ADM Tronics Unlimited (ADMT) 10-Q 22 Nov 21 2022 Q2 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	6 Months Ended
	Sep. 30, 2021	Nov. 22, 2021
Document Information [Line Items]
Entity Central Index Key	0000849401
Entity Registrant Name	ADM TRONICS UNLIMITED, INC.
Amendment Flag	false
Current Fiscal Year End Date	--03-31
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2022
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2021
Document Transition Report	false
Entity File Number	0-17629
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	22-1896032
Entity Address, Address Line One	224-S Pegasus Ave
Entity Address, City or Town	Northvale
Entity Address, State or Province	NJ
Entity Address, Postal Zip Code	07647
City Area Code	201
Local Phone Number	767-6040
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		67,588,504

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($)	Sep. 30, 2021	Mar. 31, 2021
Current assets:
Cash and cash equivalents	$ 1,264,488	$ 1,546,950
Accounts receivable, net of allowance for doubtful accounts of $250,000 and $50,000 at September 30, 2021 and March 31, 2020, respectively	1,024,710	1,153,684
Inventories	296,288	227,234
Prepaid expenses and other current assets	60,993	47,039
Total current assets	2,646,479	2,974,907
Other Assets:
Property and equipment, net of accumulated depreciation of $196,820 and $181,289 at September 30, 2021 and March 31, 2021, respectively	6,740	22,271
Operating lease right-of-use asset, net of accumulated depreciation of $266,832 and $225,781 at September 30, 2021 and March 31, 2021, respectively	554,188	595,240
Accounts receivable - long-term portion	116,913	139,496
Accounts receivable-related party, net of allowance for doubtful accounts of $250,000 at September 30, 2021 and March 31, 2021, respectively	80,090	80,090
Inventories - long-term portion	211,634	211,634
Intangible assets, net of accumulated amortization of $18,311 and $16,871 at September 30, 2021 and March 31, 2021, respectively	17,483	18,923
Other assets	90,538	90,538
Deferred tax asset	1,231,000	1,081,000
Total other assets	2,308,586	2,239,192
Total assets	4,955,065	5,214,099
Current liabilities:
PPP loans	190,227	288,257
Line of credit	253,742	226,413
Warrant liability	287,844	0
Operating lease liability-current	73,399	71,591
Accounts payable	313,363	364,305
Accrued expenses and other current liabilities	129,328	130,384
Customer deposits	246,232	293,638
Due to stockholder	79,040	89,391
Total current liabilities	1,573,175	1,463,979
Long-term liabilities
PPP loan, net of current liabilities	162,040	425,285
Operating lease liability	529,452	566,609
Total long-term liabilities	691,492	991,894
Total liabilities	2,264,667	2,455,873
Stockholders' equity:
Preferred stock, $.01 par value; 5,000,000 shares authorized, no shares issued and outstanding	0	0
Common stock, $0.0005 par value; 150,000,000 shares authorized, 67,588,504 shares issued and outstanding	33,794	33,794
Additional paid-in capital	33,311,672	33,311,672
Accumulated deficit	(30,655,068)	(30,587,240)
Total stockholders' equity	2,690,398	2,758,226
Total liabilities and stockholders' equity	$ 4,955,065	$ 5,214,099

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - USD ($)	Sep. 30, 2021	Mar. 31, 2021
Accounts receivable, allowance for doubtful accounts	$ 250,000	$ 50,000
Property and equipment, accumulated depreciation	196,820	181,289
Operating lease right-of-use asset, accumulated depreciation	266,832	225,781
Accounts receivable, related party, allowance	250,000	250,000
Intangible assets, accumulated amortization	$ 18,311	$ 16,871
Preferred stock, par value (in dollars per share)	$ 0.01	$ 0.01
Preferred stock, authorized (in shares)	5,000,000	5,000,000
Preferred stock, issued (in shares)	0	0
Preferred stock, outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0.0005	$ 0.0005
Common stock, authorized (in shares)	150,000,000	150,000,000
Common stock, issued (in shares)	67,588,504	67,588,504
Common stock, outstanding (in shares)	67,588,504	67,588,504

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($) $ / shares in Thousands	3 Months Ended		6 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Net revenues	$ 851,859	$ 927,085	$ 1,573,217	$ 1,496,178
Cost of sales	489,195	561,628	908,571	946,421
Gross Profit	362,664	365,457	664,646	549,757
Operating expenses:
Research and development	132,773	126,506	294,141	252,410
Selling, general and administrative	472,133	209,302	633,465	429,082
Stock based compensation	0	8,802	0	8,802
Consulting	287,844	0	287,844	0
Depreciation and amortization	22,488	15,481	44,767	37,967
Total operating expenses	915,238	360,091	1,260,217	728,261
Income (loss) from operations	(552,574)	5,366	(595,571)	(178,504)
Other income (expense):
EIDL Grant	0	0	0	10,000
Forgiveness of Payroll Protection Program loan	361,275	0	361,275	0
Interest income	755	4,807	1,819	9,716
Interest and finance expenses	(2,930)	(1,262)	(5,169)	(2,537)
Total other income	359,100	3,545	357,925	17,179
Income (loss) before provision for income taxes	(193,474)	8,911	(237,646)	(161,325)
Provision (benefit) for income taxes:
Current	(25,318)	0	(19,818)	(12,500)
Deferred	(131,000)	(53,000)	(150,000)	11,000
Total (benefit) for income taxes	(156,318)	(53,000)	(169,818)	(1,500)
Net income (loss)	$ (37,156)	$ 61,911	$ (67,828)	$ (159,825)
Basic and diluted per common share: (in dollars per share)	$ 0	$ 0	$ 0	$ 0
Weighted average shares of common stock outstanding - basic and diluted (in shares)	67,588,504	67,588,504	67,588,504	67,588,504

Condensed Consolidated Statem_2

Condensed Consolidated Statement of Stockholders' Equity (Unaudited) - 6 months ended Sep. 30, 2021 - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance (in shares) at Mar. 31, 2021	67,588,504
Balance at Mar. 31, 2021	$ 33,794	$ 33,311,672	$ (30,587,240)	$ 2,758,226
Net income (loss)			(67,828)	(67,828)
Balance (in shares) at Sep. 30, 2021	67,588,504
Balance at Sep. 30, 2021	$ 33,794	$ 33,311,672	$ (30,655,068)	$ 2,690,398

