ADM Tronics Unlimited (ADMT) 10-Q 16 Feb 23 2023 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Dec. 31, 2022	Feb. 14, 2023
Document Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Dec. 31, 2022
Document Transition Report	false
Entity File Number	0-17629
Entity Registrant Name	ADM TRONICS UNLIMITED, INC.
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
Non-accelerated filer ☐	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding (in shares)		67,588,504
Entity Central Index Key	0000849401
Current Fiscal Year End Date	--03-31
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q3
Amendment Flag	false

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($)	Dec. 31, 2022	Mar. 31, 2022
Current assets:
Cash and cash equivalents	$ 997,685	$ 1,038,498
Accounts receivable, net of allowance for doubtful accounts of $675,000 at December 31, 2022 and March 31, 2022, respectively	558,285	729,721
Inventories	423,355	288,076
Prepaid expenses and other current assets	82,492	57,741
Total current assets	2,061,817	2,114,036
Other Assets:
Operating lease right-of-use asset	451,561	513,138
Loan receivable	201,203	128,322
Due from affiliate	80,090	80,090
Inventories - long-term portion	183,730	183,730
Intangible assets, net of accumulated amortization of $21,911 and $19,751 at December 31, 2022 and March 31, 2022, respectively	13,883	16,043
Other assets	90,538	90,538
Deferred tax asset	125,000	125,000
Total other assets	1,146,005	1,136,861
Total assets	3,207,822	3,250,897
Current liabilities:
Accounts payable	263,339	329,554
Accrued expenses and other current liabilities	108,718	133,053
PPP loan	13,001	5,335
Line of credit	111,973	334,760
Warrant liability	0	182,161
Operating lease liability	80,649	75,254
Customer deposits	362,184	263,619
Due to stockholder	21,129	50,233
Total current liabilities	960,993	1,373,969
Long-term liabilities
PPP loan less current portion	0	11,700
Operating lease liability less current portion	429,874	491,265
Total long-term liabilities	429,874	502,965
Total liabilities	1,390,867	1,876,934
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	33,599,516	33,311,672
Accumulated deficit	(31,816,355)	(31,971,503)
Total stockholders' equity	1,816,955	1,373,963
Total liabilities and stockholders' equity	$ 3,207,822	$ 3,250,897

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - USD ($)	Dec. 31, 2022	Mar. 31, 2022
Accounts Receivable, Allowance for Credit Loss, Current	$ 675,000	$ 675,000
Intangible assets, accumulated amortization	21,911	19,751
Intangible assets, accumulated amortization	$ 21,911	$ 19,751
Preferred Stock, Par or Stated Value Per Share (in dollars per share)	$ 0.01	$ 0.01
Preferred Stock, Shares Authorized (in shares)	5,000,000	5,000,000
Preferred Stock, Shares Issued (in shares)	0	0
Preferred Stock, Shares Outstanding, Ending Balance (in shares)	0	0
Common Stock, Par or Stated Value Per Share (in dollars per share)	$ 0.0005	$ 0.0005
Common Stock, Shares Authorized (in shares)	150,000,000	150,000,000
Common Stock, Shares, Issued (in shares)	67,588,504	67,588,504
Common Stock, Shares, Outstanding, Ending Balance (in shares)	67,588,504	67,588,504

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($) $ / shares in Thousands	3 Months Ended		9 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2022	Dec. 31, 2021
Net revenues	$ 983,162	$ 749,654	$ 3,044,838	$ 2,322,871
Cost of sales	507,684	423,541	1,628,268	1,332,112
Gross Profit	475,478	326,113	1,416,570	990,759
Operating expenses:
Research and development	140,192	181,224	399,894	475,365
Selling, general and administrative	242,533	561,061	855,656	1,527,137
Total operating expenses	382,725	742,285	1,255,550	2,002,502
Income (loss) from operations	92,753	(416,172)	161,020	(1,011,743)
Other income (expense):
Forgiveness of Payroll Protection Program	0	332,542	0	693,817
Interest income	3,676	655	4,670	2,474
Interest and finance expenses	(2,658)	(2,418)	(10,542)	(7,587)
Total other income (expense)	1,018	330,779	(5,872)	688,704
Income (loss) before provision for income taxes	93,771	(85,393)	155,148	(323,039)
Provision for (benefit) income taxes:
Current	0	0	0	(19,818)
Deferred	0	(13,000)	0	(163,000)
Total provision (benefit) for income taxes	0	(13,000)	0	(182,818)
Net income (loss)	$ 93,771	$ (72,393)	$ 155,148	$ (140,221)
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) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance	$ 33,794	$ 33,311,672	$ (30,587,240)	$ 2,758,226
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 (loss)			(30,672)	(30,672)
Balance (in shares) at Jun. 30, 2021	67,588,504
Balance at Jun. 30, 2021	$ 33,794	33,311,672	(30,617,912)	2,727,554
Net income			(30,672)	(30,672)
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 (loss)				(140,221)
Balance (in shares) at Dec. 31, 2021	67,588,504
Balance at Dec. 31, 2021	$ 33,794	33,311,672	(30,727,461)	2,618,005
Net income				(140,221)
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
Balance (in shares) at Mar. 31, 2022	67,588,504
Balance at Mar. 31, 2022	$ 33,794	33,311,672	(31,971,503)	1,373,963
Balance	$ 33,794	33,311,672	(30,617,912)	2,727,554
Balance (in shares) at Jun. 30, 2021	67,588,504
Balance at Jun. 30, 2021	$ 33,794	33,311,672	(30,617,912)	2,727,554
Net (loss)			(37,156)	(37,156)
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
Net income			(37,156)	(37,156)
Balance	$ 33,794	33,311,672	(30,655,068)	2,690,398
Net (loss)			(72,393)	(72,393)
Balance (in shares) at Dec. 31, 2021	67,588,504
Balance at Dec. 31, 2021	$ 33,794	33,311,672	(30,727,461)	2,618,005
Net income			(72,393)	(72,393)
Balance	33,794	33,311,672	(30,727,461)	2,618,005
Balance	$ 33,794	33,311,672	(31,971,503)	1,373,963
Balance (in shares) at Mar. 31, 2022	67,588,504
Balance at Mar. 31, 2022	$ 33,794	33,311,672	(31,971,503)	1,373,963
Net (loss)			(38,666)	(38,666)
Balance (in shares) at Jun. 30, 2022	67,588,504
Balance at Jun. 30, 2022	$ 33,794	33,599,516	(32,010,169)	1,623,141
Stock based compensation		287,844
Net income			(38,666)	(38,666)
Balance (in shares) at Mar. 31, 2022	67,588,504
Balance at Mar. 31, 2022	$ 33,794	33,311,672	(31,971,503)	1,373,963
Net (loss)				155,148
Balance (in shares) at Dec. 31, 2022	67,588,504
Balance at Dec. 31, 2022	$ 33,794	33,599,516	(31,816,355)	1,816,955
Net income				155,148
Balance	$ 33,794	33,599,516	(32,010,169)	1,623,141
Balance (in shares) at Jun. 30, 2022	67,588,504
Balance at Jun. 30, 2022	$ 33,794	33,599,516	(32,010,169)	1,623,141
Net (loss)			100,043	100,043
Balance (in shares) at Sep. 30, 2022	67,588,504
Balance at Sep. 30, 2022	$ 33,794	33,599,516	(31,910,126)	1,723,184
Net income			100,043	100,043
Balance	$ 33,794	33,599,516	(31,910,126)	1,723,184
Net (loss)			93,771	93,771
Balance (in shares) at Dec. 31, 2022	67,588,504
Balance at Dec. 31, 2022	$ 33,794	33,599,516	(31,816,355)	1,816,955
Net income			93,771	93,771
Balance	$ 33,794	$ 33,599,516	$ (31,816,355)	$ 1,816,955

Unaudited Condensed Consolidate

Unaudited Condensed Consolidated Statements of Cash Flows - USD ($)	3 Months Ended				9 Months Ended		12 Months Ended
	Dec. 31, 2022	Jun. 30, 2022	Dec. 31, 2021	Jun. 30, 2021	Dec. 31, 2022	Dec. 31, 2021	Mar. 31, 2022
Cash flows from operating activities:
Net income	$ 93,771	$ (38,666)	$ (72,393)	$ (30,672)	$ 155,148	$ (140,221)
Adjustments to reconcile net income (loss) to net cash (used in) operating activities:
Depreciation and amortization					2,160	84,836
Write-off of inventories					54,692	26,726
Bad debt					0	625,000
Deferred taxes					0	(163,000)
Non-cash interest expense					20,320	23,049
Amortization of right-to-use asset					61,577	0
Stock based compensation					33,310	0
Forgiveness of Paycheck Protection Program loan	0		(332,542)		0	(693,817)
Warrant liability					0	182,161
Changes in operating assets and liabilities balances:
Accounts receivable					171,436	(9,681)
Inventories					(189,971)	(153,528)
Prepaid expenses and other current assets					47,622	(44,616)
Loan receivable					(72,881)	0
Accounts payable					(66,215)	(6,845)
Customer deposits					98,565	(10,634)
Accrued expenses and other current liabilities					(24,335)	(17,966)
Payments of operating lease liability					(76,406)	(76,406)
Net cash provided by (used in) operating activities					215,022	(374,942)
Cash flows provided (used) in financing activities:
Due to shareholder					(29,104)	(24,755)
Proceeds from line of credit					85,067	187,000
Repayments of line of credit					(307,764)	(159,910)
Proceeds (payments) from/to PPP loan					(4,034)	(1,666)
Net cash provided by (used in) financing activities					(255,835)	669
Net increase (decrease) in cash and cash equivalents					(40,813)	(374,273)
Cash and cash equivalents - beginning of period		$ 1,038,498		$ 1,546,950	1,038,498	1,546,950	$ 1,546,950
Cash and cash equivalents - end of period	$ 997,685		$ 1,172,677		997,685	1,172,677	$ 1,038,498
Cash paid for:
Interest					7,884	7,583
Taxes					0	0
Non-cash activities:
Reclass of Warrant Liability to Additional Paid in Capital					(182,161)	0
Initial recognition of prepaid warrant expense					$ (105,683)	$ 0

Note 1 - Nature of Business

Note 1 - Nature of Business	9 Months Ended
	Dec. 31, 2022
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.

