IEH (IEHC) 10-Q 9 Feb 15 2015 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
	Dec. 26, 2014
Document And Entity Information
Entity Registrant Name	IEH CORPORATION
Entity Central Index Key	50292
Document Type	10-Q
Document Period End Date	26-Dec-14
Amendment Flag	FALSE
Current Fiscal Year End Date	-24
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding	2,303,468
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2015

BALANCE_SHEETS_Unaudited

BALANCE SHEETS (Unaudited) (USD $)	Dec. 26, 2014	Mar. 28, 2014
CURRENT ASSETS:
Cash	$1,424,576	$1,733,460
Accounts receivable, less allowances for doubtful accounts of $11,562 at December 26, 2014 and March 28, 2014	2,262,810	1,655,930
Inventories (Note 3)	5,824,500	4,581,432
Excess payments to accounts receivable factor (Note 6)	733,763	630,059
Prepaid expenses and other current assets (Note 4)	525,841	780,173
Total Current Assets	10,771,490	9,381,054
PROPERTY, PLANT AND EQUIPMENT, less accumulated depreciation and amortization of $8,171,206 at December 26, 2014 and $7,939,106 at March 28, 2014 (Note 5)	1,719,428	1,576,476
OTHER ASSETS:
Other assets	55,302	46,284
Total Assets	12,546,220	11,003,814
CURRENT LIABILITIES:
Accounts payable	133,529	267,599
Accrued corporate income taxes	367,711	96,169
Other current liabilities (Note 7)	562,328	559,143
Total Current Liabilities	1,063,568	922,911
Total Liabilities	1,063,568	922,911
STOCKHOLDERS' EQUITY:
Common stock, $.01 par value; 10,000,000 shares authorized; 2,303,468 shares issued and outstanding at December 26, 2014 and March 28, 2014	23,035	23,035
Capital in excess of par value	2,744,573	2,744,573
Retained earnings (Note 8)	8,715,044	7,313,295
Total Stockholders' Equity	11,482,652	10,080,903
Total Liabilities and Stockholders' Equity	$12,546,220	$11,003,814

BALANCE_SHEETS_Unaudited_Paren

BALANCE SHEETS (Unaudited) (Parenthetical) (USD $)	Dec. 26, 2014	Mar. 28, 2014
BALANCE SHEETS [Abstract]
Allowances for doubtful accounts	$11,562	$11,562
Accumulated depreciation and amortization	$8,171,206	$7,939,106
Common stock, par value	$0.01	$0.01
Common stock, shares authorized	10,000,000	10,000,000
Common stock, shares issued	2,303,468	2,303,468
Common stock, shares outstanding	2,303,468	2,303,468

STATEMENTS_OF_OPERATIONS_Unaud

STATEMENTS OF OPERATIONS (Unaudited) (USD $)	3 Months Ended		9 Months Ended
Share data in Thousands, except Per Share data, unless otherwise specified	Dec. 26, 2014	Dec. 27, 2013	Dec. 26, 2014	Dec. 27, 2013
STATEMENTS OF OPERATIONS [Abstract]
REVENUE, net sales	$4,726,915	$3,664,070	$12,564,148	$11,770,051
COSTS AND EXPENSES
Cost of products sold	2,843,956	2,521,753	7,779,857	7,467,662
Selling, general and administrative	717,366	718,086	1,977,215	1,994,722
Interest expense	5,252	4,500	13,282	17,201
Depreciation	75,000	62,100	232,100	187,000
COSTS AND EXPENSES	3,641,574	3,306,439	10,002,454	9,666,585
OPERATING INCOME	1,085,341	357,631	2,561,694	2,103,466
OTHER INCOME	254	149	609	54,546
INCOME BEFORE INCOME TAXES	1,085,595	357,780	2,562,303	2,158,012
PROVISION FOR INCOME TAXES	491,256	167,226	1,160,554	960,898
NET INCOME	$594,339	$190,554	$1,401,749	$1,197,114
BASIC AND DILUTED EARNINGS PER SHARE (Note 2)	$0.26	$0.08	$0.61	$0.52
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING (in thousands)	2,303	2,303	2,303	2,303

STATEMENTS_OF_CASH_FLOWS_Unaud

STATEMENTS OF CASH FLOWS (Unaudited) (USD $)	9 Months Ended
	Dec. 26, 2014	Dec. 27, 2013
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$1,401,749	$1,197,114
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation	232,100	187,000
Changes in assets and liabilities:
(Increase) in accounts receivable	-606,880	-43,832
(Increase) in inventories	-1,243,068	-280,197
Decrease in prepaid expenses and other current assets	254,332	172,494
(Increase) in other assets	-9,018	-9,027
Increase (decrease) in accounts payable	-134,070	279,371
Increase (decrease) in other current liabilities	3,185	-14,319
Increase in accrued corporate income taxes	271,542	40,159
(Decrease) in workers compensation assessment		-68,995
Total adjustments	-1,231,877	262,654
NET CASH PROVIDED BY OPERATING ACTIVITIES	169,872	1,459,768
CASH FLOWS FROM INVESTING ACTIVITIES:
Acquisition of fixed assets	-375,052	-264,328
NET CASH (USED) BY INVESTING ACTIVITIES	-375,052	-264,328
CASH FLOWS FROM FINANCING ACTIVITIES:
(Increase) in excess payments to accounts receivable factor	-103,704	-380,734
NET CASH (USED) BY FINANCING ACTIVITIES	-103,704	-380,734
INCREASE (DECREASE) IN CASH	-308,884	814,706
CASH, beginning of period	1,733,460	415,857
CASH, end of period	1,424,576	1,230,563
Cash paid during the nine months for:
Interest	13,282	17,201
Income Taxes	$594,000	$810,000

