XML 57 R43.htm IDEA: XBRL DOCUMENT v3.23.2

Stockholders Equity (Tables)

12 Months Ended

Mar. 31, 2023

Stockholders’ Equity (Details) [Line Items]

Schedule of stock option activity

		Year Ended March 31,
		2023				2022
Number of options granted			43,000				205,000
Weighted-average exercise price per share		$	1.10			$	1.19
Weighted-average grant date fair value per share		$	1.10			$	1.74

Schedule of Black-Sholes-Merton option-pricing model

		Year Ended March 31,
		2023							2022
Expected volatility			78.20% – 83.10	%						77.36% - 84.98	%
Dividend yield			-	%						-	%
Risk-free rate			3.11% - 3.14	%						0.75% - 2.17	%
Expected term (in years)			5.36 – 6.94							5.09 - 6.87

Schedule of stock option issued

		Number of Shares				Weighted-Average Exercise Price per Share
Outstanding as of April 1, 2021			3,921,584			$	3.74
Granted			205,000				1.74
Exercised			(400,460	)			2.18
Forfeited or expired			(160,933	)			4.10
Outstanding as of March 31, 2022			3,565,191				3.78
Granted			43,000				1.10
Exercised			-				-
Forfeited or expired			(1,191,524	)			3.71
Outstanding as of March 31, 2023			2,416,667				3.75
Exercisable as of March 31, 2023			2,202,917				3.84

Restricted Shares [Member]

Stockholders’ Equity (Details) [Line Items]

Schedule of stock option activity

		Year Ended March 31,
		2023				2022
Number of units granted			1,172,380				2,555,767
Weighted-average grant date fair value per share		$	1.73			$	3.77

Schedule of activity restricted stock units issued to employees

		Number of Shares
Outstanding as of April 1, 2021			4,512,916
Granted			2,555,767
Vested			(2,518,791	)
Cancelled			(1,485,517	)
Outstanding as of March 31, 2022			3,064,375
Granted			1,172,380
Vested			(2,136,679	)
Cancelled			(429,011	)
Outstanding as of March 31, 2023			1,670,975

Non-Employees [Member]

Stockholders’ Equity (Details) [Line Items]

Schedule of stock option issued

		Number of Shares				Weighted-Average Exercise Price per Share
Outstanding as of April 1, 2021			25,000			$	4.00
Granted			-				-
Exercised			-				-
Forfeited or expired			-				-
Outstanding as of March 31, 2022			25,000				4.00
Granted			-				-
Exercised			-				-
Forfeited or expired			-				-
Outstanding as of March 31, 2023			25,000				4.00
Exercisable as of March 31, 2023			25,000				4.00

X

- References

No definition available.

+ Details

Name:	lvo_StockholdersEquityDetailsLineItems
Namespace Prefix:	lvo_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of activity for award under share-based payment arrangement. Includes, but is not limited to, outstanding award at beginning and end of year, granted, exercised, forfeited, and weighted-average grant date fair value.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (e)
-URI https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (c)(2)
-URI https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (d)
-URI https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901

+ Details

Name:	us-gaap_ScheduleOfShareBasedCompensationActivityTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure for stock option plans. Includes, but is not limited to, outstanding awards at beginning and end of year, grants, exercises, forfeitures, and weighted-average grant date fair value.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (d)
-URI https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (e)
-URI https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (c)(1)
-URI https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901

+ Details

Name:	us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (f)(2)
-URI https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901

+ Details

Name:	us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Disclosure of the number and weighted-average grant date fair value for restricted stock and restricted stock units that were outstanding at the beginning and end of the year, and the number of restricted stock and restricted stock units that were granted, vested, or forfeited during the year.

+ References

No definition available.

+ Details

Name:	us-gaap_ScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Details

Name:	us-gaap_AwardTypeAxis=lvo_RestrictedSharesMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_AwardTypeAxis=lvo_NonEmployeesMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: