Allied Healthcare Products (AHPIQ) 10-K 23 Sep 16 2016 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Jun. 30, 2016	Sep. 02, 2016	Dec. 31, 2015
Document Information [Line Items]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Jun. 30, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	FY
Entity Registrant Name	ALLIED HEALTHCARE PRODUCTS INC
Entity Central Index Key	874,710
Current Fiscal Year End Date	--06-30
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Smaller Reporting Company
Entity Public Float			$ 4,988,275
Trading Symbol	AHPI
Entity Common Stock, Shares Outstanding		8,027,147

STATEMENT OF OPERATIONS

STATEMENT OF OPERATIONS - USD ($)	12 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2014
Net sales	$ 35,952,487	$ 35,461,769	$ 36,370,616
Cost of sales	28,592,752	28,392,171	29,056,367
Gross profit	7,359,735	7,069,598	7,314,249
Selling, general and administrative expenses	9,279,061	8,763,335	10,423,133
Loss from operations	(1,919,326)	(1,693,737)	(3,108,884)
Other (income) expenses:
Interest income	(2,782)	(3,041)	(4,818)
Interest expense	0	0	0
Other, net	86,856	70,018	41,660
Nonoperating Income	84,074	66,977	36,842
Loss before provision for (benefit from) income taxes	(2,003,400)	(1,760,714)	(3,145,726)
Provision for (benefit from) income taxes	301,431	16,596	(339,813)
Net loss	$ (2,304,831)	$ (1,777,310)	$ (2,805,913)
Basic loss per share: (in dollars per share)	$ (0.29)	$ (0.22)	$ (0.35)
Diluted loss per share: (in dollars per share)	$ (0.29)	$ (0.22)	$ (0.35)
Weighted average shares outstanding - basic (in shares)	8,027,147	8,027,147	8,027,147
Weighted average shares outstanding - diluted (in shares)	8,027,147	8,027,147	8,027,147

BALANCE SHEET

BALANCE SHEET - USD ($)	Jun. 30, 2016	Jun. 30, 2015
Current assets:
Cash and cash equivalents	$ 1,703,663	$ 2,039,946
Accounts receivable, net of allowances of $170,000	4,094,462	3,574,674
Inventories, net	8,875,270	9,190,911
Income tax receivable	12,555	12,487
Other current assets	255,711	328,756
Total current assets	14,941,661	15,146,774
Property, plant and equipment, net	6,747,570	7,821,206
Deferred income taxes	1,430,385	1,889,872
Other assets, net	76,065	131,615
Total assets	23,195,681	24,989,467
Current liabilities:
Accounts payable	1,864,603	1,368,797
Other accrued liabilities	2,341,203	2,159,566
Deferred income taxes	717,420	767,907
Total current liabilities	4,923,226	4,296,270
Commitments and contingencies (Notes 4 and 9)
Stockholders' equity:
Preferred stock	0	0
Common stock; $0.01 par value; 30,000,000 shares authorized; 10,427,878 shares issued at June 30, 2016 and June 30, 2015; 8,027,147 shares outstanding at June 30, 2016 and June 30, 2015	104,279	104,279
Additional paid-in capital	48,430,759	48,546,670
Accumulated deficit	(9,281,795)	(6,976,964)
Less: treasury stock, at cost; 2,400,731 shares at June 30, 2016 and 2015	(20,980,788)	(20,980,788)
Total stockholders' equity	18,272,455	20,693,197
Total liabilities and stockholders' equity	23,195,681	24,989,467
Series A Preferred Stock [Member]
Stockholders' equity:
Preferred stock	$ 0	$ 0

BALANCE SHEET _Parenthetical_

BALANCE SHEET [Parenthetical] - USD ($)	Jun. 30, 2016	Jun. 30, 2015
Allowances for accounts receivable (in dollars)	$ 170,000	$ 170,000
Preferred stock, par value (in dollars per share)	$ 0.01	$ 0.01
Preferred stock, shares authorized	1,500,000	1,500,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized	30,000,000	30,000,000
Common stock, shares issued	10,427,878	10,427,878
Common stock, shares outstanding	8,027,147	8,027,147
Treasury stock, at cost	2,400,731	2,400,731
Series A Preferred Stock [Member]
Preferred stock, par value (in dollars per share)	$ 0.01	$ 0.01
Preferred stock, shares authorized	200,000	200,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0

STATEMENT OF CHANGES IN STOCKHO

STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY - USD ($)	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Deficit [Member]	Treasury Stock [Member]
Balance at Jun. 30, 2013	$ 25,314,749	$ 104,279	$ 48,584,999	$ (2,393,741)	$ (20,980,788)
Stock based compensation	9,655	0	9,655	0	0
Reversal of deferred tax provision, stock options forfeited	(9,418)	0	(9,418)	0	0
Net loss	(2,805,913)	0	0	(2,805,913)	0
Balance at Jun. 30, 2014	22,509,073	104,279	48,585,236	(5,199,654)	(20,980,788)
Stock based compensation	4,956	0	4,956	0	0
Reversal of deferred tax provision, stock options forfeited	(43,522)	0	(43,522)	0	0
Net loss	(1,777,310)	0	0	(1,777,310)	0
Balance at Jun. 30, 2015	20,693,197	104,279	48,546,670	(6,976,964)	(20,980,788)
Stock based compensation	2,946	0	2,946	0	0
Reversal of deferred tax provision, stock options forfeited	(118,857)	0	(118,857)	0	0
Net loss	(2,304,831)	0	0	(2,304,831)	0
Balance at Jun. 30, 2016	$ 18,272,455	$ 104,279	$ 48,430,759	$ (9,281,795)	$ (20,980,788)

STATEMENT OF CASH FLOWS

STATEMENT OF CASH FLOWS - USD ($)	12 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2014
Cash flows from operating activities:
Net loss	$ (2,304,831)	$ (1,777,310)	$ (2,805,913)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Depreciation and amortization	1,228,485	1,311,111	1,280,796
Stock based compensation	2,946	4,956	9,655
Provision for doubtful accounts and sales returns and allowances	2,859	61,877	18,852
Deferred tax benefit	290,145	0	(352,746)
Changes in operating assets and liabilities:
Accounts receivable	(522,647)	76,554	490,013
Inventories	315,641	215,187	(67,755)
Income tax receivable	(68)	4,679	19,600
Other current assets	73,045	81,340	10,880
Accounts payable	495,806	300,575	(248,980)
Deferred revenue	0	0	0
Other accrued liabilities	181,636	535,381	(237,055)
Net cash provided by (used in) operating activities	(236,983)	814,350	(1,882,653)
Cash flows from investing activities:
Capital expenditures	(99,300)	(141,166)	(438,504)
Net cash used in investing activities	(99,300)	(141,166)	(438,504)
Net increase (decrease) in cash and cash equivalents	(336,283)	673,184	(2,321,157)
Cash and cash equivalents at beginning of year	2,039,946	1,366,762	3,687,919
Cash and cash equivalents at end of year	1,703,663	2,039,946	1,366,762
Supplemental disclosures of cash flow information:
Interest	0	0	0
Income taxes	12,527	15,987	17,999
Non-cash investing and financing activity
Deferred tax provision on stock options forfeited and reclassified to additional paid in capital	$ 118,857	$ 43,522	$ 9,418

