Significant Accounting Policies [Text Block] | Note 1 Basis of Presentation : not In the opinion of management, the interim unaudited consolidated financial statements contained herein include all adjustments necessary to present fairly the financial position of the Company as of September 27, 2020 three six September 27, 2020 not may March 28, 2021. 10 March 29, 2020. Fiscal Year: March 31. 2021” “2021” 52 March 28, 2021 2020” “2020” 52 March 29, 2020. Use of Estimates : Cash and Cash Equivalents: no Financial Instruments : Advertising Cost s : $314,000 $260,000 three September 27, 2020 September 29, 2019, $659,000 $544,000 six September 27, 2020 September 29, 2019, Revenue Recognition: A provision for anticipated returns, which are based upon historical returns and claims, is provided through a reduction of net sales and cost of products sold in the reporting period within which the related sales are recorded. Actual returns and claims experienced in a future period may may The Company recognizes revenue associated with unredeemed store credits and gift certificates at the earlier of their redemption by customers, their expiration or when their likelihood of redemption becomes remote, which is generally two no 60 Allowances Against Accounts Receivable: no Uncollectible Accounts: not Credit Concentration: September 27, 2020 $18.8 $684,000. $17.9 $6.8 $24.7 March 29, 2020 $17.8 $530,000. $17.1 Other Accrued Liabilities : $465,000 September 27, 2020. $359,000 $352,000 March 29, 2020. $155,000 Segment and Related Information: one three six September 27, 2020 September 29, 2019 Three-Month Periods Ended Six-Month Periods Ended September 27, 2020 September 29, 2019 September 27, 2020 September 29, 2019 Bedding, blankets and accessories $ 13,042 $ 10,364 $ 23,059 $ 18,077 Bibs, bath, developmental toy, feeding, baby care and disposable products 8,617 8,196 14,805 16,425 Total net sales $ 21,659 $ 18,560 $ 37,864 $ 34,502 Inventory Valuation: densed consolidated statements of income and, therefore, have a significant impact on the amount of net income reported in the accounting periods. The basis of accounting for inventories is cost, which includes the direct supplier acquisition cost, duties, taxes and freight, and the indirect costs to design, develop, source and store the product until it is sold. Once cost has been determined, the Company's inventory is then stated at the lower of cost or net realizable value, with cost determined using the first first The determination of the indirect charges and their allocation to the Company's finished goods inventories is complex and requires significant management judgment and estimates. If management made different judgments or utilized different estimates, then differences would result in the valuation of the Company's inventories and in the amount and timing of the Company's cost of products sold and the resulting net income for the reporting period. On a periodic basis, management reviews its inventory quantities on hand for obsolescence, physical deterioration, changes in price levels and the existence of quantities on hand which may not no may not may Royalty Payments: $1.6 $1.3 three September 27, 2020 September 29, 2019, $2.8 $2.2 six September 27, 2020 September 29, 2019, Depreciation and Amortization: three eight five twenty Valuation of Long-Lived Assets and Identifiable Intangible Assets : may not Patent Costs: Provision for Income Taxes: The Company files income tax returns in the many jurisdictions in which it operates, including the U.S., several U.S. states and the People's Republic of China. The statute of limitations varies by jurisdiction; tax years open to federal or state audit or other adjustment as of September 27, 2020 March 29, 2020, March 31, 2019, April 1, 2018, April 2, 2017, April 3, 2016 March 30, 2014. Management evaluates items of income, deductions and credits reported on the Company's various federal and state income tax returns filed and recognizes the effect of positions taken on those income tax returns only if those positions are more likely than not 50% After considering all relevant information regarding the calculation of the state portion of its income tax provision, the Company believes that the technical merits of the tax position that the Company has taken with respect to state apportionment percentages would more likely than not $20,000 $31,000 three September 27, 2020 September 29, 2019, $33,000 $42,000 six September 27, 2020 September 29, 2019, The Company's policy is to accrue interest expense and penalties as appropriate on any estimated unrecognized tax liabilities as a charge to interest expense in the Company's consolidated statements of income. The Company accrued interest and penalties associated with its reserve for unrecognized tax liabilities during the three September 27, 2020 September 29, 2019 $14,000 $18,000, six September 27, 2020 September 29, 2019 $31,000 $29,000, No In December 2016, March 30, 2014, March 31, 2013, April 1, 2012 April 3, 2011. July 31, 2019, no March 31, 2013, April 1, 2012 April 3, 2011. $232,000 six September 29, 2019 $78,000 six September 29, 2019. In August 2020, March 31, 2019, April 1, 2018 April 2, 2017. As of October 27, 2020, March 30, 2014, March 31, 2019, April 1, 2018 April 2, 2017, not one not The Company recorded discrete income tax charges of $4,000 three September 27, 2020 September 29, 2019, $4,000 $6,000 six September 27, 2020 September 29, 2019, E arnings Per Share: Recently-Issued Accounting Standards : June 2016, No. 2016 13, Financial Instruments – Credit Losses (Topic 326 not No. 2016 13 ASU No. 2016 13 December 15, 2018. No. 2016 13 no December 15, 2019, November 15, 2019, No. 2019 10, Financial Instruments – Credit Losses (Topic 326 815 842 : Effective Dates No. 2016 13 first December 15, 2022. No. 2016 13 April 3, 2023. not No. 2016 13, not The Company has determined that all other ASU's issued which had become effective as of October 27, 2020, not |