=* P$^UM,L"42(N$=[PU=@0\$\&)I(.+?H6X\)#(B03Y](IXG# K+ M!VEY67D@[-]CPBZ7TP#@X\.;6[ZTP+'/5 '"_U=3X"](B\3 F#"7.GQ)9P#L M"X6!J'_"1%TB(2K>/=^!HKTM"K9_\,'.B8<$]9T;V):7].B.?Q:HX2XI#H4< MQ>;4BHD*^Z_$8F#0,X6AD*.8H1H1CPSX3<387F>4LXJ\-!1R% -4)^21,>_Y MH1NN17CN,%H^[ARG^U@72T$Q1C$Z94*A8+OQ-/BA"#M6X9LO"<48Q=94"8>" M\PV7AUE>WW?(ZS_(6@5TH2@4:10;4RD>"M1CYHJ#_:EKZR>-8EDHV"B6I5I M%+1GUFO?X5+%$10")#WHTBI0[%',2I"X*!2(* ^VHAEW\8V(8F'K&^HHIW1- M12@=*/9F!=%12.DZ#H6AF",:KBI!C^U@3'@73@M9*%&N"!1?%%NU5)QC0RH89L22J^]^"2B@* 9H MF3!'QG- Q=G'$_65_MAB*2BN*):D3*AC3[PBD#B0#OW,G\$1;"C3:EZ,(\/X M"W-#W@-Q22#R4Q^-Y%1,4A0*+XKYIQ3OR%!/XSM2XO;%/=\A,G>7SV$?Y[)R M4)!1C#VY8$=&>,R(8)KP;7<57EH8BCV'IZ07&1[P=!1%A5 M_$MJ05E ,?N@0A][GB%VQ*>]]>75XTSN]A+/U0.(6K$1:'@9^I%'"46!X(RR1B0%(5"CGAV*!$/)_8R"6K>KCU):ET5XK(: M4. 1#Q'5PB+%IX5$]-E])K=6:*4]5.$OJP'%'_% 42TL6OP\N^$+SX*JS\QS M!:%H(X;"EHJ& O)T:7E>/O-M&2T5# ;FW)&S!)[7/C+Z$3^G= M3A78D@I0T!$C6Y6BXH#_NKM'GMQ_4R)?4AJ^6@>",:IF6"X=R9BAX]U[[SJ*7!LAZ4 M&LQ+G #!D79!P>ZB%W&NUQ,R)TR$*E,$J [E!S6C$!B&$II^ M?%^0:\ _:"W3:?E31'L93Z\Z%YVM1SQ.>&&P^B77PXL-E^F+4G]*/?]OV=33?>O3'-#$6 M% E4T^JPVH>/JOKR=8. HZV7)%\.*_=J)6#W!Y5$DA8FN4/I2)=$*"N%XFB) M7-40E_$@$=40.L0;7"+A./^G]WOD/EN>F)&[X8W%V)HOD?%+?7)Z@-71\L*" MF*!U1#**Q=3-P+><-N$]?O3(D(3R'?@&%64MM)2R-3B#R&\(57U?9.VC;,U[ M**=FOQ1:MMD:5)3)9PCT8T96ENOT7D72?Z(='I+B:-EH:Y"AE-@05O;D 6X$ M$#/4UIF=RB3,H,_[SDT>1IQ!(K6TAW'W0AI:7EP2>S31%6'A>NR)-X9\1RR6 M*[%AY0-?OZ^#U49+B%MEFU<%B$/'7/%)$/&)G(O/C 9![]7V(B=V1 4A71(V MY4;GMD@)1Z+-PYI$2Z5;AQ/:E-1FS:NV'2VC^+V86\+QY](E;\6(]\"3-^BZ M2^&@3)ZDDTJNW#\V] UH.8 /4)?&0:B[+GQ*U@6?+$0G#%\9ZJT(F)F+#U<1 M"!XGOQU(7QGW%P-B!63B+I["T?PA(/$2*F==4PTO>_+AM(,0,62QN'-]OI0- MW&?QO&)H^0N7V]#)[DRN8&AE91 M6D-XT%%0%?W6?#J';'EDP)_FRC5PK4?79#2:/;1U,:I/[;6PJ,//L[(E\=+ M?@U'O/PXHUQR0^B);[\*H_=1?])45A8O+W9=6N02&T));[GRZ)J0])G@HH!R MA@!5\3)GUR4,C(7XZ*(<,Q MW5T-J+^8$;84NRSMAG*_,%[V\4IPEVXJR\2N/2B?"7ND?