NOTE 10 – Leases

 

The Company’s operating leases are comprised primarily of facility leases. Balance sheet information related to the Company’s leases is presented below:

        
   March 31,   March 31, 
   2025   2024 
Operating leases:          
Operating lease right-of-use assets  $84,000   $286,000 
Operating lease liabilities – current   58,000    198,000 
Operating lease liabilities – non-current   27,000    87,000 

 

Other information related to leases is presented below:

 

  

Year ended

March 31, 2025

   Year ended
March 31, 2024
 
Lease cost          
Operating lease cost  $365,000   $380,000 
Other information:          
Operating cash flows from operating leases  $(174,000)  $(161,000)
Weighted-average remaining lease term – operating leases (in months)   18.6    19.7 
Weighted-average discount rate – operating leases   6%    6% 

 

As of March 31, 2025, the annual future minimum lease payments of the Company’s operating lease liabilities were as follows:

    
For Years Ending March 31,    
     
2026  $66,000 
2027   15,000 
2028   9,000 
Total future minimum lease payments, undiscounted   90,000 
Less: imputed interest   (5,000)
Total lease liability  $85,000 

 

Historical Timeline

Fiscal YearFiled
2025Jun 17, 2025Showing above
2024Jun 17, 2024
2023Jun 21, 2023
2022Jul 13, 2022
2020Jul 10, 2020
2018Jun 26, 2018

About Leases Disclosures

Lease disclosures under ASC 842 provide a comprehensive view of a company's leased asset portfolio, including the split between operating and finance leases, discount rates used to present-value future payments, and the maturity schedule of lease obligations. This section reveals a significant source of off-balance-sheet commitments that were largely hidden before the current standard.

Key signals: the weighted-average discount rate affects the size of recorded lease liabilities — a higher rate reduces the reported obligation, so compare the chosen rate against the company's incremental borrowing rate. The operating versus finance lease mix affects both EBITDA and operating income presentation. Watch the maturity table for concentration risk: large payment cliffs in specific years may create cash flow pressure. Variable lease payments excluded from the liability measurement represent real obligations that do not appear on the balance sheet. Compare total lease costs against prior-year operating lease expense to assess the true economic burden.