IEH (IEHC) 10-Q 11 Feb 25 2025 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Dec. 31, 2024	Feb. 11, 2025
Document Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Transition Report	false
Entity Interactive Data Current	Yes
Amendment Flag	false
Document Period End Date	Dec. 31, 2024
Document Fiscal Year Focus	2025
Document Fiscal Period Focus	Q3
Entity Information [Line Items]
Entity Registrant Name	IEH Corporation
Entity Central Index Key	0000050292
Entity File Number	0-5278
Entity Tax Identification Number	13-5549348
Entity Incorporation, State or Country Code	NY
Current Fiscal Year End Date	--03-31
Entity Current Reporting Status	Yes
Entity Shell Company	false
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Contact Personnel [Line Items]
Entity Address, Address Line One	140 58th Street
Entity Address, Address Line Two	Suite 8E
Entity Address, City or Town	Brooklyn
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	11220
Entity Phone Fax Numbers [Line Items]
City Area Code	(718)
Local Phone Number	492-4440
Entity Listings [Line Items]
Trading Symbol	IEHC
Security Exchange Name	NONE
Title of 12(g) Security	Shares of common stock, $0.01 par value
Entity Common Stock, Shares Outstanding		2,383,251

Condensed Balance Sheets

Condensed Balance Sheets - USD ($)	Dec. 31, 2024	Mar. 31, 2024
Current assets:
Cash and cash equivalents	$ 9,041,167	$ 6,139,823
Accounts receivable, net	3,544,385	3,913,731
Inventories, net	7,589,249	8,731,618
Corporate income taxes receivable	1,787,234	2,199,174
Prepaid expenses and other current assets	77,086	187,984
Total current assets	22,039,121	21,172,330
Non-current assets:
Property, plant and equipment, net	2,996,367	3,340,615
Operating lease right-of-use assets	2,058,991	2,324,753
Security deposits	75,756	75,756
Total assets	27,170,235	26,913,454
Current liabilities:
Accounts payable	783,393	781,082
Customer advance payments	751,632	882,525
Operating lease liabilities	380,928	351,804
Other current liabilities	662,349	861,208
Total current liabilities	2,578,302	2,876,619
Operating lease liabilities, non-current	1,948,225	2,237,317
Total liabilities	4,526,527	5,113,936
Commitments and Contingencies (Note 9)
Shareholders’ Equity
Common Stock, $0.01 par value; 10,000,000 shares authorized; 2,380,251 shares issued and outstanding at December 31, 2024 and March 31, 2024	23,803	23,803
Additional paid-in capital	8,232,674	7,966,074
Retained earnings	14,387,231	13,809,641
Total Shareholders’ Equity	22,643,708	21,799,518
Total Liabilities and Shareholders’ Equity	$ 27,170,235	$ 26,913,454

Condensed Balance Sheets (Paren

Condensed Balance Sheets (Parentheticals) - $ / shares	Dec. 31, 2024	Mar. 31, 2024
Statement of Financial Position [Abstract]
Common stock, par value (in Dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized	10,000,000	10,000,000
Common stock, shares issued	2,380,251	2,380,251
Common stock, shares outstanding	2,380,251	2,380,251

Condensed Statements of Operati

Condensed Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2024	Dec. 31, 2023
Income Statement [Abstract]
Revenue	$ 7,217,616	$ 5,107,757	$ 21,663,717	$ 14,598,590
Costs and expenses:
Cost of products sold	5,569,467	4,479,750	16,074,065	12,615,605
Selling, general and administrative	1,594,721	1,379,996	4,655,872	4,758,979
Depreciation and amortization	183,514	217,200	557,691	648,022
Total operating expenses	7,347,702	6,076,946	21,287,628	18,022,606
Operating (loss) income	(130,086)	(969,189)	376,089	(3,424,016)
Other income:
Interest income, net	68,446	43,136	201,501	81,458
Total other income, net	68,446	43,136	201,501	81,458
(Loss) income before provision for income taxes	(61,640)	(926,053)	577,590	(3,342,558)
Provision for income taxes
Net (loss) income	$ (61,640)	$ (926,053)	$ 577,590	$ (3,342,558)
Net (loss) income per common share:
Basic (in Dollars per share)	$ (0.03)	$ (0.39)	$ 0.24	$ (1.41)
Diluted (in Dollars per share)	$ (0.03)	$ (0.39)	$ 0.24	$ (1.41)
Weighted-average number of common and common equivalent shares:
Basic (in Shares)	2,380,251	2,375,577	2,380,251	2,372,033
Diluted (in Shares)	2,380,251	2,375,577	2,439,006	2,372,033

Condensed Statement of Changes

Condensed Statement of Changes in Shareholders’ Equity (Unaudited) - USD ($)	Common Stock	Additional Paid-in Capital	Retained Earnings	Total
Balance at Mar. 31, 2023	$ 23,703	$ 7,566,324	$ 16,726,543	$ 24,316,570
Balance (in Shares) at Mar. 31, 2023	2,370,251
Stock-based compensation		129,600		129,600
Net income (loss)			(1,315,902)	(1,315,902)
Balance at Jun. 30, 2023	$ 23,703	7,695,924	15,410,641	23,130,268
Balance (in Shares) at Jun. 30, 2023	2,370,251
Balance at Mar. 31, 2023	$ 23,703	7,566,324	16,726,543	24,316,570
Balance (in Shares) at Mar. 31, 2023	2,370,251
Net income (loss)				(3,342,558)
Balance at Dec. 31, 2023	$ 23,803	7,932,174	13,383,985	21,339,962
Balance (in Shares) at Dec. 31, 2023	2,380,251
Balance at Jun. 30, 2023	$ 23,703	7,695,924	15,410,641	23,130,268
Balance (in Shares) at Jun. 30, 2023	2,370,251
Stock-based compensation		62,550		62,550
Net income (loss)			(1,100,603)	(1,100,603)
Balance at Sep. 30, 2023	$ 23,703	7,758,474	14,310,038	22,092,215
Balance (in Shares) at Sep. 30, 2023	2,370,251
Stock-based compensation		117,250		117,250
Exercise of stock options	$ 100	56,450		56,550
Exercise of stock options (in Shares)	10,000
Net income (loss)			(926,053)	(926,053)
Balance at Dec. 31, 2023	$ 23,803	7,932,174	13,383,985	21,339,962
Balance (in Shares) at Dec. 31, 2023	2,380,251
Balance at Mar. 31, 2024	$ 23,803	7,966,074	13,809,641	$ 21,799,518
Balance (in Shares) at Mar. 31, 2024	2,380,251			2,380,251
Stock-based compensation		125,100		$ 125,100
Net income (loss)			392,787	392,787
Balance at Jun. 30, 2024	$ 23,803	8,091,174	14,202,428	22,317,405
Balance (in Shares) at Jun. 30, 2024	2,380,251
Balance at Mar. 31, 2024	$ 23,803	7,966,074	13,809,641	$ 21,799,518
Balance (in Shares) at Mar. 31, 2024	2,380,251			2,380,251
Exercise of stock options (in Shares)
Net income (loss)				$ 577,590
Balance at Dec. 31, 2024	$ 23,803	8,232,674	14,387,231	$ 22,643,708
Balance (in Shares) at Dec. 31, 2024	2,380,251			2,380,251
Balance at Jun. 30, 2024	$ 23,803	8,091,174	14,202,428	$ 22,317,405
Balance (in Shares) at Jun. 30, 2024	2,380,251
Net income (loss)			246,443	246,443
Balance at Sep. 30, 2024	$ 23,803	8,091,174	14,448,871	22,563,848
Balance (in Shares) at Sep. 30, 2024	2,380,251
Stock-based compensation		141,500		141,500
Net income (loss)			(61,640)	(61,640)
Balance at Dec. 31, 2024	$ 23,803	$ 8,232,674	$ 14,387,231	$ 22,643,708
Balance (in Shares) at Dec. 31, 2024	2,380,251			2,380,251