/[%'Y:2!6&'3N75 M,5L5+_WY 82#(7D#]#_X0951+2F.EW'] )J5HALRY6;D BV1F,G9#Z"B1,R3 MW^^(:TUN&%^?$<'*-+YC+.ZKJ*A45L)+$W\ M0 8#!EK=S UQCS5W(4H+XZ6UAV-=B!F6R6P(*YDKG>+N8!*2UW6<6/6X$EJN MT_=OK)4;EB9OSTP=\%;P\N?7Y;$.2H80/"&AY?K$Z5G,%S>I]V+LYB*+O9Q6 M2%V\//UUR80C8@B%10FK+'.8B?WK4B27^.0WFSHO5/W(",RW ^H2#46C4=I1 M+[J/8QR?2.C:F;5B[];[QQJWWCM_WFOX? N^S6 *SZ,O@H<[RFYI]!C.(Z]X M:U(?8U&MF1.^0U\'+T/6WNT53+%YC[&><-C9L\HUH*J#?=G^ !KU4!C"F2+8 M.+/7R]XDD7-9IRWL&_H'<%P?.D.XW[>XDRQ%W2A\HLS]8[=@ZQP.Q7K8-_@/ MX!0&B<'\QVW6S M>XYG-$^#3;+/Z>ZY;?XB==OL6NG0>6?7CBEI"T72R"79]E+OHY%6P'63I]V9 M"7<"P,&4EM.-HH(RMC*6-!P4'.3[,F2O[!O! 1]X1"0'5[A)RLJ:P46Y)LDH MR'0_&_S?( T!"S,4\-_R\/./1*8()[+#$9L2]NS:I/OJEH'/BY:7/ 7HI9W/ MN,V0<(_/+Y(N!;=T:;EE3J5=_\N*(S,@!5?&09D,.R\T)\)U?>?>8E](IL>JO:F\#O;)AA[W_&95)[\A1'TF/I?,$UD^G:7K MNT(J\4RNEBUM1>S3C:J4 9$PA#<1!L0[(5YZN.6KHD?CW&=:UC35L \WJG(& M0L$0Q@JR55BI\#,,5V5&*NW)!Y-O)4M.#P:T]&7I/ S9PNBY@*MO-XJRGCZ/ M(D7/D/IT7\947P';26!]]!3 <+8K(6+(M-KW0\(1#??ZFA5"\TX-I#9Z%N"* MS.1CB.$(&4*J6MZZ8]* G,$'$0E#Q1 *:[#7 '&MN4P.(NY4.-NM\G=<_B0; M0<3[O(N>N29SRDA2;F:]DN#>]2ESP_5FDN$[\?U6DCME]R1\HHZXS1 DV0YT M<2Y'ZH0Y^8QUBS,"-R>_Q=MBD0ZW:V[B*[VTT@KH29,KZHE49D-F&K[EV*EB M]]ER/1%Z,J.9$,7T3NJU%;BV8LVHVA!Z-F4PDS4Q.OE1N\D1,"8L#E.-I1,> M'M>+0E6@M;8B>LIF,/= # P9S;\0\3@,<;K/?"U:D&$D0C1&\T*0L68L5VP& M/9\SF,U:^!@6B2W>$[[SZ(LD$/M;8""V:*83MV-*('8FH'XK8Z4;\R6UD)=6 MT:,QH\\NI_IZ_1"(BZ5;5U[7#MWG)(=NR292+WE3[9L2]Z2@O;@@-XBL(7.W M^3NQMC2@83J;WKRA9MMP_B]*C<$9G1";\J4A?I-\)Q,7!0:>?D9IY]N,"2^# M3S!MPFZ(9D'>&)5K"JPV=E1;JS32&H 8I0'QW#=:Q8_)>I:O#PN2E,<.HCLB MRVK(#.$U%E/8#R49A^3LJFMAQ^4=D6,(?(8PO4U*] OCUMLM?5',V&5EL8/Y MCLBJ'"ICN+29R.-_2Y)_,T*FN55!-Y/!;6!'!=;8E56'R'QN=<^\ JIBQPK6 MH 7,ZZ$OQ!KWI'U1UF(RP"K:4%8;.T2Q!860@_0F=6*S6BD?8=!40P]N;$$- M2G!YD_R/&5E9KLC('[W.X%OYJ$7@J M0DWCRWD*5W"%-M#C,1MFD=9&XLWL(0M"YY.A5]"<8E7TL,_C*HP,NS>@)W @ MFUA_# @:;55SJJ-Y\O'%$I'3;+JM;6XJMV].?.O!FYN:V!ZZN1&1$;$6?/CN MXX=8!\0G8J5QZ(L_FE]3QNB+B+..[]1P17;#.