Segment Information and Revenue Disaggregation (Tables)

12 Months Ended

Dec. 31, 2024

Segment Reporting [Abstract]

Schedule of Details the Revenue, Significant expenses and Other Segment

The following table details the revenues, significant expenses and other segment items regularly provided to the CODM:

	Year Ended December 31, 2024									Nine Months Ended  December 31, 2023
	Singing Machine			SemiCab			Total			Singing Machine			SemiCab		Total
Revenues	$	23,197,000		$	297,000		$	23,494,000		$	29,198,000		$	-	$	29,198,000
Less:
Adjusted cost of revenues		18,222,000			491,000			18,713,000			23,008,000			-		23,008,000
Adjusted sales and marketing		2,874,000			-			2,874,000			3,717,000			-		3,717,000
Adjusted general and administrative (1)		9,935,000			1,014,000			10,949,000			8,219,000			-		8,219,000
Adjusted depreciation and amortization		191,000			31,000			222,000			287,000			-		287,000
Share based compensation		578,000			52,000			630,000			110,000			-		110,000
Impairment of goodwill		-			3,592,000			3,592,000			-			-		-
Impairment of note receivable		-			439,000			439,000			-			-		-
Change in fair value of warrant liability		(334,000	)		-			(334,000	)		-			-		-
Gain on disposal of fixed assets		-			-			-			(44,000	)		-		(44,000	)
Loss on issuance of warrants		8,889,000			-			8,889,000			-			-		-
Interest expense		1,660,000			227,000			1,887,000			299,000			-		299,000
Segment net loss	$	(18,818,000	)	$	(5,549,000	)	$	(24,367,000	)	$	(6,398,000	)	$	-	$	(6,398,000	)
Total segment assets	$	16,301,000		$	1,215,000		$	17,516,000

(1) Excludes depreciation and amortization, share-based compensation, impairment of goodwill and impairment of a note receivable.

Schedule of Reconcilation of Segment Assets to Consolidated

The following reconciles total segment assets to consolidated total assets as of December 31, 2024:

	December 31, 2024
Total segment assets	$	17,516,000
Goodwill		786,000
Total assets	$	18,302,000

Schedule of Revenue by Product Line

Revenue by product line is as follows:

Product Line	Year Ended December 31, 2024		Nine Months Ended December 31, 2023
Classic Karaoke Machines	$	16,516,000	$	24,189,000
Licensed Products		486,000		549,000
Kids Youth Electronics		959,000		565,000
Microphones and Accessories		4,411,000		3,283,000
Music Subscriptions		825,000		612,000
Logistics Services		297,000		-
Total Net Sales	$	23,494,000	$	29,198,000

Schedule of Revenue by Geographical Region

Revenue by geographic region is as follows:

	Year Ended December 31, 2024		Nine Months Ended December 31, 2023
North America	$	22,191,000		28,763,000
Australia		1,075,000		205,000
Europe and United Kingdom		184,000		226,000
All Others		44,000		4,000
Total Net Sales	$	23,494,000		29,198,000