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INVENTORIES | 9 Months Ended
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Dec. 31, 2016
Inventory Disclosure [Abstract] |
Inventory Disclosure [Text Block] | NOTE 3 — INVENTORIES
|  | December 31, |  | March 31, |
|  | 2016 |  | 2016 |
Raw materials |  | $ | 16,297,000 |  | $ | 11,976,561 |
Finished goods – net |  |  | 14,646,596 |  |  | 15,256,761 |
Total |  | $ | 30,943,596 |  | $ | 27,233,322 |
As of December 31 and March 31, 2016, 10% and 11%, respectively, of raw materials and 12% and 5%, respectively, of finished goods were located outside of the United States. In the nine months ended December 31, 2016, the Company acquired $5,093,345 of new-fill and aged bourbon whiskey in support of its anticipated near and mid-term needs. The Company estimates the allowance for obsolete and slow moving inventory based on analyses and assumptions including, but not limited to, historical usage, expected future demand and market requirements. Inventories are stated at the lower of weighted average cost or market.

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- Definition The entire disclosure for inventory. Includes, but is not limited to, the basis of stating inventory, the method of determining inventory cost, the classes of inventory, and the nature of the cost elements included in inventory. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.6) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6361739&loc=d3e7789-107766 + Details
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