\M.WK/FDCSQ.;3,=2%:J=H( M.!SIR--(76IH?2C>S%(T(:MTX1W-I\EKV>H'PJ45H-IQ[&#( [5#)S:^)DBF MB.WKYQR0I1L$E*V'-)3-!=+24%I;\URV-^@U"+T!1R8H< M4!W-D]]H"GG%_X6U_FQY)#Y(YB"Y-I^TQ!^X);__0:;DF#!7W,K==T'V7M.' MD/D/\6HZX1-@;SXGROR;1^X'5)&/\0 4=..*P]77K>(M:2Q< 4UR"S>"9&U] M6L4:S+O-PK-6E3;[VQ5UBLGN '7 MQD=L8?GIY2,^NPRMD-N)H_EU%+@^"207R+_K7'1NW<#V:,!+\U]&D\_=8?]? MW5E_-.QTA[>=87?V,.EU1G>=ZX=I?]B;3C&OC6>%Y.900#W7V4@\SH"9>:9M M=Q,>D%VPF>91[>>4]^(;;B5V^ M.W=M<>:*/X^/XJG#_?WWZF NB@>XM:RH@SGLQ'WR8#3/JJAX8D?%Y8QKR#7O MTQ>YM(>UBCR4]?3FQF<3&!HPDG-9@Y+K;?QW<<-M3%B:BT!DH2D?S7_-C^:X MP8[E.YVTR4[29OR1:+7#)[1.TFXG:=B@1%+Z,2VO85)"+,!P551!'HLZ4C2) ML$P<9D+?W>0^*1]\/9--[JWHSBM;$WQ%X8 M%:+M!("\ %6I&>PWH[5=!8S JNT@#\M:1)>\+UT=.@,&<#RS7#Q: >&]7HJK M.ON),[*#]_)#88O[W]U)[^*Z.^V)@7L_[@VGL=&*NO3%F5T!"UZN'*IW3K"0 M)D5*^\7W7&GV0^)L8QSU8Z]Z2]B+8BE=>?]<37P,&& 3XHE C;'%PO6,67Q\ MV?(!=ID?8)/>H#OC@VO\2;ZSWO'1SNC<"KHA?G>MK[YP/?GW9Z/XM= M*FK"SIP,D&,;60WOFQOC^T M\^=-TZCI<=^@:S37O77R7[@35%O_1-V=0%P,.?A]",AHW@M"=\G78<714KX< M=MK9RNR4"VH("VD$B2[")!\P%VN6.E*G?JO8F5\K,]P$B(;HPYWELI\M+R*9 M8]&^SP6)EA#B@=71,[Q69;@2+(90>4-]FWN,&7Y$*/^$GE]E140D_9 M6GE@ZB$PA*QMHDGP9D9> SWK:E6:=,(;PI'T%C^8,W@+Z#E6JW)8%1Q#..TO M5WQJCP,M&3?T5C2PO-%\0/W%P'TF3G+['CXF:[6&G5.U^G@] #13>,\E6."K MNAN2N/NZ/0Z@*G9NU1HS,! .8^A+7\FKL%S*:F#G/:U!EEIX0SB:$+ZJ1T0D MZ%YP;1+)[Z%D :JBYRFM3!L8#V/X"PCOA+!<;WG7/1HOYVDJ3-TD":J,GCFT M!H=@3 QA<7? G V-2!ZC2!Z4Y0+P>5[LV[3F?:W&T--_5F;Y ,Q,89TLA&). MR$J\(U/940ZLCI[&LSJS57 QA,LA>M MDSFPG(E\PY+CRK\<GQH,U_\ M/8P_TL_!XAO;_,+3.1=M&PEC)G3X_1W5I/[MX;=XC)CHQD_A9KKRMHX10^7KN[:S6P]NR9Q/^\XU\?D/ M86QB[SJ;$ W9,H&:T8W2@NJW,EB;N+M34?"L=[1!V@,69BCGO^7IYA_])GHC M=@K$N8O$-?HTLURMQ2#Y;(IB&[Q-(P.<0T@_)LBQ@ MC#?>5-MF*$:M0;%1C ;1R.:V-?%NP_4Z^Y?NJZL()ZS2QAO0@AI29PP%4\B^ MI4O+5;Q26U;6#/*JJZR"N8UHN\UCD_O@@4AZF-Y"NR?+1\(D>]^R@M@QFW)M MR6YUY2*VY&'H]6\'$$A+RF''2,(0E0K8$J /TVO+_P*!M+0D=@0C#%2%D(:< M2>S6I&1G<>_Z[C):3@26WN8FZQUEVZ>RXI$75/=\'M0\EA'>X-9+L]EO 'T# M#'O)_7V545],5"6YQ6^$/7_4Z_PR9W?IH3;(V06KBNWR4M[!AXMAS*C0I&&\ M):'E>L'08F*,/Y>G@+HLI( "I&7L_#EMN[-M''7TG%,UZFTESA>W##>NW*YM M1\LHWFH(F]%VE>D,]'7?