XML 76 R63.htm IDEA: XBRL DOCUMENT
v3.22.1

CONCENTRATIONS OF CREDIT AND SALES RISK (Details Narrative) - USD ($) | 1 Months Ended | 3 Months Ended | 9 Months Ended | 12 Months Ended
--- | --- | --- | --- | ---
Aug. 31, 2021 | Dec. 31, 2021 | Dec. 31, 2020 | Dec. 31, 2021 | Dec. 31, 2020 | Mar. 31, 2021 | Mar. 31, 2020 | Mar. 31, 2018
Concentration Risk [Line Items] |  |  |  |  |  |  |  |
Damaged goods | $ 236,000 |  |  |  |  | $ 2,300,000 | $ 1,700,000 |
Total net sales |  | $ 21,244,306 | $ 16,972,603 | $ 44,678,929 | $ 42,309,825 | $ 45,802,574 | $ 38,500,570 |
Republic of China [Member] |  |  |  |  |  |  |  |
Concentration Risk [Line Items] |  |  |  |  |  |  |  |
Debt description |  |  |  |  |  |  |  | the U.S. government-imposed tariffs of up to 25% on certain goods imported from China. All of our products are manufactured and imported from China however, only our microphones are currently subject to a 7.5% tariff currently in place.
koncepts International Limited [Member] |  |  |  |  |  |  |  |
Concentration Risk [Line Items] |  |  |  |  |  |  |  |
Equity method investment, ownership percentage |  |  |  |  |  | 49.00% |  |
Treasure Green Holdings Ltd [Member] |  |  |  |  |  |  |  |
Concentration Risk [Line Items] |  |  |  |  |  |  |  |
Equity method investment, ownership percentage |  |  |  |  |  | 2.00% |  |
Koncepts International Limited and Treasure Green [Member] |  |  |  |  |  |  |  |
Concentration Risk [Line Items] |  |  |  |  |  |  |  |
Equity method investment, ownership percentage |  |  |  |  |  | 51.00% |  |
Accounts Receivable [Member] | Customer Concentration Risk [Member] | Four Customers [Member] |  |  |  |  |  |  |  |
Concentration Risk [Line Items] |  |  |  |  |  |  |  |
Concentration of sales risk, percentage |  |  |  | 75.00% |  |  |  |
Accounts Receivable [Member] | Customer Concentration Risk [Member] | Four Customers [Member] | North America [Member] |  |  |  |  |  |  |  |
Concentration Risk [Line Items] |  |  |  |  |  |  |  |
Concentration of sales risk, percentage |  |  |  |  |  | 70.00% | 82.00% |
Accounts Receivable [Member] | Customer Concentration Risk [Member] | Three Customers [Member] |  |  |  |  |  |  |  |
Concentration Risk [Line Items] |  |  |  |  |  |  |  |
Concentration of sales risk, percentage |  |  |  |  |  | 70.00% |  |
Revenue Benchmark [Member] | Macau Subsidiary [Member] |  |  |  |  |  |  |  |
Concentration Risk [Line Items] |  |  |  |  |  |  |  |
Total net sales |  |  |  |  |  | $ 4,100,000 | $ 5,100,000 |
Revenue Benchmark [Member] | Customer Concentration Risk [Member] | Three Customers [Member] |  |  |  |  |  |  |  |
Concentration Risk [Line Items] |  |  |  |  |  |  |  |
Concentration of sales risk, percentage |  |  |  |  |  | 69.00% | 64.00% |
Revenue Benchmark [Member] | Customer Concentration Risk [Member] | Customer One [Member] |  |  |  |  |  |  |  |
Concentration Risk [Line Items] |  |  |  |  |  |  |  |
Concentration of sales risk, percentage |  | 25.00% | 22.00% | 37.00% | 34.00% | 36.00% | 41.00% |
Revenue Benchmark [Member] | Customer Concentration Risk [Member] | Customer Two [Member] |  |  |  |  |  |  |  |
Concentration Risk [Line Items] |  |  |  |  |  |  |  |
Concentration of sales risk, percentage |  | 24.00% | 22.00% | 19.00% | 19.00% | 20.00% | 13.00% |
Revenue Benchmark [Member] | Customer Concentration Risk [Member] | Customer Three [Member] |  |  |  |  |  |  |  |
Concentration Risk [Line Items] |  |  |  |  |  |  |  |
Concentration of sales risk, percentage |  | 17.00% | 19.00% | 16.00% | 13.00% | 13.00% | 10.00% |
Revenue Benchmark [Member] | Customer Concentration Risk [Member] | Customer Four [Member] |  |  |  |  |  |  |  |
Concentration Risk [Line Items] |  |  |  |  |  |  |  |
Concentration of sales risk, percentage |  | 17.00% | 12.00% | 11.00% | 13.00% | 12.00% |  |
Revenue Benchmark [Member] | Customer Concentration Risk [Member] | Customer Five [Member] |  |  |  |  |  |  |  |
Concentration Risk [Line Items] |  |  |  |  |  |  |  |
Concentration of sales risk, percentage |  | 10.00% | 12.00% |  |  |  |  |
Purchases [Member] | Customer Concentration Risk [Member] | Republic of China [Member] |  |  |  |  |  |  |  |
Concentration Risk [Line Items] |  |  |  |  |  |  |  |
Concentration of sales risk, percentage |  |  |  |  |  | 100.00% | 100.00% |

X
- Definition Damaged goods. + References No definition available. + Details
Name: | SMDM_DamagedGoods
Namespace Prefix: | SMDM_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | us-gaap_ConcentrationRiskLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition For an entity that discloses a concentration risk in relation to quantitative amount, which serves as the "benchmark" (or denominator) in the equation, this concept represents the concentration percentage derived from the division. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 42 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e9054-108599 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 275 -SubTopic 10 -Section 50 -Paragraph 18 -URI https://asc.fasb.org/extlink&oid=99393423&loc=d3e6351-108592 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 20 -URI https://asc.fasb.org/extlink&oid=123594938&loc=d3e13531-108611 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 21 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=123594938&loc=d3e13537-108611 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 275 -SubTopic 10 -Section 50 -Paragraph 20 -URI https://asc.fasb.org/extlink&oid=99393423&loc=d3e6404-108592 + Details
