REVENUE DISAGGREGATION (Tables)

6 Months Ended

Jun. 30, 2024

Segment Reporting [Abstract]

SCHEDULE OF REVENUE BY PRODUCT LINE

Revenue by product line is as follows:

	Three Months Ended				Six Months Ended
Product Line	June 30, 2024		June 30, 2023		June 30, 2024		June 30, 2023
Classic Karaoke Machines	$	1,257,000	$	1,463,000	$	2,308,000	$	2,729,000
Licensed Products		107,000		8,000		198,000		(4,000	)
SMC Kids Toys		102,000		21,000		171,000		154,000
Microphones and Accessories		865,000		957,000		1,818,000		2,737,000
Music and other income		109,000		176,000		371,000		392,000
Total Net Sales	$	2,440,000	$	2,625,000	$	4,866,000	$	6,008,000

SCHEDULE OF SALES BY GEOGRAPHICAL REGION

Sales by geographic region for the periods presented are as follows:

	Three Months Ended				Six Months Ended
	June 30, 2024		June 30, 2023		June 30, 2024		June 30, 2023
Australia		124,000		-		124,000		-
North America		2,316,000		2,625,000		4,742,000		6,008,000
Total Net Sales	$	2,440,000	$	2,625,000	$	4,866,000	$	6,008,000