Organization

Organization	12 Months Ended
	Jun. 30, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	1. Organization Allied Healthcare Products, Inc. (the “Company” or “Allied”) is a manufacturer of respiratory products used in the health care industry in a wide range of hospital and alternate site settings, including post-acute care facilities, home health care and trauma care. The Company's product lines include respiratory care products, medical gas equipment and emergency medical products.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Jun. 30, 2016
Accounting Policies [Abstract]
Significant Accounting Policies [Text Block]	2. Summary of Significant Accounting Policies The significant accounting policies followed by Allied are described below. The policies utilized by the Company in the preparation of the financial statements conform to accounting principles generally accepted in the United States of America, and require management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual amounts could differ from those estimates. Revenue is recognized for all sales, including sales to agents and distributors, at the time products are shipped and title has transferred, provided that a purchase order has been received or a contract executed, there are not uncertainties regarding customer acceptance, the sales price is fixed and determinable and collectability is reasonably assured. Sales discounts, returns and allowances are included in net sales, and the provision for doubtful accounts is included in selling, general and administrative expenses. Additionally, it is the Company’s practice to include revenues generated from freight billed to customers in net sales with corresponding freight expense included in cost of sales in the Statement of Operations. The Company reports sales taxes on sales transactions on a net basis in the Statement of Operations, and therefore does not include sales taxes in revenues or costs. The sales price is fixed by Allied’s acceptance of the buyer’s firm purchase order. The sales price is not contingent, or subject to additional discounts. Allied’s standard shipment terms are “F.O.B. shipping point” as stated in Allied’s Terms and Conditions of Sale. The customer is responsible for obtaining insurance for and bears the risk of loss for product in-transit. Additionally, sales to customers do not include the right to return merchandise without the prior consent of Allied. In those cases where returns are accepted, product must be current and restocking fees must be paid by the respective customer. A provision has been made for estimated sales returns and allowances. These estimates are based on historical analysis of credit memo data and returns. Allied does not provide installation services for its products. Most products shipped are ready for immediate use by the customer. The Company’s in-wall medical system components, central station pumps and compressors, and headwalls do require installation by the customer. These products are typically purchased by a third-party contractor who is ultimately responsible for installation services. Accordingly, the customer purchase order or contract does not require customer acceptance of the installation prior to completion of the sale transaction and revenue recognition. Allied’s standard payment terms are net 30 days from the date of shipment, and payment is specifically not subject to customer inspection or acceptance, as stated in Allied’s Terms and Conditions of Sale. The buyer becomes obligated to pay Allied at the time of shipment. Allied requires credit applications from its customers and performs credit reviews to determine the creditworthiness of new customers. Allied requires letters of credit, where warranted, for international transactions. Allied also protects its legal rights under mechanics lien laws when selling to contractors. The Company offers limited warranties on its products. The standard warranty period is one year. The Company’s cost of providing warranty service for its products for the years ended June 30, 2016, June 30, 2015, and June 30, 2014 was $ 89,895 176,169 113,209 100,000 130,000 Promotional and advertising costs are expensed as incurred and are included in selling, general and administrative expenses in the Statement of Operations. 15,699 32,675 17,904 For purposes of the statement of cash flows, the Company considers all highly liquid investments with a maturity of three months or less when acquired to be cash equivalents. The Company maintains funds in bank accounts that, at times, may exceed the limit insured by the Federal Deposit Insurance Corporation. The risk of loss attributable to these uninsured balances is mitigated by depositing funds only in high credit quality financial institutions. The Company has not experienced any losses in such accounts. Allied has international sales which are denominated in U.S. dollars, the functional currency for these transactions. Accounts receivable are recorded at the invoiced amount. The Company performs ongoing credit evaluations of its customers and generally does not require collateral. The Company maintains reserves for potential credit losses based on past experience and an analysis of current amounts due, and historically such losses have been within management's expectations. The Company maintains an allowance for doubtful accounts to reflect the uncollectibility of accounts receivable based on past collection history and specific risks indentified among uncollected accounts. Accounts receivable are charged to the allowance for doubtful accounts when the Company determines that the receivable will not be collected and/or when the account has been referred to a third party collection agency. The Company’s customers can be grouped into three main categories: medical equipment distributors, construction contractors and health care institutions. At June 30, 2016, the Company believes that it has no significant concentration of credit risk. Inventories are stated at the lower of cost, determined using the last-in, first-out (“LIFO”) method, or market. If the first-in, first-out method (which approximates replacement cost) had been used in determining cost, inventories would have been $ 2,286,022 2,383,104 86,698 0 0 Inventory is recorded net of a reserve for obsolete and excess inventory which is determined based on an analysis of inventory items with no usage in the preceding year and for inventory items for which there is greater than two years’ usage on hand. The reserve for obsolete and excess inventory was $ 1,498,915 1,472,956 Property, plant and equipment are recorded at cost and are depreciated using the straight-line method over the estimated useful lives of the assets, which range from 3 35 The Company evaluates impairment of long-lived assets under the provisions of ASC Topic 360: “Property, Plant and Equipment.” ASC 360 provides a single accounting model for long-lived assets to be disposed of and reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets may not be recoverable. Under ASC 360, if the sum of the expected future cash flows (undiscounted and without interest charges) of the long-lived assets is less than the carrying amount of such assets, an impairment loss will be recognized. No impairment losses of long-lived assets or identifiable intangibles were recorded by the Company for fiscal years ended June 30, 2016, 2015, and 2014. At June 30, 2016, the Company had approximately 236 139 May 31, 2018 The Company maintains a self-insurance program for a portion of its health care costs. Self-insurance costs are accrued based upon the aggregate of the liability for reported claims and the estimated liability for claims incurred but not reported. As of June 30, 2016 and 2015, the Company had $ 175,000 195,000 The Company’s financial instruments include cash, accounts receivable and accounts payable. The carrying amounts for cash, accounts receivable and accounts payable approximate their fair value due to the short maturity of these instruments. The Company accounts for income taxes under ASC Topic 740: “Income Taxes.” Under ASC 740, the deferred tax provision is determined using the liability method, whereby deferred tax assets and liabilities are recognized based upon temporary differences between the financial statement and income tax bases of assets and liabilities using presently enacted tax rates. Valuation allowances are established when necessary to reduce deferred tax assets to the amounts expected to be realized . In assessing the need for a valuation allowance the Company first considers the reversals of existing temporary deferred tax liabilities and available tax planning strategies. To the extent these items are not sufficient to cause the realization of deferred tax assets, the Company considers the availability of future taxable income to the extent such income is considered likely to occur based on the Company’s earnings history, current income trends and projections. In light of its history of operating losses the Company does not rely on the existence of future taxable income as it currently cannot conclude future taxable income is likely to occur. The Company recognizes tax liabilities when, despite the Company’s belief that its tax return positions are supportable, the Company believes that certain positions may not be fully sustained upon review by tax authorities. Benefits from tax positions are measured at the largest amount of benefit that is greater than 50 percent likely of being realized upon settlement. The Company files a federal and multiple state income tax returns. With few exceptions the Company’s federal and state income tax returns are open for fiscal years ending after June 30, 2013. The Company classifies interest expenses on taxes payable as interest expense. Penalties are classified as a component of other expenses. Research and development costs are expensed as incurred and are included in selling, general and administrative expenses. Research and development expenses for the years ended June 30, 2016, 2015 and 2014 were $ 463,902 528,285 657,356 Basic earnings per share are based on the weighted average number of shares of common stock outstanding during the year. Diluted earnings per share are based on the sum of the weighted average number of shares of common stock and common stock equivalents outstanding during the year. The weighted average number of basic and diluted shares outstanding for the years ended June 30, 2016, 2015 and 2014 was 8,027,147 Year ended June 30, 2016 2015 2014 Net loss, as reported $ (2,304,831) $ (1,777,310) $ (2,805,913) Weighted average common shares outstanding 8,027,147 8,027,147 8,027,147 Effect of dilutive stock options - - - Weighted average diluted common shares outstanding 8,027,147 8,027,147 8,027,147 Net loss per common share Basic $ (0.29) $ (0.22) $ (0.35) Diluted $ (0.29) $ (0.22) $ (0.35) Employee stock options excluded from computation of diluted income per share amounts because their effect would be anti-dilutive - - - The company follows the provisions of ASC Topic 718: “Compensation – Stock Compensation”, which sets accounting requirements for “share-based” compensation to employees, including employee stock purchase plans, and requires companies to recognize in the statement of operations the grant-date fair value of the stock options and other equity-based compensation. The fair value of options granted is estimated on the date of grant using the Black-Scholes option-pricing model. 2016 2015 2014 Weighted-average fair value $ 0.39 $ 0.70 $ 1.04 Weighted-average volatility 30 % 44 % 45 % Weighted-average expected life (in years) 6.0 6.0 6.0 Weighted-average risk-free interest rate 1.91 % 1.85 % 1.68 % Dividend yield 0 % 0 % 0 % Expected volatility is based on the historical volatility of the Company’s common stock to estimate future volatility. The risk-free rates are taken from rates as published by the Federal Reserve and represent the yields on actively traded treasury securities for terms equal or approximately equal to the expected terms of the options. The expected term is calculated using the SEC Staff Accounting Bulletin 107 (ASC 718-10-S99) simplified method. The dividend yield is zero based on the fact that the Company has no intention of paying dividends in the near term. Share-based compensation expense included in the Statement of Operations for the fiscal years ended June 30, 2016, 2015 and 2014 was approximately $ 3,000 5,000 10,000 1,000 The Company recognized an income tax benefit for share-based compensation arrangements of approximately $ 4,000 1,000 2,000 No stock options were exercised during fiscal years 2016, 2015 and 2014. In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU” or “Update”) No. 2014-09, “Revenue from Contracts with Customers.” This ASU is a comprehensive new revenue recognition model that requires a company to recognize revenue to depict the transfer of goods or services to a customer at an amount that reflects the consideration it expects to receive in exchange for those goods or services. This ASU is effective for annual reporting periods beginning after December 15, 2016 and early adoption is not permitted. On July 9, 2015 the FASB voted to defer the effective date of this standard by one year to December 15, 2017 for the interim and annual reporting periods beginning after that date and permitted early adoption of the standard, but not before the original effective date of December 15, 2016. Companies may use either a full retrospective or modified retrospective approach to adopt this ASU. We are currently evaluating which transition approach to use and the full impact this ASU will have on our future financial statements. In August 2014, the FASB issued ASU No. 2014-15, to communicate amendments to FASB Account Standards Codification Subtopic 205-40, “Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern.” The ASU requires management to evaluate relevant conditions, events and certain management plans that are known or reasonably knowable as of the evaluation date when determining whether substantial doubt about an entity’s ability to continue as a going concern exists. Management will be required to make this evaluation for both annual and interim reporting periods. Management will have to make certain disclosures if it concludes that substantial doubt exists or when it plans to alleviate substantial doubt about the entity’s ability to continue as a going concern. The standard is effective for annual periods ending after December 15, 2016 and for interim reporting periods starting in 2017. Early adoption is permitted. We currently believe there will be no impact on our financial statement disclosures. In April 2015, the FASB issued ASU No. 2015-03, “Interest – Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs”. This ASU requires companies to present debt issuance costs as a direct deduction from the carrying value of that debt liability. ASU 2015-03 does not impact the recognition and measurement guidance for debt issuance costs. This ASU is effective for annual reporting periods beginning after December 15, 2015 and early adoption is permitted. Accordingly, we will adopt this ASU on July 1, 2016. Companies are required to use a retrospective approach and we currently believe there will be no impact on our financial statement disclosures. In July 2015, the FASB issued ASU No. 2015-11 to simplify the subsequent measurement of inventory. Under this new standard, an entity should measure inventory at the lower of cost and net realizable value. Net realizable value is the estimated selling price in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation. The guidance is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2016. The amendments in this guidance should be applied prospectively with earlier application permitted as of the beginning of an interim or annual reporting period. The Company is currently evaluating the impact to our future financial statements. In November 2015, the FASB issued Accounting Standards Update No. 2015-17 (“ASU 2015-17”), Income Taxes (Topic 740): Balance Sheet Classification of Deferred Taxes In February 2016, the FASB issued ASU 2016-02, “Leases (Topic 842)” (“ASU 2016-02”), which requires lessees to recognize assets and liabilities for leases with lease terms of more than 12 months and disclose key information about leasing arrangements. Consistent with current U.S. GAAP, the recognition, measurement, and presentation of expenses and cash flows arising from a lease by a lessee primarily will depend on its classification as a finance or operating lease. The update is effective for reporting periods beginning after December 15, 2018. Early adoption is permitted. The Company is in the process of evaluating the impact of this update on its financial statements. In March 2016, the FASB issued ASU 2016-08, “Revenue from Contracts with Customers (Topic 606) Principal versus Agent Considerations (Reporting Revenue Gross versus Net)” (“ASU 2016-08”). ASU 2016-08 further clarifies principal and agent relationships within ASU 2014-09. Similar to ASU 2014-09, the effective date will be the first quarter of fiscal year 2018 with early adoption permitted in the first quarter of fiscal year 2017. The Company is evaluating the impact that adoption of this new standard will have on its financial statements. In March 2016, the FASB issued ASU 2016-09, “Compensation-Stock Compensation (Topic 718), Improvements to Employee Share-Based Payment Accounting” (“ASU 2016-09”). ASU 2016-09 is intended to simplify several aspects of accounting for share-based payment awards. The effective date will be the first quarter of fiscal year 2018, with early adoption permitted. The Company is evaluating the impact that adoption of this new standard will have on its financial statements. In April 2016, the FASB issued ASU 2016-10, “Revenue from Contracts with Customers (Topic 606), Identifying Performance Obligations and Licensing” (“ASU 2016-10”). The amendments in ASU 2016-10 are expected to reduce the cost and complexity of applying the guidance on identifying promised goods or services in contracts with customers and to improve the operability and understandability of licensing implementation guidance related to the entity's intellectual property. Similar to ASU 2014-09, the effective date will be the first quarter of fiscal year 2018 with early adoption permitted in the first quarter of fiscal year 2017. The Company is evaluating the impact that adoption of this new standard will have on its financial statements.

