Schedule of prepaid expenses and other current assets |
|
|
|
|
|
|
|
|
|
September 30, |
|
March 31, |
|
|
2021 |
|
2021 |
Prepaid inventory |
|
$ |
1,325,495 |
|
$ |
1,466,466 |
Prepaid insurance |
|
|
113,861 |
|
|
52,573 |
Other prepaid expenses |
|
|
109,909 |
|
|
161,518 |
|
|
$ |
1,549,265 |
|
$ |
1,680,557 |
|
Schedule of components of equipment |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
September 30, 2021 |
|
March 31, 2021 |
|
|
Accumulated |
|
Accumulated |
|
|
Cost |
|
Depreciation |
|
Net |
|
Cost |
|
Depreciation |
|
Net |
Computers and electronics |
|
$ |
303,337 |
|
$ |
303,337 |
|
$ |
— |
|
$ |
303,337 |
|
$ |
303,337 |
|
$ |
— |
Furniture and fixtures |
|
|
36,795 |
|
|
36,795 |
|
|
— |
|
|
36,795 |
|
|
36,795 |
|
|
— |
Demonstration equipment |
|
|
123,301 |
|
|
65,731 |
|
|
57,570 |
|
|
170,386 |
|
|
76,809 |
|
|
93,577 |
Manufacturing equipment |
|
|
88,742 |
|
|
88,742 |
|
|
— |
|
|
88,742 |
|
|
88,742 |
|
|
— |
Tools and parts |
|
|
11,422 |
|
|
11,422 |
|
|
— |
|
|
11,422 |
|
|
11,422 |
|
|
— |
Assets under capital lease |
|
|
68,453 |
|
|
68,453 |
|
|
— |
|
|
68,453 |
|
|
68,453 |
|
|
— |
|
|
$ |
632,050 |
|
$ |
574,480 |
|
$ |
57,570 |
|
$ |
679,135 |
|
$ |
585,558 |
|
$ |
93,577 |
|
Schedule of accrued expenses |
|
|
|
|
|
|
|
|
|
September 30, |
|
March 31, |
|
|
2021 |
|
2021 |
Accrued personnel costs |
|
$ |
345,747 |
|
$ |
371,886 |
Accrued director fees |
|
|
265,672 |
|
|
50,672 |
Accrued commissions |
|
|
— |
|
|
51,080 |
Accrued professional fees |
|
|
73,763 |
|
|
127,211 |
Accrued warranty costs |
|
|
16,016 |
|
|
45,936 |
Accrued other |
|
|
78,703 |
|
|
113,241 |
|
|
$ |
779,901 |
|
$ |
760,026 |
|