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Note E - Leases (Tables) | 9 Months Ended
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Dec. 31, 2022
Notes Tables |
Lease, Cost [Table Text Block] |
|  | Three Months Ended |  |  | Nine Months Ended |
|  | December 31, |  |  | December 31, |
|  | 2022 |  |  | 2021 |  |  | 2022 |  |  | 2021 |
Finance lease – amortization of ROU asset |  | $ | 26,235 |  |  | $ | 25,734 |  |  | $ | 78,327 |  |  | $ | 76,831 |
Finance lease – interest on lease liability |  |  | 988 |  |  |  | 1,489 |  |  |  | 3,342 |  |  |  | 4,838 |
Operating lease expense |  |  | 33,466 |  |  |  | 14,634 |  |  |  | 94,120 |  |  |  | 43,902 |
|  | $ | 60,689 |  |  | $ | 41,857 |  |  | $ | 175,789 |  |  | $ | 125,571 |
Schedule of Balance Sheet Information Related to Operating Leases [Table Text Block] |
|  | December 31, 2022 |  |  | March 31, 2022 |  | Balance Sheet Classification
Assets |  |  |  |  |  |  |  |  |
Operating lease right-of-use asset |  | $ | 1,281,996 |  |  | $ | 113,168 |  | Operating lease right-of-use asset
Finance lease right-of-use asset |  |  | 436,499 |  |  |  | 455,948 |  | Property, plant & equipment
Total right-of-use assets |  | $ | 1,718,495 |  |  | $ | 569,116 |  |
Liabilities |  |  |  |  |  |  |  |  |
Operating lease liability, current |  | $ | 100,744 |  |  | $ | 52,270 |  | Accrued expenses
Finance lease liability, current |  |  | 106,214 |  |  |  | 104,689 |  | Current portion of finance lease
Operating lease liability, non-current |  |  | 1,193,415 |  |  |  | 60,898 |  | Other non-current liabilities
Finance lease liability, non-current |  |  | 81,016 |  |  |  | 160,869 |  | Other non-current liabilities
Total lease liabilities |  | $ | 1,481,389 |  |  | $ | 378,726 |  |
Operating and Finance Lease, Liability, Maturity [Table Text Block] |
|  | Operating Leases |  |  | Finance Leases |
Fiscal 2023 (remainder of fiscal year) |  |  | 33,466 |  |  |  | 27,223 |
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 |  | $ | 1,634,802 |  |  | $ | 190,561 |
Less: imputed interest |  |  | (340,643 | ) |  |  | (3,331 | )
Present value of lease liability |  | $ | 1,294,159 |  |  | $ | 187,230 |

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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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