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EQUITY INVESTMENT | 6 Months Ended
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Sep. 30, 2013
Equity Method Investments and Joint Ventures [Abstract] |
Cost and Equity Method Investments Disclosure [Text Block] | NOTE 4 — EQUITY INVESTMENT Investment in DP Castle Partners, LLC In August 2010, CB-USA formed DP Castle Partners, LLC (“DPCP”) with Drink Pie, LLC to manage the manufacturing and marketing of Travis Hasse’s Original Apple Pie Liqueur, Cherry Pie Liqueur and any future line extensions of the brand. DPCP has the exclusive global rights to produce and market Travis Hasse’s Original Pie Liqueurs and CB-USA has the global distribution rights for this brand. DPCP pays a per case royalty fee to Drink Pie, LLC under a licensing agreement. CB-USA purchases the finished product from DPCP at a pre-determined margin and then uses its existing infrastructure, sales force and distributor network to sell the product and promote the brands. Finished goods are sold to CB-USA FOB – Production and CB-USA bears the risk of loss on both inventory and third-party receivables. Revenues and cost of sales are recorded at their respective gross amounts on the books and records of CB-USA. For the three months ended September 30, 2013 and 2012, CB-USA purchased $0 and $164,619, respectively, in finished goods from DPCP under the distribution agreement. For the six months ended September 30, 2013 and 2012, CB-USA purchased $170,880 and $324,050, respectively, in finished goods from DPCP under the distribution agreement. As of September 30 and March 31, 2013, DPCP was indebted to CB-USA in the amount of $392,405 and $268,598, respectively, which are included in due to shareholders and affiliates on the accompanying condensed consolidated balance sheet. At September 30, 2013, CB-USA owned 20% of DPCP and, under the terms of the agreement, will increase its stake in DPCP based on achieving case sale targets. CB-USA also earns a defined rate of interest on its capital contribution to DPCP, based on its ownership in DPCP. For each of the three months and each of six months ended September 30, 2013 and 2012, CB-USA earned $2,100 and $4,200, respectively, in interest income on its capital contribution to DPCP. The Company has accounted for this investment under the equity method of accounting. This investment balance was $96,823 and $116,700 at September 30 and March 31, 2013, respectively.

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