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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($) | 3 Months Ended | 9 Months Ended | 12 Months Ended
--- | --- | --- | ---
Sep. 30, 2024 | Sep. 30, 2023 | Sep. 30, 2024 | Dec. 31, 2023 | Sep. 30, 2023 | Dec. 31, 2023 | Mar. 31, 2023 | Dec. 31, 2022 | Mar. 31, 2022
Co-op promotion incentives | $ 908,000 | $ 1,637,000 | $ 1,257,000 | $ 2,600,000 | $ 1,901,000 |  | $ 2,300,000 |  | $ 2,000,000
Reserve for sales return |  |  |  | 3,400,000 |  | $ 3,400,000 | 900,000 |  |
Return assets |  |  |  | 1,900,000 |  | 1,900,000 | 600,000 |  |
Shipping and handling expenses |  |  |  | 600,000 |  |  | 500,000 |  | $ 900,000
Prepaid expense | $ 867,000 |  | $ 867,000 | 136,000 |  | 136,000 | $ 351,000 |  |
Semi Cab Inc [Member] |  |  |  |  |  |  |  |  |
Shipping and handling expenses |  |  |  |  |  | 5,692,000 |  | $ 10,057,000 |
Foreign financial institutions actual deposits |  |  |  | 58,000 |  | 58,000 |  | 91,000 |
Prepaid expense |  |  |  | $ 5,000 |  | 5,000 |  | 8,000 |
Research and development costs |  |  |  |  |  | $ 842,000 |  | $ 640,000 |

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