Condensed Statements of Cash Fl

Condensed Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Cash flows from operating activities:
Net income (loss)	$ 577,590	$ (3,342,558)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
Depreciation and amortization	557,691	648,022
Stock-based compensation	266,600	309,400
Inventory obsolescence provision	327,475	134,238
Operating lease right-of-use assets	377,158	377,157
Changes in assets and liabilities:
Accounts receivable	369,346	(256,531)
Inventories	814,894	(467,367)
Corporate income taxes receivable	411,940	230,711
Prepaid expenses and other current assets	110,898	(39,621)
Accounts payable	2,311	(236,211)
Customer advance payments	(130,893)	14,482
Operating lease liabilities	(371,364)	(360,548)
Other current liabilities	(198,859)	(343,261)
Net cash provided by (used in) operating activities	3,114,787	(3,332,087)
Cash flows from investing activities:
Acquisition of property, plant and equipment	(213,443)	(129,186)
Net cash used in investing activities	(213,443)	(129,186)
Cash flows from financing activities:
Proceeds from exercise of stock options		56,550
Net cash provided by financing activities		56,550
Net increase (decrease) in cash and cash equivalents	2,901,344	(3,404,723)
Cash and cash equivalents - beginning of period	6,139,823	8,344,706
Cash and cash equivalents - end of period	9,041,167	4,939,983
Cash paid during the period for:
Interest		173
Income Taxes	$ 12,600	$ 3,090

Description of Business

Description of Business	9 Months Ended
	Dec. 31, 2024
Description of Business [Abstract]
DESCRIPTION OF BUSINESS	Note 1 DESCRIPTION OF BUSINESS: Overview IEH Corporation (hereinafter referred to as “IEH” or the “Company”) began operations in New York, New York in 1941 and was incorporated as a New York corporation in March 1943, when Louis Offerman founded L. Offerman Tool & Die with his two sons, Bernard and Seymour. The Company designs and manufactures Hyperboloid connectors that not only accommodate but exceed military and aerospace specification standards.

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Dec. 31, 2024
Summary of Significant Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Note 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Basis of Presentation The accompanying condensed financial statements and the related disclosures as of December 31, 2024, and for the three and nine months ended December 31, 2024 and 2023 are unaudited and have been prepared in accordance with accounting principles generally accepted in the United States, (“U.S. GAAP”), and the rules and regulations of the SEC for interim financial statements. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. These interim condensed financial statements should be read in conjunction with the audited financial statements and notes included in the Annual Report on Form 10-K for the fiscal year ended March 31, 2024, filed with the SEC on June 14, 2024. The balance sheet as of March 31, 2024 included herein was derived from the audited financial statements as of that date but does not include all disclosures including notes required by U.S. GAAP for complete financial statements. In the opinion of management, the condensed financial statements reflect all adjustments, consisting of normal and recurring adjustments, necessary for the fair presentation of the Company’s financial position as of December 31, 2024 and March 31, 2024 and its results of operations for the three and nine months ended December 31, 2024 and 2023. The results of operations for the interim periods are not necessarily indicative of the results to be expected for the fiscal year ended March 31, 2025, or any other interim period or future year or period. Revenue Recognition The core principle underlying Accounting Standards Codification (“ASC”) Topic 606 “Revenue from Contracts with Customers” (“ASC 606”) is to recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled to in exchange for those goods or services. ASC 606 sets out the following steps for an entity to follow when applying the core principle to its revenue generating transactions: ● Identify the contract with a customer ● Identify the performance obligations in the contract ● Determine the transaction price ● Allocate the transaction price to the performance obligations ● Recognize revenue when (or as) each performance obligation is satisfied The Company recognizes revenue and the related cost of products sold when the performance obligations are satisfied. The performance obligations are typically satisfied upon shipment of physical goods. In addition to the satisfaction of the performance obligations, the following conditions are required for revenue recognition: an arrangement exists, there is a fixed price, and collectability is reasonably assured. The Company does not offer any discounts, credits or other sales incentives. Historically, the Company has not had an issue with uncollectible accounts receivable. The Company will accept a return of defective products 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 provide a replacement at its own cost. Historically, returns and repairs have not been material. The Company’s disaggregated revenue by geographical location is as follows: For the Three Months Ended For the Nine Months Ended 2024 2023 2024 2023 Domestic $ 6,918,688 $ 4,462,937 $ 20,643,397 $ 13,023,842 International 298,928 644,820 1,020,320 1,574,748 Total $ 7,217,616 $ 5,107,757 $ 21,663,717 $ 14,598,590 The Company’s disaggregated revenue by industry as a percentage of total revenue is provided below: For the Three Months Ended For the Nine Months Ended 2024 2023 2024 2023 Industry % % % % Defense 60.8 46.4 65.7 57.0 Commercial Aerospace 18.7 42.9 19.1 29.7 Space 17.3 5.3 11.8 8.0 Other 3.2 5.4 3.4 5.3 100.0 100.0 100.0 100.0 Cash and Cash Equivalents Cash and cash equivalents represent highly liquid investments with original maturities of three months or less. The Company places its cash and cash equivalents with high credit quality financial institutions that may exceed federally insured amounts at times. As of December 31, 2024 and March 31, 2024, the Company had $0 and $3,500,000 in cash equivalents, respectively, consisting of certificates of deposit. As of December 31, 2024, and March 31, 2024, the Company’s cash and cash equivalents were $9,041,167 and $6,139,823, respectively. Inventories Inventories are comprised of raw materials, work-in-process and finished goods, and are stated at cost, on an average basis, which does not exceed net realizable value. The Company manufactures products pursuant to specific technical and contractual requirements. The Company 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 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. The Company’s allowance for obsolete inventory was $1,100,877 and $773,402 as of December 31, 2024 and March 31, 2024, respectively, and was reflected as a reduction of inventory. Net (Loss) Income Per Share The Company accounts for earnings per share pursuant to ASC Topic 260, “Earnings per Share”, which requires disclosure on the financial statements of “basic” and “diluted” earnings per share. Basic net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of common shares outstanding for the reporting period. Diluted net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of common shares outstanding plus common stock equivalents (if dilutive). Basic and diluted net income (loss) per common share is calculated as follows: For the Three Months Ended For the Nine Months Ended 2024 2023 2024 2023 Net (loss) income $ (61,640 ) $ (926,053 ) $ 577,590 $ (3,342,558 ) Net (loss) income per common share: Basic $ (0.03 ) $ (0.39 ) $ 0.24 $ (1.41 ) Diluted $ (0.03 ) $ (0.39 ) $ 0.24 $ (1.41 ) Weighted average number of common shares outstanding- basic 2,380,251 2,375,577 2,380,251 2,372,033 Dilutive effect of options to the extent that such options are determined to be in the money for the period - - 58,755 - Weighted average number of common shares outstanding-fully diluted 2,380,251 2,375,577 2,439,006 2,372,033 Potentially dilutive securities outlined in the table below have been excluded from the computation of diluted net loss per share because the effect of their inclusion would have been anti-dilutive. For the Three Months Ended For the Nine Months Ended 2024 2023 2024 2023 Potentially dilutive options to purchase common shares 572,217 492,217 314,523 492,217 Use of Estimates The preparation of financial statements in conformity with U.S. 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. The Company utilizes estimates with respect to determining the useful lives of fixed assets, the fair value of stock-based instruments, an incremental borrowing rate for determining the present value of lease payments, the calculation of inventory obsolescence, as well as determining the amount of the valuation allowance for deferred income tax assets, net. Actual amounts could differ from those estimates. Depreciation and Amortization The Company provides for depreciation and amortization on a straight-line basis over the estimated useful lives (5-7 years) of the related assets. Depreciation expense for the three months ended December 31, 2024 and 2023 was $183,514 and $217,200, respectively. Depreciation expense for the nine months ended December 31, 2024 and 2023 was $557,691 and $648,022, respectively. Stock-Based Compensation Compensation expense for stock options granted to directors, officers and key employees is based on the fair value of the award on the measurement date, which is the date of the grant. The expense is recognized ratably over the service period of the award. The fair value of stock options is estimated using the Black-Scholes valuation model. The fair value of any other stock awards is generally the market price of the Company’s common stock on the date of the grant. The Company determined the fair value of the stock option grants based upon the assumptions as provided below. For the Nine Months Ended 2024 2023 Weighted Average Stock Price $ 7.47 $ 7.06 Expected life (in years) 5.0 5.0 Expected volatility 52.30 % 55.2 % Dividend yield - % - % Weighted average risk-free interest rate, per annum 4.6 % 4.1 % Recent Accounting Standard Not Yet Adopted In December 2023, the Financial Accounting Standards Board issued Accounting Standards Update (“ASU”) 2023-09 – Improvements to Income Tax Disclosures, which enhances the transparency and decision usefulness of income tax disclosures. The standard is effective for public companies for annual periods beginning after December 15, 2024. Early adoption is available. The Company is still evaluating the full extent of the potential impact of the adoption of ASU 2023-09, but believes it will not have a material impact on its financial statements and disclosures. Subsequent Events The Company evaluated subsequent events and transactions that occurred after the balance sheet date up to the date that the financial statements were issued. The Company did not identify any subsequent events that would have required adjustment or disclosure in the financial statements.

Inventories

Inventories	9 Months Ended
	Dec. 31, 2024
Inventories [Abstract]
INVENTORIES	Note 3 INVENTORIES: Inventories are comprised of the following: As of December 31, March 31, Raw materials $ 6,795,149 $ 7,808,768 Work in progress 1,513,980 1,372,041 Finished goods 380,997 324,211 Allowance for obsolete inventory (1,100,877 ) (773,402 ) $ 7,589,249 $ 8,731,618

Other Current Liabilities

Other Current Liabilities	9 Months Ended
	Dec. 31, 2024
Other Current Liabilities [Abstract]
OTHER CURRENT LIABILITIES	Note 4 OTHER CURRENT LIABILITIES: Other current liabilities are comprised of the following: As of December 31, March 31, Payroll and vacation accruals $ 540,696 $ 731,642 Sales commissions 43,276 39,720 Other current liabilities 78,377 89,846 $ 662,349 $ 861,208

Leases

Leases	9 Months Ended
	Dec. 31, 2024
Leases [Abstract]
LEASES	Note 5 LEASES: Operating leases Leases classified as operating leases are included in operating lease right-of use assets, operating lease liabilities and operating lease liabilities, non-current, in the Company’s condensed balance sheets. Condensed balance sheet information related to our leases is presented below: As of Condensed Balance Sheet Location December 31, March 31, Operating leases: Right-of-use assets Operating lease right-of-use assets $ 2,058,991 $ 2,324,753 Right-of-use liabilities, current Operating lease liabilities, current $ 380,928 $ 351,804 Right-of-use liabilities, long-term Operating lease liabilities, $ 1,948,225 $ 2,237,317 The lease expense for the three months ended December 31, 2024 and 2023 was $144,070 and $142,613, respectively, and for the nine months ended December 31, 2024 and 2023 was $427,864 and $423,573, respectively, which was included in costs of product sold on the Company’s condensed statements of operations. In addition to the base rent, the Company pays insurance premiums and utility charges relating to the use of the premises. The Company considers its present facilities to be adequate for its present and anticipated future needs. The basic minimum annual rental payments remaining on these leases was $2,727,039 as of December 31, 2024. The weighted-average remaining lease term and the weighted average discount rate for operating leases were: As of December 31, March 31, Other information Weighted-average discount rate – operating leases 6.00 % 6.00 % Weighted-average remaining lease term – operating lease (in years) 5.2 5.8 The total remaining operating lease payments included in the measurement of lease liabilities on the Company’s condensed balance sheet as of December 31, 2024 was as follows: For the years ended March 31, Operating (Three months ending) March 31, 2025 $ 126,315 2026 519,036 2027 547,460 2028 563,891 2029 408,429 Thereafter 561,908 Total gross operating lease payments 2,727,039 Less: imputed interest (397,886 ) Total lease liabilities, reflecting present value of future minimum lease payments $ 2,329,153

Income Taxes

Income Taxes	9 Months Ended
	Dec. 31, 2024
Income Taxes [Abstract]
INCOME TAXES	Note 6 INCOME TAXES: The effective income tax rate for the three months ended December 31, 2024 and 2023 was a provision of 0% on loss before provision for income taxes of $61,640 and $926,053, respectively. The effective income tax rate for the nine months ended December 31, 2024 and 2023 was a provision of 0% on income before provision for income taxes of $577,590 and a loss before provision for income taxes of $3,342,558. The provision for income taxes of $0 $0