INTERIM_RESULTS_AND_BASIS_OF_P

INTERIM RESULTS AND BASIS OF PRESENTATION	9 Months Ended
	Dec. 26, 2014
INTERIM RESULTS AND BASIS OF PRESENTATION [Abstract]
INTERIM RESULTS AND BASIS OF PRESENTATION	Note 1-	INTERIM RESULTS AND BASIS OF PRESENTATION:
	The accompanying unaudited financial statements as of December 26, 2014 and December 27, 2013 and for the nine and three months then ended have been prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) for interim financial information and with the instructions to Form 10-Q. In the opinion of management, the unaudited financial statements have been prepared on the same basis as the annual financial statements and reflect all adjustments, which include only normal recurring adjustments, necessary to present fairly the financial position as of December 26, 2014 and December 27, 2013 and the results of operations and cash flows for the nine and three months then ended. The financial data and other information disclosed in these notes to the interim financial statements related to these periods are unaudited. The results for the nine and three months ended December 26, 2014, are not necessarily indicative of the results to be expected for any subsequent quarter or the entire fiscal year. The balance sheet at March 28, 2014 has been derived from the audited financial statements at that date.
	Certain information and footnote disclosures normally included in financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”). The Company believes, however, that the disclosures in this report are adequate to make the information presented not misleading in any material respect. The accompanying financial statements should be read in conjunction with the audited financial statements and notes thereto of IEH Corporation for the fiscal year ended March 28, 2014 included in the Company's Annual Report on Form 10-K as filed with the SEC and the attached Management's Discussion and Analysis of Financial Condition and Results of Operations.