Financing

Financing	12 Months Ended
	Jun. 30, 2016
Debt Disclosure [Abstract]
Debt Disclosure [Text Block]	3. Financing As of June 30, 2016, the Company is party to a Loan and Security Agreement, dated November 17, 2009, with Enterprise Bank & Trust (the “Credit Agreement”) pursuant to which the Company obtained a secured revolving credit facility. Currently, the agreement provides for borrowing availability of up to $ 5,000,000 The Credit Agreement was amended on November 9, 2015 extending the maturity date to November 9, 2016. Subject to the conditions and limitations set forth in the Credit Agreement, the Credit Facility will be available on a revolving basis until it expires on November 9, 2016, at which time all amounts outstanding under the Credit Facility will be due and payable. Advances under the Credit Facility will be made pursuant to a Revolving Credit Note (as defined in the Credit Agreement) executed by the Company in favor of Enterprise Bank & Trust. Such advances will bear interest at a rate equal to 3.50 While the Credit Agreement provides for stated availability of $ 5.0 a new covenant was added requiring the Company to maintain minimum “liquidity” of $1.25 million. Liquidity is defined as the difference between cash and cash equivalents and the aggregate principal balance of borrowings under the Credit Agreement and is measured at the last day of each fiscal quarter, commencing on December 31, 2015. Based on the Company’s cash and cash equivalents as of June 30, 2016 Under the Credit Agreement, advances are generally subject to customary borrowing conditions. The Credit Agreement also contains covenants with which the Company must comply during the term of the Credit Facility. Among other things, such covenants restrict the Company’s ability to incur certain additional debt; make specified restricted payments, dividends and capital expenditures; authorize or issue capital stock; enter into certain transactions with affiliates; consolidate or merge with or acquire another business; sell certain of its assets or dissolve or wind up the Company. In addition, effective November 9, 2015, the Credit Agreement includes the minimum liquidity requirement described above. The Credit Agreement also contains certain events of default that are customary for financings of this type including, without limitation: the failure to pay principal, interest, fees or other amounts when due; the breach of specified representations or warranties contained in the loan documents; cross-default with certain other indebtedness of the Company; the entry of uninsured judgments that are not bonded or stayed; failure to comply with the observance or performance of specified agreements contained in the loan documents; commencement of bankruptcy or other insolvency proceedings; and the failure of any of the loan documents entered into in connection with the Credit Facility to be in full force and effect. After an event of default, and upon the continuation thereof, the principal amount of all loans made under the Credit Facility would bear interest at a rate per annum equal to 4.00 The Bank has indicated that it does not intend to renew the credit facility when it expires on November 9, 2016. The Company will consider alternative sources of credit financing to replace the credit facility if necessary. The 30-day LIBOR rate was 0.45 At June 30, 2016, the Company had no aggregate indebtedness, including capital lease obligations, short-term debt, and long term debt. The Company was in compliance with all of the covenants associated with the Credit Facility at June 30, 2016.

Lease Commitments

Lease Commitments	12 Months Ended
	Jun. 30, 2016
Leases [Abstract]
Leases of Lessor Disclosure [Text Block]	4. Lease Commitments Fiscal Year Operating Leases 2017 67,373 2018 45,676 2019 2,487 Total minimum lease payments $ 115,536 Rental expense incurred on operating leases in fiscal 2016, 2015, and 2014 totaled $ 143,683 184,151 236,826

Income Taxes

Income Taxes	12 Months Ended
	Jun. 30, 2016
Income Tax Disclosure [Abstract]
Income Tax Disclosure [Text Block]	5. Income Taxes 2016 2015 2014 Current: Federal $ - $ - $ - State 11,286 16,596 12,933 Total current 11,286 16,596 12,933 Deferred: Federal (100,174) (552,167) (1,050,750) State (3,495) (66,542) (102,199) Valuation Allowance 393,814 618,709 800,203 Total deferred 290,145 - (352,746) $ 301,431 $ 16,596 $ (339,813) 2016 2015 2014 Computed tax at federal statutory rate $ (681,156) $ (598,643) $ (1,069,547) State income taxes, net of federal tax (benefit) provision (38,971) (29,799) (62,712) Non deductible expenses 13,915 14,683 18,141 Federal research credit (15,144) (6,738) (15,328) Book tax depreciation adjustment 517,736 - - Stock Options - Expired 122,508 - - Other, net (11,271) 18,384 (10,570) Valuation Allowance 393,814 618,709 800,203 Total $ 301,431 $ 16,596 $ (339,813) 2016 2015 Deferred Tax Assets Deferred Tax Deferred Tax Assets Deferred Tax Current: Bad debts $ 40,000 $ — $ 40,000 $ — Prepaid expenses — 16,173 — 20,093 Accrued liabilities 391,645 — 352,469 — Inventory — 1,134,160 — 1,140,283 431,645 1,150,333 392,469 1,160,376 Non Current: Depreciation — 841,040 — 470,768 Net operating loss and credit carryforwards 4,062,817 — 3,522,219 — Intangible assets 3,635 — 2,471 — Accrued pension liability 26,098 — 27,656 — Stock options 68,688 — 321,845 — Other — 75,819 — 94,639 4,161,238 916,859 3,874,191 565,407 Valuation Allowance (1,812,726) — (1,418,912) — Total deferred taxes $ 2,780,157 $ 2,067,192 $ 2,847,748 $ 1,725,783 At June 30, 2016, there were $ 10.1 2031 2036 5.9 2029 2036 The Company files a federal and multiple state income tax returns. With few exceptions the Company’s federal and state income tax returns are open for fiscal years ending after June 30, 2013. Management of the Company is not aware of any additional uncertain tax positions taken on its federal or state income tax filings for open tax years.

Employee Retirement Benefits

Employee Retirement Benefits	12 Months Ended
	Jun. 30, 2016
Compensation and Retirement Disclosure [Abstract]
Pension and Other Postretirement Benefits Disclosure [Text Block]	6. Employee Retirement Benefits The Company offers a retirement savings plan under Section 401(k) of the Internal Revenue Code to certain eligible salaried employees. Each employee may elect to enter a written salary deferral agreement under which a portion of such employee's pre-tax earnings may be contributed to the plan. During the fiscal years ended June 30, 2016, 2015 and 2014, the Company made contributions of $ 228,854 221,508 277,374 2 25 8 The risk of participating in multi-employer pension plan is different from single-employer plans. Assets contributed to a multi-employer plan by one employer may be used to provide benefits to employees of other participating employers. If a participating employer stops contributing to the plan, the unfunded obligations of the plan may be borne by the remaining participating employers. The Company’s participation in a multi-employer pension plan for the year ended June 30, 2016, is outlined in the table below. The “EIN/PN” column provides the Employee Identification Number (EIN) and the three-digit plan number (PN). The most recent Pension Protection Act (PPA) zone status for 2015 and 2014 is for the plan year-ends as indicated below. The zone status is based on information that the Company obtained from the annual funding notice for District No. 9 International Association of Machinists and Aerospace Workers Pension Trust. Among other factors, plans in the red zone are between 65 percent and 80 percent funded, and plans in the green zone are at least 80 percent funded. The “FIP/RP Status Pending/Implemented” column indicates plans for which a financial improvement plan (FIP) or a rehabilitation plan (RP) is either pending or has been implemented. In addition to regular plan contributions, the Company may be subject to a surcharge if the plan is in the red zone. The “Surcharge Imposed” column indicates whether a surcharge has been imposed on contributions to the plan. The last column lists the expiration date(s) of the collective-bargaining agreement (CBA) to which the plan is subject. PPA Zone Status Contributions by the Company Pension Trust Fund EIN/PN 2015 2014 FIP/RP 2016 2015 2014 Surcharge Expiration District No. 9 51-0138317/001 Green Green N/A $ 279,968 $ 287,385 $ 293,377 No 5/31/2018 The Company was not listed in the Form 5500 for the above plan as of the plan year ends as providing more than 5 percent of total contributions .

Stock Based Compensation

Stock Based Compensation	12 Months Ended
	Jun. 30, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	7. Stock Based Compensation The Company has established a 1999 Incentive Stock Plan and a 2009 Incentive Stock Plan (collectively the “Employee Plans”). The Employee Plans provide for the granting of options to the Company's executive officers and key employees to purchase shares of common stock at prices equal to the fair market value of the stock on the date of grant. Options to purchase up to 1,600,000 In addition, the Company has established a 2005 Directors Non-Qualified Stock Option Plan and a 2013 Incentive Plan for Non-Employee Directors (collectively the “Directors Plans”). The Directors Plans provide for the granting of options to the Company's directors who are not employees of the Company to purchase shares of common stock at prices equal to the fair market value of the stock on the date of grant. Options to purchase up to 150,000 Upon stock-settled compensation exercises and awards, the Company issues new shares of common stock. Weighted Average Weighted Remaining Aggregate Average Contractual Intrinsic Shares Exercise Price Term (years) Value June 30, 2013 472,500 $ 4.34 Options Granted 6,000 $ 2.31 Options Exercised 0 $ 0.00 Options Forfeited or Expired (12,500) $ 4.74 June 30, 2014 466,000 $ 4.30 2.3 $ 660 Options Granted 6,000 $ 1.58 Options Exercised 0 $ 0.00 Options Forfeited or Expired (49,000) $ 4.80 June 30, 2015 423,000 $ 4.20 1.3 $ - Options Granted 6,000 $ 1.17 Options Exercised 0 $ 0.00 Options Forfeited or Expired (329,000) $ 4.28 June 30, 2016 100,000 $ 3.78 4.5 $ - Exercisable at June 30, 2016 94,000 $ 3.95 4.2 $ - The following table provides additional information for options outstanding and exercisable at June 30, 2016: Options Outstanding Range of Exercise Prices Number Weighted Average Weighted Average 1.17 - 3.49 24,000 7.9 years $ 1.91 3.50 - 3.50 30,000 5.2 years $ 3.50 3.51 - 6.73 46,000 2.3 years $ 4.93 $ 1.17 - 6.73 100,000 4.5 years $ 3.78 Options Exercisable Range of Exercise Prices Number Weighted Average 1.17 - 3.49 18,000 $ 2.16 3.50 - 3.50 30,000 $ 3.50 3.51 - 6.73 46,000 $ 4.93 $ 1.17 - 6.73 94,000 $ 3.95 See Note 2 for discussion of accounting for stock awards and related fair value disclosures.