Equity Plans

Equity Plans	9 Months Ended
	Dec. 31, 2024
Equity Plans [Abstract]
EQUITY PLANS	Note 7 EQUITY PLANS: 2020 Equity Based Compensation Plan On November 18, 2020, the Board of Directors approved the Company’s 2020 Equity Based Compensation Plan (the “2020 Plan”) for submission to shareholders at the 2020 annual meeting of shareholders. On December 16, 2020, the Company’s shareholders approved the adoption of the 2020 Plan, which provides for the grant of stock options and restricted stock awards to purchase up to 750,000 shares of the Company’s common stock to award in the future as incentive compensation to employees, senior management and members of the Board of Directors of the Company. Options granted to employees under the 2020 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 2020 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 ten years from the day of the grant. The 2020 Plan also provide 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 not 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), which are designated as incentive stock options, and which become exercisable in any calendar year, shall not exceed $100,000. Stock-based compensation expense Stock-based compensation expense is recorded in selling, general and administrative expenses included in the condensed statements of operations. For the three months ended December 31, 2024 and 2023, stock-based compensation expense was $141,500 and $117,250, respectively. For the nine months ended December 31, 2024 and 2023, stock-based compensation expense was $266,600 and $309,400, respectively. As of December 31, 2024, there was no unrecognized compensation expense related to unamortized stock options. It is the Company’s policy that any unrecognized stock-based compensation cost would be adjusted for actual forfeitures as they occur. The following table provides the stock option activity for the nine months ended December 31, 2024: Shares Weighted Remaining Aggregate Balance as of April 1, 2024 502,217 $ 13.41 5.21 $ 4 Granted 70,000 $ 7.47 Exercised - - Forfeited or Expired - - Balance as of December 31, 2024 572,217 $ 12.69 5.08 $ 1,163 Exercisable as of December 31, 2024 572,217 $ 12.69 5.08 $ 1,163 The weighted average grant date fair value per share was $3.81 and $3.64 for the nine months ended December 31, 2024 and 2023, respectively. The aggregate intrinsic value in the table above represents the total pretax intrinsic value (i.e., the difference between the Company’s closing stock price on the last trading day of the period and the exercise price, times the number of shares) that would have been received by the option holders had all option holders exercised their in-the-money options on those dates.

Cash Bonus Plan

Cash Bonus Plan	9 Months Ended
	Dec. 31, 2024
Cash Bonus Plan [Abstract]
CASH BONUS PLAN	Note 8 CASH BONUS PLAN: In 1987, the Company adopted a cash bonus plan (the “Cash Bonus Plan”) for non-union, management and administration staff. Unless otherwise approved by the Company’s Compensation Committee of the Board of Directors, contributions to the Cash Bonus Plan will only be funded by the Company for payment of bonuses with respect to any fiscal year, when the Company is profitable for such fiscal year. As of December 31, 2024, and March 31, 2024, the Company’s accrued bonus was $287,600 and $150,000, respectively, which is included in other current liabilities on the accompanying condensed balance sheets. Bonus expense recorded for the three months ended December 31, 2024 and 2023 was $70,500 and $100,500, respectively. Bonus expense recorded for the nine months ended December 31, 2024 and 2023 was $338,954 and $301,500, respectively.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Dec. 31, 2024
Commitments and Contingencies [Abstract]
COMMITMENTS AND CONTINGENCIES	Note 9 COMMITMENTS AND CONTINGENCIES: Leases The Company maintains its operations in facilities located in both New York and Pennsylvania. On December 1, 2020, the Company entered into a 120-month extension of its lease agreement for an industrial building in Brooklyn, NY, expiring December 1, 2030. Monthly rent at inception was $20,400, and thereafter, such monthly rent escalates annually to a monthly rent of $28,426 for the final year of the lease term. The Company maintains a security deposit of $40,800, which is included in security deposits on the accompanying condensed balance sheets. On January 29, 2021, the Company entered into an 87-month lease agreement for an industrial building in Allentown, Pennsylvania, expiring March 30, 2028. Monthly rent at inception was $18,046, and thereafter, such monthly rent escalates annually to a monthly rent of $20,920 for the final year of the lease term. The Company maintains a security deposit of $35,040, which is included in security deposits on the accompanying condensed balance sheets. Multi-Employer Plan The Company has a collective bargaining multi-employer pension plan (“Multi-Employer Plan”) with the United Auto Workers of America, Local 259 (ID No. 136115077). The Multi-Employer Plan is covered by a collective bargaining agreement with the Company, which expires on March 31, 2027. The total contributions charged to operations under the provisions of the Multi-Employer Plan were $8,506 and $10,474 for the three months ended December 31, 2024 and 2023, and $26,268 and $35,089 for the nine months ended December 31, 2024 and 2023, respectively, and were reflected within cost of products sold included in the condensed statements of operations. 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. Employment Agreement – Chief Executive Officer and President On December 24, 2024, the Company entered into a new employment agreement with David Offerman, its Chief Executive Officer and President. The employment agreement with Mr. Offerman is effective as of January 1, 2025, and will expire on December 31, 2029. His prior employment agreement was scheduled to expire on December 31, 2024. A copy of the full text of such new employment agreement was filed with the SEC on December 31, 2024 as Exhibit 10.1 to the Company’s Current Report on Form 8-K, dated December 24, 2024.

Concentrations

Concentrations	9 Months Ended
	Dec. 31, 2024
Concentrations [Abstract]
CONCENTRATIONS	Note 10 CONCENTRATIONS: During the three months ended December 31, 2024, three customers accounted for 39.8% of the Company’s revenue, each represented 18.7%, 11.0% and 10.1% of revenue. During the three months ended December 31, 2023, two customers accounted for 33.1% of the Company’s revenue, each represented 19.8% and 13.3%, respectively. During the nine months ended December 31, 2024, three customers accounted for 45.9% of the Company’s revenue, each represented 18.2%, 17.4% and 10.3% of revenue. During the nine months ended December 31, 2023, two customers accounted for 22.7% of the Company’s revenue, each represented 11.6% and 11.1%, respectively. As of December 31, 2024, two customers accounted for 35.0% of accounts receivable, each represented 22.2% and 12.8% of accounts receivable. As of March 31, 2024, three customers accounted for 55.4% of accounts receivable, each represented 30.8%, 13.6% and 11.0% of accounts receivable. During the three months ended December 31, 2024, four vendors accounted for 52.3% of the Company’s purchases, each represented 13.3%, 13.1%, 13.0% and 12.9% of purchases. During the three months ended December 31, 2023, two vendors accounted for 27.1% of the Company’s purchases, each represented 13.6% and 13.5%, respectively. During the nine months ended December 31, 2024, four vendors accounted for 47.0% of the Company’s purchases, each represented 13.2%, 12.4%, 11.1% and 10.3% of purchases. During the nine months ended December 31, 2023, one vendor accounted for 12.3% of the Company’s purchases. As of December 31, 2024, one vendor accounted for 22.3% of accounts payable. As of March 31, 2024, two vendors accounted for 22.3% of accounts payable, each represented 12.1% and 10.2% of accounts payable.

