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v3.22.2.2

Note E - Leases (Tables) | 6 Months Ended
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Sep. 30, 2022
Notes Tables |
Lease, Cost [Table Text Block] |
|  | Three Months Ended |  |  | Six Months Ended |
|  | September 30, |  |  | September 30, |
|  | 2022 |  |  | 2021 |  |  | 2022 |  |  | 2021 |
Finance lease – amortization of ROU asset |  | $ | 26,109 |  |  | $ | 25,610 |  |  | $ | 52,092 |  |  | $ | 51,097 |
Finance lease – interest on lease liability |  |  | 1,114 |  |  |  | 1,613 |  |  |  | 2,354 |  |  |  | 3,349 |
Operating lease expense |  |  | 33,466 |  |  |  | 14,634 |  |  |  | 60,654 |  |  |  | 29,268 |
|  | $ | 60,689 |  |  | $ | 41,857 |  |  | $ | 115,100 |  |  | $ | 83,714 |
Schedule of Balance Sheet Information Related to Operating Leases [Table Text Block] |
|  | September 30, 2022 |  |  | March 31, 2022 |  | Balance Sheet Classification
Assets |  |  |  |  |  |  |  |  |
Operating lease right-of-use asset |  | $ | 1,306,267 |  |  | $ | 113,168 |  | Operating lease right-of-use asset
Finance lease right-of-use asset |  |  | 442,982 |  |  |  | 455,948 |  | Property, plant & equipment
Total right-of-use assets |  | $ | 1,749,249 |  |  | $ | 569,116 |  |
Liabilities |  |  |  |  |  |  |  |  |
Operating lease liability, current |  | $ | 99,507 |  |  | $ | 52,270 |  | Accrued expenses
Finance lease liability, current |  |  | 105,703 |  |  |  | 104,689 |  | Current portion of finance lease
Operating lease liability, non-current |  |  | 1,219,069 |  |  |  | 60,898 |  | Other non-current liabilities
Finance lease liability, non-current |  |  | 107,763 |  |  |  | 160,869 |  | Other non-current liabilities
Total lease liabilities |  | $ | 1,532,042 |  |  | $ | 378,726 |  |
Operating and Finance Lease, Liability, Maturity [Table Text Block] |
|  | Operating Leases |  |  | Finance Leases |
Fiscal 2023 (remainder of fiscal year) |  |  | 66,931 |  |  |  | 54,446 |
Fiscal 2024 |  |  | 133,863 |  |  |  | 108,892 |
Fiscal 2025 |  |  | 80,205 |  |  |  | 54,446 |
Fiscal 2026 |  |  | 75,327 |  |  |  | — |
Fiscal 2027 and beyond |  |  | 1,311,941 |  |  |  | — |
Total undiscounted lease payments |  | $ | 1,668,267 |  |  | $ | 217,784 |
Less: imputed interest |  |  | (349,691 | ) |  |  | (4,318 | )
Present value of lease liability |  | $ | 1,318,576 |  |  | $ | 213,466 |

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- Definition Tabular disclosure of lessee's lease cost. Includes, but is not limited to, interest expense for finance lease, amortization of right-of-use asset for finance lease, operating lease cost, short-term lease cost, variable lease cost and sublease income. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 50 -Paragraph 4 -URI https://asc.fasb.org/extlink&oid=128292326&loc=SL77918686-209980 + Details
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