Note 2 - Significant Accounting

Note 2 - Significant Accounting Policies	9 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Significant Accounting Policies [Text Block]	NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES BASIS OF PRESENTATION 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. 10 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 . 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 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 expense included in sales of our electronic products have been de minimis. 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 $120,000 and $209,000 as of March 31, 2022 were recognized as revenues during the three and nine months ended December 31, 2022, respectively. 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. INVENTORIES Inventories are stated at the lower of cost ( first first one 1 not 1 Long-Term Inventory: Due to recent shortages of materials relating to supply chain and COVID issues, when an item the Company believes will be used in the future, even beyond the current fiscal year, becomes available, it will purchase as many items as management deems necessary to fulfill future orders. 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 ADVERTISING COSTS Advertising costs are expensed as incurred and amounted to $6,184 and $21,216 for the three and nine months ended December 31, 2022 and $7,604 and $22,392 for the three and nine months ended December 31, 2021, respectively. 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. There were no Per share basic and diluted (loss) amounted to $0.00 and $(0.00) and $0.00 and $(0.00) for the three and nine months ended December 31, 2022 and 2021, respectively. 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 In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments ASU The Company is assessing this guidance to determine what modifications to existing credit estimation processes may be required. The new guidance is complex and management is evaluating preliminary output from models that have been developed during this evaluative phase. In addition, future levels of allowances will also reflect new requirements to include estimated credit losses on investment securities classified as held-to-maturity, if any. It has been generally assumed that the conversion from the incurred loss model, required under current GAAP, to the current expected credit loss (CECL) methodology (as required upon implementation of this Update) will, more likely than not, result in increases to the allowances for credit losses. However, the amount of any change in the allowance for credit losses resulting from the new guidance will ultimately be impacted by the provisions of this guidance as well as by loan and trade receivable composition and asset quality at the adoption date, and economic conditions and forecasts at the time of adoption. The cumulative impact of the economic effects of the COVID-19 pandemic on the changes to the allowance for loan and trade receivable losses, that will be required upon the implementation of the CECL methodology, cannot be estimated at this time. From time to time, new accounting pronouncements are issued by the FASB or other standard setting bodies that the Company adopts as of the specified effective date. The Company does not believe that the impact of recently issued standards that are not yet effective will have a material impact on the Company’s financial position or results of operations upon adoption.

Note 3 - Inventories

Note 3 - Inventories	9 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Inventory Disclosure [Text Block]	NOTE 3 - INVENTORIES Inventories at December 31, 2022 consisted of the following: Current Long Term Total Raw materials $ 368,624 $ 181,416 $ 550,040 Finished goods 54,731 2,314 57,045 Totals $ 423,355 $ 183,730 $ 607,085 Inventories at March 31, 2022 consisted of the following: Current Long Term Total Raw materials $ 240,163 $ 181,416 $ 421,579 Finished goods 47,913 2,314 50,227 Totals $ 288,076 $ 183,730 $ 471,806

Note 4 - Intangible Assets

Note 4 - Intangible Assets	9 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Intangible Assets Disclosure [Text Block]	NOTE 4 - 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. December 31, 2022 March 31, 2022 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 $ (21,911 ) $ 13,883 $ 35,794 10 - 15 $ (19,751 ) $ 16,043 Estimated aggregate future amortization expense related to intangible assets is as follows: For the fiscal years ended March 31, 2023 721 2024 2,883 2025 2,466 2026 1,980 2027 1,725 Thereafter 4,108 $ 13,883

Note 5 - Concentrations

Note 5 - Concentrations	9 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Concentration Risk Disclosure [Text Block]	NOTE 5 CONCENTRATIONS During the three months ended December 31, 2022, two two During the nine months ended December 31, 2022, two two As of December 31, 2022, two three The Company’s customer base is comprised of foreign and domestic entities with diverse demographics. Net revenues from foreign customers for the three and nine months ended December 31, 2022 were $80,465 or 8% and $292,036 or 10%, respectively. Net revenues from foreign customers for the three and nine months ended December 31, 2021 were $80,358 or 11% and $237,852 or 10%, respectively.

