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v3.19.2

Consolidated Balance Sheets - USD ($) | Mar. 31, 2019 | Mar. 31, 2018
--- | --- | ---
Current Assets |  |
Cash | $ 211,408 | $ 813,908
Accounts receivable, net of allowances of $51,096 and $82,102, respectively | 1,769,404 | 1,066,839
Due from PNC Bank | 2,236,779 | 6,212
Inventories, net | 6,024,311 | 8,536,934
Prepaid expenses and other current assets | 274,278 | 137,970
Deferred financing costs | 13,333 | 13,333
Total Current Assets | 10,818,454 | 11,732,354
Property and equipment, net | 522,910 | 450,305
Deferred financing costs, net of current portion | 3,333 | 16,667
Deferred tax assets | 758,366 | 937,137
Other non-current assets | 90,082 | 11,523
Total Assets | 12,193,145 | 13,147,986
Current Liabilities |  |
Accounts payable | 842,708 | 1,614,748
Accrued expenses | 950,773 | 701,932
Current portion of bank term note payable | 125,000 | 500,000
Refunds due to customers | 31,075 | 445,484
Reserve for sales returns | 896,154 | 726,000
Current portion of capital leases | 14,414 |
Total Current Liabilities | 3,675,491 | 5,091,631
Bank term note payable, net of current portion |  | 125,000
Capital leases, net of current portion | 17,499 |
Total Liabilities | 3,692,990 | 5,342,206
Commitments and Contingencies |  |
Shareholders' Equity |  |
Preferred stock, $1.00 par value; 1,000,000 shares authorized; no shares issued and outstanding |  |
Additional paid-in capital | 19,687,263 | 19,624,063
Subscriptions receivable - related party | (2,200) |
Accumulated deficit | (11,569,556) | (12,201,103)
Total Shareholders' Equity | 8,500,155 | 7,805,780
Total Liabilities and Shareholders' Equity | 12,193,145 | 13,147,986
Common Class A [Member] |  |
Shareholders' Equity |  |
Common stock |  |
Common Class B [Member] |  |
Shareholders' Equity |  |
Common stock | 384,648 | 382,820
Starlight Consumer Electronics USA, Inc. [Member] |  |
Current Assets |  |
Accounts receivable related party |  | 7,054
Winglight Pacific Ltd [Member] |  |
Current Assets |  |
Accounts receivable related party | 288,941 | 1,150,104
Starlight Electronics Co., Ltd [Member] |  |
Current Liabilities |  |
Due to related party |  | 210,756
Starlight R&D, Ltd. [Member] |  |
Current Liabilities |  |
Due to related party |  | 113,116
Merrygain Holding Co., Ltd [Member] |  |
Current Liabilities |  |
Due to related party |  | 89,803
Subordinated Debt [Member] | Starlight Marketing Development, Ltd [Member] |  |
Current Liabilities |  |
Due to related party | 815,367 | 689,792
Subordinated related party debt - net of current portion |  | $ 125,575

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