Supplemental Balance Sheet Info

Supplemental Balance Sheet Information	12 Months Ended
	Jun. 30, 2016
Supplemental Balance Sheet Information [Abstract]
Supplemental Balance Sheet Disclosures [Text Block]	8. Supplemental Balance Sheet Information June 30, 2016 2015 Inventories Work in progress $ 431,802 $ 545,410 Component parts 7,374,776 7,721,413 Finished goods 2,567,607 2,397,044 Reserve for obsolete and excess inventory (1,498,915) (1,472,956) $ 8,875,270 $ 9,190,911 Estimated Useful Life (years) Property, plant and equipment Machinery and equipment 3-10 $ 14,399,008 $ 14,693,789 Buildings 28-35 13,055,628 13,052,328 Land and land improvements 5-7 662,402 934,216 Total property, plant and equipment at cost 28,117,038 28,680,333 Less accumulated depreciation and amortization (21,369,468) (20,859,127) $ 6,747,570 $ 7,821,206 Depreciation expense was approximately $ 1.2 1.3 1.2 Other accrued liabilities Accrued compensation expense $ 1,099,935 $ 1,201,099 Customer deposits 859,307 589,276 Other 381,961 369,191 $ 2,341,203 $ 2,159,566

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Jun. 30, 2016
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies Disclosure [Text Block]	9. Commitments and Contingencies Legal Claims The Company is subject to various investigations, claims and legal proceedings covering a wide range of matters that arise in the ordinary course of its business activities. The Company intends to continue to conduct business in such a manner as to avert any FDA action seeking to interrupt or suspend manufacturing or require any recall or modification of products. The Company has recognized the costs and associated liabilities only for those investigations, claims and legal proceedings for which, in its view, it is probable that liabilities have been incurred and the related amounts are estimable. Based upon information currently available, management believes that existing accrued liabilities are sufficient. Stuyvesant Falls Power Litigation 469,000 492,000 696,000 The Company filed a Motion for Summary Judgment on March 14, 2014, seeking dismissal of Niagara’s claims and oral arguments on the motions were held on June 13, 2014. On October 1, 2014, the Court granted the Company’s motion, denied Niagara’s motion and ruled that the Company is entitled to receive electrical power pursuant to the power covenants. On October 26 and October 30, 2014, Niagara and the other party filed separate notices of appeal of the Court’s decision. On March 31, 2016 the Supreme Court of New York, Appellate Division, Third Department reversed the trial court decision and held that the free power covenants are no longer enforceable. The Company intends to appeal this ruling and exercise all available options to enforce the free power covenants which have been in place for over 100 years. The appellate decision terminated the enforceability of the free power covenants as of March 31, 2016. The appellate decision did not order the Company to pay any amounts for power consumed prior to such date and the Company believes that it is not liable for any such damages as a result of the appellate decision. As of June 30, 2016, the Company has not recorded a provision for this matter. The Company commenced paying for power at the Stuyvesant Falls facility in April 2016. Employment Contract In March 2007, the Company entered into a three year employment contract with its chief executive officer. The contract is subject to automatic annual renewals after the initial term unless notification is given. The contract was amended and restated in December 2009 without extending its term. The contract includes termination without cause and change of control provisions, under which the chief executive officer is entitled to receive specified severance payments generally equal to two times ending annual salary if the Company terminates his employment without cause or he voluntarily terminates his employment with “good reason.” “Good Reason” generally includes changes in the scope of his duties or location of employment but also includes (i) the Company’s written election not to renew the Employment Agreement and (ii) certain voluntary resignations by the chief executive officer following a “Change of Control” as defined in the Agreement.

Segment Information

Segment Information	12 Months Ended
	Jun. 30, 2016
Segment Reporting [Abstract]
Segment Reporting Disclosure [Text Block]	10. Segment Information The Company operates in one segment consisting of the The Company does not have any one single customer that represents more than 10 percent of total sales. Sales by Region 2016 2015 2014 Domestic United States $ 27,437,238 $ 27,304,353 $ 27,214,060 Europe 773,129 639,641 858,735 Canada 916,528 769,749 758,392 Latin America 3,168,891 3,343,361 4,291,530 Middle East 843,092 911,241 1,214,389 Far East 2,803,451 2,466,614 2,011,714 Other International 10,158 26,810 21,796 $ 35,952,487 $ 35,461,769 $ 36,370,616 Sales by Product 2016 2015 2014 Respiratory care products $ 9,077,370 $ 9,221,764 $ 9,688,486 Medical gas equipment 19,712,286 18,772,376 19,425,522 Emergency medical products 7,162,831 7,467,629 7,256,608 $ 35,952,487 $ 35,461,769 $ 36,370,616

Quarterly Financial Data (unaud

Quarterly Financial Data (unaudited)	12 Months Ended
	Jun. 30, 2016
Quarterly Financial Information Disclosure [Abstract]
Quarterly Financial Information [Text Block]	11. Quarterly Financial Data (unaudited) June 30, March 31, Dec. 31, Sept. 30, June 30, March 31, Dec. 31, Sept. 30, Three months ended, 2016 2016 2015 2015 2015 2015 2014 2014 Net sales $ 9,803 $ 8,840 $ 8,846 $ 8,463 $ 9,114 $ 8,503 $ 9,000 $ 8,845 Gross profit 2,257 1,626 1,779 1,698 1,638 1,699 2,158 1,575 Income (Loss) from operations 166 (762) (688) (635) (472) (489) (35) (698) Net loss (282) (784) (709) (530) (521) (503) (45) (708) Basic loss per share (0.03) (0.10) (0.09) (0.07) (0.06) (0.06) (0.01) (0.09) Diluted loss per share (0.03) (0.10) (0.09) (0.07) (0.06) (0.06) (0.01) (0.09) Earnings per share is computed independently for each of the quarters presented. Therefore, the sum of the quarterly amounts will not necessarily equal the total for the year.