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Cash flows from operating activities:
Net income (loss)	$ (67,828)	$ (159,825)
Adjustments to reconcile net (loss) to net cash (used in) operating activities:
Depreciation and amortization	58,023	53,719
Write-off of inventories	21,979	19,888
Stock Based Compensation	0	8,802
Deferred taxes	(150,000)	11,000
Non-cash interest expense	15,589	17,309
Forgiveness of Paycheck Protection Program loan	(361,275)	0
Bad debt write off	200,000	0
Warrant liability	287,844	0
Changes in operating assets and liabilities balances:
Accounts receivable	(48,443)	(158,079)
Inventories	(91,033)	(101,570)
Prepaid expenses and other current assets	(13,954)	(20,236)
Accounts payable	(50,942)	1,806
Customer deposits	(47,406)	21,102
Accrued expenses and other current liabilities	(1,056)	16,352
Payments of operating lease liability	(50,938)	(50,938)
Net cash (used in) operating activities	(299,440)	(340,670)
Cash flows provided (used) in financing activities:
Due to stockholder	(10,351)	(28,740)
Proceeds from line of credit	132,000	25,000
Repayments of line of credit	(104,671)	0
Proceeds from PPP Loan	0	381,000
Repayments on financing lease payable	0	(16,093)
Net cash provided by (used in) financing activities	16,978	361,167
Net (decrease) increase in cash and cash equivalents	(282,462)	20,497
Cash and cash equivalents - beginning of period	1,546,950	1,438,714
Cash and cash equivalents - end of period	1,264,488	1,459,211
Cash paid for:
Interest	$ 4,840	$ 2,537

Note 1 - Nature of Business

Note 1 - Nature of Business	6 Months Ended
	Sep. 30, 2021
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	NOTE 1 - NATURE OF BUSINESS ADM Tronics Unlimited, Inc. ("we", "us", “the Company" or "ADM"), was incorporated under the laws of the state of Delaware on November 24, 1969. Electronic equipment is manufactured in accordance with customer specifications on a contract basis. Our electronic device product line consists principally of proprietary devices used in diagnostics and therapeutics of humans and animals and electronic controllers for spas and hot tubs. These products are sold to customers located principally in the United States. We are registered with the FDA as a contract manufacturing facility and we manufacture medical devices for customers in accordance with their designs and specifications. Our chemical product line is principally comprised of water-based chemical products used in the food packaging and converting industries, and anti-static conductive paints, coatings and other products. These products are sold to customers located in the United States, Australia, Asia and Europe. We also provide research, development, regulatory and engineering services to customers. Our Sonotron Medical Systems, Inc. subsidiary (“Sonotron”) is involved in medical electronic therapeutic technology. The accompanying unaudited condensed consolidated financial statements have been prepared by ADM pursuant to accounting principles generally accepted in the United States of America (“GAAP”) and the rules and regulations of the Securities and Exchange Commission (“SEC”) including Form 10 X. March 31, 2021 10 six September 30, 2021 ( not March 31, 2022.

Note 2 - Significant Accounting

Note 2 - Significant Accounting Policies	6 Months Ended
	Sep. 30, 2021
Notes to Financial Statements
Significant Accounting Policies [Text Block]	NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES PRINCIPLES OF CONSOLIDATION The condensed consolidated financial statements include the accounts of ADM Tronics Unlimited, Inc. and its wholly owned subsidiary, Sonotron (the “Company”). All significant intercompany balances and transactions have been eliminated in consolidation. USE OF ESTIMATES These unaudited condensed consolidated financial statements have been prepared in accordance with GAAP and, accordingly, requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses, and related disclosures of contingent assets and liabilities. Significant estimates made by management include expected economic life and value of our deferred tax assets and related valuation allowance, write down of inventory, impairment of long-lived assets, allowance for doubtful accounts, and warranty reserves. Actual results could differ from those estimates. FAIR VALUE OF FINANCIAL INSTRUMENTS For certain of our financial instruments, including accounts receivable, accounts payable, and accrued expenses, the carrying amounts approximate fair value due to their relatively short maturities. CASH AND CASH EQUIVALENTS Cash equivalents are comprised of highly liquid investments with original maturities of three may not $250,000. September 30, 2021, ACCOUNTS RECEIVABLE AND ALLOWANCE FOR DOUBTFUL ACCOUNTS Accounts receivable are stated at the amount management expects to collect from outstanding balances. The carrying amounts of accounts receivable is reduced by a valuation allowance that reflects management's best estimate of the amounts that will not not REVENUE RECOGNITION ELECTRONICS: We recognize revenue from the sale of our electronic products when they are shipped to the purchaser. We offer a limited 90-day warranty on our electronics products and contract manufacturing, and a limited 5-year warranty on our electronic controllers for spas and hot tubs. Historically, the amount of warranty revenue included in sales of our electronic products have been de minimus. We have no Amounts received from customers in advance of our satisfaction of applicable performance obligations are recorded as customer deposits. Such amounts are recognized as revenues when the related performance obligations are satisfied. Customer deposits of approximately $115,000 as of March 31, 2021 six September 30, 2021. CHEMICAL PRODUCTS: Revenues are recognized when products are shipped to end users. Shipments to distributors are recognized as revenue when no ENGINEERING SERVICES: We provide certain engineering services, including research, development, quality control, and quality assurance services along with regulatory compliance services. We recognize revenue from engineering services over time as the applicable performance obligations are satisfied. All revenue is recognized net of discounts. WARRANTY LIABILITIES The Company’s provision for estimated future warranty costs is based upon historical relationship of warranty claims to sales. Based upon historical experience, the Company has concluded that no no six September 30, 2021 2020. INVENTORIES Inventories are stated at the lower of cost ( first first one 1 not 1 PROPERTY AND EQUIPMENT We record our property and equipment at historical cost. We expense maintenance and repairs as incurred. Depreciation is provided for by the straight-line method over five seven INTANGIBLE ASSETS Intangible assets are reviewed for impairment annually whenever changes in circumstances indicate that the carrying amount may not ADVERTISING COSTS Advertising costs are expensed as incurred and amounted to $7,003 and $14,788, and $13,064 and $19,700 for the three six September 30, 2021 2020, INCOME TAXES We report the results of our operations as part of a consolidated Federal tax return with our subsidiary. Deferred income taxes result primarily from temporary differences between financial and tax reporting. Deferred tax assets and liabilities are determined based on the difference between the financial statement basis and tax basis of assets and liabilities using enacted tax rates. A valuation allowance is recorded to reduce a deferred tax asset to that portion that is expected to more likely than not The Company has adopted the authoritative accounting guidance with respect to accounting for uncertainty in income taxes, which clarified the accounting and disclosures for uncertain tax positions related to income taxes recognized in the consolidated financial statements and addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the consolidated financial statements. The Company recognizes the financial statement benefit of a tax position only after determining that the relevant tax authority would more likely than not not 50 The Company files income tax returns in several jurisdictions. The Company’s tax returns remain subject to examination, by major jurisdiction, for the years ended March 31, Jurisdiction Fiscal Year Federal 2016 and beyond New Jersey 2015 and beyond There are currently no The Company will recognize interest and penalties accrued on any unrecognized tax benefits as a component of income tax expense. As of September 30, 2021, 2020, NET EARNINGS PER SHARE We compute basic earnings per share by dividing net income/loss by the weighted average number of common shares outstanding. Diluted earnings per share is computed similar to basic earnings per share, except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential shares had been issued and if the additional shares were dilutive. Common equivalent shares are excluded from the computation of net earnings per share if their effect is anti-dilutive. Per share basic and diluted (loss) amounted to $(0.00) for the three six September 30, 2021, $0.00 0.00 three six September 30, 2020, LEASES In February 2016, April 1, 2019, 1 2 3 The Company made a policy election to recognize short-term lease payments as an expense on a straight-line basis over the lease term. The Company defines a short-term lease as a lease that, at the commencement date, has a lease term of twelve not The Company's lease agreement contains related non-lease components (e.g. taxes, etc.). The Company separates lease components and non-lease components for all underlying asset classes. RECLASSIFICATION Certain amounts in the prior periods presented have been reclassified to conform to the current period financial statement presentation. These reclassifications have no NEW ACCOUNTING STANDARDS On December 18, 2019, 2019 12, 740 2019 12 December 15, 2020. April 1, 2021. Management does not not

