Note 18 - Income Tax Provision (Tables)

12 Months Ended

Mar. 31, 2024

Notes Tables

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

	Year Ended March 31,
	2024			2023
Loss before income taxes:
Domestic	$	(13,193	)	$	(9,954	)
Foreign		-			-
Total loss before income taxes	$	(13,193	)	$	(9,954	)
The provision for income taxes consisted of the following:
Current
U.S. Federal	$	-		$	-
State		111			70
Foreign		-			-
Total Current		111			70
Deferred:
U.S. Federal		(2	)		2
State		9			(7	)
Foreign		-			-
Total Deferred		7			(5	)
Total provision for income taxes	$	118		$	65

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

	Year Ended March 31,
	2024			2023
Income taxes computed at Federal statutory rate	$	(2,777	)	$	(2,056	)
State tax — net of federal benefit		156			(9	)
Nondeductible expenses		1,021			1,292
PodcastOne distribution		2,601			-
Federal NOL true-up		(3,166	)		-
Change in tax rates		107			86
Change in valuation allowance		1,764			228
Stock compensation		328			371
Other		84			153
Total provision for income taxes	$	118		$	65

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

	Year Ended March 31,
	2024			2023
Deferred tax assets:
Net operating loss carryforwards	$	36,781		$	35,760
Property and equipment		-			64
Research and development		1,195
Accruals and reserves		1,821			1,393
Stock compensation		3,520			3,187
163 (j) interest expense carryforwards		784			2,000
Charitable contribution carryforward		8			18
Gross deferred tax assets		44,109			42,422
Deferred tax liabilities:
Right of use asset		(151	)		(107	)
Property and equipment		(575	)		-
Intangible assets		(1,938	)		(2,627	)
Net deferred tax assets		41,445			39,688
Valuation allowance		(41,784	)		(40,020	)
Net deferred tax liability	$	(339	)	$	(332	)