REVENUE DISAGGREGATION (Tables)

6 Months Ended

9 Months Ended

Jun. 30, 2024

Dec. 31, 2023

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

Revenue by product line is as follows:

	Nine Months Ended		Fiscal Years Ended
	December 31,2023		March 31, 2023		March 31, 2022
Product Line
Karaoke Machines	$	24,189,000	$	28,856,000	$	38,869,000
Licensed Products		549,000		95,000		1,645,000
Kids Youth Electronics		565,000		1,872,000		2,277,000
Microphones and Accessories		3,283,000		7,802,000		4,185,000
Music Subscriptions		612,000		674,000		536,000
Total Net Sales	$	29,198,000	$	39,299,000	$	47,512,000

SCHEDULE OF REVENUE 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

Revenue by geographic region is as follows:

	FOR THE NINE MONTHS ENDED		FOR THE FISCAL YEARS ENDED
	December 31, 2023		March 31, 2023		March 31, 2022
North America	$	28,763,000	$	38,298,000	$	46,396,000
Australia		205,000		670,000		679,000
Europe and United Kingdom		226,000		331,000		359,000
All Others		4,000		-		78,000
	$	29,198,000	$	39,299,000	$	47,512,000