Note 3 - Inventories

Note 3 - Inventories	6 Months Ended
	Sep. 30, 2021
Notes to Financial Statements
Inventory Disclosure [Text Block]	NOTE 3 - INVENTORIES Inventories at September 30, 2021 Current Long Term Total Raw materials $ 241,564 $ 202,846 $ 444,410 Finished goods 54,724 8,788 63,512 Totals $ 296,288 $ 211,634 $ 507,922 Inventories at March 31, 2021 Current Long Term Total Raw materials $ 139,361 $ 202,846 $ 342,207 Finished goods 87,873 8,788 96,661 Totals $ 227,234 $ 211,634 $ 438,868

Note 4 - Property and Equipment

Note 4 - Property and Equipment	6 Months Ended
	Sep. 30, 2021
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	NOTE 4 - PROPERTY AND EQUIPMENT Property and equipment as of September 30, 2021 March 31, 2021 September 30, March 31. 2021 2021 Machinery and equipment $ 199,810 $ 199,810 Leasehold improvements 3,750 3,750 203,560 203,560 Accumulated depreciation and amortization (196,820 ) (181,289 ) Property and equipment, net $ 6,740 $ 22,271

Note 5 - Intangible Assets

Note 5 - Intangible Assets	6 Months Ended
	Sep. 30, 2021
Notes to Financial Statements
Intangible Assets Disclosure [Text Block]	NOTE 5 - INTANGIBLE ASSETS Intangible assets are being amortized using the straight-line method over periods ranging from 10-15 years with a weighted average remaining life of approximately 6 years. September 30, 2021 March 31, 2021 Cost Weighted Average Amortization Period (Years) Accumulated Amortization Net Carrying Amount Cost Weighted Average Amortization Period (Years) Accumulated Amortization Net Carrying Amount Patents & Trademarks $ 35,794 10 - 15 $ (18,311 ) $ 17,483 $ 35,794 10 - 15 $ (16,871 ) $ 18,923 Estimated aggregate future amortization expense related to intangible assets is as follows: For the fiscal years ended September 30, 2022 $ 2,882 2023 2,882 2024 2,798 2025 2,158 2026 2,222 Thereafter 4,541 $ 17,483

Note 6 - Concentrations

Note 6 - Concentrations	6 Months Ended
	Sep. 30, 2021
Notes to Financial Statements
Concentration Risk Disclosure [Text Block]	NOTE 6 CONCENTRATIONS During the three September 30, 2021, three September 30, 2020, During the six September 30, 2021, six September 30, 2020, As of September 30, 2021, March 31, 2021, The Company’s customer base is comprised of foreign and domestic entities with diverse demographics. Net revenues from foreign customers for the three six September 30, 2021 The Company’s customer base is comprised of foreign and domestic entities with diverse demographics. Net revenues from foreign customers for the three six September 30, 2020

Note 7 - Disaggregated Revenues

Note 7 - Disaggregated Revenues and Segment Information	6 Months Ended
	Sep. 30, 2021
Notes to Financial Statements
Revenue from Contract with Customer [Text Block]	NOTE 7 - DISAGGREGATED REVENUES AND SEGMENT INFORMATION The following tables show the Company's revenues disaggregated by reportable segment and by product and service type: Three months Ended September 30, 2021 2020 Net Revenue in the US Chemical $ 295,285 $ 311,745 Electronics 341,084 396,910 Engineering 139,949 119,608 776,318 828,263 Net Revenue outside the US Chemical $ 75,541 $ 98,822 Electronics - - Engineering - - 75,541 98,822 Total Revenues $ 851,859 $ 927,085 Six Months Ended September 30, 2021 2020 Net Revenue in the US Chemical $ 528,589 $ 473,602 Electronics 563,658 684,972 Engineering 323,476 214,116 1,415,723 1,372,690 Net Revenue outside the US Chemical $ 157,494 $ 123,488 Electronics - - Engineering - - 157,494 123,488 Total Revenues $ 1,573,217 $ 1,496,178 Information about segments is as follows: Chemical Electronics Engineering Total Three months ended September 30, 2021 Revenue from external customers $ 370,826 $ 341,084 $ 139,949 $ 851,859 Segment operating (loss) $ (223,166 ) $ (252,306 ) $ (77,102 ) $ (552,574 ) Six months ended September 30, 2021 Revenue from external customers $ 686,083 $ 563,658 $ 323,476 $ 1,573,217 Segment operating income (loss) $ (234,273 ) $ (345,779 ) $ (15,519 ) $ (595,571 ) Three months ended September 30, 2020 Revenue from external customers $ 410,567 $ 396,910 $ 119,608 $ 927,085 Segment operating income (loss) $ (11,158 ) $ (61,299 ) $ 77,823 $ 5,366 Six months ended September 30, 2020 Revenue from external customers $ 597,090 $ 684,972 $ 214,116 $ 1,496,178 Segment operating income (loss) $ (56,310 ) $ (176,104 ) $ 53,910 $ (178,504 ) Total assets at September 30, 2021 $ 2,130,678 $ 1,783,823 $ 1,040,564 $ 4,955,065 Total assets at March 31, 2021 $ 2,033,499 $ 2,294,203 $ 886,397 $ 5,214,099

