Income Taxes (Tables)

12 Months Ended

Apr. 30, 2013

	2013			2012			2011

Federal income tax at statutory rates	$	(1,459,000	)	$	(1,106,000	)	$	(1,574,000	)
State income taxes (net of Federal income tax benefit)		(249,000	)		(193,000	)		(319,000	)

Other		52,000			(47,000	)		(259,000	)

Total income tax expense (benefit) before provision for valuation allowance		(1,656,000	)		(1,346,000	)		(2,152,000	)
Changes in valuation allowance		1,661,000			1,351,000			2,157,000
Total income tax expense	$	5,000		$	5,000		$	5,000

	2013			2012
Deferred tax assets:
Compensated absences and severance, principally due to accruals for financial reporting purposes	$	150,000		$	99,000
Stock-based compensation expense		1,259,000			1,202,000
Accounts receivable, principally due to allowance for doubtful accounts and sales returns		78,000			78,000
Property and equipment, principally due to differences in depreciation		106,000			253,000
Intangible assets		464,000			360,000
Inventories		91,000			88,000
Domestic net operating losses		9,089,000			7,491,000
Software development costs		-			-
Alternative minimum tax		438,000			438,000
Other		61,000			66,000
Deferred tax assets		11,736,000			10,075,000

Valuation allowance		(11,736,000	)		(10,075,000	)

Net deferred tax assets	$	0		$	0