Summary of Significant Accoun18

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Jun. 30, 2016
Accounting Policies [Abstract]
Use of Estimates, Policy [Policy Text Block]	Use of estimates The policies utilized by the Company in the preparation of the financial statements conform to accounting principles generally accepted in the United States of America, and require management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual amounts could differ from those estimates.
Revenue Recognition, Policy [Policy Text Block]	Revenue recognition Revenue is recognized for all sales, including sales to agents and distributors, at the time products are shipped and title has transferred, provided that a purchase order has been received or a contract executed, there are not uncertainties regarding customer acceptance, the sales price is fixed and determinable and collectability is reasonably assured. Sales discounts, returns and allowances are included in net sales, and the provision for doubtful accounts is included in selling, general and administrative expenses. Additionally, it is the Company’s practice to include revenues generated from freight billed to customers in net sales with corresponding freight expense included in cost of sales in the Statement of Operations. The Company reports sales taxes on sales transactions on a net basis in the Statement of Operations, and therefore does not include sales taxes in revenues or costs. The sales price is fixed by Allied’s acceptance of the buyer’s firm purchase order. The sales price is not contingent, or subject to additional discounts. Allied’s standard shipment terms are “F.O.B. shipping point” as stated in Allied’s Terms and Conditions of Sale. The customer is responsible for obtaining insurance for and bears the risk of loss for product in-transit. Additionally, sales to customers do not include the right to return merchandise without the prior consent of Allied. In those cases where returns are accepted, product must be current and restocking fees must be paid by the respective customer. A provision has been made for estimated sales returns and allowances. These estimates are based on historical analysis of credit memo data and returns. Allied does not provide installation services for its products. Most products shipped are ready for immediate use by the customer. The Company’s in-wall medical system components, central station pumps and compressors, and headwalls do require installation by the customer. These products are typically purchased by a third-party contractor who is ultimately responsible for installation services. Accordingly, the customer purchase order or contract does not require customer acceptance of the installation prior to completion of the sale transaction and revenue recognition. Allied’s standard payment terms are net 30 days from the date of shipment, and payment is specifically not subject to customer inspection or acceptance, as stated in Allied’s Terms and Conditions of Sale. The buyer becomes obligated to pay Allied at the time of shipment. Allied requires credit applications from its customers and performs credit reviews to determine the creditworthiness of new customers. Allied requires letters of credit, where warranted, for international transactions. Allied also protects its legal rights under mechanics lien laws when selling to contractors. The Company offers limited warranties on its products. The standard warranty period is one year. The Company’s cost of providing warranty service for its products for the years ended June 30, 2016, June 30, 2015, and June 30, 2014 was $ 89,895 176,169 113,209 100,000 130,000
Advertising Costs, Policy [Policy Text Block]	Marketing and Advertising Costs Promotional and advertising costs are expensed as incurred and are included in selling, general and administrative expenses in the Statement of Operations. 15,699 32,675 17,904
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and cash equivalents For purposes of the statement of cash flows, the Company considers all highly liquid investments with a maturity of three months or less when acquired to be cash equivalents. The Company maintains funds in bank accounts that, at times, may exceed the limit insured by the Federal Deposit Insurance Corporation. The risk of loss attributable to these uninsured balances is mitigated by depositing funds only in high credit quality financial institutions. The Company has not experienced any losses in such accounts.
Foreign Currency Transactions and Translations Policy [Policy Text Block]	Foreign currency transactions Allied has international sales which are denominated in U.S. dollars, the functional currency for these transactions.
Accounts Receivable And Concentrations Of Credit Risk [Policy Text Block]	Accounts receivable and concentrations of credit risk Accounts receivable are recorded at the invoiced amount. The Company performs ongoing credit evaluations of its customers and generally does not require collateral. The Company maintains reserves for potential credit losses based on past experience and an analysis of current amounts due, and historically such losses have been within management's expectations. The Company maintains an allowance for doubtful accounts to reflect the uncollectibility of accounts receivable based on past collection history and specific risks indentified among uncollected accounts. Accounts receivable are charged to the allowance for doubtful accounts when the Company determines that the receivable will not be collected and/or when the account has been referred to a third party collection agency. The Company’s customers can be grouped into three main categories: medical equipment distributors, construction contractors and health care institutions. At June 30, 2016, the Company believes that it has no significant concentration of credit risk.
Inventory, Policy [Policy Text Block]	Inventories Inventories are stated at the lower of cost, determined using the last-in, first-out (“LIFO”) method, or market. If the first-in, first-out method (which approximates replacement cost) had been used in determining cost, inventories would have been $ 2,286,022 2,383,104 86,698 0 0 Inventory is recorded net of a reserve for obsolete and excess inventory which is determined based on an analysis of inventory items with no usage in the preceding year and for inventory items for which there is greater than two years’ usage on hand. The reserve for obsolete and excess inventory was $ 1,498,915 1,472,956
Property, Plant and Equipment, Policy [Policy Text Block]	Property, plant and equipment Property, plant and equipment are recorded at cost and are depreciated using the straight-line method over the estimated useful lives of the assets, which range from 3 35
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]	Impairment of long-lived assets The Company evaluates impairment of long-lived assets under the provisions of ASC Topic 360: “Property, Plant and Equipment.” ASC 360 provides a single accounting model for long-lived assets to be disposed of and reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets may not be recoverable. Under ASC 360, if the sum of the expected future cash flows (undiscounted and without interest charges) of the long-lived assets is less than the carrying amount of such assets, an impairment loss will be recognized. No impairment losses of long-lived assets or identifiable intangibles were recorded by the Company for fiscal years ended June 30, 2016, 2015, and 2014.
Collective Bargaining Agreement [Policy Text Block]	Collective Bargaining Agreement At June 30, 2016, the Company had approximately 236 139 May 31, 2018
Self Insurance [Policy Text Block]	Self-insurance The Company maintains a self-insurance program for a portion of its health care costs. Self-insurance costs are accrued based upon the aggregate of the liability for reported claims and the estimated liability for claims incurred but not reported. As of June 30, 2016 and 2015, the Company had $ 175,000 195,000
Fair Value of Financial Instruments, Policy [Policy Text Block]	Fair value of financial instruments The Company’s financial instruments include cash, accounts receivable and accounts payable. The carrying amounts for cash, accounts receivable and accounts payable approximate their fair value due to the short maturity of these instruments.
Income Tax, Policy [Policy Text Block]	The Company accounts for income taxes under ASC Topic 740: “Income Taxes.” Under ASC 740, the deferred tax provision is determined using the liability method, whereby deferred tax assets and liabilities are recognized based upon temporary differences between the financial statement and income tax bases of assets and liabilities using presently enacted tax rates. Valuation allowances are established when necessary to reduce deferred tax assets to the amounts expected to be realized . In assessing the need for a valuation allowance the Company first considers the reversals of existing temporary deferred tax liabilities and available tax planning strategies. To the extent these items are not sufficient to cause the realization of deferred tax assets, the Company considers the availability of future taxable income to the extent such income is considered likely to occur based on the Company’s earnings history, current income trends and projections. In light of its history of operating losses the Company does not rely on the existence of future taxable income as it currently cannot conclude future taxable income is likely to occur. The Company recognizes tax liabilities when, despite the Company’s belief that its tax return positions are supportable, the Company believes that certain positions may not be fully sustained upon review by tax authorities. Benefits from tax positions are measured at the largest amount of benefit that is greater than 50 percent likely of being realized upon settlement. The Company files a federal and multiple state income tax returns. With few exceptions the Company’s federal and state income tax returns are open for fiscal years ending after June 30, 2013. The Company classifies interest expenses on taxes payable as interest expense. Penalties are classified as a component of other expenses.
Research and Development Expense, Policy [Policy Text Block]	Research and development costs Research and development costs are expensed as incurred and are included in selling, general and administrative expenses. Research and development expenses for the years ended June 30, 2016, 2015 and 2014 were $ 463,902 528,285 657,356
Earnings Per Share, Policy [Policy Text Block]	Basic earnings per share are based on the weighted average number of shares of common stock outstanding during the year. Diluted earnings per share are based on the sum of the weighted average number of shares of common stock and common stock equivalents outstanding during the year. The weighted average number of basic and diluted shares outstanding for the years ended June 30, 2016, 2015 and 2014 was 8,027,147 Year ended June 30, 2016 2015 2014 Net loss, as reported $ (2,304,831) $ (1,777,310) $ (2,805,913) Weighted average common shares outstanding 8,027,147 8,027,147 8,027,147 Effect of dilutive stock options - - - Weighted average diluted common shares outstanding 8,027,147 8,027,147 8,027,147 Net loss per common share Basic $ (0.29) $ (0.22) $ (0.35) Diluted $ (0.29) $ (0.22) $ (0.35) Employee stock options excluded from computation of diluted income per share amounts because their effect would be anti-dilutive - - -
Compensation Related Costs, Policy [Policy Text Block]	Employee stock-based compensation The company follows the provisions of ASC Topic 718: “Compensation – Stock Compensation”, which sets accounting requirements for “share-based” compensation to employees, including employee stock purchase plans, and requires companies to recognize in the statement of operations the grant-date fair value of the stock options and other equity-based compensation. The fair value of options granted is estimated on the date of grant using the Black-Scholes option-pricing model. 2016 2015 2014 Weighted-average fair value $ 0.39 $ 0.70 $ 1.04 Weighted-average volatility 30 % 44 % 45 % Weighted-average expected life (in years) 6.0 6.0 6.0 Weighted-average risk-free interest rate 1.91 % 1.85 % 1.68 % Dividend yield 0 % 0 % 0 % Expected volatility is based on the historical volatility of the Company’s common stock to estimate future volatility. The risk-free rates are taken from rates as published by the Federal Reserve and represent the yields on actively traded treasury securities for terms equal or approximately equal to the expected terms of the options. The expected term is calculated using the SEC Staff Accounting Bulletin 107 (ASC 718-10-S99) simplified method. The dividend yield is zero based on the fact that the Company has no intention of paying dividends in the near term. Share-based compensation expense included in the Statement of Operations for the fiscal years ended June 30, 2016, 2015 and 2014 was approximately $ 3,000 5,000 10,000 1,000 The Company recognized an income tax benefit for share-based compensation arrangements of approximately $ 4,000 1,000 2,000 No stock options were exercised during fiscal years 2016, 2015 and 2014.
New Accounting Pronouncements, Policy [Policy Text Block]	In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU” or “Update”) No. 2014-09, “Revenue from Contracts with Customers.” This ASU is a comprehensive new revenue recognition model that requires a company to recognize revenue to depict the transfer of goods or services to a customer at an amount that reflects the consideration it expects to receive in exchange for those goods or services. This ASU is effective for annual reporting periods beginning after December 15, 2016 and early adoption is not permitted. On July 9, 2015 the FASB voted to defer the effective date of this standard by one year to December 15, 2017 for the interim and annual reporting periods beginning after that date and permitted early adoption of the standard, but not before the original effective date of December 15, 2016. Companies may use either a full retrospective or modified retrospective approach to adopt this ASU. We are currently evaluating which transition approach to use and the full impact this ASU will have on our future financial statements. In August 2014, the FASB issued ASU No. 2014-15, to communicate amendments to FASB Account Standards Codification Subtopic 205-40, “Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern.” The ASU requires management to evaluate relevant conditions, events and certain management plans that are known or reasonably knowable as of the evaluation date when determining whether substantial doubt about an entity’s ability to continue as a going concern exists. Management will be required to make this evaluation for both annual and interim reporting periods. Management will have to make certain disclosures if it concludes that substantial doubt exists or when it plans to alleviate substantial doubt about the entity’s ability to continue as a going concern. The standard is effective for annual periods ending after December 15, 2016 and for interim reporting periods starting in 2017. Early adoption is permitted. We currently believe there will be no impact on our financial statement disclosures. In April 2015, the FASB issued ASU No. 2015-03, “Interest – Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs”. This ASU requires companies to present debt issuance costs as a direct deduction from the carrying value of that debt liability. ASU 2015-03 does not impact the recognition and measurement guidance for debt issuance costs. This ASU is effective for annual reporting periods beginning after December 15, 2015 and early adoption is permitted. Accordingly, we will adopt this ASU on July 1, 2016. Companies are required to use a retrospective approach and we currently believe there will be no impact on our financial statement disclosures. In July 2015, the FASB issued ASU No. 2015-11 to simplify the subsequent measurement of inventory. Under this new standard, an entity should measure inventory at the lower of cost and net realizable value. Net realizable value is the estimated selling price in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation. The guidance is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2016. The amendments in this guidance should be applied prospectively with earlier application permitted as of the beginning of an interim or annual reporting period. The Company is currently evaluating the impact to our future financial statements. In November 2015, the FASB issued Accounting Standards Update No. 2015-17 (“ASU 2015-17”), Income Taxes (Topic 740): Balance Sheet Classification of Deferred Taxes In February 2016, the FASB issued ASU 2016-02, “Leases (Topic 842)” (“ASU 2016-02”), which requires lessees to recognize assets and liabilities for leases with lease terms of more than 12 months and disclose key information about leasing arrangements. Consistent with current U.S. GAAP, the recognition, measurement, and presentation of expenses and cash flows arising from a lease by a lessee primarily will depend on its classification as a finance or operating lease. The update is effective for reporting periods beginning after December 15, 2018. Early adoption is permitted. The Company is in the process of evaluating the impact of this update on its financial statements. In March 2016, the FASB issued ASU 2016-08, “Revenue from Contracts with Customers (Topic 606) Principal versus Agent Considerations (Reporting Revenue Gross versus Net)” (“ASU 2016-08”). ASU 2016-08 further clarifies principal and agent relationships within ASU 2014-09. Similar to ASU 2014-09, the effective date will be the first quarter of fiscal year 2018 with early adoption permitted in the first quarter of fiscal year 2017. The Company is evaluating the impact that adoption of this new standard will have on its financial statements. In March 2016, the FASB issued ASU 2016-09, “Compensation-Stock Compensation (Topic 718), Improvements to Employee Share-Based Payment Accounting” (“ASU 2016-09”). ASU 2016-09 is intended to simplify several aspects of accounting for share-based payment awards. The effective date will be the first quarter of fiscal year 2018, with early adoption permitted. The Company is evaluating the impact that adoption of this new standard will have on its financial statements. In April 2016, the FASB issued ASU 2016-10, “Revenue from Contracts with Customers (Topic 606), Identifying Performance Obligations and Licensing” (“ASU 2016-10”). The amendments in ASU 2016-10 are expected to reduce the cost and complexity of applying the guidance on identifying promised goods or services in contracts with customers and to improve the operability and understandability of licensing implementation guidance related to the entity's intellectual property. Similar to ASU 2014-09, the effective date will be the first quarter of fiscal year 2018 with early adoption permitted in the first quarter of fiscal year 2017. The Company is evaluating the impact that adoption of this new standard will have on its financial statements.

