Accounts Receivable - Net (Tables)

12 Months Ended

Mar. 31, 2022

Accounts Receivable - Net [Abstract]

Accounts receivable — net is comprised of the following:

	March 31, 2022			March 31, 2021

Accounts receivable — trade	$	98,734,000		$	81,549,000
Allowance for credit losses		(375,000	)		(348,000	)
Customer payment discrepancies		(1,375,000	)		(752,000	)
Customer returns RGA issued		(11,909,000	)		(17,327,000	)
Less: total accounts receivable offset accounts		(13,659,000	)		(18,427,000	)
Total accounts receivable — net	$	85,075,000		$	63,122,000

Allowance for Credit Losses

The following table provides a roll-forward of the allowance for credit losses that is deducted from accounts receivable to present the net amount expected to be collected. During the year ended March 31, 2021, the Company wrote off amounts previously fully reserved for in connection the bankruptcy filing of one of its customers.

	Years Ended March 31,
		2022			2021
Balance at beginning of period	$	348,000		$	4,252,000
Provision for expected credit losses		95,000			99,000
Recoveries		-			(100,000	)
Amounts written off charged against the allowance		(68,000	)		(3,903,000	)
Balance at end of period	$	375,000		$	348,000