Fair Value Measurements (Tables)

6 Months Ended

Sep. 30, 2022

Fair Value Disclosures [Abstract]

Schedule of fair value of financial liabilities are measured at fair value on a recurring basis

	September 30, 2022
	Fair		Hierarchy Level
	Value		Level 1		Level 2		Level 3
Assets:
Prepaid expenses - common stock issued subject to market adjustment at settlement	$	187	$	187	$	-	$	-
	$	187	$	187	$	-	$	-
Liabilities:
Contingent consideration liability from Gramophone acquisition	$	174	$	-	$	-	$	174
Warrant liability on PodcastOne bridge loan		932		-		-		932
Bifurcated embedded derivative on PodcastOne bridge loan		1,342		-		-		1,342
Bifurcated embedded derivative on senior secured convertible note payable		177		-		-		177
	$	2,625	$	-	$	-	$	2,625

	March 31, 2022
	Fair		Hierarchy Level
	Value		Level 1		Level 2		Level 3
Liabilities:
Contingent consideration liability from PodcastOne acquisition	$	2,965	$	-	$	-	$	2,965
Contingent consideration liability from Gramophone acquisition		174		-		-		174
Bifurcated embedded derivative on senior secured convertible note payable		18		-		-		18
	$	3,157	$	-	$	-	$	3,157

Schedule of financial liabilities

	Amount
Balance as of March 31, 2022	$	3,157
Embedded derivative and warrant issued in connection with PodcastOne bridge loan		3,966
Change in fair value of bifurcated embedded derivatives, reported in earnings		(1,692	)
Settlement of PodcastOne contingent consideration		(3,000	)
Change in fair value of contingent consideration liabilities, reported in earnings		194
Balance as of September 30, 2022	$	2,625

Schedule of derivatives on senior secured convertible notes payable and unsecured convertible notes payable

	September 30,			March 31,
	2022			2022
Bifurcated embedded derivative on secured convertible notes payable:
Market yield		11.9	%		4.7	%

Schedule of fair value measurement option for financial assets or liabilities

	September 30, 2022
	Carrying		Hierarchy Level
	Value		Level 1		Level 2		Level 3
Liabilities:
Secured convertible notes payable, net	$	13,734	$	-	$	-	$	14,446
Unsecured convertible notes payable related party, net		5,297		-		-		5,633
PodcastOne bridge loan		2,634		-		-		5,317

	March 31, 2022
	Carrying		Hierarchy Level
	Value		Level 1		Level 2		Level 3
Liabilities:
Secured convertible notes payable, net	$	13,650	$	-	$	-	$	15,448
Unsecured convertible notes payable related party, net		5,879		-		-		6,084

Schedule of fair value of the financial assets and liabilities

	September 30,			March 31,
	2022			2022
Secured convertible notes payable, net (binomial lattice model):
Market yield		11.9	%		6.3	%
Unsecured convertible notes payable related party, net (yield model with a Black-Scholes-Merton option pricing model):
Market yield		12.6	%		6.6	%