Name: | us-gaap_ConcentrationRiskPercentage1
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Identification of the lender and information about a contractual promise to repay a short-term or long-term obligation, which includes borrowings under lines of credit, notes payable, commercial paper, bonds payable, debentures, and other contractual obligations for payment. This may include rationale for entering into the arrangement, significant terms of the arrangement, which may include amount, repayment terms, priority, collateral required, debt covenants, borrowing capacity, call features, participation rights, conversion provisions, sinking-fund requirements, voting rights, basis for conversion if convertible and remarketing provisions. The description may be provided for individual debt instruments, rational groupings of debt instruments, or by debt in total. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(16)) -URI https://asc.fasb.org/extlink&oid=126734703&loc=d3e572229-122910 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 3 -URI https://asc.fasb.org/extlink&oid=126973232&loc=d3e21475-112644 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(16)) -URI https://asc.fasb.org/extlink&oid=126897435&loc=d3e534808-122878 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(22)) -URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(13)) -URI https://asc.fasb.org/extlink&oid=126897435&loc=d3e534808-122878 Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(19)) -URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 470 -Section 50 -Paragraph 3 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=123599511&loc=d3e64711-112823 + Details
Name: | us-gaap_DebtInstrumentDescription
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The percentage of ownership of common stock or equity participation in the investee accounted for under the equity method of accounting. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 323 -SubTopic 10 -Section 50 -Paragraph 3 -Subparagraph (a)(1) -URI https://asc.fasb.org/extlink&oid=114001798&loc=d3e33918-111571 + Details
Name: | us-gaap_EquityMethodInvestmentOwnershipPercentage
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition Amount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8906-108599 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 40 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e9031-108599 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 41 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e9038-108599 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 4 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130543-203045 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8736-108599 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8736-108599 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 42 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e9054-108599 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 5 -URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130545-203045 Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 924 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 11.L) -URI https://asc.fasb.org/extlink&oid=6472922&loc=d3e499488-122856 + Details
Name: | us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Details
Name: | dei_LegalEntityAxis=SMDM_RepublicOfChinaMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | dei_LegalEntityAxis=SMDM_KonceptsInternationalLimitedMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | dei_LegalEntityAxis=SMDM_TreasureGreenHoldingsLtdMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | dei_LegalEntityAxis=SMDM_KonceptsInternationalLimitedAndTreasureGreenMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_ConcentrationRiskByBenchmarkAxis=us-gaap_AccountsReceivableMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_ConcentrationRiskByTypeAxis=us-gaap_CustomerConcentrationRiskMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_MajorCustomersAxis=SMDM_FourCustomersMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_StatementGeographicalAxis=srt_NorthAmericaMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_MajorCustomersAxis=SMDM_ThreeCustomersMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_ConcentrationRiskByBenchmarkAxis=us-gaap_SalesRevenueNetMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | dei_LegalEntityAxis=SMDM_MacauSubsidiaryMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_MajorCustomersAxis=SMDM_CustomerOneMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_MajorCustomersAxis=SMDM_CustomerTwoMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_MajorCustomersAxis=SMDM_CustomerThreeMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_MajorCustomersAxis=SMDM_CustomerFourMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_MajorCustomersAxis=SMDM_CustomerFiveMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_ConcentrationRiskByBenchmarkAxis=SMDM_PurchasesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |