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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 12 Months Ended
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Mar. 31, 2023
Accounting Policies [Abstract] |
SCHEDULE OF DISAGGREGATION OF REVENUE | During fiscal 2023 and 2022 revenue was derived from five different major product lines. Disaggregated approximate revenue from these product lines consisted of the following: SCHEDULE OF DISAGGREGATION OF REVENUE
Product Line |  | March 31, 2023 |  |  | March 31, 2022 |
Revenue by Product Line |
|  | Fiscal Years Ended |
Product Line |  | March 31, 2023 |  |  | March 31, 2022 |
Karaoke Machines |  | $ | 28,800,000 |  |  | $ | 38,900,000 |
Microphones and Accessories |  |  | 7,800,000 |  |  |  | 4,200,000 |
SMC Kids Toys |  |  | 1,900,000 |  |  |  | 2,300,000 |
Licensed Products |  |  | 100,000 |  |  |  | 1,600,000 |
Music Subscriptions |  |  | 700,000 |  |  |  | 500,000 |
Total Net Sales |  | $ | 39,300,000 |  |  | $ | 47,500,000 |
SCHEDULE OF ANTIDILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNING PER SHARE | Computation of dilutive shares for fiscal years ended March 31, 2023 and 2022 are as follows: SCHEDULE OF ANTIDILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNING PER SHARE
|  | Fiscal year ended March 31, 2023 |  |  | Fiscal year ended March 31, 2022 |
Basic weighted average common shares outstanding |  |  | 2,811,872 |  |  |  | 1,614,506 |
Effect of dilutive stock options |  |  | - |  |  |  | 8,891 |
Diluted weighted average of common shares outstanding |  |  | 2,811,872 |  |  |  | 1,623,397 |

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- Definition Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-5 + Details
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- Definition Tabular disclosure of securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) in the future that were not included in the computation of diluted EPS because to do so would increase EPS amounts or decrease loss per share amounts for the period presented, by antidilutive securities. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1 + Details
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