Significant Accounting Policies [Text Block] | Note 2 Basis of Presentation: Use of Estimates: Cash and Cash Equivalents: no Financial Instruments Segments and Related Information: one March 28, 2021 March 29, 2020 2021 2020 Bedding, blankets and accessories $ 47,036 $ 38,065 Bibs, bath, developmental toy, feeding, baby care and disposable products 32,128 35,331 Total net sales $ 79,164 $ 73,396 Revenue Recognition: A provision for anticipated returns, which are based upon historical returns and claims, is provided through a reduction of net sales and cost of products sold in the reporting period within which the related sales are recorded. Actual returns and claims experienced in a future period may may The Company recognizes revenue associated with unredeemed store credits and gift certificates at the earlier of their redemption by customers, their expiration or when their likelihood of redemption becomes remote, which is generally two no 60 Allowances Against Accounts Receivable: no Uncollectible Accounts: not Credit Concentration: March 28, 2021 $19.3 $723,000. $18.6 $602,000 $19.2 March 29, 2020 $17.8 $530,000. $17.1 Other Accrued Liabilities: $215,000 March 28, 2021. $85,000 March 28, 2021 $14,000 $6,000. $352,000 March 29, 2020. $155,000 March 29, 2020 $16,000 $8,000. Inventory Valuation: first first The determination of the indirect charges and their allocation to the Company's finished goods inventories is complex and requires significant management judgment and estimates. If management made different judgments or utilized different estimates, then differences would result in the valuation of the Company's inventories and in the amount and timing of the Company's cost of products sold and the resulting net income for the reporting period. On a periodic basis, management reviews its inventory quantities on hand for obsolescence, physical deterioration, changes in price levels and the existence of quantities on hand which may not no may not may Leases: 12 may not Depreciation and Amortization: three eight five twenty Patent Costs: Valuation of Long-Lived Assets and Identifiable Intangible Assets: may not Royalty Payments: $5.7 $4.9 2021 2020, Provision for Income Taxes: March 28, 2021 March 28, 2021, March 29, 2020, March 31, 2019, April 1, 2018, April 2, 2017 April 3, 2016. Management evaluates items of income, deductions and credits reported on the Company's various federal and state income tax returns filed and recognizes the effect of positions taken on those income tax returns only if those positions are more likely than not 50% After considering all relevant information regarding the calculation of the state portion of its income tax provision, the Company believes that the technical merits of the tax position that the Company has taken with respect to state apportionment percentages would more likely than not 2021 2020 $88,000 $58,000, The Company's policy is to accrue interest expense and penalties as appropriate on any estimated unrecognized tax liabilities as a charge to interest expense in the Company's consolidated statements of income. During fiscal years 2021 2020, $56,000 $76,000, In December 2016, March 30, 2014, March 31, 2013, April 1, 2012 April 3, 2011. July 31, 2019, no March 31, 2013, April 1, 2012 April 3, 2011. January 7, 2020 January 10, 2021, March 29, 2015 April 3, 2016, $233,000 $444,000 March 28, 2021 March 29, 2020, $108,000 $163,000 March 28, 2021 March 29, 2020, On March 3, 2021, March 30, 2014. 30% $448,000, $134,000, $7,000. no March 28, 2021. In August 2020, March 31, 2019, April 1, 2018 April 2, 2017. February 2021, April 2, 2017. one not During the fiscal years ended March 28, 2021 March 29, 2020, $74,000 $274,000, During the fiscal years ended March 28, 2021 March 29, 2020, $12,000 $5,000, Advertising Costs: $1.3 $1.1 2021 2020, Earnings Per Share: Recently-Issued Accounting Standards: June 2016, No. 2016 13, Financial Instruments Credit Losses (Topic 326 not No. 2016 13 ASU No. 2016 13 December 15, 2018. No. 2016 13 no December 15, 2019, November 15, 2019, No. 2019 10, Financial Instruments Credit Losses (Topic 326 815 842 No. 2016 13 first December 15, 2022. No. 2016 13 April 3, 2023. not No. 2016 13, not In December 2019, No. 2019 12, Income Taxes (Topic 740 Simplifying the Accounting for Income Taxes 740. 740 No. 2019 12 first December 15, 2020. No. 2019 12 March 29, 2021. not The Company has determined that all other ASU's issued which had become effective as of May 31, 2021, not |