BASIS OF PRESENTATION (Tables)

9 Months Ended

Jan. 31, 2019

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 January 31, 2019		Higher/(Lower)
Balance Sheet
Assets
Contract assets	$	1,003,000	$	—	$	1,003,000
Inventories		2,897,000		3,404,000		(507,000)
Accumulated deficit		(9,058,000)		(8,562,000)		(496,000)

	Three Months Ended January 31, 2019
			Balances Without Adoption		Effect of Change
	As Reported		of ASC 606		Higher/(Lower)
Statement of Operations
Net sales	$	4,750,000	$	4,214,000	$	536,000
Cost of goods sold		3,680,000		3,377,000		303,000
Gross profit		1,070,000		837,000		233,000
Loss from operations		(370,000)		(603,000)		233,000
Loss before income tax expense		(406,000)		(639,000)		233,000
Net loss		(406,000)		(639,000)		233,000

	Nine Months Ended January 31, 2019
			Balances Without Adoption		Effect of Change
	As Reported		of ASC 606		Higher/(Lower)
Statement of Operations
Net sales	$	14,097,000	$	13,094,000	$	1,003,000
Cost of goods sold		9,874,000		9,367,000		507,000
Gross profit		4,223,000		3,727,000		496,000
Loss from operations		(333,000)		(829,000)		496,000
Loss before income tax expense		(417,000)		(913,000)		496,000
Net loss		(417,000)		(913,000)		496,000
Statement of Cash Flows
Net loss	$	(417,000)	$	(913,000)	$	496,000
Contract assets		(901,000)		—		(901,000)
Inventories		(535,000)		(1,042,000)		507,000
Net cash used in operating activities		(590,000)		(590,000)		—