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Note 16 - Income Tax Provision (Tables) | 12 Months Ended
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Mar. 31, 2025
Notes Tables |
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block] |
|  | Year Ended March 31, |
|  | 2025 |  |  | 2024 |
Loss before income taxes: |  |  |  |  |  |  |  |
Domestic |  | $ | (20,555 | ) |  | $ | (13,193 | )
Foreign |  |  | - |  |  |  | - |
Total loss before income taxes |  | $ | (20,555 | ) |  | $ | (13,193 | )
The provision for income taxes consisted of the following: |  |  |  |  |  |  |  |
Current |  |  |  |  |  |  |  |
U.S. Federal |  | $ | - |  |  | $ | - |
State |  |  | 95 |  |  |  | 111 |
Foreign |  |  | - |  |  |  | - |
Total Current |  |  | 95 |  |  |  | 111 |
Deferred: |  |  |  |  |  |  |  |
U.S. Federal |  |  | (68 | ) |  |  | (2 | )
State |  |  | (212 | ) |  |  | 9 |
Foreign |  |  | - |  |  |  | - |
Total Deferred |  |  | (280 | ) |  |  | 7 |
Total provision for income taxes |  | $ | (185 | ) |  | $ | 118 |
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block] |
|  | Year Ended March 31, |
|  | 2025 |  |  | 2024 |
Income taxes computed at Federal statutory rate |  | $ | (4,316 | ) |  | $ | (2,777 | )
State tax — net of federal benefit |  |  | (778 | ) |  |  | 156 |
Nondeductible expenses |  |  | 364 |  |  |  | 1,021 |
PodcastOne distribution |  |  | - |  |  |  | 2,601 |
Federal NOL true-up |  |  | - |  |  |  | (3,166 | )
Change in tax rates |  |  | 136 |  |  |  | 107 |
Change in valuation allowance |  |  | 4,058 |  |  |  | 1,764 |
Stock compensation |  |  | 374 |  |  |  | 328 |
Other |  |  | (23 | ) |  |  | 84 |
Total provision for income taxes |  | $ | (185 | ) |  | $ | 118 |
Schedule of Deferred Tax Assets and Liabilities [Table Text Block] |
|  | Year Ended March 31, |
|  | 2025 |  |  | 2024 |
Deferred tax assets: |  |  |  |  |  |  |  |
Net operating loss carryforwards |  | $ | 37,055 |  |  | $ | 36,781 |
Research and development |  |  | 1,519 |  |  |  | 1,195 |
Accruals and reserves |  |  | 2,551 |  |  |  | 1,821 |
Stock compensation |  |  | 3,448 |  |  |  | 3,520 |
163 (j) interest expense carryforwards |  |  | 795 |  |  |  | 784 |
Charitable contribution carryforward |  |  | - |  |  |  | 8 |
Other |  |  | 13 |  |  |  | - |
Gross deferred tax assets |  |  | 45,381 |  |  |  | 44,109 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Right of use asset |  |  | (26 | ) |  |  | (151 | )
Property and equipment |  |  | 68 |  |  |  | (575 | )
Intangible assets |  |  | 359 |  |  |  | (1,938 | )
Net deferred tax assets |  |  | 45,782 |  |  |  | 41,445 |
Valuation allowance |  |  | (45,842 | ) |  |  | (41,784 | )
Net deferred tax liability |  | $ | (60 | ) |  | $ | (339 | )

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-9 + Details
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- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-2 + Details
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- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 231 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482663/740-10-55-231 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12A -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12A Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12 + Details
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