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($)	3 Months Ended						9 Months Ended
	Dec. 31, 2024	Sep. 30, 2024	Jun. 30, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Dec. 31, 2024	Dec. 31, 2023
Pay vs Performance Disclosure
Net Income (Loss)	$ (61,640)	$ 246,443	$ 392,787	$ (926,053)	$ (1,100,603)	$ (1,315,902)	$ 577,590	$ (3,342,558)

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Dec. 31, 2024
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false
Rule 10b5-1 Arrangement Modified	false
Non-Rule 10b5-1 Arrangement Modified [Flag]	false

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	9 Months Ended
	Dec. 31, 2024
Summary of Significant Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying condensed financial statements and the related disclosures as of December 31, 2024, and for the three and nine months ended December 31, 2024 and 2023 are unaudited and have been prepared in accordance with accounting principles generally accepted in the United States, (“U.S. GAAP”), and the rules and regulations of the SEC for interim financial statements. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. These interim condensed financial statements should be read in conjunction with the audited financial statements and notes included in the Annual Report on Form 10-K for the fiscal year ended March 31, 2024, filed with the SEC on June 14, 2024. The balance sheet as of March 31, 2024 included herein was derived from the audited financial statements as of that date but does not include all disclosures including notes required by U.S. GAAP for complete financial statements. In the opinion of management, the condensed financial statements reflect all adjustments, consisting of normal and recurring adjustments, necessary for the fair presentation of the Company’s financial position as of December 31, 2024 and March 31, 2024 and its results of operations for the three and nine months ended December 31, 2024 and 2023. The results of operations for the interim periods are not necessarily indicative of the results to be expected for the fiscal year ended March 31, 2025, or any other interim period or future year or period.
Revenue Recognition	Revenue Recognition The core principle underlying Accounting Standards Codification (“ASC”) Topic 606 “Revenue from Contracts with Customers” (“ASC 606”) is to recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled to in exchange for those goods or services. ASC 606 sets out the following steps for an entity to follow when applying the core principle to its revenue generating transactions: ● Identify the contract with a customer ● Identify the performance obligations in the contract ● Determine the transaction price ● Allocate the transaction price to the performance obligations ● Recognize revenue when (or as) each performance obligation is satisfied The Company recognizes revenue and the related cost of products sold when the performance obligations are satisfied. The performance obligations are typically satisfied upon shipment of physical goods. In addition to the satisfaction of the performance obligations, the following conditions are required for revenue recognition: an arrangement exists, there is a fixed price, and collectability is reasonably assured. The Company does not offer any discounts, credits or other sales incentives. Historically, the Company has not had an issue with uncollectible accounts receivable. The Company will accept a return of defective products 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 provide a replacement at its own cost. Historically, returns and repairs have not been material. The Company’s disaggregated revenue by geographical location is as follows: For the Three Months Ended For the Nine Months Ended 2024 2023 2024 2023 Domestic $ 6,918,688 $ 4,462,937 $ 20,643,397 $ 13,023,842 International 298,928 644,820 1,020,320 1,574,748 Total $ 7,217,616 $ 5,107,757 $ 21,663,717 $ 14,598,590 The Company’s disaggregated revenue by industry as a percentage of total revenue is provided below: For the Three Months Ended For the Nine Months Ended 2024 2023 2024 2023 Industry % % % % Defense 60.8 46.4 65.7 57.0 Commercial Aerospace 18.7 42.9 19.1 29.7 Space 17.3 5.3 11.8 8.0 Other 3.2 5.4 3.4 5.3 100.0 100.0 100.0 100.0
Cash and Cash Equivalents	Cash and Cash Equivalents Cash and cash equivalents represent highly liquid investments with original maturities of three months or less. The Company places its cash and cash equivalents with high credit quality financial institutions that may exceed federally insured amounts at times. As of December 31, 2024 and March 31, 2024, the Company had $0 and $3,500,000 in cash equivalents, respectively, consisting of certificates of deposit. As of December 31, 2024, and March 31, 2024, the Company’s cash and cash equivalents were $9,041,167 and $6,139,823, respectively.
Inventories	Inventories Inventories are comprised of raw materials, work-in-process and finished goods, and are stated at cost, on an average basis, which does not exceed net realizable value. The Company manufactures products pursuant to specific technical and contractual requirements. The Company 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 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. The Company’s allowance for obsolete inventory was $1,100,877 and $773,402 as of December 31, 2024 and March 31, 2024, respectively, and was reflected as a reduction of inventory.
Net (Loss) Income Per Share	Net (Loss) Income Per Share The Company accounts for earnings per share pursuant to ASC Topic 260, “Earnings per Share”, which requires disclosure on the financial statements of “basic” and “diluted” earnings per share. Basic net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of common shares outstanding for the reporting period. Diluted net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of common shares outstanding plus common stock equivalents (if dilutive). Basic and diluted net income (loss) per common share is calculated as follows: For the Three Months Ended For the Nine Months Ended 2024 2023 2024 2023 Net (loss) income $ (61,640 ) $ (926,053 ) $ 577,590 $ (3,342,558 ) Net (loss) income per common share: Basic $ (0.03 ) $ (0.39 ) $ 0.24 $ (1.41 ) Diluted $ (0.03 ) $ (0.39 ) $ 0.24 $ (1.41 ) Weighted average number of common shares outstanding- basic 2,380,251 2,375,577 2,380,251 2,372,033 Dilutive effect of options to the extent that such options are determined to be in the money for the period - - 58,755 - Weighted average number of common shares outstanding-fully diluted 2,380,251 2,375,577 2,439,006 2,372,033 Potentially dilutive securities outlined in the table below have been excluded from the computation of diluted net loss per share because the effect of their inclusion would have been anti-dilutive. For the Three Months Ended For the Nine Months Ended 2024 2023 2024 2023 Potentially dilutive options to purchase common shares 572,217 492,217 314,523 492,217
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with U.S. 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. The Company utilizes estimates with respect to determining the useful lives of fixed assets, the fair value of stock-based instruments, an incremental borrowing rate for determining the present value of lease payments, the calculation of inventory obsolescence, as well as determining the amount of the valuation allowance for deferred income tax assets, net. Actual amounts could differ from those estimates.
Depreciation and Amortization	Depreciation and Amortization The Company provides for depreciation and amortization on a straight-line basis over the estimated useful lives (5-7 years) of the related assets. Depreciation expense for the three months ended December 31, 2024 and 2023 was $183,514 and $217,200, respectively. Depreciation expense for the nine months ended December 31, 2024 and 2023 was $557,691 and $648,022, respectively.
Stock-Based Compensation	Stock-Based Compensation Compensation expense for stock options granted to directors, officers and key employees is based on the fair value of the award on the measurement date, which is the date of the grant. The expense is recognized ratably over the service period of the award. The fair value of stock options is estimated using the Black-Scholes valuation model. The fair value of any other stock awards is generally the market price of the Company’s common stock on the date of the grant. The Company determined the fair value of the stock option grants based upon the assumptions as provided below. For the Nine Months Ended 2024 2023 Weighted Average Stock Price $ 7.47 $ 7.06 Expected life (in years) 5.0 5.0 Expected volatility 52.30 % 55.2 % Dividend yield - % - % Weighted average risk-free interest rate, per annum 4.6 % 4.1 %
Recent Accounting Standard Not Yet Adopted	Recent Accounting Standard Not Yet Adopted In December 2023, the Financial Accounting Standards Board issued Accounting Standards Update (“ASU”) 2023-09 – Improvements to Income Tax Disclosures, which enhances the transparency and decision usefulness of income tax disclosures. The standard is effective for public companies for annual periods beginning after December 15, 2024. Early adoption is available. The Company is still evaluating the full extent of the potential impact of the adoption of ASU 2023-09, but believes it will not have a material impact on its financial statements and disclosures.
Subsequent Events	Subsequent Events The Company evaluated subsequent events and transactions that occurred after the balance sheet date up to the date that the financial statements were issued. The Company did not identify any subsequent events that would have required adjustment or disclosure in the financial statements.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Dec. 31, 2024
Summary of Significant Accounting Policies [Abstract]
Schedule of Disaggregated Revenue by Geographical Location	The Company’s disaggregated revenue by geographical location is as follows: For the Three Months Ended For the Nine Months Ended 2024 2023 2024 2023 Domestic $ 6,918,688 $ 4,462,937 $ 20,643,397 $ 13,023,842 International 298,928 644,820 1,020,320 1,574,748 Total $ 7,217,616 $ 5,107,757 $ 21,663,717 $ 14,598,590
Schedule of Disaggregated Revenue by Industry as a Percentage of Total Revenue	The Company’s disaggregated revenue by industry as a percentage of total revenue is provided below: For the Three Months Ended For the Nine Months Ended 2024 2023 2024 2023 Industry % % % % Defense 60.8 46.4 65.7 57.0 Commercial Aerospace 18.7 42.9 19.1 29.7 Space 17.3 5.3 11.8 8.0 Other 3.2 5.4 3.4 5.3 100.0 100.0 100.0 100.0
Schedule of Basic and Diluted Net Income (Loss) Per Common Share	Basic and diluted net income (loss) per common share is calculated as follows: For the Three Months Ended For the Nine Months Ended 2024 2023 2024 2023 Net (loss) income $ (61,640 ) $ (926,053 ) $ 577,590 $ (3,342,558 ) Net (loss) income per common share: Basic $ (0.03 ) $ (0.39 ) $ 0.24 $ (1.41 ) Diluted $ (0.03 ) $ (0.39 ) $ 0.24 $ (1.41 ) Weighted average number of common shares outstanding- basic 2,380,251 2,375,577 2,380,251 2,372,033 Dilutive effect of options to the extent that such options are determined to be in the money for the period - - 58,755 - Weighted average number of common shares outstanding-fully diluted 2,380,251 2,375,577 2,439,006 2,372,033 For the Three Months Ended For the Nine Months Ended 2024 2023 2024 2023 Potentially dilutive options to purchase common shares 572,217 492,217 314,523 492,217
Schedule of Determined the Fair Value of the Stock Option Grants	The Company determined the fair value of the stock option grants based upon the assumptions as provided below. For the Nine Months Ended 2024 2023 Weighted Average Stock Price $ 7.47 $ 7.06 Expected life (in years) 5.0 5.0 Expected volatility 52.30 % 55.2 % Dividend yield - % - % Weighted average risk-free interest rate, per annum 4.6 % 4.1 %