Note 6 - Disaggregated Revenues

Note 6 - Disaggregated Revenues and Segment Information	9 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Revenue from Contract with Customer [Text Block]	NOTE 6 - 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 December 31, 2022 2021 Net Revenue in the US Chemical $ 245,582 $ 251,454 Electronics 485,454 347,911 Engineering 165,830 69,931 896,866 669,296 Net Revenue outside the US Chemical 86,296 80,358 Electronics - - Engineering - - 86,296 80,358 Total Revenues $ 983,162 $ 749,654 Nine Months Ended December 31, 2022 2021 Net Revenue in the US Chemical $ 811,596 $ 805,378 Electronics 1,584,003 911,569 Engineering 411,387 393,407 2,806,986 2,110,354 Net Revenue outside the US Chemical 237,852 212,517 Electronics - - Engineering - - 237,852 212,517 Total Revenues $ 3,044,838 $ 2,322,871 Chemical Electronics Engineering Total Three months ended December 31, 2022 Revenue from external customers $ 331,878 $ 485,454 $ 165,830 $ 983,162 Segment operating income (loss) $ 23,137 $ 18,034 $ 51,582 $ 92,753 Nine months ended December 31, 2022 Revenue from external customers $ 1,049,448 $ 1,584,003 $ 411,387 $ 3,044,838 Segment operating income $ 35,548 $ (5,395 ) $ 130,867 $ 161,020 Three months ended December 31, 2021 Revenue from external customers $ 331,812 $ 347,911 $ 69,931 $ 749,654 Segment operating income (183,385 ) (188,273 ) (44,514 ) $ (416,172 ) Nine months ended December 31, 2021 Revenue from external customers $ 1,017,895 $ 911,569 $ 393,407 $ 2,322,871 Segment operating income $ (425,348 ) $ (531,888 ) $ (54,507 ) $ (1,011,743 ) Total assets at December 31, 2022 $ 1,090,659 $ 1,668,068 $ 449,095 $ 3,207,822 Total assets at March 31, 2022 $ 1,332,867 $ 1,430,395 $ 487,635 $ 3,250,897

Note 7 - Due From Affiliate

Note 7 - Due From Affiliate	9 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	NOTE 7 DUE FROM AFFILIATE The Company has a $75,000 investment for 23.2% of Qol Devices Inc. (Qol). It was determined that the Company does not hold a significant influence which results in us carrying this asset 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. This amount is shown net of a $250,000 allowance for doubtful accounts on the consolidated balance sheets as of December 31, 2022 and March 31, 2022.

Note 8 - Leases

Note 8 - Leases	9 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Lessee, Operating and Finance Leases [Text Block]	N OTE 8 LEASES We lease our office and manufacturing facility under a non-cancelable operating lease, which expires on June 30, 2028. The following is a maturity analysis of the annual undiscounted cash flows of the operating lease liabilities as of December 31, 2022: For the fiscal year ended: Amount FY 2023 March 31, 2023 $ 25,469 FY 2024 March 31, 2024 105,625 FY 2025 March 31, 2025 106,875 FY 2026 March 31, 2026 106,875 FY 2027 March 31, 2027 106,875 FY 2028 March 31, 2028 106,875 FY 2029 March 31, 2029 ends June 30, 2028 26,719 585,312 Less: Amount attributable to imputed interest (74,790 ) $ 510,523 Weighted average remaining lease term (in years) 3.0 Weighted average discount rate 5 % Present Value of future payments $ 18,730 Rent and real estate tax expense for all facilities for the three and nine months ended December 31, 2022 was approximately was approximately $34,000 and $102,000, respectively. Rent and real estate tax expense for all facilities for the three and nine months ended December 31, 2021 was approximately was approximately $34,000 and $103,000, respectively. These are reported as a component of cost of sales and selling, general and administrative expenses in the accompanying consolidated statements of operations.

Note 9 - Paycheck Protection Pr

Note 9 - Paycheck Protection Program (PPP) Loan	9 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Long-Term Debt [Text Block]	NOTE 9 PAYCHECK PROTECTION PROGRAM (PPP) LOAN In May 2020, February 2021, second 60% March 31, 2021. September 7, 2021, December 21, 2021, The unforgiven portion of the first PPP loan is $19,725, which was converted to a term loan payable in equal installments of principal plus interest at 1% with a maturity date of May 15, 2025. No collateral or personal guarantees is required for the loan. At December 31, 2022, the outstanding balance is $13,001.

Note 10 - Line of Credit

Note 10 - Line of Credit	9 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Debt Disclosure [Text Block]	NOTE 10 LINE OF CREDIT On June 15, 2018, the Company obtained an unsecured revolving line of credit, with a limit of $400,000. The line expires May 15, 2023, renewing automatically every year. The Company is required to make monthly interest payments, at a rate of 3.87% as of June 30, 2022. Any unpaid principal will be due upon maturity. At December 31, 2022 and March 31, 2022, the outstanding balance was $111,973 and $334,760, respectively.