<"I'.'0-/W-B9G1!.O++)Y-"WJLJX05IR^?X@J9O M#$VLEWNN7XQKO?)AYM+BIQ8YH)3:$.-HVT<111_PK?IG2AT(-;GRIW.BKQ'$ M3'8^,QI 6$G+87NXZK.Q)^C)/UFR%4O -/ M\VV%U+P)D"V%[=RKSV1Y_O_#QZ?1>\S+TDWF53$_8_5-9N?RO,ULW-,[9M2) M[##SP@4X&$-:U8Q#N@/B5Z62M11A49F_8@<+WN72>^KR2F9P!M;+XCUUN6@M M!3J PF+2CHU8&A K"6/@1Q,!=.CGBJ&9S#70+Y70 M$/33F^/*J+9-"62''F"[47XM_G 'A3DO3]_0(!S-4\'DI.6*8;O[JE-7*N<; MX"]VF'$XYJISL[U"V,[!ZMR5R/@&F-M&O"0WH@9*#V]I86QW8'4F%3(;LG[= M$HZB[6Z.;+M+?JH*^KP@LL=5SH9L1^O257>AP ?,MA]@4M8@G@O53-A*7%3RUB M0RFU(1N45*A@0FSB/@LWI8C73C)2:/5,4@O;G*M,% 2$-[!%R6[$8+M/?/.N M,I=E0AHRUAY\EF1 _(,X,^LUO@!"5@';5*O^$H1:=$,(&KC6H^NYX?J. ML@??)DP$R,;91H,X:V6@G1CA+6#;<94IK J.(9R67WU0./(EY;%MKH92.1JT M[X?G"%*%9E\5GGR[[D[[-_$%C]O^X$$\O]@?WHSN>_%'@]%TVAGW)G$JE-$P MN3QE1H@V>I:@QK(VACM_7/>9XQK?,Z(IH2&UOZ1O@<8:(!>O M$R=#YM5?B+MXXL.VR_>WUH(,(W%ZR&UX(7@PBL(@M'R'HZ'AN&(SV*9%18IK M@?0&+(TN7Z@<,:V[SV1*[(C%Z>IZK[87\?7ACJ,JUJ1HI@*K&/]!0\]BV M345E:A34$YA%\N-CMU6H-YVHVL,VJ!J<5_2P&<)]7F;-2B$ICFU'561.*;2A MQ&A'G;0"MM%T(#D-CQO)H53%>7V[;>2]S(SU![\T9$-\0Y-?@'WX526]9_/ M&F UJU(FJLSDPGO.FER@)EC$7U\RT%S>FKTD-YOT-K<1Z?NS%_HKL1@DQ@?> M%++]W$0VT-H &K+VPOO/OY8TI@*9QK!-[.-J00'%4].#.QJQIM0@TQ:V;7Q4 M+2A@>')*P'E- I.:IQ]IT:YCLU1C7.#E7#'*KF:,9I M>UD3U>;8-*H@A2;1/+'FZ(D$YM-2E]D38<2:AZK,436:0@NK,D0]BK">EEH< M[ZRF^3@L0U3@*SG N2H_P"D\C X\P+DZ'^"<#W#.!SCG YR3==V?#W#.!SCG M QQL\D[H ..E+"YOA MKVG"%U\JGBEO_8T>/7<1@_J+&S[]#W7C=.=3(O+C>-O,E5T^BKC&E78]W-/KKM*OG?D[MC=;K1%9CW9!J+9>!.G?#K07.]!?]:L, M7U&LEO ;C\<#:OE*"'-EL*^9PU$L%.'DZ<(SDL._S.80$X<0*R6W$1%YV MPERJR)((K8^]RK3,KPXX(]F>\?4";/G'9;%SY[3,8A80(QF[MT*1\'%]R]4, MRMQ^'>Q]2LL,E@%D)).WQ&;"MWS'VW*?B4]4+YL"JF(GI6V95P5<;=E0K\*= M&+G!D_A^$=#WF&92E=E4B@K8"6:;8T*Z.^V)4XS[<6\X[<[ZHZ$9F63%(YB<-?V+*KERJ)<'.+L$<.Z0+V>& MNZP<\7Q\?Z[KIAPG;/M5&-P*^ >FN?