Note 17 - Fair Value Measurements (Tables)

9 Months Ended

Dec. 31, 2023

Notes Tables

Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]

	December 31, 2023
	Fair		Hierarchy Level
	Value		Level 1		Level 2		Level 3
Assets:
Prepaid expenses - common stock issued subject to market adjustment at settlement	$	124	$	124	$	-	$	-
Total	$	124	$	124	$	-	$	-
Liabilities:
Bifurcated embedded derivative on Series A Preferred Stock	$	279	$	-	$	-	$	279
	$	279	$	-	$	-	$	279

	March 31, 2023
	Fair		Hierarchy Level
	Value		Level 1		Level 2		Level 3
Assets:
Prepaid expenses - common stock issued subject to market adjustment at settlement	$	140	$	140	$	-	$	-
Total	$	140	$	140	$	-	$	-
Liabilities:
Contingent consideration liability from Gramophone acquisition	$	174	$	-	$	-	$	174
Warrant liability on PodcastOne bridge loan		1,860		-		-		1,860
Bifurcated embedded derivative on PodcastOne bridge loan		1,288		-		-		1,288
Bifurcated embedded derivative on Series A Preferred Stock		376		-		-		376
	$	3,698	$	-	$	-	$	3,698

Fair Value, Liabilities Measured on Recurring Basis [Table Text Block]

	Amount
Balance as of March 31, 2023	$	3,698
Change in fair value of bifurcated embedded derivatives, reported in earnings		4,132
Conversion of embedded derivatives to equity		(1,481	)
Conversion of warrant liability to non-controlling interest		(5,896	)
Change in fair value of contingent consideration liabilities, reported in earnings		(174	)
Balance as of December 31, 2023	$	279

Fair Value, Liabilities Measured on Recurring and Nonrecurring Basis [Table Text Block]

	December 31, 2023
	Carrying		Hierarchy Level
	Value		Level 1		Level 2		Level 3
Liabilities:
PodcastOne bridge loan	$	-	$	-	$	-	$	-

	March 31, 2023
	Carrying		Hierarchy Level
	Value		Level 1		Level 2		Level 3
Liabilities:
PodcastOne bridge loan	$	4,726	$	-	$	-	$	4,726