Inventories (Tables)

Inventories (Tables)	9 Months Ended
	Dec. 31, 2024
Inventories [Abstract]
Schedule of Inventories are Comprised	Inventories are comprised of the following: As of December 31, March 31, Raw materials $ 6,795,149 $ 7,808,768 Work in progress 1,513,980 1,372,041 Finished goods 380,997 324,211 Allowance for obsolete inventory (1,100,877 ) (773,402 ) $ 7,589,249 $ 8,731,618

Other Current Liabilities (Tabl

Other Current Liabilities (Tables)	9 Months Ended
	Dec. 31, 2024
Other Current Liabilities [Abstract]
Schedule of Other Current Liabilities	Other current liabilities are comprised of the following: As of December 31, March 31, Payroll and vacation accruals $ 540,696 $ 731,642 Sales commissions 43,276 39,720 Other current liabilities 78,377 89,846 $ 662,349 $ 861,208

Leases (Tables)

Leases (Tables)	9 Months Ended
	Dec. 31, 2024
Leases [Abstract]
Schedule of Operating Leases	Condensed balance sheet information related to our leases is presented below: As of Condensed Balance Sheet Location December 31, March 31, Operating leases: Right-of-use assets Operating lease right-of-use assets $ 2,058,991 $ 2,324,753 Right-of-use liabilities, current Operating lease liabilities, current $ 380,928 $ 351,804 Right-of-use liabilities, long-term Operating lease liabilities, $ 1,948,225 $ 2,237,317 As of December 31, March 31, Other information Weighted-average discount rate – operating leases 6.00 % 6.00 % Weighted-average remaining lease term – operating lease (in years) 5.2 5.8
Schedule of Remaining Operating Lease Payments	The total remaining operating lease payments included in the measurement of lease liabilities on the Company’s condensed balance sheet as of December 31, 2024 was as follows: For the years ended March 31, Operating (Three months ending) March 31, 2025 $ 126,315 2026 519,036 2027 547,460 2028 563,891 2029 408,429 Thereafter 561,908 Total gross operating lease payments 2,727,039 Less: imputed interest (397,886 ) Total lease liabilities, reflecting present value of future minimum lease payments $ 2,329,153

Equity Plans (Tables)

Equity Plans (Tables)	9 Months Ended
	Dec. 31, 2024
Equity Plans [Abstract]
Schedule of Stock Option Activity	The following table provides the stock option activity for the nine months ended December 31, 2024: Shares Weighted Remaining Aggregate Balance as of April 1, 2024 502,217 $ 13.41 5.21 $ 4 Granted 70,000 $ 7.47 Exercised - - Forfeited or Expired - - Balance as of December 31, 2024 572,217 $ 12.69 5.08 $ 1,163 Exercisable as of December 31, 2024 572,217 $ 12.69 5.08 $ 1,163