Note 8 - Accounts Receivable -

Note 8 - Accounts Receivable - Related Party	6 Months Ended
	Sep. 30, 2021
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	NOTE 8 ACCOUNTS RECEIVABLE - RELATED PARTY The Company has a $75,000 investment for 23.2% of Qol Devices Inc. (Qol), which is carried at cost and reported as a component of other assets in the accompanying consolidated balance sheets. The Company provided $330,090 in engineering services to Qol during the year March 31, 2018. March 31, 2021. September 30, 2021 March 31, 2021.

Note 9 - Leases

Note 9 - Leases	6 Months Ended
	Sep. 30, 2021
Notes to Financial Statements
Lessee, Operating and Finance Leases [Text Block]	NOTE 9 LEASES We lease our office and manufacturing facility under a non-cancelable operating lease, which expires on June 30, 2028. September 30, 2021: For the Period Ending September 30, 2022 $ 101,875 2023 103,125 2024 106,875 2025 106,875 2026 106,875 Thereafter 187,031 712,656 Less: Amount attributable to imputed interest (109,805 ) Net liability at September 30, 2021 $ 602,851 Weighted average remaining lease term (in years) 7.0 Weighted average discount rate 5.00 % Rent and real estate tax expense for all facilities for the three six September 30, 2021 three six September 30, 2020

Note 10 - Payroll Protection Pr

Note 10 - Payroll Protection Program (PPP) Loan	6 Months Ended
	Sep. 30, 2021
Notes to Financial Statements
Long-term Debt [Text Block]	NOTE 10 PAYROLL PROTECTION PROGRAM (PPP) Loan In May 2020, February 2021, second 60% March 31, 2021. first August 3, 2021. September 7, 2021, six September 30, 2021. The unforgiven portion of the first May 15, 2025 first October 15, 2021. No 1% two five second not September 30, 2021. 470, 405,

Note 11 - Line of Credit

Note 11 - Line of Credit	6 Months Ended
	Sep. 30, 2021
Notes to Financial Statements
Debt Disclosure [Text Block]	NOTE 11 LINE OF CREDIT On June 15, 2018, May 15, 2022 September 30, 2021. September 30, 2021 March 31, 2021,

Note 12 - Income Taxes

Note 12 - Income Taxes	6 Months Ended
	Sep. 30, 2021
Notes to Financial Statements
Income Tax Disclosure [Text Block]	NOTE 12 - INCOME TAXES At September 30, 2021, may not not may During the six September 30, 2021, The effective tax rates were approximately 71% and .93% for the six September 30, 2021 2020,

Note 13 - Stock Based Compensat

Note 13 - Stock Based Compensation	6 Months Ended
	Sep. 30, 2021
Notes to Financial Statements
Share-based Payment Arrangement [Text Block]	NOTE 13 STOCK BASED COMPENSATION On January 13, 2020, one two four six The following table summarizes information on all common share purchase options issued by us as of September 30, 2021 2020. 2021 2020 # of Shares Weighted # of Shares Weighted Average Average Exercise Exercise Price Price Outstanding, beginning of year 300,000 $ 0.20 300,000 $ 0.20 Issued - - - - Exercised - - - - Expired - - - - Cancelled (300,000 ) 0.20 Outstanding, end of period - $ - 300,000 $ 0.20 Exercisable, end of period - $ - - $ -

Note 14 - Warrant Liability

Note 14 - Warrant Liability	6 Months Ended
	Sep. 30, 2021
Notes to Financial Statements
Warrant Liability [Text Block]	NOTE 14 WARRANT LIABILITY On July 2, 2021, first twelve second twelve The warrants were classified as a liability in the total amount of $287,844 at September 30, 2021 In addition, the warrants must be valued every reporting period and adjusted to market with the increase or decrease being adjusted through earnings. As of September 30, 2021,

Note 15 - Due to Stockholder

Note 15 - Due to Stockholder	6 Months Ended
	Sep. 30, 2021
Notes to Financial Statements
Compensation Related Costs, General [Text Block]	NOTE 15 DUE TO STOCKHOLDER The Company’s President has been deferring his salary and bonuses periodically to assist the Company’s cash flow. There are no repayment terms or interest accruing on this liability.

Note 16 - Legal Proceedings

Note 16 - Legal Proceedings	6 Months Ended
	Sep. 30, 2021
Notes to Financial Statements
Legal Matters and Contingencies [Text Block]	NOTE 16 LEGAL PROCEEDINGS We are involved, from time to time, in litigation and proceedings arising out of the ordinary course of business. There are no

Note 17 - Subsequent Events

Note 17 - Subsequent Events	6 Months Ended
	Sep. 30, 2021
Notes to Financial Statements
Subsequent Events [Text Block]	NOTE 17 SUBSEQUENT EVENTS We evaluated all subsequent events from the date of the condensed consolidated balance sheets through the issuance date and determined that there are no