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Dec. 26, 2014
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Note 2-	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES:
	Description of Business:
	The Company designs, develops and manufactures printed circuit connectors for high performance applications. We have also developed a high performance plastic circular connector line. All of our products utilize the HYPERBOLOID contact design, a rugged high-reliability contact system ideally suited for high-stress environments. We are the only independent producer of HYPERBOLOID in the United States.
	Our customers consist of OEM's (Original Equipment Manufacturers), companies manufacturing medical equipment, and distributors who resell our products to OEMs. We sell our products directly and through regional representatives located in all regions of the United States, Canada, Israel, India, various Pacific Rim countries, South Korea and the European Union (EU).
	The customers of the Company services are in the following markets: Government, Military, Aerospace, Medical, Automotive, Industrial, Test Equipment and Commercial Electronics. The Company appears on the Military Qualified Product Listing “QPL” to MIL-DTL-55302 and supply customer requested modifications to this specification. Sales to the Commercial Electronic and Military markets were 35% and 58%, respectively, of the Company's net sales for the year ended March 28, 2014. The Company's offering of “QPL” items has recently been expanded to include additional products.
	In order to remain competitive, the Company has an internal program to upgrade, add and maintain machinery, review material costs and increase labor force productivity. We recently purchased several machines to increase the productivity of certain processes. This will help us meet this goal.
	Business New Product Development:
	The Company is sought after by many of its customers to design and manufacture custom connectors. This has created many new products that are innovative designs and employ new technologies. The Company continues to be successful because of its ability to assist its customers and create a new design, including engineering drawing packages, in a relatively short period of time. We will continue to support our customers to the best of our ability.
	The circular product line of connectors introduced several years ago for the medical industry continues to be very rewarding for the Company. The line has been expanded to include connector cable assemblies utilizing the circular connectors.
	A new product line featuring high density connectors is being added to the Company's product offering. This offering should be available within the next few months. The Company expects the new product line to bring additional revenue.
	The standard printed circuit board connectors we produce are continually being expanded and utilized in many of the military programs being built today. We have recently received approval for additional products that we can offer under the Military Qualified Product Listing “QPL.”
	Accounting Period:
	The Company maintains an accounting period based upon a 52-53 week year, which ends on the nearest Friday in business days to March 31. The year ended March 28, 2014 was comprised of 52 weeks.
	Revenue Recognition:
	Revenues are recognized at the shipping date of the Company's products. The Company has historically adopted the shipping terms that title to merchandise passes to the customer at the shipping point (FOB Shipping Point). At this juncture, title has passed, the Company has recognized the sale, inventory has been relieved, and the customer has been invoiced. The Company does not offer any discounts, credits or other sales incentives.
	The Company's policy with respect to customer returns and allowances as well as product warranty is as follows:
	The Company will accept a return of defective product within one year from shipment for repair or replacement at the Company's option. If the product is repairable, the Company at its own cost, will repair and return it to the customer. If unrepairable, the Company will either offer an allowance against payment or will reimburse the customer for the total cost of product.
	Most of the Company's products are custom ordered by customers for a specific use. The Company provides engineering services as part of the relationship with its customers in developing the custom product. The Company is not obligated to provide such engineering service to its customers. The Company does not invoice its customers separately for these services.
	Inventories:
	Inventories are stated at cost, on a first-in, first-out basis which does not exceed market value.
	The Company manufactures products pursuant to specific technical and contractual requirements.
	The Company historically purchases material in excess of its requirements to avail itself of favorable pricing as well as the possibility of receiving additional orders from customers. This excess may result in material not being used in subsequent periods, which may result in this material being deemed obsolete.
	The Company annually reviews its purchase and usage activity of its inventory of parts as well as work in process and finished goods to determine which items of inventory have become obsolete within the framework of current and anticipated orders. The Company based upon historical experience has determined that if a part has not been used and purchased or an item of finished goods has not been sold in three years, it is deemed to be obsolete. The Company estimates which materials may be obsolete and which products in work in process or finished goods may be sold at less than cost. A periodic adjustment, based upon historical experience, is made to inventory in recognition of this impairment.
	Concentration of Credit Risk:
	Financial instruments which potentially subject the Company to concentrations of credit risk consist primarily of cash, cash equivalents and accounts receivable.
	Under the provisions of the Dodd-Frank Wall Street Reform and Consumer Protection Act that was signed into law on July 21, 2010, the Federal Deposit Insurance Corporation (FDIC) will permanently insure all accounts maintained with each financial institution up to $250,000 in the aggregate.
	As of December 26, 2014, the Company had funds on deposit in the amount of $1,424,576 in one financial institution comprised of the following:
	Non-interest bearing accounts		$	662,937
	Interest bearing account			761,639
			$	1,424,576
	The Company has not experienced any losses in such accounts and believes its cash balances are not exposed to any significant risk.
	Property, Plant and Equipment:
	Property, plant and equipment are stated at cost less accumulated depreciation and amortization. The Company provides for depreciation and amortization using the Double Declining Balance method over the estimated useful lives (5-7 years) of the related assets.
	Maintenance and repair expenditures are charged to operations, and renewals and betterments are capitalized. Items of property, plant and equipment, which are sold, retired or otherwise disposed of, are removed from the asset and accumulated depreciation or amortization accounts. Any gain or loss thereon is either credited or charged to operations.
	Income Taxes:
	The Company follows the policy of treating investment tax credits as a reduction in the provision for federal income tax in the year in which the credit arises or may be utilized. Deferred income taxes arise from temporary differences resulting from different depreciation methods used for financial and income tax purposes. The Company has adopted the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 740, Income Taxes, which includes the provisions of Statement of Financial Accounting Standards (“SFAS”) No. 109, “Accounting for Income Taxes.”
	Net Income Per Share:
	The Company has adopted the provisions of ASC Topic 260, Earnings per Share, which includes the provisions of SFAS No. 128, “Earnings Per Share,” which requires the disclosure of “basic” and “diluted” earnings (loss) per share. Basic earnings per share is computed by dividing net income by the weighted average number of common shares outstanding during each period. Diluted earnings per share is similar to basic earnings per share except that the weighted average number of common shares outstanding is increased to reflect the dilutive effect of potential common shares, such as those issuable upon the exercise of stock or warrants, as if they had been issued. For the nine months ended December 26, 2014 and December 27, 2013, respectively, there were no items of potential dilution that would impact on the computation of diluted earnings or loss per share.
	Fair Value of Financial Instruments:
	The carrying value of the Company's financial instruments, consisting of accounts receivable, accounts payable, and borrowings, approximate their fair value due to the relatively short maturity (three months) of these instruments.
	Use of Estimates:
	The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, revenues and expenses, and disclosure of contingent assets and liabilities at the date of the financial statements. Actual amounts could differ from those estimates.
	Impairment of Long-Lived Assets:
	The Company has adopted the provisions of ASC Topic, 360, Property, Plant and Equipment-Impairment or Disposal of Long-Lived Assets which includes the provisions of SFAS No. 144, “Accounting for The Impairment or Disposal of Long-Lived Assets,” and requires that long-lived assets and certain identifiable intangibles to be held and used by an entity be reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. The Company has adopted SFAS No. 144. There were no long-lived asset impairments recognized by the Company for the nine months ended December 26, 2014 and December 27, 2013, respectively.
	Reporting Comprehensive Income:
	The Company has adopted the provisions of ASC Topic, 220, Comprehensive Income which includes the provisions of SFAS No. 130, “Reporting Comprehensive Income.” This Statement established standards for reporting and display of comprehensive income and its components (revenues, expenses, gains and losses) in an entity's financial statements. This Statement requires an entity to classify items of other comprehensive income by their nature in a financial statement and display the accumulated balance of other comprehensive income separately from retained earnings and additional paid-in capital in the equity section of a statement of balance sheet. There were no material items of comprehensive income to report for the nine months ended December 26, 2014 and December 27, 2013, respectively.
	Segment Information:
	The Company has adopted the provisions of ASC Topic, 280, Segment Reporting which includes the provisions of SFAS No. 131, “Disclosures About Segment of An Enterprise and Related Information.” This Statement requires public enterprises to report financial and descriptive information about its reportable operating segments and establishes standards for related disclosures about product and services, geographic areas, and major customers. The adoption of ASC Topic 280 did not affect the Company's presentation of its results of operations or financial position.
	Research and Development:
	The Company provides personalized engineering services to its customers by designing connectors for specific customer applications. The employment of electromechanical engineers is the anticipated cornerstone of the Company's future growth. The Company maintains a testing laboratory where its engineers experiment with new connector designs based on changes in technology and in an attempt to create innovative, more efficient connector designs.
	The Company did not expend any funds on nor receive any revenues related to customer sponsored research and development activities relating to the development of new designs, techniques and the improvement of existing design during the nine months ended December 26, 2014 and December 27, 2013, respectively.
	Effect of New Accounting Pronouncements:
	In February 2013, the FASB issued ASU 2013-02, "Comprehensive Income (Topic 220), Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income". The amendments do not change the current requirements for reporting net income or other comprehensive income in financial statements. However, the amendments require an entity to provide information about the amounts reclassified out of accumulated other comprehensive income by component. In addition, an entity is required to present, either on the face of the statement where net income is presented or in the notes, significant amounts reclassified out of accumulated other comprehensive income by the respective line items of net income but only if the amount reclassified is required under U.S. GAAP to be reclassified to net income in its entirety in the same reporting period. For other amounts that are not required under U.S. GAAP to be reclassified in their entirety to net income, an entity is required to cross-reference to other disclosures required under U.S. GAAP that provide additional detail about those amounts. The pronouncement is effective for fiscal years and interim periods ending after December 15, 2012. The adoption of this pronouncement did not have a material effect on our Company's financial position or results of operations.
	In October 2012, the FASB issued ASU 2012-04 "Technical Corrections and Improvements." This ASU makes certain technical correction to the FASB Accounting Standards Codification. The new guidance will be effective for fiscal years beginning after December 15, 2012. The adoption of the new amendments did not have a significant impact on our financial statements.
	In July, 2012, the FASB issued ASU 2012-02, "Intangibles - Goodwill and Other (Topic). ASU 2012-02 amends the required annual impairment testing of indefinite-lived intangible assets by providing an entity an option to first assess qualitative factors to determine whether it is more likely than not that the fair value of the indefinite-lived asset is less than its carrying amount. If, after assessing the totality of events and circumstances, an entity determines it is not more likely than not that the fair value of the indefinite-lived asset is less than its carrying amount, then performing the two-step impairment test under Topic 350-30 is unnecessary. However, if an entity concludes otherwise, then it is required to perform the impairment testing under Topic 350-30-35-18F by calculating the fair value of the reporting unit and comparing the results with the carrying amount. If the fair value exceeds the carrying amount, then the entity must perform the second step test of measuring the amount of the impairment test under Topic 350-30-35-19. An entity has the option to bypass the qualitative assessment and proceed directly to the two step goodwill impairment test. Additionally, the entity has the option to resume with the qualitative testing in any subsequent period.
	The pronouncement is effective for annual and interim impairment tests performed for fiscal years beginning after September 15, 2012 and early adoption is permitted. Our Company's adoption of the new standard did not have a material effect on our Company's financial position or results of operations.
	In December 2011, the FASB issued ASU 2011-11 "Disclosures about Offsetting Assets and Liabilities". Under the new guidance entities must disclose both gross information and net information on instruments and transactions eligible for offset on the balance sheet in accordance with the offsetting guidance in ASC 210-20-45 or ASC 815-10-45, and instruments and transactions subject to an agreement similar to a master netting arrangement. The new guidance will be effective for the Company beginning April 1, 2013. The adoption of these amendments did not have a significant impact on our Company's financial statements.
	Other accounting standards that have been issued or proposed by the FASB or other standards-setting bodies that do not require adoption until a future date are not expected to have a material impact on our Company's financial statements upon adoption.