_+%4A&P< \CWXR4^YZ*+Y*(*AT["LK MG1 Q2CD,\?!+^JAS]&NJF4$20/E@C#7D_6_L$#_@^Y"IY9% ZK3=GAH7BF+[ MGD *EW^&5R:Q(=;.E'B\T07?9=Y;[ L1&\;XG?2 Z C2U\3V0M3A"XJ'(?1] MYB86-PUX=[O.TO5=L>$1H3I #H'5L8W6.D160L80-D78&^_$DW@UB=M\'ET) M<8%<@BH#F?S>)"8KH&((CUTO;ITXY<^@IEV74PFMCWR0)C=4\H_'5<+#>*>$ M)L[RKY6]$X:$6)ZDGZ)4HS(>LNOUKD@:$MQ]L9@S6L671C_S@F'0]W7G9TU_ M#_9KL2 '22O8&C)'UQ8N@6[G\@Y&X1-ALR?+3\6^HVQ.W/A1Z=:TJDXGL,VG M=G6N/BV&*&1ON?+HFI I8<^N3NSX I 2'I4* [8[DHP*L.W.I_QV9](;=,7# M]^/N9/9K9S;I\NW.C8G['5DB"?T.2%_3C,1/L%09X 10E9HSPY$*Y5B:^ZF2 MS*8<(4DZ7;#3P)H],.YXZ1 =AV7R&9AW)O6U9VMJC>MSUJ:O,6O301GW&+%Y M@U*O;'SU>;\,M@&F3^=4TFFC;"2)$HTC9C_%%\"YR-DRE6=!14O('AOHD@Z; M[[2(5;)*TK^(_PB?*?_D_P%02P,$% @ 480-4R$KUMS+O@ AY\% !, M !E8VEA7S$P<2TP-C,P,C$N:'1M[+UI<]I*L##\W57^#[J^S[F55&&'?4ER M\A;&X)#8@ ''CK]0 @T@6TA8$K;AU[_=,UI!@ ")Q<=G26R09GIZ>I^>[N__ MW]M XEZ(JHF*_.])["QZPA&YHPBBW/OW9*1W3[,G_]^/XZ/O?1V>@V=E[=^3 MOJX/OW[Y\OKZ>O::.%/4WI=8+I?[\H;/G+"'OKYY/A>/1F-?[J^O&IT^&?"G MHJSIO-PAUDN2*#_-'Q^_M1YMJY+H>A0_,2=)?)D9&KX5[!><#Z>_L"]=C^J> MCZ;8H[KYJ*@IR7@LLP@.]H3UPMN\9V,(,ZR0W)_7K^S'=>_G[4>_Z"HO:UU% M'? Z["&.E#J-QD_C:<<@IQKIN :"W\]ZRLO2<;*GB9@YSLSFN%>*7[=YS<*X M0*;0;$@T;[#@ZR_X-;X9Q3?MI724D:RK8^]U&U^ZUJZI M^BQH\*$'5*0C\M:SP*,BLNQ91QG09Z/I1/2$,BKA!?B;PW^^ZZ(ND1_?O["_ MX=L!T7D.QS@ESR/QY=^3@B+K1-9/F["@$Z[#?OOW1"=O^A?&SU_PO2_&L-__ MY_24*XE$$KYR#:)_XRK\@'SEWH2W;USY@O[0BL;SK=O&/_&+RWR^!G\A>-SI MJ=^W$\D6+K7E7&++7.(*XR3/V5O):&R=UU/%%@%*!?CAOZ(,&!P7 #4J+Y5E M@;S])N-6%/[)):*93&J5<7..&C5<:(MQI]7B6PH!95*&P0C7ZVRC@7"$O-&"LQ M ])F@^=:M9%*6DGG*$/XQ!BCK0AC3M/'$OGWI O\^Y6+18'3-%7UQR0=<(%AM!.BY0S3V!!J'7S5J]+(^M3X7!?RF*Q*5HTLAGB9UH?S;+SO9EXC3)[\L-=M3R^X7C$_=P%@?FB@=#Z>\UJUR^;(H/%Z6+AE7J/^ MPUZ -87Q3=!(.D "="/)24EA(2EQZ)24"(V2Y@KWPT*72ZA%UQ%JT3"%FEMY MV(3?,M1VJZ8JPJBC7Y-!FZ@[P[V-3M)#.\OQA?&5 ,"\#26Q(QJP<@*X!3*+ M_FFJ_M582%4%/^%%[)#\FPC6F6F=N);Y_8OGB$YHOGB#\RX5WSQ._*"17='( M

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end