Significant Accounting Policies

Significant Accounting Policies (Policies)	6 Months Ended
	Sep. 30, 2021
Accounting Policies [Abstract]
Consolidation, Policy [Policy Text Block]	PRINCIPLES OF CONSOLIDATION The condensed consolidated financial statements include the accounts of ADM Tronics Unlimited, Inc. and its wholly owned subsidiary, Sonotron (the “Company”). All significant intercompany balances and transactions have been eliminated in consolidation.
Use of Estimates, Policy [Policy Text Block]	USE OF ESTIMATES These unaudited condensed consolidated financial statements have been prepared in accordance with GAAP and, accordingly, requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses, and related disclosures of contingent assets and liabilities. Significant estimates made by management include expected economic life and value of our deferred tax assets and related valuation allowance, write down of inventory, impairment of long-lived assets, allowance for doubtful accounts, and warranty reserves. Actual results could differ from those estimates.
Fair Value of Financial Instruments, Policy [Policy Text Block]	FAIR VALUE OF FINANCIAL INSTRUMENTS For certain of our financial instruments, including accounts receivable, accounts payable, and accrued expenses, the carrying amounts approximate fair value due to their relatively short maturities.
Cash and Cash Equivalents, Policy [Policy Text Block]	CASH AND CASH EQUIVALENTS Cash equivalents are comprised of highly liquid investments with original maturities of three may not $250,000. September 30, 2021,
Receivable [Policy Text Block]	ACCOUNTS RECEIVABLE AND ALLOWANCE FOR DOUBTFUL ACCOUNTS Accounts receivable are stated at the amount management expects to collect from outstanding balances. The carrying amounts of accounts receivable is reduced by a valuation allowance that reflects management's best estimate of the amounts that will not not
Revenue [Policy Text Block]	REVENUE RECOGNITION ELECTRONICS: We recognize revenue from the sale of our electronic products when they are shipped to the purchaser. We offer a limited 90-day warranty on our electronics products and contract manufacturing, and a limited 5-year warranty on our electronic controllers for spas and hot tubs. Historically, the amount of warranty revenue included in sales of our electronic products have been de minimus. We have no Amounts received from customers in advance of our satisfaction of applicable performance obligations are recorded as customer deposits. Such amounts are recognized as revenues when the related performance obligations are satisfied. Customer deposits of approximately $115,000 as of March 31, 2021 six September 30, 2021. CHEMICAL PRODUCTS: Revenues are recognized when products are shipped to end users. Shipments to distributors are recognized as revenue when no ENGINEERING SERVICES: We provide certain engineering services, including research, development, quality control, and quality assurance services along with regulatory compliance services. We recognize revenue from engineering services over time as the applicable performance obligations are satisfied. All revenue is recognized net of discounts.
Guarantees, Indemnifications and Warranties Policies [Policy Text Block]	WARRANTY LIABILITIES The Company’s provision for estimated future warranty costs is based upon historical relationship of warranty claims to sales. Based upon historical experience, the Company has concluded that no no six September 30, 2021 2020.
Inventory, Policy [Policy Text Block]	INVENTORIES Inventories are stated at the lower of cost ( first first one 1 not 1
Property, Plant and Equipment, Policy [Policy Text Block]	PROPERTY AND EQUIPMENT We record our property and equipment at historical cost. We expense maintenance and repairs as incurred. Depreciation is provided for by the straight-line method over five seven
Intangible Assets, Finite-Lived, Policy [Policy Text Block]	INTANGIBLE ASSETS Intangible assets are reviewed for impairment annually whenever changes in circumstances indicate that the carrying amount may not
Advertising Cost [Policy Text Block]	ADVERTISING COSTS Advertising costs are expensed as incurred and amounted to $7,003 and $14,788, and $13,064 and $19,700 for the three six September 30, 2021 2020,
Income Tax, Policy [Policy Text Block]	INCOME TAXES We report the results of our operations as part of a consolidated Federal tax return with our subsidiary. Deferred income taxes result primarily from temporary differences between financial and tax reporting. Deferred tax assets and liabilities are determined based on the difference between the financial statement basis and tax basis of assets and liabilities using enacted tax rates. A valuation allowance is recorded to reduce a deferred tax asset to that portion that is expected to more likely than not The Company has adopted the authoritative accounting guidance with respect to accounting for uncertainty in income taxes, which clarified the accounting and disclosures for uncertain tax positions related to income taxes recognized in the consolidated financial statements and addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the consolidated financial statements. The Company recognizes the financial statement benefit of a tax position only after determining that the relevant tax authority would more likely than not not 50 The Company files income tax returns in several jurisdictions. The Company’s tax returns remain subject to examination, by major jurisdiction, for the years ended March 31, Jurisdiction Fiscal Year Federal 2016 and beyond New Jersey 2015 and beyond There are currently no The Company will recognize interest and penalties accrued on any unrecognized tax benefits as a component of income tax expense. As of September 30, 2021, 2020,
Earnings Per Share, Policy [Policy Text Block]	NET EARNINGS PER SHARE We compute basic earnings per share by dividing net income/loss by the weighted average number of common shares outstanding. Diluted earnings per share is computed similar to basic earnings per share, except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential shares had been issued and if the additional shares were dilutive. Common equivalent shares are excluded from the computation of net earnings per share if their effect is anti-dilutive. Per share basic and diluted (loss) amounted to $(0.00) for the three six September 30, 2021, $0.00 0.00 three six September 30, 2020,
Lessee, Leases [Policy Text Block]	LEASES In February 2016, April 1, 2019, 1 2 3 The Company made a policy election to recognize short-term lease payments as an expense on a straight-line basis over the lease term. The Company defines a short-term lease as a lease that, at the commencement date, has a lease term of twelve not The Company's lease agreement contains related non-lease components (e.g. taxes, etc.). The Company separates lease components and non-lease components for all underlying asset classes.
Reclassification, Comparability Adjustment [Policy Text Block]	RECLASSIFICATION Certain amounts in the prior periods presented have been reclassified to conform to the current period financial statement presentation. These reclassifications have no
New Accounting Pronouncements, Policy [Policy Text Block]	NEW ACCOUNTING STANDARDS On December 18, 2019, 2019 12, 740 2019 12 December 15, 2020. April 1, 2021. Management does not not

Note 2 - Significant Accounti_2

Note 2 - Significant Accounting Policies (Tables)	6 Months Ended
	Sep. 30, 2021
Notes Tables
Summary of Income Tax Contingencies [Table Text Block]	Jurisdiction Fiscal Year Federal 2016 and beyond New Jersey 2015 and beyond

Note 3 - Inventories (Tables)

Note 3 - Inventories (Tables)	6 Months Ended
	Sep. 30, 2021
Notes Tables
Schedule Of Inventory [Table Text Block]	Current Long Term Total Raw materials $ 241,564 $ 202,846 $ 444,410 Finished goods 54,724 8,788 63,512 Totals $ 296,288 $ 211,634 $ 507,922 Current Long Term Total Raw materials $ 139,361 $ 202,846 $ 342,207 Finished goods 87,873 8,788 96,661 Totals $ 227,234 $ 211,634 $ 438,868

