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Note 17 - Fair Value Measurements (Tables)

6 Months Ended

Sep. 30, 2023

Notes Tables

Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]

		September 30, 2023
		Fair				Hierarchy Level
		Value				Level 1				Level 2				Level 3
Assets:
Prepaid expenses - common stock issued subject to market adjustment at settlement		$	76			$	76			$	-			$	-
Total		$	76			$	76			$	-			$	-
Liabilities:
Bifurcated embedded derivative on Series A Preferred Stock		$	127			$	-			$	-			$	127
		$	127			$	-			$	-			$	127

		March 31, 2023
		Fair				Hierarchy Level
		Value				Level 1				Level 2				Level 3
Assets:
Prepaid expenses - common stock issued subject to market adjustment at settlement		$	140			$	140			$	-			$	-
Total		$	140			$	140			$	-			$	-
Liabilities:
Contingent consideration liability from Gramophone acquisition		$	174			$	-			$	-			$	174
Warrant liability on PodcastOne bridge loan			1,860				-				-				1,860
Bifurcated embedded derivative on PodcastOne bridge loan			1,288				-				-				1,288
Bifurcated embedded derivative on Series A Preferred Stock			376				-				-				376
		$	3,698			$	-			$	-			$	3,698

Fair Value, Liabilities Measured on Recurring Basis [Table Text Block]

		Amount
Balance as of March 31, 2023		$	3,698
Change in fair value of bifurcated embedded derivatives, reported in earnings			3,977
Conversion of embedded derivatives to equity			(1,478	)
Conversion of warrant liability to non-controlling interest			(5,896	)
Change in fair value of contingent consideration liabilities, reported in earnings			(174	)
Balance as of September 30, 2023		$	127

Fair Value, Liabilities Measured on Recurring and Nonrecurring Basis [Table Text Block]

September 30, 2023

Carrying

Hierarchy Level

Value

Level 1

Level 2

Level 3

Liabilities:

PodcastOne bridge loan

$

-

$

-

$

-

$

-

		March 31, 2023
		Carrying				Hierarchy Level
		Value				Level 1				Level 2				Level 3
Liabilities:
PodcastOne bridge loan		$	4,726			$	-			$	-			$	4,726

X

- Definition

Tabular disclosure of liabilities measured at fair value measured on a recurring or nonrecurring basis. Includes, but is not limited to, fair value measurements recorded and the reasons for the measurements, level within the fair value hierarchy in which the fair value measurements are categorized and transfers between levels 1 and 2.

+ References

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-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (a)
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+ References

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+ References

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-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
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