BASIS OF PRESENTATION (Tables)

6 Months Ended

Oct. 31, 2018

BASIS OF PRESENTATION

Schedule of New Accounting Pronouncements and Changes in Accounting Principles

			Adjustments due to
	April 30, 2018		ASC 606		May 1, 2018
Assets
Contract assets	$	—	$	102,000	$	102,000
Equity
Accumulated deficit	$	(8,743,000)	$	102,000	$	(8,641,000)

			Balances Without Adoption
			of ASC 606		Effect of Change
	As Reported		as of October 31, 2018		Higher/(Lower)
Balance Sheet
Assets
Contract assets	$	365,000	$	—	$	365,000

	Three Months Ended
			Balances Without Adoption
			of ASC 606		Effect of Change
	As Reported		October 31, 2018		Higher/(Lower)
Statement of Operations
Net sales		4,874,000		4,406,000		468,000
Cost of goods sold		3,200,000		2,995,000		205,000
Gross profit		1,674,000		1,411,000		263,000
Income (loss) from operations		71,000		(192,000)		263,000
Income (loss) before benefit for income taxes		47,000		(216,000)		263,000
Benefit for income taxes		15,000		15,000		—
Net income (loss)		32,000		(231,000)		263,000

	Six Months Ended
			Balances Without Adoption
			of ASC 606		Effect of Change
	As Reported		October 31, 2018		Higher/(Lower)
Statement of Operations
Net sales		9,347,000		8,879,000		468,000
Cost of goods sold		6,194,000		5,989,000		205,000
Gross profit		3,153,000		2,890,000		263,000
Income (loss) from operations		37,000		(226,000)		263,000
Loss before benefit for income taxes		(11,000)		(274,000)		263,000
Income tax expense		—		—		—
Net loss		(11,000)		(274,000)		263,000
Statement of Cash Flows
Net loss		(11,000)		(274,000)		263,000
Contract assets and liabilities		(455,000)		(192,000)		(263,000)
Net cash provided (used) in operating activities		(277,000)		(277,000)		—