Note 4 - Property and Equipme_2

Note 4 - Property and Equipment (Tables)	6 Months Ended
	Sep. 30, 2021
Notes Tables
Property, Plant and Equipment [Table Text Block]	September 30, March 31. 2021 2021 Machinery and equipment $ 199,810 $ 199,810 Leasehold improvements 3,750 3,750 203,560 203,560 Accumulated depreciation and amortization (196,820 ) (181,289 ) Property and equipment, net $ 6,740 $ 22,271

Note 5 - Intangible Assets (Tab

Note 5 - Intangible Assets (Tables)	6 Months Ended
	Sep. 30, 2021
Notes Tables
Schedule of Finite-Lived Intangible Assets [Table Text Block]	September 30, 2021 March 31, 2021 Cost Weighted Average Amortization Period (Years) Accumulated Amortization Net Carrying Amount Cost Weighted Average Amortization Period (Years) Accumulated Amortization Net Carrying Amount Patents & Trademarks $ 35,794 10 - 15 $ (18,311 ) $ 17,483 $ 35,794 10 - 15 $ (16,871 ) $ 18,923
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	For the fiscal years ended September 30, 2022 $ 2,882 2023 2,882 2024 2,798 2025 2,158 2026 2,222 Thereafter 4,541 $ 17,483

Note 7 - Disaggregated Revenu_2

Note 7 - Disaggregated Revenues and Segment Information (Tables)	6 Months Ended
	Sep. 30, 2021
Notes Tables
Revenue from External Customers by Geographic Areas [Table Text Block]	Three months Ended September 30, 2021 2020 Net Revenue in the US Chemical $ 295,285 $ 311,745 Electronics 341,084 396,910 Engineering 139,949 119,608 776,318 828,263 Net Revenue outside the US Chemical $ 75,541 $ 98,822 Electronics - - Engineering - - 75,541 98,822 Total Revenues $ 851,859 $ 927,085 Six Months Ended September 30, 2021 2020 Net Revenue in the US Chemical $ 528,589 $ 473,602 Electronics 563,658 684,972 Engineering 323,476 214,116 1,415,723 1,372,690 Net Revenue outside the US Chemical $ 157,494 $ 123,488 Electronics - - Engineering - - 157,494 123,488 Total Revenues $ 1,573,217 $ 1,496,178
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Chemical Electronics Engineering Total Three months ended September 30, 2021 Revenue from external customers $ 370,826 $ 341,084 $ 139,949 $ 851,859 Segment operating (loss) $ (223,166 ) $ (252,306 ) $ (77,102 ) $ (552,574 ) Six months ended September 30, 2021 Revenue from external customers $ 686,083 $ 563,658 $ 323,476 $ 1,573,217 Segment operating income (loss) $ (234,273 ) $ (345,779 ) $ (15,519 ) $ (595,571 ) Three months ended September 30, 2020 Revenue from external customers $ 410,567 $ 396,910 $ 119,608 $ 927,085 Segment operating income (loss) $ (11,158 ) $ (61,299 ) $ 77,823 $ 5,366 Six months ended September 30, 2020 Revenue from external customers $ 597,090 $ 684,972 $ 214,116 $ 1,496,178 Segment operating income (loss) $ (56,310 ) $ (176,104 ) $ 53,910 $ (178,504 ) Total assets at September 30, 2021 $ 2,130,678 $ 1,783,823 $ 1,040,564 $ 4,955,065 Total assets at March 31, 2021 $ 2,033,499 $ 2,294,203 $ 886,397 $ 5,214,099

Note 9 - Leases (Tables)

Note 9 - Leases (Tables)	6 Months Ended
	Sep. 30, 2021
Notes Tables
Lessee, Operating Lease, Liability, Maturity [Table Text Block]	For the Period Ending September 30, 2022 $ 101,875 2023 103,125 2024 106,875 2025 106,875 2026 106,875 Thereafter 187,031 712,656 Less: Amount attributable to imputed interest (109,805 ) Net liability at September 30, 2021 $ 602,851 Weighted average remaining lease term (in years) 7.0 Weighted average discount rate 5.00 %

Note 13 - Stock Based Compens_2

Note 13 - Stock Based Compensation (Tables)	6 Months Ended
	Sep. 30, 2021
Notes Tables
Share-based Payment Arrangement, Option, Activity [Table Text Block]	2021 2020 # of Shares Weighted # of Shares Weighted Average Average Exercise Exercise Price Price Outstanding, beginning of year 300,000 $ 0.20 300,000 $ 0.20 Issued - - - - Exercised - - - - Expired - - - - Cancelled (300,000 ) 0.20 Outstanding, end of period - $ - 300,000 $ 0.20 Exercisable, end of period - $ - - $ -

Note 2 - Significant Accounti_3

Note 2 - Significant Accounting Policies (Details Textual) - USD ($) $ / shares in Thousands	3 Months Ended			6 Months Ended
	Sep. 30, 2021	Jun. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Cash, Uninsured Amount	$ 1,051,000			$ 1,051,000
Contract with Customer, Liability, Revenue Recognized				115,000
Advertising Expense	7,003		$ 13,064	14,788	$ 19,700
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued, Total	$ 0		$ 0	$ 0	$ 0
Earnings Per Share, Basic and Diluted, Total (in dollars per share)	$ 0		$ 0	$ 0	$ 0
Maximum [Member]
Product Warranty Expense				$ 2,000	$ 2,000
Property, Plant and Equipment, Useful Life (Year)		7 years
Minimum [Member]
Property, Plant and Equipment, Useful Life (Year)				5 years
Electronic Products [Member]
Warranty Term (Day)				90 days
Electronic Controllers for Spas and Hot Tubs [Member]
Warranty Term (Day)				5 years

Note 2 - Significant Accounti_4

Note 2 - Significant Accounting Policies - Tax Returns Subject to Examination (Details)	6 Months Ended
	Sep. 30, 2021
Domestic Tax Authority [Member]
Open tax year	2016 2017 2018 2019 2020 2021
State and Local Jurisdiction [Member] | New Jersey Division of Taxation [Member]
Open tax year	2015 2016 2017 2018 2019 2020 2021

Note 3 - Inventories - Summary

Note 3 - Inventories - Summary of Inventory (Details) - USD ($)	Sep. 30, 2021	Mar. 31, 2021
Raw materials	$ 444,410	$ 342,207
Finished goods	63,512	96,661
Totals	507,922	438,868
Current [Member]
Raw materials	241,564	139,361
Finished goods	54,724	87,873
Totals	296,288	227,234
Long Term [Member
Raw materials	202,846	202,846
Finished goods	8,788	8,788
Totals	$ 211,634	$ 211,634