Note 11 - Warrant Liability

Note 11 - Warrant Liability	9 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Warrant Liability [Text Block]	NOTE 11 WARRANT LIABILITY On July 2, 2021, ADM entered into a consulting agreement. The agreement granted a consultant a warrant to purchase up to 3,500,000 shares of the Company's par value common stock at an exercise price of $0.17 per share for the first twelve twelve During the preparation of our consolidated financial statements for the three months ended June 30, 2022, we identified an error relating to the accounting treatment of the initial warrant liability in July of 2021 that was originally valued at approximately $288,000 and was subsequently revalued at March 31, 2022 for a value of approximately $182,000. The error caused additional paid in capital to be understated by approximately $288,000, warrant liability to be overstated by approximately $182,000, prepaid expenses to be understated by approximately $181,000, and net loss to be overstated by approximately $75,000 as of and for the year ended March 31, 2022. We concluded the impact on the interim financial statements was immaterial and corrected the balances as of June 30, 2022.

Note 12 - Due to Stockholder

Note 12 - Due to Stockholder	9 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Compensation Related Costs, General [Text Block]	NOTE 12 DUE TO STOCKHOLDER The Company’s President and a stockholder, has been deferring his salary and bonuses periodically to assist the Company’s cash flow. There are no

Note 13 - Legal Proceedings

Note 13 - Legal Proceedings	9 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Legal Matters and Contingencies [Text Block]	NOTE 13 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 14 - Contractual Obligatio

Note 14 - Contractual Obligations and Other Commitments	9 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Commitments Disclosure [Text Block]	NOTE 14 CONTRACTURAL OBLIGATIONS AND OTHER COMMITMENTS Legal Contingencies We are involved, from time to time, in litigation and proceedings arising out of the ordinary course of business. There are no Product Liability As of December 31, 2022 and March 31, 2022, there were no claims against us for product liability. COVID-19 Pandemic The Company had reduced revenues in the electronic and chemical segments as a result of the Covid pandemic. In the electronic segment certain orders of medical devices manufactured by the Company were reduced or delayed due to the cessation of elective surgeries during the pandemic and generally reduced activities by customers. In the chemical segment certain of the Company’s water-based industrial coatings and adhesives orders were reduced due to some customers having shutdowns or reduced activities during the pandemic. We intend to continue to evaluate and may, in certain circumstances, take preemptive actions to preserve liquidity during the COVID-19 pandemic. As the circumstances around the COVID-19 pandemic remain uncertain, we continue to actively monitor the pandemic's impact on us, including our financial position, liquidity, results of operations, and cash flows.

Significant Accounting Policies

Significant Accounting Policies (Policies)	9 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	BASIS OF PRESENTATIONThe 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. 10
Consolidation, Policy [Policy Text Block]	PRINCIPLES OF CONSOLIDATIONThe 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 ESTIMATESThese 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 INSTRUMENTSFor 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 EQUIVALENTSCash equivalents are comprised of highly liquid investments with original maturities of three may not .
Receivable [Policy Text Block]	ACCOUNTS RECEIVABLE AND ALLOWANCE FOR DOUBTFUL ACCOUNTSAccounts 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
Revenue [Policy Text Block]	REVENUE RECOGNITIONELECTRONICS: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 expense included in sales of our electronic products have been de minimis. We have no no
Inventory, Policy [Policy Text Block]	INVENTORIESInventories are stated at the lower of cost ( first first one 1 not 1
Property, Plant and Equipment, Policy [Policy Text Block]	PROPERTY AND EQUIPMENTWe 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
Advertising Cost [Policy Text Block]	ADVERTISING COSTSAdvertising costs are expensed as incurred and amounted to $6,184 and $21,216 for the three and nine months ended December 31, 2022 and $7,604 and $22,392 for the three and nine months ended December 31, 2021, respectively.
Earnings Per Share, Policy [Policy Text Block]	NET EARNINGS PER SHAREWe 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.There were no
Lessee, Leases [Policy Text Block]	LEASESIn February 2016, April 1, 2019, 1 2 3 twelve not
Reclassification, Comparability Adjustment [Policy Text Block]	RECLASSIFICATIONCertain 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 STANDARDSIn June 2016, the FASB issued ASU No. 2016-13, Financial Instruments ASU

Note 3 - Inventories (Tables)

Note 3 - Inventories (Tables)	9 Months Ended
	Dec. 31, 2022
Notes Tables
Schedule Of Inventory [Table Text Block]	Current Long Term Total Raw materials $ 368,624 $ 181,416 $ 550,040 Finished goods 54,731 2,314 57,045 Totals $ 423,355 $ 183,730 $ 607,085 Current Long Term Total Raw materials $ 240,163 $ 181,416 $ 421,579 Finished goods 47,913 2,314 50,227 Totals $ 288,076 $ 183,730 $ 471,806

Note 4 - Intangible Assets (Tab

Note 4 - Intangible Assets (Tables)	9 Months Ended
	Dec. 31, 2022
Notes Tables
Schedule of Finite-Lived Intangible Assets [Table Text Block]	December 31, 2022 March 31, 2022 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 $ (21,911 ) $ 13,883 $ 35,794 10 - 15 $ (19,751 ) $ 16,043
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	For the fiscal years ended March 31, 2023 721 2024 2,883 2025 2,466 2026 1,980 2027 1,725 Thereafter 4,108 $ 13,883