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details) - USD ($)	3 Months Ended		9 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2024	Dec. 31, 2023	Mar. 31, 2024
Summary of Significant Accounting Policies [Line Items]
Cash equivalents	$ 0		$ 0		$ 3,500,000
Cash and cash equivalents	9,041,167		9,041,167		6,139,823
Allowance for obsolete inventory	1,100,877		1,100,877		$ 773,402
Depreciation and amortization	$ 183,514	$ 217,200	$ 557,691	$ 648,022
Minimum [Member]
Summary of Significant Accounting Policies [Line Items]
Estimated useful lives	5 years		5 years
Maximum [Member]
Summary of Significant Accounting Policies [Line Items]
Estimated useful lives	7 years		7 years

Summary of Significant Accoun_4

Summary of Significant Accounting Policies - Schedule of Disaggregated Revenue by Geographical Location (Details) - USD ($)	3 Months Ended		9 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2024	Dec. 31, 2023
Schedule of Disaggregated Revenue by Geographical Location [Line Items]
Revenue	$ 7,217,616	$ 5,107,757	$ 21,663,717	$ 14,598,590
Domestic [Member]
Schedule of Disaggregated Revenue by Geographical Location [Line Items]
Revenue	6,918,688	4,462,937	20,643,397	13,023,842
International [Member]
Schedule of Disaggregated Revenue by Geographical Location [Line Items]
Revenue	$ 298,928	$ 644,820	$ 1,020,320	$ 1,574,748

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Schedule of Disaggregated Revenue by Industry as a Percentage of Total Revenue (Details)	3 Months Ended		9 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2024	Dec. 31, 2023
Schedule of Disaggregated Revenue by Industry as a Percentage of Total Revenue [Line Items]
Percentage of revenue	100%	100%	100%	100%
Defense [Member]
Schedule of Disaggregated Revenue by Industry as a Percentage of Total Revenue [Line Items]
Percentage of revenue	60.80%	46.40%	65.70%	57%
Commercial Aerospace [Member]
Schedule of Disaggregated Revenue by Industry as a Percentage of Total Revenue [Line Items]
Percentage of revenue	18.70%	42.90%	19.10%	29.70%
Space [Member]
Schedule of Disaggregated Revenue by Industry as a Percentage of Total Revenue [Line Items]
Percentage of revenue	17.30%	5.30%	11.80%	8%
Other [Member]
Schedule of Disaggregated Revenue by Industry as a Percentage of Total Revenue [Line Items]
Percentage of revenue	3.20%	5.40%	3.40%	5.30%

Summary of Significant Accoun_6

Summary of Significant Accounting Policies - Schedule of Basic and Diluted Net Income (Loss) Per Common Share (Details) - USD ($)	3 Months Ended						9 Months Ended
	Dec. 31, 2024	Sep. 30, 2024	Jun. 30, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Dec. 31, 2024	Dec. 31, 2023
Schedule of Basic and Diluted Net Income (Loss) Per Common Share [Abstract]
Net (loss) income (in Dollars)	$ (61,640)	$ 246,443	$ 392,787	$ (926,053)	$ (1,100,603)	$ (1,315,902)	$ 577,590	$ (3,342,558)
Net (loss) income per common share:
Basic (in Dollars per share)	$ (0.03)			$ (0.39)			$ 0.24	$ (1.41)
Diluted (in Dollars per share)	$ (0.03)			$ (0.39)			$ 0.24	$ (1.41)
Weighted average number of common shares outstanding- basic	2,380,251			2,375,577			2,380,251	2,372,033
Dilutive effect of options to the extent that such options are determined to be in the money for the period							58,755
Weighted average number of common shares outstanding-fully diluted	2,380,251			2,375,577			2,439,006	2,372,033
Potentially dilutive options to purchase common shares	572,217			492,217			314,523	492,217

Summary of Significant Accoun_7

Summary of Significant Accounting Policies - Schedule of Determined the Fair Value of the Stock Option Grants (Details) - $ / shares	9 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Schedule of Determined the Fair Value of the Stock Option Grants [Abstract]
Weighted Average Stock Price (in Dollars per share)	$ 7.47	$ 7.06
Expected life (in years)	5 years	5 years
Expected volatility	52.30%	55.20%
Dividend yield
Weighted average risk-free interest rate, per annum	4.60%	4.10%

Inventories - Schedule of Inven

Inventories - Schedule of Inventories are Comprised (Details) - USD ($)	Dec. 31, 2024	Mar. 31, 2024
Inventories [Abstract]
Raw materials	$ 6,795,149	$ 7,808,768
Work in progress	1,513,980	1,372,041
Finished goods	380,997	324,211
Allowance for obsolete inventory	(1,100,877)	(773,402)
Total Inventories	$ 7,589,249	$ 8,731,618

Other Current Liabilities - Sch

Other Current Liabilities - Schedule of Other Current Liabilities (Details) - USD ($)	Dec. 31, 2024	Mar. 31, 2024
Other Current Liabilities [Abstract]
Payroll and vacation accruals	$ 540,696	$ 731,642
Sales commissions	43,276	39,720
Other current liabilities	78,377	89,846
Total other current liabilities	$ 662,349	$ 861,208

Leases (Details)

Leases (Details) - USD ($)	3 Months Ended		9 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2024	Dec. 31, 2023
Leases [Abstract]
Lease expense	$ 144,070	$ 142,613	$ 427,864	$ 423,573
Annual rental payments	$ 2,727,039		$ 2,727,039

Leases - Schedule of Operating

Leases - Schedule of Operating Leases (Details) - USD ($)	Dec. 31, 2024	Mar. 31, 2024
Disclosure Text Block Abstract
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration]	Operating Lease, Right-of-Use Asset	Operating Lease, Right-of-Use Asset
Operating Lease, Right-of-Use Asset	$ 2,058,991	$ 2,324,753
Operating Lease, Liability, Current, Statement of Financial Position [Extensible Enumeration]	Operating Lease, Liability, Current	Operating Lease, Liability, Current
Operating Lease, Liability, Current	$ 380,928	$ 351,804
Operating Lease, Liability, Noncurrent, Statement of Financial Position [Extensible Enumeration]	Operating Lease, Liability, Noncurrent	Operating Lease, Liability, Noncurrent
Operating Lease, Liability, Noncurrent	$ 1,948,225	$ 2,237,317
Operating Lease, Weighted Average Discount Rate, Percent	6%	6%
Operating Lease, Weighted Average Remaining Lease Term	5 years 2 months 12 days	5 years 9 months 18 days