INVENTORIES

INVENTORIES	9 Months Ended
	Dec. 26, 2014
INVENTORIES [Abstract]
INVENTORIES	Note 3-	INVENTORIES:
	Inventories are stated at cost, on a first-in, first-out basis, which does not exceed market value.
	The Company manufactures products pursuant to specific technical and contractual requirements. The Company historically purchases material in excess of its requirements to avail itself of favorable pricing as well as the possibility of receiving additional orders from customers. This excess may result in material not being used in subsequent periods, which may result in this material being deemed obsolete.
	The Company annually reviews its purchase and usage activity of its inventory of parts as well as work in process and finished goods to determine which items of inventory have become obsolete within the framework of current and anticipated orders. The Company based upon historical experience has determined that if a part has not been used and purchased or an item of finished goods has not been sold in three years, it is deemed to be obsolete.
	The Company estimates which materials may be obsolete and which products in work in process or finished goods may be sold at less than cost. A periodic adjustment, based upon historical experience, is made to inventory in recognition of this impairment.
	Inventories were comprised of the following:
			Dec. 26,		March 28,
			2014		2014
	Raw materials		$	3,376,137	$	2,655,600
	Work in progress			1,502,169		1,181,575
	Finished goods			946,194		744,257
			$	5,824,500	$	4,581,432

PREPAID_EXPENSES_AND_OTHER_CUR

PREPAID EXPENSES AND OTHER CURRENT ASSETS	9 Months Ended
	Dec. 26, 2014
PREPAID EXPENSES AND OTHER CURRENT ASSETS [Abstract]
PREPAID EXPENSES AND OTHER CURRENT ASSETS	Note 4-	PREPAID EXPENSES AND OTHER CURRENT ASSETS:
	Prepaid expenses and other current assets were comprised of the following:
			Dec. 26,		March 28,
			2014		2014
	Prepaid insurance		$	2,903	$	5,735
	Prepaid corporate taxes			484,823		774,438
	Other current assets			38,115		—
			$	525,841	$	780,173

PROPERTY_PLANT_AND_EQUIPMENT

PROPERTY, PLANT AND EQUIPMENT	9 Months Ended
	Dec. 26, 2014
PROPERTY, PLANT AND EQUIPMENT [Abstract]
PROPERTY, PLANT AND EQUIPMENT	Note 5-	PROPERTY, PLANT AND EQUIPMENT:
	Property, plant and equipment were comprised of the following:
			Dec. 26,			March 28,
			2014			2014
	Computers		$	438,024		$	315,500
	Leasehold improvements			822,842			792,657
	Machinery and equipment			5,416,849			5,341,123
	Tools and dies			3,032,284			2,887,274
	Furniture and fixture			171,585			169,978
	Website development cost			9,050			9,050
				9,890,634			9,515,582
	Less: accumulated depreciation and amortization			(8,171,206	)		(7,939,106	)
			$	1,719,428		$	1,576,476

ACCOUNTS_RECEIVABLE_FINANCING

ACCOUNTS RECEIVABLE FINANCING	9 Months Ended
	Dec. 26, 2014
ACCOUNTS RECEIVABLE FINANCING [Abstract]
ACCOUNTS RECEIVABLE FINANCING	Note 6-	ACCOUNTS RECEIVABLE FINANCING:
	The Company entered into an accounts receivable financing agreement with a non-bank lending institution (“Factor”) whereby it can borrow up to 80 percent of its eligible receivables (as defined in such financing agreement) at an interest rate of 2.5% above JP Morgan Chase's publicly announced rate with a minimum rate of 12% per annum. The financing agreement has an initial term of one year and will automatically renew for successive one-year terms, unless terminated by the Company or the Factor upon receiving 60 days prior notice. Funds advanced by the Factor are secured by the Company's accounts receivable and inventories.
	At December 26, 2014, the Company had reported excess payments to the Factor resulting in overpayments of $733,763, which the Company will apply against future borrowings. These excess payments are reported in the accompanying financial statements as of December 26, 2014 as “Excess payments to accounts receivable factor.” As of March 28, 2014, the Company had reported excess payments to the Factor of $630,059.

OTHER_CURRENT_LIABILITIES

OTHER CURRENT LIABILITIES	9 Months Ended
	Dec. 26, 2014
OTHER CURRENT LIABILITIES [Abstract]
OTHER CURRENT LIABILITIES	Note 7-	OTHER CURRENT LIABILITIES:
	Other current liabilities were comprised of the following:
			Dec. 26,		March 28,
			2014		2014
	Payroll and vacation accruals		$	443,343	$	496,388
	Sales commissions			58,129		46,758
	Insurance			55,856		6,487
	Other			5,000		9,510
			$	562,328	$	559,143

CHANGES_IN_STOCKHOLDERS_EQUITY

CHANGES IN STOCKHOLDERS' EQUITY	9 Months Ended
	Dec. 26, 2014
CHANGES IN STOCKHOLDERS' EQUITY [Abstract]
CHANGES IN STOCKHOLDERS' EQUITY	Note 8-	CHANGES IN STOCKHOLDERS' EQUITY:
	The accumulated retained earnings increased by $1,401,749, which represents the net income for the nine months ended December 26, 2014. Accordingly, the Company reported accumulated retained earnings of $8,715,044 as of December 26, 2014.