Summary of Significant Accoun19

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Jun. 30, 2016
Accounting Policies [Abstract]
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	The following information is necessary to calculate earnings per share for the periods presented: Year ended June 30, 2016 2015 2014 Net loss, as reported $ (2,304,831) $ (1,777,310) $ (2,805,913) Weighted average common shares outstanding 8,027,147 8,027,147 8,027,147 Effect of dilutive stock options - - - Weighted average diluted common shares outstanding 8,027,147 8,027,147 8,027,147 Net loss per common share Basic $ (0.29) $ (0.22) $ (0.35) Diluted $ (0.29) $ (0.22) $ (0.35) Employee stock options excluded from computation of diluted income per share amounts because their effect would be anti-dilutive - - -
Schedule of Share-based Payment Award, Employee Stock Purchase Plan, Valuation Assumptions [Table Text Block]	The following table summarizes the weighted average assumptions utilized in the Black-Scholes option pricing model for options granted during the fiscal years ended June 30, 2016, 2015 and 2014. 2016 2015 2014 Weighted-average fair value $ 0.39 $ 0.70 $ 1.04 Weighted-average volatility 30 % 44 % 45 % Weighted-average expected life (in years) 6.0 6.0 6.0 Weighted-average risk-free interest rate 1.91 % 1.85 % 1.68 % Dividend yield 0 % 0 % 0 %

Lease Commitments (Tables)

Lease Commitments (Tables)	12 Months Ended
	Jun. 30, 2016
Leases [Abstract]
Operating Leases of Lessee Disclosure [Table Text Block]	The Company leases certain of its equipment under non-cancelable operating lease agreements. Minimum lease payments under operating leases at June 30, 2016 are as follows: Fiscal Year Operating Leases 2017 67,373 2018 45,676 2019 2,487 Total minimum lease payments $ 115,536

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Jun. 30, 2016
Income Tax Disclosure [Abstract]
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	The provision for (benefit from) income taxes consists of the following: 2016 2015 2014 Current: Federal $ - $ - $ - State 11,286 16,596 12,933 Total current 11,286 16,596 12,933 Deferred: Federal (100,174) (552,167) (1,050,750) State (3,495) (66,542) (102,199) Valuation Allowance 393,814 618,709 800,203 Total deferred 290,145 - (352,746) $ 301,431 $ 16,596 $ (339,813)
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	A reconciliation of income taxes, with the amounts computed at the statutory federal rate is as follows: 2016 2015 2014 Computed tax at federal statutory rate $ (681,156) $ (598,643) $ (1,069,547) State income taxes, net of federal tax (benefit) provision (38,971) (29,799) (62,712) Non deductible expenses 13,915 14,683 18,141 Federal research credit (15,144) (6,738) (15,328) Book tax depreciation adjustment 517,736 - - Stock Options - Expired 122,508 - - Other, net (11,271) 18,384 (10,570) Valuation Allowance 393,814 618,709 800,203 Total $ 301,431 $ 16,596 $ (339,813)
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	The deferred tax assets and deferred tax liabilities recorded on the balance sheet as of June 30, 2016 and 2015 are as follows: 2016 2015 Deferred Tax Assets Deferred Tax Deferred Tax Assets Deferred Tax Current: Bad debts $ 40,000 $ — $ 40,000 $ — Prepaid expenses — 16,173 — 20,093 Accrued liabilities 391,645 — 352,469 — Inventory — 1,134,160 — 1,140,283 431,645 1,150,333 392,469 1,160,376 Non Current: Depreciation — 841,040 — 470,768 Net operating loss and credit carryforwards 4,062,817 — 3,522,219 — Intangible assets 3,635 — 2,471 — Accrued pension liability 26,098 — 27,656 — Stock options 68,688 — 321,845 — Other — 75,819 — 94,639 4,161,238 916,859 3,874,191 565,407 Valuation Allowance (1,812,726) — (1,418,912) — Total deferred taxes $ 2,780,157 $ 2,067,192 $ 2,847,748 $ 1,725,783

Employee Retirement Benefits (T

Employee Retirement Benefits (Tables)	12 Months Ended
	Jun. 30, 2016
Compensation and Retirement Disclosure [Abstract]
Schedule of Costs of Retirement Plans [Table Text Block]	PPA Zone Status Contributions by the Company Pension Trust Fund EIN/PN 2015 2014 FIP/RP 2016 2015 2014 Surcharge Expiration District No. 9 51-0138317/001 Green Green N/A $ 279,968 $ 287,385 $ 293,377 No 5/31/2018

Stock Based Compensation (Table

Stock Based Compensation (Tables)	12 Months Ended
	Jun. 30, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]	A summary of stock option transactions in fiscal 2014, 2015 and 2016, respectively, pursuant to the Employee Plans and the Directors Plans is as follows: Weighted Average Weighted Remaining Aggregate Average Contractual Intrinsic Shares Exercise Price Term (years) Value June 30, 2013 472,500 $ 4.34 Options Granted 6,000 $ 2.31 Options Exercised 0 $ 0.00 Options Forfeited or Expired (12,500) $ 4.74 June 30, 2014 466,000 $ 4.30 2.3 $ 660 Options Granted 6,000 $ 1.58 Options Exercised 0 $ 0.00 Options Forfeited or Expired (49,000) $ 4.80 June 30, 2015 423,000 $ 4.20 1.3 $ - Options Granted 6,000 $ 1.17 Options Exercised 0 $ 0.00 Options Forfeited or Expired (329,000) $ 4.28 June 30, 2016 100,000 $ 3.78 4.5 $ - Exercisable at June 30, 2016 94,000 $ 3.95 4.2 $ -
Schedule of Share-based Compensation, Shares Authorized under Stock Option Plans, by Exercise Price Range [Table Text Block]	The following table provides additional information for options outstanding and exercisable at June 30, 2016: Options Outstanding Range of Exercise Prices Number Weighted Average Weighted Average 1.17 - 3.49 24,000 7.9 years $ 1.91 3.50 - 3.50 30,000 5.2 years $ 3.50 3.51 - 6.73 46,000 2.3 years $ 4.93 $ 1.17 - 6.73 100,000 4.5 years $ 3.78 Options Exercisable Range of Exercise Prices Number Weighted Average 1.17 - 3.49 18,000 $ 2.16 3.50 - 3.50 30,000 $ 3.50 3.51 - 6.73 46,000 $ 4.93 $ 1.17 - 6.73 94,000 $ 3.95

Supplemental Balance Sheet In24

Supplemental Balance Sheet Information (Tables)	12 Months Ended
	Jun. 30, 2016
Supplemental Balance Sheet Information [Abstract]
Condensed Balance Sheet [Table Text Block]	June 30, 2016 2015 Inventories Work in progress $ 431,802 $ 545,410 Component parts 7,374,776 7,721,413 Finished goods 2,567,607 2,397,044 Reserve for obsolete and excess inventory (1,498,915) (1,472,956) $ 8,875,270 $ 9,190,911 Estimated Useful Life (years) Property, plant and equipment Machinery and equipment 3-10 $ 14,399,008 $ 14,693,789 Buildings 28-35 13,055,628 13,052,328 Land and land improvements 5-7 662,402 934,216 Total property, plant and equipment at cost 28,117,038 28,680,333 Less accumulated depreciation and amortization (21,369,468) (20,859,127) $ 6,747,570 $ 7,821,206 Depreciation expense was approximately $ 1.2 1.3 1.2 Other accrued liabilities Accrued compensation expense $ 1,099,935 $ 1,201,099 Customer deposits 859,307 589,276 Other 381,961 369,191 $ 2,341,203 $ 2,159,566

Segment Information (Tables)

Segment Information (Tables)	12 Months Ended
	Jun. 30, 2016
Segment Reporting [Abstract]
Schedule Of Revenue Information By Product [Table Text Block]	Sales by region, and by product, are as follows: Sales by Region 2016 2015 2014 Domestic United States $ 27,437,238 $ 27,304,353 $ 27,214,060 Europe 773,129 639,641 858,735 Canada 916,528 769,749 758,392 Latin America 3,168,891 3,343,361 4,291,530 Middle East 843,092 911,241 1,214,389 Far East 2,803,451 2,466,614 2,011,714 Other International 10,158 26,810 21,796 $ 35,952,487 $ 35,461,769 $ 36,370,616 Sales by Product 2016 2015 2014 Respiratory care products $ 9,077,370 $ 9,221,764 $ 9,688,486 Medical gas equipment 19,712,286 18,772,376 19,425,522 Emergency medical products 7,162,831 7,467,629 7,256,608 $ 35,952,487 $ 35,461,769 $ 36,370,616

Quarterly Financial Data (una26

Quarterly Financial Data (unaudited) (Tables)	12 Months Ended
	Jun. 30, 2016
Quarterly Financial Information Disclosure [Abstract]
Schedule of Quarterly Financial Information [Table Text Block]	Summarized quarterly financial data for fiscal 2016 and 2015 appears below (all amounts in thousands except per share amounts): June 30, March 31, Dec. 31, Sept. 30, June 30, March 31, Dec. 31, Sept. 30, Three months ended, 2016 2016 2015 2015 2015 2015 2014 2014 Net sales $ 9,803 $ 8,840 $ 8,846 $ 8,463 $ 9,114 $ 8,503 $ 9,000 $ 8,845 Gross profit 2,257 1,626 1,779 1,698 1,638 1,699 2,158 1,575 Income (Loss) from operations 166 (762) (688) (635) (472) (489) (35) (698) Net loss (282) (784) (709) (530) (521) (503) (45) (708) Basic loss per share (0.03) (0.10) (0.09) (0.07) (0.06) (0.06) (0.01) (0.09) Diluted loss per share (0.03) (0.10) (0.09) (0.07) (0.06) (0.06) (0.01) (0.09)

