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Fair Value Measurements (Tables)
12 Months Ended
Mar. 31, 2022
Fair Value Disclosures [Abstract]  
Schedule of fair value of financial liabilities are measured at fair value on a recurring basis
    March 31, 2022  
    Fair     Hierarchy Level  
    Value     Level 1     Level 2     Level 3  
Liabilities:                        
Contingent consideration liability from PodcastOne acquisition   $ 2,965     $          -     $        -     $ 2,965  
Contingent consideration liability from Gramophone acquisition     174       -       -       174  
Bifurcated embedded derivative on senior secured convertible note payable     18       -       -       18  
    $ 3,157     $ -     $ -     $ 3,157  

 

   March 31, 2021 
   Fair   Hierarchy Level 
   Value   Level 1   Level 2   Level 3 
Liabilities:                
Contingent consideration liability from PodcastOne acquisition  $2,423   $
        -
   $
        -
   $2,423 
Contingent consideration liability from CPS acquisition   2,513    
-
    
-
    2,513 
Bifurcated embedded derivative on senior secured convertible notes payable   118    
-
    
-
    118 
Bifurcated embedded derivative on unsecured convertible note payable   13    
-
    
-
    13 
   $5,067   $
-
   $
-
   $5,067 

 

Schedule of derivative instruments
   Amount 
Balance as of April 1, 2020  $665 
Initial measurement of contingent consideration from PodcastOne acquisition on July 1, 2020   1,100 
Initial measurement of contingent consideration from CPS acquisition on December 22, 2020   1,654 
Initial measurement of embedded derivatives on senior secured convertible notes issued on September 15, 2020   671 
Total fair value adjustments reported in earnings   977 
Balance as of March 31, 2021   5,067 
Change in fair value of bifurcated embedded derivatives, reported in earnings   (113)
Change in fair value of contingent consideration liabilities, reported in earnings   (145)
Common stock settlement of contingent consideration liability from CPS acquisition   (1,826)
Initial measurement of contingent consideration for Gramophone acquisition   174 
Balance as of March 31, 2022  $3,157 

 

Schedule of derivative on senior secured convertible debentures
   March 31,   March 31, 
   2022   2021 
         
Bifurcated embedded derivative on senior secured convertible notes payable Market yield   4.7%   17.0%
Bifurcated embedded derivative on unsecured convertible note payable Market yield   NA%   26.5%

 

Schedule of fair value measurement option for financial assets or liabilities
   March 31, 2022 
   Carrying   Hierarchy Level 
   Value   Level 1   Level 2   Level 3 
Liabilities:                
Senior secured convertible notes payable, net   13,650    
-
    
-
    15,448 
Unsecured convertible notes payable related party, net   5,879    
-
    
-
    6,084 

 

   March 31, 2021 
   Carrying   Hierarchy Level 
   Value   Level 1   Level 2   Level 3 
Liabilities:                
Senior secured convertible notes payable, net   13,047    
-
    
-
    20,228 
Unsecured convertible notes payable related party, net   5,501    
-
    
-
    9,216 
Unsecured convertible note payable   1,976    
-
    
-
    2,167 

 

Schedule of fair value of each of the debentures
   Year Ended March 31, 
   2022   2021 
Senior secured convertible notes payable, net (binomial lattice model):        
Market yield   6.3%   17.0%
           
Unsecured convertible notes payable related party, net (yield model with a Black-Scholes-Merton option pricing model):          
Market yield   6.6%   23.0%
           
Unsecured convertible note payable (yield model with a Black-Scholes-Merton option pricing model):          
Market yield   
-
%   26.5%