INCOME TAXES	3 Months Ended
Jun. 30, 2013
Income Tax Disclosure [Abstract]
Income Tax Disclosure [Text Block]	NOTE 3- INCOME TAXES The Company analyzes its deferred tax assets and liabilities at the end of each interim period and based on management’s best estimate of its full year effective tax rate recognizes cumulative adjustments to its deferred tax assets and liabilities. The Company’s effective tax rate for the fiscal year ending March 31, 2014 is estimated to be approximately 38%. The effective tax rate for the full year ended March 31, 2013 was 41%. As of June 30, 2013 and March 31, 2013, The Singing Machine had gross deferred tax assets of approximately $3.6 million and $3.2 million, respectively, against which the Company recorded valuation allowances totaling approximately $1.6 million. A valuation allowance was recorded against deferred tax assets because it is more likely than not that a portion of the tax benefits from the gross deferred tax assets will not be realized. For the three month period ended June 30, 2013, the Company recorded a loss before income tax benefit of approximately $866,000 which generated an additional current deferred tax asset and income tax benefit of approximately $326,000. Due to the seasonality of the business, the Company is expected to reverse this increase in deferred tax asset during the fiscal year ending March 31, 2014. As of June 30, 2013 the Company is subject to U.S. Federal income tax examinations for the tax years ended March 31, 2010 through March 31, 2013.

INCOME TAXES

3 Months Ended

Jun. 30, 2013

NOTE 3- INCOME TAXES

The Company analyzes its deferred tax assets and liabilities at the end of each interim period and based on management’s best estimate of its full year effective tax rate recognizes cumulative adjustments to its deferred tax assets and liabilities. The Company’s effective tax rate for the fiscal year ending March 31, 2014 is estimated to be approximately 38%. The effective tax rate for the full year ended March 31, 2013 was 41%.

As of June 30, 2013 and March 31, 2013, The Singing Machine had gross deferred tax assets of approximately $3.6 million and $3.2 million, respectively, against which the Company recorded valuation allowances totaling approximately $1.6 million. A valuation allowance was recorded against deferred tax assets because it is more likely than not that a portion of the tax benefits from the gross deferred tax assets will not be realized. For the three month period ended June 30, 2013, the Company recorded a loss before income tax benefit of approximately $866,000 which generated an additional current deferred tax asset and income tax benefit of approximately $326,000. Due to the seasonality of the business, the Company is expected to reverse this increase in deferred tax asset during the fiscal year ending March 31, 2014.

As of June 30, 2013 the Company is subject to U.S. Federal income tax examinations for the tax years ended March 31, 2010 through March 31, 2013.