Summary of Significant Accoun27

Summary of Significant Accounting Policies (Details) - USD ($)	3 Months Ended								12 Months Ended
	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2014
Net loss, as reported	$ (282,000)	$ (784,000)	$ (709,000)	$ (530,000)	$ (521,000)	$ (503,000)	$ (45,000)	$ (708,000)	$ (2,304,831)	$ (1,777,310)	$ (2,805,913)
Weighted average common shares outstanding									8,027,147	8,027,147	8,027,147
Effect of dilutive stock options									0	0	0
Weighted average diluted common shares outstanding									8,027,147	8,027,147	8,027,147
Net loss per common share
Basic (in dollars per share)	$ (0.03)	$ (0.10)	$ (0.09)	$ (0.07)	$ (0.06)	$ (0.06)	$ (0.01)	$ (0.09)	$ (0.29)	$ (0.22)	$ (0.35)
Diluted (in dollars per share)	$ (0.03)	$ (0.10)	$ (0.09)	$ (0.07)	$ (0.06)	$ (0.06)	$ (0.01)	$ (0.09)	$ (0.29)	$ (0.22)	$ (0.35)
Employee stock options excluded from computation of diluted income per share amounts because their effect would be anti-dilutive									0	0	0

Summary of Significant Accoun28

Summary of Significant Accounting Policies (Details 1) - $ / shares	12 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2014
Weighted-average fair value	$ 0.39	$ 0.70	$ 1.04
Weighted-average volatility	30.00%	44.00%	45.00%
Weighted-average expected life (in years)	6 years	6 years	6 years
Weighted-average risk-free interest rate	1.91%	1.85%	1.68%
Dividend yield	0.00%	0.00%	0.00%

Summary of Significant Accoun29

Summary of Significant Accounting Policies (Details Textual)	3 Months Ended	12 Months Ended
	Jun. 30, 2016USD ($)	Jun. 30, 2016USD ($)shares	Jun. 30, 2015USD ($)shares	Jun. 30, 2014USD ($)shares
Advertising Expense		$ 15,699	$ 32,675	$ 17,904
FIFO Inventory Amount	$ 2,286,022	2,286,022	2,383,104
Decreases In Cost Of Goods Sold		86,698	0	0
Inventory Valuation Reserves	$ 1,498,915	$ 1,498,915	1,472,956
Entity Number of Employees	236	236
Collective Bargaining Period Expiry Date	May 31, 2018
Health Care Insurance Accrued Liabilities	$ 175,000	$ 175,000	195,000
Gain Contingency, Description	Benefits from tax positions are measured at the largest amount of benefit that is greater than 50 percent likely of being realized upon settlement.
Research and Development Expense		$ 463,902	$ 528,285	$ 657,356
Weighted Average Number of Shares Outstanding, Basic | shares		8,027,147	8,027,147	8,027,147
Weighted Average Number of Shares Outstanding, Diluted | shares		8,027,147	8,027,147	8,027,147
Share-Based Compensation		$ 2,946	$ 4,956	$ 9,655
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized	$ 1,000	1,000
Employee Service Share-based Compensation, Tax Benefit from Compensation Expense		$ 1,000	2,000	4,000
Collective Bargaining Agreement [Member]
Entity Number of Employees	139	139
Minimum [Member]
Property, Plant and Equipment, Useful Life		3 years
Maximum [Member]
Property, Plant and Equipment, Useful Life		35 years
Warranty Service [Member]
Revenue Recognition, Multiple-deliverable Arrangements, Determination of Selling Price, Amount		$ 89,895	176,169	$ 113,209
Revenue Recognition Multiple Deliverable Arrangements Determination Of Liability Amount	$ 100,000	$ 100,000	$ 130,000

Financing (Details Textual)

Financing (Details Textual) - USD ($)	12 Months Ended
	Jun. 30, 2016	Nov. 09, 2015	Nov. 17, 2009
Debt Instrument [Line Items]
Line Of Credit Facility, Maximum Borrowing Capacity		$ 5,000,000	$ 5,000,000
Line of Credit Facility, Current Borrowing Capacity	$ 450,000
Line of Credit Facility, Covenant Terms	a new covenant was added requiring the Company to maintain minimum liquidity of $1.25 million. Liquidity is defined as the difference between cash and cash equivalents and the aggregate principal balance of borrowings under the Credit Agreement and is measured at the last day of each fiscal quarter, commencing on December 31, 2015. Based on the Companys cash and cash equivalents as of June 30, 2016
Credit Facility [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	4.00%
Debt Instrument, Basis Spread on Variable Rate	0.45%
Minimum [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	3.50%

Lease Commitments (Details)

Lease Commitments (Details)	Jun. 30, 2016USD ($)
Operating Leased Assets [Line Items]
2,017	$ 67,373
2,018	45,676
2,019	2,487
Total minimum lease payments	$ 115,536

Lease Commitments (Details Text

Lease Commitments (Details Textual) - USD ($)	12 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2014
Operating Leased Assets [Line Items]
Operating Leases, Rent Expense, Net	$ 143,683	$ 184,151	$ 236,826

Income Taxes (Details)

Income Taxes (Details) - USD ($)	12 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2014
Current:
Federal	$ 0	$ 0	$ 0
State	11,286	16,596	12,933
Total current	11,286	16,596	12,933
Deferred:
Federal	(100,174)	(552,167)	(1,050,750)
State	(3,495)	(66,542)	(102,199)
Valuation Allowance	393,814	618,709	800,203
Total deferred	290,145	0	(352,746)
Total	$ 301,431	$ 16,596	$ (339,813)

Income Taxes (Details 1)

Income Taxes (Details 1) - USD ($)	12 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2014
Schedule Of Income Tax Disclosure [Line Items]
Computed tax at federal statutory rate	$ (681,156)	$ (598,643)	$ (1,069,547)
State income taxes, net of federal tax (benefit) provision	(38,971)	(29,799)	(62,712)
Non deductible expenses	13,915	14,683	18,141
Federal research credit	(15,144)	(6,738)	(15,328)
Book tax depreciation adjustment	517,736	0	0
Stock Options - Expired	122,508	0	0
Other, net	(11,271)	18,384	(10,570)
Valuation Allowance	393,814	618,709	800,203
Total	$ 301,431	$ 16,596	$ (339,813)

Income Taxes (Details 2)

Income Taxes (Details 2) - USD ($)	Jun. 30, 2016	Jun. 30, 2015
Schedule Of Income Tax Disclosure [Line Items]
Deferred Tax Assets, Gross, Current	$ 431,645	$ 392,469
Deferred Tax Liabilities, Gross, Current	1,150,333	1,160,376
Deferred Tax Assets, Gross, Noncurrent	4,161,238	3,874,191
Deferred Tax Liabilities, Net, Noncurrent	916,859	565,407
Total Deferred Tax Assets	2,780,157	2,847,748
Total Deferred Tax Liabilities	2,067,192	1,725,783
Deferred Tax Liabilities Current [Member]
Schedule Of Income Tax Disclosure [Line Items]
Bad debts	0	0
Prepaid expenses	16,173	20,093
Accrued liabilities	0	0
Inventory	1,134,160	1,140,283
Deferred Tax Liabilities Non Current [Member]
Schedule Of Income Tax Disclosure [Line Items]
Depreciation	841,040	470,768
Net operating loss and credit carryforwards	0	0
Intangible assets	0	0
Accrued pension liability	0	0
Stock options	0	0
Other	75,819	94,639
Valuation Allowance	0	0
Deferred Tax Asset Current [Member]
Schedule Of Income Tax Disclosure [Line Items]
Bad debts	40,000	40,000
Prepaid expenses	0	0
Accrued liabilities	391,645	352,469
Inventory	0	0
Deferred Tax Asset Non Current [Member]
Schedule Of Income Tax Disclosure [Line Items]
Depreciation	0	0
Net operating loss and credit carryforwards	4,062,817	3,522,219
Intangible assets	3,635	2,471
Accrued pension liability	26,098	27,656
Stock options	68,688	321,845
Other	0	0
Valuation Allowance	$ (1,812,726)	$ (1,418,912)

Income Taxes (Details Textual)

Income Taxes (Details Textual) $ in Millions	12 Months Ended
	Jun. 30, 2016USD ($)
Schedule Of Income Tax Disclosure [Line Items]
Deferred Tax Assets, Operating Loss Carryforwards, Domestic	$ 10.1
Deferred Tax Assets, Operating Loss Carryforwards, State and Local	$ 5.9
Minimum [Member] | Domestic Tax Authority [Member]
Schedule Of Income Tax Disclosure [Line Items]
Operating Loss Carryforward Expiration Date	2,031
Minimum [Member] | State and Local Jurisdiction [Member]
Schedule Of Income Tax Disclosure [Line Items]
Operating Loss Carryforward Expiration Date	2,029
Maximum [Member] | Domestic Tax Authority [Member]
Schedule Of Income Tax Disclosure [Line Items]
Operating Loss Carryforward Expiration Date	2,036
Maximum [Member] | State and Local Jurisdiction [Member]
Schedule Of Income Tax Disclosure [Line Items]
Operating Loss Carryforward Expiration Date	2,036

Employee Retirement Benefits (D

Employee Retirement Benefits (Details) - USD ($)	12 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2014
Schedule Of Employee Retirement Benefits [Line Items]
Contributions by the Company	$ 279,968	$ 287,385	$ 293,377
Expiration Date of CBA	May 31, 2018
Surcharge Imposed	No

Employee Retirement Benefits 38

Employee Retirement Benefits (Details Textual) - USD ($)	12 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2014
Schedule Of Employee Retirement Benefits [Line Items]
Defined Benefit Plan, Contributions by Employer	$ 228,854	$ 221,508	$ 277,374
Percentage Of Eligible Salaried Employees Annual Income	2.00%
Percentage Of Annual Income To Plan	25.00%
Percentage Of Employee Deferrals	8.00%