Note 4 - Property and Equipme_3

Note 4 - Property and Equipment - Property and Equipment (Details) - USD ($)	Sep. 30, 2021	Mar. 31, 2021
Machinery and equipment	$ 199,810	$ 199,810
Leasehold improvements	3,750	3,750
Property and equipment	203,560	203,560
Accumulated depreciation and amortization	(196,820)	(181,289)
Property and equipment, net	$ 6,740	$ 22,271

Note 5 - Intangible Assets (Det

Note 5 - Intangible Assets (Details Textual)	6 Months Ended
	Sep. 30, 2021
Finite-Lived Intangible Assets, Remaining Amortization Period (Year)	6 years
Minimum [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	10 years
Maximum [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	15 years

Note 5 - Intangible Assets - In

Note 5 - Intangible Assets - Intangible Assets (Details) - USD ($)	6 Months Ended	12 Months Ended
	Sep. 30, 2021	Mar. 31, 2021
Accumulated Amortization	$ (18,311)	$ (16,871)
Net Carrying Amount	17,483	18,923
Patents And Trademarks [Member]
Cost	35,794	35,794
Accumulated Amortization	(18,311)	(16,871)
Net Carrying Amount	$ 17,483	$ 18,923
Patents And Trademarks [Member] | Minimum [Member]
Weighted Average Amortization Period (Years) (Year)	10 years	10 years
Patents And Trademarks [Member] | Maximum [Member]
Weighted Average Amortization Period (Years) (Year)	15 years	15 years

Note 5 - Intangible Assets - Es

Note 5 - Intangible Assets - Estimated Aggregate Future Amortization Expense (Details) - USD ($)	Sep. 30, 2021	Mar. 31, 2021
2022	$ 2,882
2023	2,882
2024	2,798
2025	2,158
2026	2,222
Thereafter	4,541
Finite-Lived Intangible Assets, Net, Ending Balance	$ 17,483	$ 18,923

Note 6 - Concentrations (Detail

Note 6 - Concentrations (Details Textual)	3 Months Ended		6 Months Ended		12 Months Ended
	Sep. 30, 2021USD ($)	Sep. 30, 2020USD ($)	Sep. 30, 2021USD ($)	Sep. 30, 2020USD ($)	Mar. 31, 2021
Revenue from Contract with Customer, Including Assessed Tax	$ 851,859	$ 927,085	$ 1,573,217	$ 1,496,178
Customer Concentration Risk [Member] | Revenue Benchmark [Member] | Two Customers [Member]
Concentration Risk, Number of Customers	2	2	2	2
Concentration Risk, Percentage	51.00%	49.00%	48.00%	51.00%
Customer Concentration Risk [Member] | Revenue Benchmark [Member] | Foreign Customers [Member]
Concentration Risk, Percentage	9.00%	11.00%	10.00%	8.00%
Revenue from Contract with Customer, Including Assessed Tax	$ 75,541	$ 98,822	$ 157,494	$ 123,488
Customer Concentration Risk [Member] | Accounts Receivable [Member] | Three Customers [Member]
Concentration Risk, Number of Customers			3		3
Concentration Risk, Percentage			71.00%		81.00%

Note 7 - Disaggregated Revenu_3

Note 7 - Disaggregated Revenues and Segment Information - Net Revenue, Classified by Geography (Details) - USD ($)	3 Months Ended		6 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Revenue from Contract with Customer, Including Assessed Tax	$ 851,859	$ 927,085	$ 1,573,217	$ 1,496,178
Chemical [Member]
Revenue from Contract with Customer, Including Assessed Tax	370,826	410,567	686,083	597,090
Electronics [Member]
Revenue from Contract with Customer, Including Assessed Tax	341,084	396,910	563,658	684,972
Engineering [Member]
Revenue from Contract with Customer, Including Assessed Tax	139,949	119,608	323,476	214,116
UNITED STATES
Revenue from Contract with Customer, Including Assessed Tax	776,318	828,263	1,415,723	1,372,690
UNITED STATES | Chemical [Member]
Revenue from Contract with Customer, Including Assessed Tax	295,285	311,745	528,589	473,602
UNITED STATES | Electronics [Member]
Revenue from Contract with Customer, Including Assessed Tax	341,084	396,910	563,658	684,972
UNITED STATES | Engineering [Member]
Revenue from Contract with Customer, Including Assessed Tax	139,949	119,608	323,476	214,116
Non-US [Member]
Revenue from Contract with Customer, Including Assessed Tax	75,541	98,822	157,494	123,488
Non-US [Member] | Chemical [Member]
Revenue from Contract with Customer, Including Assessed Tax	75,541	98,822	157,494	123,488
Non-US [Member] | Electronics [Member]
Revenue from Contract with Customer, Including Assessed Tax	0	0	0	0
Non-US [Member] | Engineering [Member]
Revenue from Contract with Customer, Including Assessed Tax	$ 0	$ 0	$ 0	$ 0

Note 7 - Disaggregated Revenu_4

Note 7 - Disaggregated Revenues and Segment Information - Summary of Segment Information (Details) - USD ($)	3 Months Ended		6 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Mar. 31, 2021
Revenue from external customers	$ 851,859	$ 927,085	$ 1,573,217	$ 1,496,178
Segment operating (loss)	(552,574)	5,366	(595,571)	(178,504)
Segment operating income (loss)	(552,574)	5,366	(595,571)	(178,504)
Total assets	4,955,065		4,955,065		$ 5,214,099
Chemical [Member]
Revenue from external customers	370,826	410,567	686,083	597,090
Segment operating (loss)	(223,166)	(11,158)	(234,273)	(56,310)
Segment operating income (loss)	(223,166)	(11,158)	(234,273)	(56,310)
Total assets	2,130,678		2,130,678		2,033,499
Electronics [Member]
Revenue from external customers	341,084	396,910	563,658	684,972
Segment operating (loss)	(252,306)	(61,299)	(345,779)	(176,104)
Segment operating income (loss)	(252,306)	(61,299)	(345,779)	(176,104)
Total assets	1,783,823		1,783,823		2,294,203
Engineering [Member]
Revenue from external customers	139,949	119,608	323,476	214,116
Segment operating (loss)	(77,102)	77,823	(15,519)	53,910
Segment operating income (loss)	(77,102)	$ 77,823	(15,519)	$ 53,910
Total assets	$ 1,040,564		$ 1,040,564		$ 886,397

