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Inventories | 9 Months Ended
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Dec. 31, 2017
Inventory Disclosure [Abstract] |
Inventories | NOTE 3 — INVENTORIES
|  | December 31, 2017 |  |  | March 31, 2017 |
Raw materials |  | $ | 20,755,116 |  |  | $ | 16,714,225 |
Finished goods – net |  |  | 14,027,696 |  |  |  | 13,086,855 |
Total |  | $ | 34,782,812 |  |  | $ | 29,801,080 |
As of December 31, and March 31, 2017, 9% of raw materials and 4% and 7%, respectively, of finished goods were located outside of the United States. In the nine months ended December 31, 2017, the Company acquired $6,634,271 of bulk 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 net realizable value.

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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 330 -URI http://asc.fasb.org/topic&trid=2126998 + Details
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