Stock Based Compensation (Detai

Stock Based Compensation (Details) - USD ($)	12 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2014
Schedule Of Share Based Compensation Stock Options Activity [Line Items]
Beginning Balance, Shares	423,000	466,000	472,500
Options Granted, Shares	6,000	6,000	6,000
Options Exercised, Shares	0	0	0
Options Forfeited or Expired, Shares	(329,000)	(49,000)	(12,500)
Ending Balance, Shares	100,000	423,000	466,000
Exercisable, Shares	94,000
Beginning Balance, Weighted Average Exercise Price	$ 4.20	$ 4.30	$ 4.34
Options Granted, Weighted Average Exercise Price	1.17	1.58	2.31
Options Exercised, Weighted Average Exercise Price	0	0	0
Options Forfeited or Expired, Weighted Average Exercise Price	4.28	4.80	4.74
Ending Balance, Weighted Average Exercise Price	3.78	$ 4.20	$ 4.30
Exercisable, Weighted Average Exercise Price	$ 3.95
Options, Weighted Average Remaining Contractual Terms (years)	4 years 6 months	1 year 3 months 18 days	2 years 3 months 18 days
Exercisable, Weighted Average Remaining Contractual Terms (years)	4 years 2 months 12 days
Options, Aggregated Intrinsic Value	$ 0	$ 0	$ 660
Exercisable, Aggregated Intrinsic Value	$ 0

Stock Based Compensation (Det40

Stock Based Compensation (Details 1)	12 Months Ended
	Jun. 30, 2016$ / sharesshares
1.17 - 3.49 Exercise Prices
Schedule Of Share Based Compensation Stock Options Activity [Line Items]
Exercise Prices, Lower Range	$ 1.17
Exercise Prices, Upper range	$ 3.49
Options Outstanding, Number | shares	24,000
Options Outstanding, Weighted Average Remaining Life	7 years 10 months 24 days
Option Outstanding, Weighted Average Exercise Price	$ 1.91
Options Exercisable, Number | shares	18,000
Options Exercisable, Weighted Average Exercise Price	$ 2.16
3.50 - 3.50 Exercise Prices
Schedule Of Share Based Compensation Stock Options Activity [Line Items]
Exercise Prices, Lower Range	3.50
Exercise Prices, Upper range	$ 3.50
Options Outstanding, Number | shares	30,000
Options Outstanding, Weighted Average Remaining Life	5 years 2 months 12 days
Option Outstanding, Weighted Average Exercise Price	$ 3.50
Options Exercisable, Number | shares	30,000
Options Exercisable, Weighted Average Exercise Price	$ 3.50
3.51 - 6.73 Exercise Prices
Schedule Of Share Based Compensation Stock Options Activity [Line Items]
Exercise Prices, Lower Range	3.51
Exercise Prices, Upper range	$ 6.73
Options Outstanding, Number | shares	46,000
Options Outstanding, Weighted Average Remaining Life	2 years 3 months 18 days
Option Outstanding, Weighted Average Exercise Price	$ 4.93
Options Exercisable, Number | shares	46,000
Options Exercisable, Weighted Average Exercise Price	$ 4.93
1.17 - 6.73 Exercise Prices
Schedule Of Share Based Compensation Stock Options Activity [Line Items]
Exercise Prices, Lower Range	1.17
Exercise Prices, Upper range	$ 6.73
Options Outstanding, Number | shares	100,000
Options Outstanding, Weighted Average Remaining Life	4 years 6 months
Option Outstanding, Weighted Average Exercise Price	$ 3.78
Options Exercisable, Number | shares	94,000
Options Exercisable, Weighted Average Exercise Price	$ 3.95

Stock Based Compensation (Det41

Stock Based Compensation (Details Textual)	12 Months Ended
	Jun. 30, 2016shares
Employee Plan [Member]
Schedule Of Share Based Compensation Stock Options Activity [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Shares Purchased for Award	1,600,000
Director Plan [Member]
Schedule Of Share Based Compensation Stock Options Activity [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Shares Purchased for Award	150,000

Supplemental Balance Sheet In42

Supplemental Balance Sheet Information (Details) - USD ($)	12 Months Ended
	Jun. 30, 2016	Jun. 30, 2015
Inventories
Work in progress	$ 431,802	$ 545,410
Component parts	7,374,776	7,721,413
Finished goods	2,567,607	2,397,044
Reserve for obsolete and excess inventory	(1,498,915)	(1,472,956)
Inventory, Net	8,875,270	9,190,911
Property, plant and equipment
Total property, plant and equipment at cost	28,117,038	28,680,333
Less accumulated depreciation and amortization	(21,369,468)	(20,859,127)
Total Property, Plant and Equipment, Net	6,747,570	7,821,206
Other accrued liabilities
Accrued compensation expense	1,099,935	1,201,099
Customer deposits	859,307	589,276
Other	381,961	369,191
Other Accrued Liabilities	$ 2,341,203	2,159,566
Maximum [Member]
Property, plant and equipment
Estimated Useful Life	35 years
Minimum [Member]
Property, plant and equipment
Estimated Useful Life	3 years
Machinery and Equipment [Member]
Property, plant and equipment
Total property, plant and equipment at cost	$ 14,399,008	14,693,789
Machinery and Equipment [Member] | Maximum [Member]
Property, plant and equipment
Estimated Useful Life	10 years
Machinery and Equipment [Member] | Minimum [Member]
Property, plant and equipment
Estimated Useful Life	3 years
Building [Member]
Property, plant and equipment
Total property, plant and equipment at cost	$ 13,055,628	13,052,328
Building [Member] | Maximum [Member]
Property, plant and equipment
Estimated Useful Life	35 years
Building [Member] | Minimum [Member]
Property, plant and equipment
Estimated Useful Life	28 years
Land and Land Improvements [Member]
Property, plant and equipment
Total property, plant and equipment at cost	$ 662,402	$ 934,216
Land and Land Improvements [Member] | Maximum [Member]
Property, plant and equipment
Estimated Useful Life	7 years
Land and Land Improvements [Member] | Minimum [Member]
Property, plant and equipment
Estimated Useful Life	5 years

Supplemental Balance Sheet In43

Supplemental Balance Sheet Information (Details Textual) - USD ($) $ in Millions	12 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2014
Schedule Of Supplemental Balance Sheet Information [Line Items]
Depreciation	$ 1.2	$ 1.3	$ 1.2

Commitments and Contingencies (

Commitments and Contingencies (Details Textual) - USD ($)	Mar. 14, 2014	Feb. 06, 2012	Mar. 31, 2015
Commitments and Contingencies [Line Items]
Loss Contingency, Damages Sought, Value	$ 492,000	$ 469,000	$ 696,000

Segment Information (Details)

Segment Information (Details) - USD ($)	3 Months Ended								12 Months Ended
	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2014
Segment Reporting Information [Line Items]
Net sales	$ 9,803,000	$ 8,840,000	$ 8,846,000	$ 8,463,000	$ 9,114,000	$ 8,503,000	$ 9,000,000	$ 8,845,000	$ 35,952,487	$ 35,461,769	$ 36,370,616
Domestic United States [Member]
Segment Reporting Information [Line Items]
Net sales									27,437,238	27,304,353	27,214,060
Europe [Member]
Segment Reporting Information [Line Items]
Net sales									773,129	639,641	858,735
Canada [Member]
Segment Reporting Information [Line Items]
Net sales									916,528	769,749	758,392
Latin America [Member]
Segment Reporting Information [Line Items]
Net sales									3,168,891	3,343,361	4,291,530
Middle East [Member]
Segment Reporting Information [Line Items]
Net sales									843,092	911,241	1,214,389
Far East [Member]
Segment Reporting Information [Line Items]
Net sales									2,803,451	2,466,614	2,011,714
Other International [Member]
Segment Reporting Information [Line Items]
Net sales									$ 10,158	$ 26,810	$ 21,796

Segment Information (Details 1)

Segment Information (Details 1) - USD ($)	3 Months Ended								12 Months Ended
	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2014
Segment Reporting Information [Line Items]
Net sales	$ 9,803,000	$ 8,840,000	$ 8,846,000	$ 8,463,000	$ 9,114,000	$ 8,503,000	$ 9,000,000	$ 8,845,000	$ 35,952,487	$ 35,461,769	$ 36,370,616
Respiratory care products [Member]
Segment Reporting Information [Line Items]
Net sales									9,077,370	9,221,764	9,688,486
Medical gas equipment [Member]
Segment Reporting Information [Line Items]
Net sales									19,712,286	18,772,376	19,425,522
Emergency medical products [Member]
Segment Reporting Information [Line Items]
Net sales									$ 7,162,831	$ 7,467,629	$ 7,256,608

Quarterly Financial Data (una47

Quarterly Financial Data (unaudited) (Details) - USD ($)	3 Months Ended								12 Months Ended
	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2014
Schedule Of Quarterly Financial Information [Line Items]
Net sales	$ 9,803,000	$ 8,840,000	$ 8,846,000	$ 8,463,000	$ 9,114,000	$ 8,503,000	$ 9,000,000	$ 8,845,000	$ 35,952,487	$ 35,461,769	$ 36,370,616
Gross profit	2,257,000	1,626,000	1,779,000	1,698,000	1,638,000	1,699,000	2,158,000	1,575,000	7,359,735	7,069,598	7,314,249
Income (Loss) from operations	166,000	(762,000)	(688,000)	(635,000)	(472,000)	(489,000)	(35,000)	(698,000)	(1,919,326)	(1,693,737)	(3,108,884)
Net loss	$ (282,000)	$ (784,000)	$ (709,000)	$ (530,000)	$ (521,000)	$ (503,000)	$ (45,000)	$ (708,000)	$ (2,304,831)	$ (1,777,310)	$ (2,805,913)
Basic loss per share	$ (0.03)	$ (0.10)	$ (0.09)	$ (0.07)	$ (0.06)	$ (0.06)	$ (0.01)	$ (0.09)	$ (0.29)	$ (0.22)	$ (0.35)
Diluted loss per share	$ (0.03)	$ (0.10)	$ (0.09)	$ (0.07)	$ (0.06)	$ (0.06)	$ (0.01)	$ (0.09)	$ (0.29)	$ (0.22)	$ (0.35)