Leases - Schedule of Remaining

Leases - Schedule of Remaining Operating Lease Payments (Details)	Dec. 31, 2024 USD ($)
Schedule of Remaining Operating Lease Payments [Abstract]
(Three months ending) March 31, 2025	$ 126,315
2026	519,036
2027	547,460
2028	563,891
2029	408,429
Thereafter	561,908
Total gross operating lease payments	2,727,039
Less: imputed interest	(397,886)
Total lease liabilities, reflecting present value of future minimum lease payments	$ 2,329,153

Income Taxes (Details)

Income Taxes (Details) - USD ($)	3 Months Ended		9 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2024	Dec. 31, 2023
Income Taxes [Abstract]
Effective income tax rate	0%	0%	0%	0%
Income (Loss) before provision for income taxes	$ (61,640)	$ (926,053)	$ 577,590	$ (3,342,558)
Provision for income taxes

Equity Plans (Details)

Equity Plans (Details) - USD ($)		3 Months Ended		9 Months Ended
	Dec. 16, 2020	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2024	Dec. 31, 2023
Equity Plans [Line Items]
Purchase of common stock (in Shares)				70,000
Incentive stock option percentage				10%
Fair market value percentage of common stock				110%
Aggregate fair market value of options granted				$ 100,000
Stock-based compensation expense		$ 141,500	$ 117,250	$ 266,600	$ 309,400
Weighted average grant date fair value per share (in Dollars per share)				$ 3.81	$ 3.64
2020 Equity Incentive Plan [Member]
Equity Plans [Line Items]
Purchase of common stock (in Shares)	750,000

Equity Plans - Schedule of Stoc

Equity Plans - Schedule of Stock Option Activity (Details) - USD ($)		9 Months Ended
	Apr. 01, 2024	Dec. 31, 2024
Schedule of Stock Option Activity [Abstract]
Shares, Granted		70,000
Weighted Avg. Exercise Price, Granted		$ 7.47
Shares, Exercised
Weighted Avg. Exercise Price, Exercised
Shares, Forfeited or Expired
Weighted Avg. Exercise Price, Forfeited or Expired
Shares, Balance	502,217	572,217
Weighted Avg. Exercise Price, Balance	$ 13.41	$ 12.69
Remaining Contractual Term (Years), Balance	5 years 2 months 15 days	5 years 29 days
Aggregate Intrinsic Value, Balance	$ 4	$ 1,163
Shares, Exercisable		572,217
Weighted Avg. Exercise Price, Exercisable		$ 12.69
Remaining Contractual Term (Years), Exercisable		5 years 29 days
Aggregate Intrinsic Value, Exercisable		$ 1,163

Cash Bonus Plan (Details)

Cash Bonus Plan (Details) - USD ($)	3 Months Ended		9 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2024	Dec. 31, 2023	Mar. 31, 2024
Cash Bonus Plan [Abstract]
Accrued bonus	$ 287,600		$ 287,600		$ 150,000
Bonus expense	$ 70,500	$ 100,500	$ 338,954	$ 301,500

Commitments and Contingencies (

Commitments and Contingencies (Details) - USD ($)					3 Months Ended		9 Months Ended
	Dec. 01, 2030	Mar. 30, 2028	Jan. 29, 2021	Dec. 01, 2020	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2024	Dec. 31, 2023
Commitments and Contingencies [Line Items]
Monthly inception rent			$ 18,046	$ 20,400
Security deposit			$ 35,040
Multi-Employer Plan					$ 8,506	$ 10,474	$ 26,268	$ 35,089
Forecast [Member]
Commitments and Contingencies [Line Items]
NY expirating date	Dec. 01, 2030
Escalates monthly rent	$ 28,426	$ 20,920
Security deposit	$ 40,800
PA lease expirating date		Mar. 30, 2028

Concentrations (Details)

Concentrations (Details)			3 Months Ended		9 Months Ended
	Dec. 31, 2024	Mar. 31, 2024	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2024	Dec. 31, 2023
Customer Concentration Risk [Member] | Customers [Member] | Revenue Benchmark [Member]
Concentrations [Line Items]
Concentration risk percentage			39.80%	33.10%	45.90%	22.70%
Customer Concentration Risk [Member] | Customers [Member] | Accounts Receivable [Member]
Concentrations [Line Items]
Concentration risk percentage	35%	55.40%
Customer Concentration Risk [Member] | Customer One [Member] | Revenue Benchmark [Member]
Concentrations [Line Items]
Concentration risk percentage			18.70%	19.80%	18.20%	11.60%
Customer Concentration Risk [Member] | Customer One [Member] | Accounts Receivable [Member]
Concentrations [Line Items]
Concentration risk percentage	22.20%	30.80%
Customer Concentration Risk [Member] | Customers Two [Member] | Revenue Benchmark [Member]
Concentrations [Line Items]
Concentration risk percentage			11%	13.30%	17.40%	11.10%
Customer Concentration Risk [Member] | Customers Two [Member] | Accounts Receivable [Member]
Concentrations [Line Items]
Concentration risk percentage	12.80%	13.60%
Customer Concentration Risk [Member] | Customers Three [Member] | Revenue Benchmark [Member]
Concentrations [Line Items]
Concentration risk percentage			10.10%		10.30%
Customer Concentration Risk [Member] | Customers Three [Member] | Accounts Receivable [Member]
Concentrations [Line Items]
Concentration risk percentage		11%
Vendor Concentration Risk [Member] | Purchase Benchmark [Member] | Vendors [Member]
Concentrations [Line Items]
Concentration risk percentage			52.30%	27.10%	47%
Vendor Concentration Risk [Member] | Purchase Benchmark [Member] | Vendors One [Member]
Concentrations [Line Items]
Concentration risk percentage			13.30%	13.60%	13.20%	12.30%
Vendor Concentration Risk [Member] | Purchase Benchmark [Member] | Vendors Two [Member]
Concentrations [Line Items]
Concentration risk percentage			13.10%	13.50%	12.40%
Vendor Concentration Risk [Member] | Purchase Benchmark [Member] | Vendors Three [Member]
Concentrations [Line Items]
Concentration risk percentage			13%		11.10%
Vendor Concentration Risk [Member] | Purchase Benchmark [Member] | Vendors Four [Member]
Concentrations [Line Items]
Concentration risk percentage			12.90%		10.30%
Vendor Concentration Risk [Member] | Accounts Payable [Member] | Vendors [Member]
Concentrations [Line Items]
Concentration risk percentage		22.30%
Vendor Concentration Risk [Member] | Accounts Payable [Member] | Vendors One [Member]
Concentrations [Line Items]
Concentration risk percentage	22.30%	12.10%
Vendor Concentration Risk [Member] | Accounts Payable [Member] | Vendors Two [Member]
Concentrations [Line Items]
Concentration risk percentage		10.20%