Business Combinations (Tables)

6 Months Ended

Sep. 30, 2022

Business Combinations [Abstract]

Schedule of consideration of common stock

Fair Value of Consideration Transferred:
Cash	$	150
Common stock		89
Contingent consideration		174
Total	$	413

Fair Value of Consideration Transferred:
Common stock	$	14,991
Contingent consideration		1,100
Total	$	16,091

Fair Value of Consideration Transferred:
Common stock	$	6,391
Additional paid-in capital – common stock to be issued		615
Contingent consideration		1,654
Total	$	8,660

Schedule of fair value of assets assumed in gramophone acquisition

Asset Type	Amortization Period (Years)	Fair Value
Cash and cash equivalents		$	4
Accounts receivable			4
Trade name	5		73
Customer list	2		94
Goodwill			459
Deferred revenue			(51	)
Deferred tax liability			(41	)
Accrued liabilities			(129	)
Net assets acquired		$	413

Asset Type	Weighted Average Amortization Period (Years)	Fair Value
Cash and cash equivalents		$	1,286
Accounts receivable			3,951
Prepaid expense and other assets			316
Property and equipment			119
Content creator relationships	1.6		772
Trade name	10		1,010
Goodwill			12,042
Accounts payable and accrued liabilities			(2,934	)
Deferred tax asset			972
Allowance for deferred tax asset			(972	)
Note payable			(471	)
Net assets acquired		$	16,091

Asset Type	Weighted Average Amortization Period (Years)		Fair Value
Cash and cash equivalents			$	1,132
Accounts receivable				6,153
Inventories				2,600
Prepaid expense				29
Property and equipment				585
Wholesale relationship		6		2,500
Domain name		10		400
Customer list		5		172
Goodwill				1,207
Other assets				53
Right of use asset				1,086
Lease liability				(1,086	)
Accounts payable				(5,067	)
Deferred tax liability				(388	)
Other liabilities				(716	)
Net assets acquired			$	8,660

Schedule of revenues, net loss and earnings per share

	Three Months Ended September 30, 2021 (unaudited)
Revenues	$	22,208
Net loss		(15,302	)
Net loss per share – basic and diluted	$	(0.20	)

	Six Months Ended September 30, 2021 (unaudited)
Revenues	$	80,865
Net loss		(23,154	)
Net loss per share – basic and diluted	$	(0.30	)