Note 6 - Disaggregated Revenu_2

Note 6 - Disaggregated Revenues and Segment Information (Tables)	9 Months Ended
	Dec. 31, 2022
Notes Tables
Revenue from External Customers by Geographic Areas [Table Text Block]	Three months Ended December 31, 2022 2021 Net Revenue in the US Chemical $ 245,582 $ 251,454 Electronics 485,454 347,911 Engineering 165,830 69,931 896,866 669,296 Net Revenue outside the US Chemical 86,296 80,358 Electronics - - Engineering - - 86,296 80,358 Total Revenues $ 983,162 $ 749,654 Nine Months Ended December 31, 2022 2021 Net Revenue in the US Chemical $ 811,596 $ 805,378 Electronics 1,584,003 911,569 Engineering 411,387 393,407 2,806,986 2,110,354 Net Revenue outside the US Chemical 237,852 212,517 Electronics - - Engineering - - 237,852 212,517 Total Revenues $ 3,044,838 $ 2,322,871
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Chemical Electronics Engineering Total Three months ended December 31, 2022 Revenue from external customers $ 331,878 $ 485,454 $ 165,830 $ 983,162 Segment operating income (loss) $ 23,137 $ 18,034 $ 51,582 $ 92,753 Nine months ended December 31, 2022 Revenue from external customers $ 1,049,448 $ 1,584,003 $ 411,387 $ 3,044,838 Segment operating income $ 35,548 $ (5,395 ) $ 130,867 $ 161,020 Three months ended December 31, 2021 Revenue from external customers $ 331,812 $ 347,911 $ 69,931 $ 749,654 Segment operating income (183,385 ) (188,273 ) (44,514 ) $ (416,172 ) Nine months ended December 31, 2021 Revenue from external customers $ 1,017,895 $ 911,569 $ 393,407 $ 2,322,871 Segment operating income $ (425,348 ) $ (531,888 ) $ (54,507 ) $ (1,011,743 ) Total assets at December 31, 2022 $ 1,090,659 $ 1,668,068 $ 449,095 $ 3,207,822 Total assets at March 31, 2022 $ 1,332,867 $ 1,430,395 $ 487,635 $ 3,250,897

Note 8 - Leases (Tables)

Note 8 - Leases (Tables)	9 Months Ended
	Dec. 31, 2022
Notes Tables
Lessee, Operating Lease, Liability, Maturity [Table Text Block]	For the fiscal year ended: Amount FY 2023 March 31, 2023 $ 25,469 FY 2024 March 31, 2024 105,625 FY 2025 March 31, 2025 106,875 FY 2026 March 31, 2026 106,875 FY 2027 March 31, 2027 106,875 FY 2028 March 31, 2028 106,875 FY 2029 March 31, 2029 ends June 30, 2028 26,719 585,312 Less: Amount attributable to imputed interest (74,790 ) $ 510,523 Weighted average remaining lease term (in years) 3.0 Weighted average discount rate 5 % Present Value of future payments $ 18,730

Note 2 - Significant Accounti_2

Note 2 - Significant Accounting Policies (Details Textual) - USD ($) shares in Thousands, $ / shares in Thousands	3 Months Ended		9 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2022	Dec. 31, 2021	Mar. 31, 2022
Cash, Uninsured Amount	$ 820,000		$ 820,000		$ 887,000
Contract with Customer, Liability, Revenue Recognized	120,000		209,000
Advertising Expense	$ 6,184	$ 7,604	$ 21,216	$ 22,392
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)			0	0
Earnings Per Share, Basic (in dollars per share)	$ 0	$ 0	$ 0	$ 0
Minimum [Member]
Property, Plant and Equipment, Useful Life (Year)			5 years
Maximum [Member]
Property, Plant and Equipment, Useful Life (Year)			7 years
Electronic Products [Member]
Warranty Term (Year)			90 years

Note 3 - Inventories - Summary

Note 3 - Inventories - Summary of Inventory (Details) - USD ($)	Dec. 31, 2022	Mar. 31, 2022
Raw materials	$ 550,040	$ 421,579
Finished goods	57,045	50,227
Totals	607,085	471,806
Current [Member]
Raw materials	368,624	240,163
Finished goods	54,731	47,913
Totals	423,355	288,076
Long Term [Member
Raw materials	181,416	181,416
Finished goods	2,314	2,314
Totals	$ 183,730	$ 183,730

Note 4 - Intangible Assets (Det

Note 4 - Intangible Assets (Details Textual)	9 Months Ended
	Dec. 31, 2022
Minimum [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	10 years
Maximum [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	15 years