2011_EQUITY_INCENTIVE_PLAN

2011 EQUITY INCENTIVE PLAN	9 Months Ended
	Dec. 26, 2014
2011 EQUITY INCENTIVE PLAN [Abstract]
2011 EQUITY INCENTIVE PLAN	Note 9-	2011 EQUITY INCENTIVE PLAN:
	On August 31, 2011, the Company's shareholders approved the adoption of the Company's 2011 Equity Incentive Plan (“2011 Plan”) to provide for the grant of stock options and restricted stock awards to purchase up to 750,000 shares of the Company's common stock to all employees, consultants and other eligible participants including senior management and members of the Board of Directors of the Company. The 2011 Plan replaced the prior 2002 Employee Stock Option Plan which had expired in accordance with its terms.
	Options granted to employees under the 2011 Plan may be designated as options which qualify for incentive stock option treatment under Section 422A of the Internal Revenue Code, or options which do not qualify (non-qualified stock options).
	Under the 2011 Plan, the exercise price of an option designated as an incentive stock option shall not be less than the fair market value of the Company's common stock on the day the option is granted. In the event an option designated as an incentive stock option is granted to a ten percent (10%) or greater shareholder, such exercise price shall be at least 110 percent (110%) of the fair market value of the Company's common stock and the option must not be exercisable after the expiration of five years from the day of the grant. The 2011 Plan also provides that holders of options that wish to pay for the exercise price of their options with shares of the Company's common stock must have beneficially owned such stock for at least six months prior to the exercise date.
	Exercise prices of non-incentive stock options may be less than the fair market value of the Company's common stock.
	The aggregate fair market value of shares subject to options granted to a participant(s), that are designated as incentive stock options, and which become exercisable in any calendar year, shall not exceed $100,000. As of December 26, 2014, no options or restricted stock awards had been granted under the 2011 Plan.

CASH_BONUS_PLAN

CASH BONUS PLAN	9 Months Ended
	Dec. 26, 2014
CASH BONUS PLAN [Abstract]
CASH BONUS PLAN	Note 10-	CASH BONUS PLAN:
	In 1987, the Company adopted a cash bonus plan (“Cash Bonus Plan”) for executive officers. Contributions to the Cash Bonus Plan are made by the Company only after pre-tax operating profits exceed $150,000 for a fiscal year, and then to the extent of 10% of the excess of the greater of $150,000 or 25% of pre-tax operating profits. Accordingly, the Company has accrued a contribution provision of $241,200 for the nine months ended December 26, 2014. For the year ended March 28, 2014, the Company's contribution was $189,600.

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Dec. 26, 2014
COMMITMENTS AND CONTINGENCIES [Abstract]
COMMITMENTS AND CONTINGENCIES	Note 11-	COMMITMENTS AND CONTINGENCIES:
	The Company leases space for its corporate offices (including its manufacturing facility) at 140 58th Street, Suite 8E, Brooklyn, New York. The lease term runs from December 1, 2010 through November 30, 2020. The basic minimum annual rentals are as follows:
	Fiscal year ending March:
	2015		$	163,240
	2016			168,120
	2017			173,180
	2018			178,360
	2019			183,720
	Thereafter			317,840
			$	1,184,460
	The rental expense for the nine months ended December 26, 2014 was $121,230 and $118,070 for the nine months ended December 27, 2013.
	The Company has a collective bargaining multi-employer pension plan (“Multi-Employer Plan”) with the United Auto Workers of America, Local 259 (“UAW”). Contributions are made by the Company in accordance with a negotiated labor contract and are based on the number of covered employees employed per month. With the passage of the Multi-Employer Pension Plan Amendment Act of 1990 (the “1990 Act”), the Company may become subject to liabilities in excess of contributions made under the collective bargaining agreement. Generally, these are contingent upon termination, withdrawal, or partial withdrawal from the Multi-Employer Plan.
	The Company has not taken any action to terminate, withdraw or partially withdraw from the Multi-Employer Plan, nor does it intend to do so in the future. Under the 1990 Act, liabilities would be based upon the Company's proportional share of the Multi-Employer Plan's unfunded vested benefits which is currently not available. The amount of accumulated benefits and net assets of such Plan also is not currently available to the Company. The total contributions charged to operations under the provisions of the Multi-Employer Plan were $93,266 for the nine months ended December 26, 2014 and $80,726 for the nine months ended December 27, 2013.