Note 8 - Accounts Receivable _2

Note 8 - Accounts Receivable - Related Party (Details Textual) - USD ($)	12 Months Ended
	Mar. 31, 2018	Sep. 30, 2021	Mar. 31, 2021
Qol [Member]
Due from Related Parties, Total			$ 330,090
Accounts Receivable, Allowance for Credit Loss, Ending Balance		$ 250,000	$ 250,000
Qol [Member] | Engineering Services [Member]
Related Party Transaction, Amounts of Transaction	$ 330,090
Qol [Member]
Equity Method Investments		$ 75,000
Equity Method Investment, Ownership Percentage		23.20%

Note 9 - Leases (Details Textua

Note 9 - Leases (Details Textual) - USD ($)	3 Months Ended		6 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Operating Lease, Expense	$ 35,000	$ 34,000	$ 69,000	$ 68,000

Note 9 - Leases - Future Minimu

Note 9 - Leases - Future Minimum Lease Payments (Details)	Sep. 30, 2021USD ($)
2022	$ 101,875
2023	103,125
2024	106,875
2025	106,875
2026	106,875
Thereafter	187,031
Lessee, Operating Lease, Liability, to be Paid, Total	712,656
Less: Amount attributable to imputed interest	(109,805)
Net liability	$ 602,851
Weighted average remaining lease term (in years) (Year)	7 years
Weighted average discount rate	5.00%

Note 10 - Payroll Protection _2

Note 10 - Payroll Protection Program (PPP) Loan (Details Textual) - USD ($)	Sep. 07, 2021	Feb. 28, 2021	May 31, 2020	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Feb. 28, 2021
Proceeds from Notes Payable, Total						$ 0	$ 381,000
Gain (Loss) on Extinguishment of Debt, Total				$ 361,275	$ 0	361,275	$ 0
Paycheck Protection Program CARES Act [Member]
Proceeds from Notes Payable, Total		$ 332,542	$ 381,000					$ 713,542
Gain (Loss) on Extinguishment of Debt, Total						$ 361,275
PPP Term Loan One [Member]
Loans Payable, Total	$ 19,725
Debt Instrument, Interest Rate, Stated Percentage	1.00%
Debt Instrument, Periodic Payment, Total	$ 737.05
Debt Instrument, Maturity Date	May 15, 2025

Note 11 - Line of Credit (Detai

Note 11 - Line of Credit (Details Textual) - Revolving Credit Facility [Member] - USD ($)	Jun. 15, 2018	Sep. 30, 2021	Mar. 31, 2021
Line of Credit Facility, Maximum Borrowing Capacity	$ 400,000
Debt Instrument, Interest Rate, Stated Percentage		3.87%
Short-term Debt, Total		$ 253,742	$ 226,413
Line of Credit Facility, Expiration Date	May 15, 2022

Note 12 - Income Taxes (Details

Note 12 - Income Taxes (Details Textual) - USD ($)	6 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Operating Loss Carryforwards, Total	$ 3,211,000
Operating Loss Carry-Forward, Amount Utilized	$ 401,000
Effective Income Tax Rate Reconciliation, Percent, Total	71.00%	93.00%

Note 13 - Stock Based Compens_3

Note 13 - Stock Based Compensation (Details Textual) - USD ($)	Jan. 13, 2020	Sep. 30, 2021	Sep. 30, 2020
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in shares)	300,000	0	0
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price (in dollars per share)	$ 0.20	$ 0	$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period (Year)	2 years
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested in Period, Fair Value	$ 35,206
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate	1.58%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate	132.00%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term (Year)	3 years
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Rate	0.00%
Vesting in Four Equal Amount Every Six Months [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in shares)	75,000

Note 13 - Stock Based Compens_4

Note 13 - Stock Based Compensation - Summary of Stock Option Activity (Details) - $ / shares	Jan. 13, 2020	Sep. 30, 2021	Sep. 30, 2020
Outstanding, beginning of year (in shares)		300,000	300,000
Outstanding, beginning of year, weighted average exercise price (in dollars per share)		$ 0.20	$ 0.20
Issued (in shares)	300,000	0	0
Issued, weighted average exercise price (in dollars per share)	$ 0.20	$ 0	$ 0
Exercised (in shares)		0	0
Exercised, weighted average exercise price (in dollars per share)		$ 0	$ 0
Expired (in shares)		0	0
Expired, weighted average exercise price (in dollars per share)		$ 0	$ 0
Cancelled (in shares)		(300,000)
Cancelled, weighted average exercise price (in dollars per share)		$ 0.20
Outstanding, end of period (in shares)		0	300,000
Outstanding, beginning of year, weighted average exercise price (in dollars per share)		$ 0	$ 0.20
Exercisable, end of period (in shares)		0	0
Exercisable, end of period (in dollars per share)		$ 0	$ 0

Note 14 - Warrant Liability (De

Note 14 - Warrant Liability (Details Textual)	Jul. 02, 2022$ / shares	Sep. 30, 2021USD ($)	Jul. 02, 2021$ / sharesshares	Mar. 31, 2021USD ($)
Warrant Liability, Current		$ 287,844		$ 0
Consulting Agreement [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares) | shares			3,500,000
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share) | $ / shares			$ 0.17
Class of Warrant or Right, Exercisable Period (Month)			12 months
Warrant Liability, Current		287,844
Warrants and Rights Outstanding		$ 287,844
Consulting Agreement [Member] | Measurement Input, Risk Free Interest Rate [Member]
Warrants and Rights Outstanding, Measurement Input		1.58
Consulting Agreement [Member] | Measurement Input, Price Volatility [Member]
Warrants and Rights Outstanding, Measurement Input		143
Consulting Agreement [Member] | Measurement Input, Expected Term [Member]
Warrants and Rights Outstanding, Measurement Input		2
Consulting Agreement [Member] | Measurement Input, Expected Dividend Rate [Member]
Warrants and Rights Outstanding, Measurement Input		0
Consulting Agreement [Member] | Forecast [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share) | $ / shares	$ 0.20
Class of Warrant or Right, Exercisable Period (Month)	12 months

Note 15 - Due to Stockholder (D

Note 15 - Due to Stockholder (Details Textual) $ in Thousands	Sep. 30, 2021USD ($)
Deferred Compensation Liability, Interest Accrued	$ 0