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Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) | 9 Months Ended
--- | ---
Dec. 31, 2021 | Dec. 31, 2020
OPERATING ACTIVITIES |  |
Net earnings | $ 21,527,578 | $ 1,020,878
Adjustments to reconcile net earnings to cash provided by (used in) operating activities: |  |
Depreciation | 994,209 | 730,254
Deferred taxes | (335,299) | (335,388)
Compensation expense for restricted stock | 375,935 | 376,363
Change in postretirement benefits | 6,559 | 8,900
Lower of cost or net realizable value inventory adjustment | 0 | 274,093
Gain recognized on open derivatives not designated for hedge accounting | (1,238,320) | 0
Deferred realized gain (loss) on derivatives - designated for hedge accounting | (3,393,260) | 696,400
Forgiveness of Paycheck Protection Program Loan | (1,706,614) | 0
Decrease (increase) in operating assets: |  |
Accounts receivable | (5,865,531) | (428,031)
Inventories | (48,538,400) | 5,263,830
Federal income taxes recoverable | 0 | 448,665
Other current assets | (667,196) | (793,679)
Increase (decrease) in operating liabilities: |  |
Accounts payable and accrued expenses | 17,415,657 | (2,834,970)
Income taxes payable | (206,842) | 88,541
Contribution to retirement plan | 150,000 | 149,750
Employee compensation and related expenses | (1,455,785) | 172,018
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES | (22,937,309) | 4,837,624
INVESTING ACTIVITIES |  |
Purchase of property, plant and equipment | (7,350,081) | (4,228,193)
Proceeds from sale of assets | 160,542 | 0
Increase in cash surrender value of officers’ life insurance | (8,686) | (12,970)
NET CASH USED IN INVESTING ACTIVITIES | (7,198,225) | (4,241,163)
FINANCING ACTIVITIES |  |
Paycheck Protection Program loan proceeds | 0 | 1,690,385
Cash dividends paid | (414,092) | (424,780)
Cash paid for principal portion of finance lease | (76,831) | (75,364)
Cash paid for share repurchases | (102,075) | (1,143,356)
Asset based lending facility proceeds | 15,187,824 | 0
NET CASH PROVIDED BY FINANCING ACTIVITIES | 14,594,826 | 46,885
INCREASE (DECREASE) IN CASH AND RESTRICTED CASH | (15,540,708) | 643,346
CASH AND RESTRICTED CASH AT BEGINNING OF PERIOD | 20,192,486 | 17,057,751
CASH AND RESTRICTED CASH AT END OF PERIOD | $ 4,651,778 | $ 17,701,097

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