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Dec. 26, 2014
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]
Accounting Period	Accounting Period:
	The Company maintains an accounting period based upon a 52-53 week year, which ends on the nearest Friday in business days to March 31. The year ended March 28, 2014 was comprised of 52 weeks.
Revenue Recognition	Revenue Recognition:
	Revenues are recognized at the shipping date of the Company's products. The Company has historically adopted the shipping terms that title to merchandise passes to the customer at the shipping point (FOB Shipping Point). At this juncture, title has passed, the Company has recognized the sale, inventory has been relieved, and the customer has been invoiced. The Company does not offer any discounts, credits or other sales incentives.
	The Company's policy with respect to customer returns and allowances as well as product warranty is as follows:
	The Company will accept a return of defective product within one year from shipment for repair or replacement at the Company's option. If the product is repairable, the Company at its own cost, will repair and return it to the customer. If unrepairable, the Company will either offer an allowance against payment or will reimburse the customer for the total cost of product.
	Most of the Company's products are custom ordered by customers for a specific use. The Company provides engineering services as part of the relationship with its customers in developing the custom product. The Company is not obligated to provide such engineering service to its customers. The Company does not invoice its customers separately for these services.
Inventories	Inventories:
	Inventories are stated at cost, on a first-in, first-out basis which does not exceed market value.
	The Company manufactures products pursuant to specific technical and contractual requirements.
	The Company historically purchases material in excess of its requirements to avail itself of favorable pricing as well as the possibility of receiving additional orders from customers. This excess may result in material not being used in subsequent periods, which may result in this material being deemed obsolete.
	The Company annually reviews its purchase and usage activity of its inventory of parts as well as work in process and finished goods to determine which items of inventory have become obsolete within the framework of current and anticipated orders. The Company based upon historical experience has determined that if a part has not been used and purchased or an item of finished goods has not been sold in three years, it is deemed to be obsolete. The Company estimates which materials may be obsolete and which products in work in process or finished goods may be sold at less than cost. A periodic adjustment, based upon historical experience, is made to inventory in recognition of this impairment.
Concentration of Credit Risk	Concentration of Credit Risk:
	Financial instruments which potentially subject the Company to concentrations of credit risk consist primarily of cash, cash equivalents and accounts receivable.
	Under the provisions of the Dodd-Frank Wall Street Reform and Consumer Protection Act that was signed into law on July 21, 2010, the Federal Deposit Insurance Corporation (FDIC) will permanently insure all accounts maintained with each financial institution up to $250,000 in the aggregate.
	As of December 26, 2014, the Company had funds on deposit in the amount of $1,424,576 in one financial institution comprised of the following:
	Non-interest bearing accounts	$	662,937
	Interest bearing account		761,639
		$	1,424,576
	The Company has not experienced any losses in such accounts and believes its cash balances are not exposed to any significant risk.
Property, Plant and Equipment	Property, Plant and Equipment:
	Property, plant and equipment are stated at cost less accumulated depreciation and amortization. The Company provides for depreciation and amortization using the Double Declining Balance method over the estimated useful lives (5-7 years) of the related assets.
	Maintenance and repair expenditures are charged to operations, and renewals and betterments are capitalized. Items of property, plant and equipment, which are sold, retired or otherwise disposed of, are removed from the asset and accumulated depreciation or amortization accounts. Any gain or loss thereon is either credited or charged to operations.
Income Taxes	Income Taxes:
	The Company follows the policy of treating investment tax credits as a reduction in the provision for federal income tax in the year in which the credit arises or may be utilized. Deferred income taxes arise from temporary differences resulting from different depreciation methods used for financial and income tax purposes. The Company has adopted the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 740, Income Taxes, which includes the provisions of Statement of Financial Accounting Standards (“SFAS”) No. 109, “Accounting for Income Taxes.”
Net Income Per Share	Net Income Per Share:
	The Company has adopted the provisions of ASC Topic 260, Earnings per Share, which includes the provisions of SFAS No. 128, “Earnings Per Share,” which requires the disclosure of “basic” and “diluted” earnings (loss) per share. Basic earnings per share is computed by dividing net income by the weighted average number of common shares outstanding during each period. Diluted earnings per share is similar to basic earnings per share except that the weighted average number of common shares outstanding is increased to reflect the dilutive effect of potential common shares, such as those issuable upon the exercise of stock or warrants, as if they had been issued. For the nine months ended December 26, 2014 and December 27, 2013, respectively, there were no items of potential dilution that would impact on the computation of diluted earnings or loss per share.
Fair Value of Financial Instruments	Fair Value of Financial Instruments:
	The carrying value of the Company's financial instruments, consisting of accounts receivable, accounts payable, and borrowings, approximate their fair value due to the relatively short maturity (three months) of these instruments.
Use of Estimates	Use of Estimates:
	The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, revenues and expenses, and disclosure of contingent assets and liabilities at the date of the financial statements. Actual amounts could differ from those estimates.
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets:
	The Company has adopted the provisions of ASC Topic, 360, Property, Plant and Equipment-Impairment or Disposal of Long-Lived Assets which includes the provisions of SFAS No. 144, “Accounting for The Impairment or Disposal of Long-Lived Assets,” and requires that long-lived assets and certain identifiable intangibles to be held and used by an entity be reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. The Company has adopted SFAS No. 144. There were no long-lived asset impairments recognized by the Company for the nine months ended December 26, 2014 and December 27, 2013, respectively.
Reporting Comprehensive Income	Reporting Comprehensive Income:
	The Company has adopted the provisions of ASC Topic, 220, Comprehensive Income which includes the provisions of SFAS No. 130, “Reporting Comprehensive Income.” This Statement established standards for reporting and display of comprehensive income and its components (revenues, expenses, gains and losses) in an entity's financial statements. This Statement requires an entity to classify items of other comprehensive income by their nature in a financial statement and display the accumulated balance of other comprehensive income separately from retained earnings and additional paid-in capital in the equity section of a statement of balance sheet. There were no material items of comprehensive income to report for the nine months ended December 26, 2014 and December 27, 2013, respectively.
Segment Information	Segment Information:
	The Company has adopted the provisions of ASC Topic, 280, Segment Reporting which includes the provisions of SFAS No. 131, “Disclosures About Segment of An Enterprise and Related Information.” This Statement requires public enterprises to report financial and descriptive information about its reportable operating segments and establishes standards for related disclosures about product and services, geographic areas, and major customers. The adoption of ASC Topic 280 did not affect the Company's presentation of its results of operations or financial position.
Research and Development	Research and Development:
	The Company provides personalized engineering services to its customers by designing connectors for specific customer applications. The employment of electromechanical engineers is the anticipated cornerstone of the Company's future growth. The Company maintains a testing laboratory where its engineers experiment with new connector designs based on changes in technology and in an attempt to create innovative, more efficient connector designs.
	The Company did not expend any funds on nor receive any revenues related to customer sponsored research and development activities relating to the development of new designs, techniques and the improvement of existing design during the nine months ended December 26, 2014 and December 27, 2013, respectively.
Effect of New Accounting Pronouncements	Effect of New Accounting Pronouncements:
	In February 2013, the FASB issued ASU 2013-02, "Comprehensive Income (Topic 220), Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income". The amendments do not change the current requirements for reporting net income or other comprehensive income in financial statements. However, the amendments require an entity to provide information about the amounts reclassified out of accumulated other comprehensive income by component. In addition, an entity is required to present, either on the face of the statement where net income is presented or in the notes, significant amounts reclassified out of accumulated other comprehensive income by the respective line items of net income but only if the amount reclassified is required under U.S. GAAP to be reclassified to net income in its entirety in the same reporting period. For other amounts that are not required under U.S. GAAP to be reclassified in their entirety to net income, an entity is required to cross-reference to other disclosures required under U.S. GAAP that provide additional detail about those amounts. The pronouncement is effective for fiscal years and interim periods ending after December 15, 2012. The adoption of this pronouncement did not have a material effect on our Company's financial position or results of operations.
	In October 2012, the FASB issued ASU 2012-04 "Technical Corrections and Improvements." This ASU makes certain technical correction to the FASB Accounting Standards Codification. The new guidance will be effective for fiscal years beginning after December 15, 2012. The adoption of the new amendments did not have a significant impact on our financial statements.
	In July, 2012, the FASB issued ASU 2012-02, "Intangibles - Goodwill and Other (Topic). ASU 2012-02 amends the required annual impairment testing of indefinite-lived intangible assets by providing an entity an option to first assess qualitative factors to determine whether it is more likely than not that the fair value of the indefinite-lived asset is less than its carrying amount. If, after assessing the totality of events and circumstances, an entity determines it is not more likely than not that the fair value of the indefinite-lived asset is less than its carrying amount, then performing the two-step impairment test under Topic 350-30 is unnecessary. However, if an entity concludes otherwise, then it is required to perform the impairment testing under Topic 350-30-35-18F by calculating the fair value of the reporting unit and comparing the results with the carrying amount. If the fair value exceeds the carrying amount, then the entity must perform the second step test of measuring the amount of the impairment test under Topic 350-30-35-19. An entity has the option to bypass the qualitative assessment and proceed directly to the two step goodwill impairment test. Additionally, the entity has the option to resume with the qualitative testing in any subsequent period.
	The pronouncement is effective for annual and interim impairment tests performed for fiscal years beginning after September 15, 2012 and early adoption is permitted. Our Company's adoption of the new standard did not have a material effect on our Company's financial position or results of operations.
	In December 2011, the FASB issued ASU 2011-11 "Disclosures about Offsetting Assets and Liabilities". Under the new guidance entities must disclose both gross information and net information on instruments and transactions eligible for offset on the balance sheet in accordance with the offsetting guidance in ASC 210-20-45 or ASC 815-10-45, and instruments and transactions subject to an agreement similar to a master netting arrangement. The new guidance will be effective for the Company beginning April 1, 2013. The adoption of these amendments did not have a significant impact on our Company's financial statements.
	Other accounting standards that have been issued or proposed by the FASB or other standards-setting bodies that do not require adoption until a future date are not expected to have a material impact on our Company's financial statements upon adoption.

