XML 19 R6.htm IDEA: XBRL DOCUMENT v3.24.2
Statements of Cash Flows - USD ($)
12 Months Ended
Mar. 31, 2024
Mar. 31, 2023
Cash flows provided by (used in) operating activities:    
Net (loss) $ (691,783) $ (323,945)
Adjustments to reconcile net (loss) income to net cash (used in) operating activities:    
Depreciation and amortization 85,218 86,906
Stock-based compensation expense related to stock options 53,552 51,892
Provision for inventory obsolescence 12,000 15,000
Change in operating assets and liabilities:    
Right of use asset, net 68,710 (42,912)
Accounts receivable 29,592 26,902
Inventories 484,866 (329,881)
Prepaid expenses and other assets 6,728 (8,294)
Accounts payable 93,092 (323,423)
Accrued compensation and other accrued liabilities 2,414 (13,730)
Net cash provided by (used in) operating activities 144,389 (861,485)
Cash flows (used in) investing activities:    
Acquisition of property and equipment (12,050) (173,269)
Patent costs (24,773) (10,030)
Net cash (used in) investing activities (36,823) (183,299)
Cash flows provided by (used in) financing activities:    
Borrowings from (paydown of) credit facility, net change (20,717) 239,752
Borrowings from (paydown of) secured notes (203,473) 23,353
Net proceeds (payments) from exercise of stock options (29,833) 21,000
Net cash provided by (used in) financing activities (254,023) 284,105
Net (decrease) in cash (146,457) (760,679)
Cash, beginning of fiscal year 188,966 949,645
Cash, end of fiscal year 42,509 188,966
Supplemental disclosures of cash flow information:    
Cash paid during the year for interest $ 62,373 $ 19,529