Note 4 - Intangible Assets - In

Note 4 - Intangible Assets - Intangible Assets (Details) - USD ($)	9 Months Ended	12 Months Ended
	Dec. 31, 2022	Mar. 31, 2022
Patents & Trademarks	$ (21,911)	$ (19,751)
Intangible assets, net of accumulated amortization of $21,911 and $19,751 at December 31, 2022 and March 31, 2022, respectively	13,883	16,043
Patents & Trademarks	13,883	16,043
Patents And Trademarks [Member]
Patents & Trademarks	35,794	35,794
Patents & Trademarks	(21,911)	(19,751)
Intangible assets, net of accumulated amortization of $21,911 and $19,751 at December 31, 2022 and March 31, 2022, respectively	13,883	16,043
Patents & Trademarks	$ 13,883	$ 16,043
Patents And Trademarks [Member] | Minimum [Member]
Patents & Trademarks (Year)	10 years	10 years
Patents And Trademarks [Member] | Maximum [Member]
Patents & Trademarks (Year)	15 years	15 years

Note 4 - Intangible Assets - Es

Note 4 - Intangible Assets - Estimated Aggregate Future Amortization Expense (Details) - USD ($)	Dec. 31, 2022	Mar. 31, 2022
2023	$ 721
2024	2,883
2025	2,466
2026	1,980
2027	1,725
Thereafter	4,108
Finite-Lived Intangible Assets, Net, Ending Balance	$ 13,883	$ 16,043

Note 5 - Concentrations (Detail

Note 5 - Concentrations (Details Textual)	3 Months Ended		9 Months Ended		12 Months Ended
	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Mar. 31, 2022
Revenue from Contract with Customer, Including Assessed Tax	$ 983,162	$ 749,654	$ 3,044,838	$ 2,322,871
Customer Concentration Risk [Member] | Two Customers [Member] | Revenue Benchmark [Member]
Concentration Risk, Number of Customers	2	2	2	2
Concentration Risk, Percentage		66%	45%	54%
Customer Concentration Risk [Member] | Two Customers [Member] | Accounts Receivable [Member]
Concentration Risk, Number of Customers			2
Concentration Risk, Percentage			54%
Customer Concentration Risk [Member] | Three Customers [Member] | Revenue Benchmark [Member]
Concentration Risk, Percentage	50%
Customer Concentration Risk [Member] | Three Customers [Member] | Accounts Receivable [Member]
Concentration Risk, Number of Customers					3
Concentration Risk, Percentage					75%
Customer Concentration Risk [Member] | Foreign Customers [Member] | Revenue Benchmark [Member]
Concentration Risk, Percentage	8%	11%	10%	10%
Revenue from Contract with Customer, Including Assessed Tax	$ 80,465	$ 80,358	$ 292,036	$ 237,852

Note 6 - Disaggregated Revenu_3

Note 6 - Disaggregated Revenues and Segment Information - Net Revenue, Classified by Geography (Details) - USD ($)	3 Months Ended		9 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2022	Dec. 31, 2021
Revenue from Contract with Customer, Including Assessed Tax	$ 983,162	$ 749,654	$ 3,044,838	$ 2,322,871
Chemical [Member]
Revenue from Contract with Customer, Including Assessed Tax	331,878	331,812	1,049,448	1,017,895
Electronics [Member]
Revenue from Contract with Customer, Including Assessed Tax	485,454	347,911	1,584,003	911,569
Engineering [Member]
Revenue from Contract with Customer, Including Assessed Tax	165,830	69,931	411,387	393,407
UNITED STATES
Revenue from Contract with Customer, Including Assessed Tax	896,866	669,296	2,806,986	2,110,354
UNITED STATES | Chemical [Member]
Revenue from Contract with Customer, Including Assessed Tax	245,582	251,454	811,596	805,378
UNITED STATES | Electronics [Member]
Revenue from Contract with Customer, Including Assessed Tax	485,454	347,911	1,584,003	911,569
UNITED STATES | Engineering [Member]
Revenue from Contract with Customer, Including Assessed Tax	165,830	69,931	411,387	393,407
Non-US [Member]
Revenue from Contract with Customer, Including Assessed Tax	86,296	80,358	237,852	212,517
Non-US [Member] | Chemical [Member]
Revenue from Contract with Customer, Including Assessed Tax	86,296	80,358	237,852	212,517
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 6 - Disaggregated Revenu_4

Note 6 - Disaggregated Revenues and Segment Information - Summary of Segment Information (Details) - USD ($)	3 Months Ended		9 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2022	Dec. 31, 2021	Mar. 31, 2022
Revenue from Contract with Customer, Including Assessed Tax	$ 983,162	$ 749,654	$ 3,044,838	$ 2,322,871
Segment operating income (loss)	92,753	(416,172)	161,020	(1,011,743)
Total assets at December 31, 2022	3,207,822		3,207,822		$ 3,250,897
Chemical [Member]
Revenue from Contract with Customer, Including Assessed Tax	331,878	331,812	1,049,448	1,017,895
Segment operating income (loss)	23,137	(183,385)	35,548	(425,348)
Total assets at December 31, 2022	1,090,659		1,090,659		1,332,867
Electronics [Member]
Revenue from Contract with Customer, Including Assessed Tax	485,454	347,911	1,584,003	911,569
Segment operating income (loss)	18,034	(188,273)	(5,395)	(531,888)
Total assets at December 31, 2022	1,668,068		1,668,068		1,430,395
Engineering [Member]
Revenue from Contract with Customer, Including Assessed Tax	165,830	69,931	411,387	393,407
Segment operating income (loss)	51,582	$ (44,514)	130,867	$ (54,507)
Total assets at December 31, 2022	$ 449,095		$ 449,095		$ 487,635