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	9 Months Ended
	Dec. 26, 2014
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]
Schedule of funds on deposit	Non-interest bearing accounts	$	662,937
	Interest bearing account		761,639
		$	1,424,576

INVENTORIES_Tables

INVENTORIES (Tables)	9 Months Ended
	Dec. 26, 2014
INVENTORIES [Abstract]
Schedule of inventories		Dec. 26,		March 28,
		2014		2014
	Raw materials	$	3,376,137	$	2,655,600
	Work in progress		1,502,169		1,181,575
	Finished goods		946,194		744,257
		$	5,824,500	$	4,581,432

PREPAID_EXPENSES_AND_OTHER_CUR1

PREPAID EXPENSES AND OTHER CURRENT ASSETS (Tables)	9 Months Ended
	Dec. 26, 2014
PREPAID EXPENSES AND OTHER CURRENT ASSETS [Abstract]
Schedule of prepaid expenses and other current assets		Dec. 26,		March 28,
		2014		2014
	Prepaid insurance	$	2,903	$	5,735
	Prepaid corporate taxes		484,823		774,438
	Other current assets		38,115		—
		$	525,841	$	780,173

PROPERTY_PLANT_AND_EQUIPMENT_T

PROPERTY, PLANT AND EQUIPMENT (Tables)	9 Months Ended
	Dec. 26, 2014
PROPERTY, PLANT AND EQUIPMENT [Abstract]
Schedule of property, plant and equipment		Dec. 26,			March 28,
		2014			2014
	Computers	$	438,024		$	315,500
	Leasehold improvements		822,842			792,657
	Machinery and equipment		5,416,849			5,341,123
	Tools and dies		3,032,284			2,887,274
	Furniture and fixture		171,585			169,978
	Website development cost		9,050			9,050
			9,890,634			9,515,582
	Less: accumulated depreciation and amortization		(8,171,206	)		(7,939,106	)
		$	1,719,428		$	1,576,476

OTHER_CURRENT_LIABILITIES_Tabl

OTHER CURRENT LIABILITIES (Tables)	9 Months Ended
	Dec. 26, 2014
OTHER CURRENT LIABILITIES [Abstract]
Schedule of other current liabilities		Dec. 26,		March 28,
		2014		2014
	Payroll and vacation accruals	$	443,343	$	496,388
	Sales commissions		58,129		46,758
	Insurance		55,856		6,487
	Other		5,000		9,510
		$	562,328	$	559,143

COMMITMENTS_AND_CONTINGENCIES_

COMMITMENTS AND CONTINGENCIES (Tables)	9 Months Ended
	Dec. 26, 2014
COMMITMENTS AND CONTINGENCIES [Abstract]
Schedule of basic minimum annual rental payments	Fiscal year ending March:
	2015	$	163,240
	2016		168,120
	2017		173,180
	2018		178,360
	2019		183,720
	Thereafter		317,840
		$	1,184,460

SUMMARY_OF_SIGNIFICANT_ACCOUNT3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) (USD $)	9 Months Ended	12 Months Ended
	Dec. 26, 2014	Mar. 28, 2014
	Weeks
Company's net sales percentage to commercial electronic markets		35.00%
Company's net sales percentage to military markets		58.00%
Number of weeks in fiscal period	52
FDIC coverage of deposits	$250,000
Minimum [Member]
Number of weeks in fiscal period	52
Maximum [Member]
Number of weeks in fiscal period	53
Property, Plant and Equipment [Member] | Minimum [Member]
Useful lives of property plant and equipment	5 years
Property, Plant and Equipment [Member] | Maximum [Member]
Useful lives of property plant and equipment	7 years

SUMMARY_OF_SIGNIFICANT_ACCOUNT4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) (USD $)	Dec. 26, 2014	Mar. 28, 2014	Dec. 27, 2013	Mar. 29, 2013
Funds on deposit:
Non-interest bearing accounts	$662,937
Interest bearing account	761,639
Cash	$1,424,576	$1,733,460	$1,230,563	$415,857

INVENTORIES_Details

INVENTORIES (Details) (USD $)	Dec. 26, 2014	Mar. 28, 2014
Outstanding Inventory
Raw Materials	$3,376,137	$2,655,600
Work in Progress	1,502,169	1,181,575
Finished Goods	946,194	744,257
Inventories	$5,824,500	$4,581,432

PREPAID_EXPENSES_AND_OTHER_CUR2

PREPAID EXPENSES AND OTHER CURRENT ASSETS (Details) (USD $)	Dec. 26, 2014	Mar. 28, 2014
PREPAID EXPENSES AND OTHER CURRENT ASSETS [Abstract]
Prepaid Insurance	$2,903	$5,735
Prepaid corporate taxes	484,823	774,438
Other current assets	38,115
Prepaid expenses and other current assets	$525,841	$780,173

PROPERTY_PLANT_AND_EQUIPMENT_D

PROPERTY, PLANT AND EQUIPMENT (Details) (USD $)	Dec. 26, 2014	Mar. 28, 2014
Property, Plant and Equipment, Gross	$9,890,634	$9,515,582
Accumulated depreciation and amortization	-8,171,206	-7,939,106
PROPERTY, PLANT AND EQUIPMENT, NET	1,719,428	1,576,476
Computers [Member]
Property, Plant and Equipment, Gross	438,024	315,500
Leasehold Improvements [Member]
Property, Plant and Equipment, Gross	822,842	792,657
Machinery and Equipment [Member]
Property, Plant and Equipment, Gross	5,416,849	5,341,123
Tools and Dies [Member]
Property, Plant and Equipment, Gross	3,032,284	2,887,274
Furniture and Fixture [Member]
Property, Plant and Equipment, Gross	171,585	169,978
Website Development Cost [Member]
Property, Plant and Equipment, Gross	$9,050	$9,050

ACCOUNTS_RECEIVABLE_FINANCING_

ACCOUNTS RECEIVABLE FINANCING (Details Narrative) (USD $)	9 Months Ended
	Dec. 26, 2014	Mar. 28, 2014
ACCOUNTS RECEIVABLE FINANCING [Abstract]
Financing agreement - percentage of eligible receivables that may be borrowed	80.00%
Interest rate above JPMC rate, ceiling	2.50%
Interest rate floor	12.00%
Financing agreement term (years)	1 year
Financing agreement notice (days)	60 days
Excess payments to accounts receivable factor (Note 6)	$733,763	$630,059

OTHER_CURRENT_LIABILITIES_Deta

OTHER CURRENT LIABILITIES (Details) (USD $)	Dec. 26, 2014	Mar. 28, 2014
Other Current Liabilities
Payroll and vacation accruals	$443,343	$496,388
Sales commissions	58,129	46,758
Insurance	55,856	6,487
Other	5,000	9,510
Other Current Liabilities	$562,328	$559,143

CHANGES_IN_STOCKHOLDERS_EQUITY1

CHANGES IN STOCKHOLDERS' EQUITY (Details Narrative) (USD $)	3 Months Ended		9 Months Ended
	Dec. 26, 2014	Dec. 27, 2013	Dec. 26, 2014	Dec. 27, 2013	Mar. 28, 2014
CHANGES IN STOCKHOLDERS' EQUITY [Abstract]
Net income	$594,339	$190,554	$1,401,749	$1,197,114
Accumulated retained earnings	$8,715,044		$8,715,044		$7,313,295

2011_EQUITY_INCENTIVE_PLAN_Det

2011 EQUITY INCENTIVE PLAN (Details Narrative) (USD $)	Dec. 26, 2014
2011 EQUITY INCENTIVE PLAN [Abstract]
Number of Stock Options and Restricted Stock Awards authorized under 2011 Equity Incentive Plan	750,000
Incentive stock options, granted to shareholder holdings (percent)	10.00%
Incentive stock options, exercise price as compared to fair market value (percent) to majority shareholder	110.00%
FMV of shares subject to options granted to participants and designated as incentive stock options, maximum amount	$100,000

CASH_BONUS_PLAN_Details_Narrat

CASH BONUS PLAN (Details Narrative) (USD $)	9 Months Ended	12 Months Ended
	Dec. 26, 2014	Mar. 28, 2014
CASH BONUS PLAN [Abstract]
Cash Bonus plan, threshold of pre-tax operating profits	$150,000
Cash Bonus plan, contribution tier 1	10.00%
Cash Bonus plan, contribution tier 2	25.00%
Cash Bonus plan, contribution	$241,200	$189,600

COMMITMENTS_AND_CONTINGENCIES_1

COMMITMENTS AND CONTINGENCIES (Details Narrative) (USD $)	9 Months Ended
	Dec. 26, 2014	Dec. 27, 2013
COMMITMENTS AND CONTINGENCIES [Abstract]
Rental expense	$121,230	$118,070
Pension plan contributions	$93,266	$80,726

COMMITMENTS_AND_CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES (Details) (USD $)	Dec. 26, 2014
COMMITMENTS AND CONTINGENCIES [Abstract]
2015	$163,240
2016	168,120
2017	173,180
2018	178,360
2019	183,720
Thereafter	317,840
Total	$1,184,460