Note 7 - Due From Affiliate (De

Note 7 - Due From Affiliate (Details Textual) - USD ($)	12 Months Ended
	Mar. 31, 2018	Dec. 31, 2022	Mar. 31, 2022
Qol [Member]
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 8 - Leases (Details Textua

Note 8 - Leases (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2022	Dec. 31, 2021
Operating Lease, Expense	$ 34,000	$ 34,000	$ 102,000	$ 103,000

Note 8 - Leases - Future Minimu

Note 8 - Leases - Future Minimum Lease Payments (Details)	Dec. 31, 2022 USD ($)
FY 2023	$ 25,469
FY 2024	105,625
FY 2025	106,875
FY 2026	106,875
FY 2027	106,875
FY 2028	106,875
FY 2029	26,719
Lessee, Operating Lease, Liability, to be Paid, Total	585,312
Less: Amount attributable to imputed interest	(74,790)
Operating Lease, Liability, Total	$ 510,523
Weighted average remaining lease term (in years) (Year)	3 years
Weighted average discount rate	5%
Present Value of future payments	$ 18,730

Note 9 - Paycheck Protection _2

Note 9 - Paycheck Protection Program (PPP) Loan (Details Textual) - USD ($)			1 Months Ended	3 Months Ended		9 Months Ended		10 Months Ended	217 Months Ended
	Dec. 21, 2021	Sep. 07, 2021	Feb. 28, 2021	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2022	Dec. 31, 2021	Feb. 28, 2021	May 30, 2020
Gain (Loss) on Extinguishment of Debt, Total				$ 0	$ 332,542	$ 0	$ 693,817
Gain (Loss) on Extinguishment of Debt, Total				0	$ 332,542	0	$ 693,817
Paycheck Protection Program CARES Act [Member]
Proceeds from Notes Payable, Total			$ 332,542					$ 713,542	$ 381,000
Gain (Loss) on Extinguishment of Debt, Total		$ 361,275
Gain (Loss) on Extinguishment of Debt, Total		361,275
Paycheck Protection Program CARES Act [Member] | Loans Payable [Member]
Gain (Loss) on Extinguishment of Debt, Total	$ 332,542
Gain (Loss) on Extinguishment of Debt, Total	$ 332,542
PPP Term Loan One [Member]
Loans Payable, Total		$ 19,725		$ 13,001		$ 13,001
Debt Instrument, Interest Rate, Stated Percentage		1%
Debt Instrument, Maturity Date		May 15, 2025

Note 10 - Line of Credit (Detai

Note 10 - Line of Credit (Details Textual) - Revolving Credit Facility [Member] - USD ($)	9 Months Ended
	Dec. 31, 2022	Jun. 30, 2022	Mar. 31, 2022	Jun. 15, 2018
Line of Credit Facility, Maximum Borrowing Capacity				$ 400,000
Line of Credit Facility, Expiration Date	May 15, 2023
Debt Instrument, Interest Rate, Stated Percentage		3.87%
Short-Term Debt, Total	$ 111,973		$ 334,760

Note 11 - Warrant Liability (De

Note 11 - Warrant Liability (Details Textual) - USD ($)	3 Months Ended						9 Months Ended		12 Months Ended
	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Dec. 31, 2022	Dec. 31, 2021	Mar. 31, 2022	Jul. 02, 2022	Jul. 31, 2021	Jul. 02, 2021
Warrant Liability, Current	$ 0						$ 0		$ 182,161
Warrant Liability, Current	0						0		(182,161)
Net Income (Loss) Attributable to Parent, Total	$ (93,771)	$ (100,043)	$ 38,666	$ 72,393	$ 37,156	$ 30,672	$ (155,148)	$ 140,221
Revision of Prior Period, Error Correction, Adjustment [Member]
Warrant Liability, Current									(182,000)
Additional Paid in Capital, Total									288,000
Warrant Liability, Current									182,000
Prepaid Expense, Current, Total									181,000
Net Income (Loss) Attributable to Parent, Total									75,000
Consulting Agreement [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)												3,500,000
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)										$ 0.20		$ 0.17
Class of Warrant or Right, Exercisable Period (Month)										12 months		12 months
Warrant Liability, Current									182,000		$ 288,000
Warrant Liability, Current									$ (182,000)		$ (288,000)

Note 12 - Due to Stockholder (D

Note 12 - Due to Stockholder (Details Textual) $ in Thousands	Dec. 31, 2022 USD ($)
Deferred Compensation Liability, Interest Accrued	$ 0