BASIS OF PRESENTATION	12 Months Ended
Mar. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
BASIS OF PRESENTATION	NOTE 1 - BASIS OF PRESENTATION OVERVIEW The Singing Machine Company, Inc., a Delaware corporation (the “Company,” “SMC”, “The Singing Machine”), and wholly-owned subsidiaries SMC (Comercial Offshore De Macau) Limitada (“Macau Subsidiary”), SMC Logistics, Inc. (“SMCL”), SMC-Music, Inc. (“SMCM”) and SMC (HK) Limited (“SMH”), are primarily engaged in the development, marketing, and sale of consumer karaoke audio equipment, accessories and musical recordings. The products are sold directly to distributors and retail customers. RECENT EQUITY EVENTS On February 15, 2023, The Singing Machine Company, Inc. (the “Company”), entered into an At-The-Market Issuance Sales Agreement (the “Sales Agreement”) with Aegis Capital Corp, as sales agent (the “Agent”), pursuant to which the Company may offer and sell, from time to time, through the Agent (the “Offering”), up to approximately $1.8 million in shares of its common stock. Any shares offered and sold in the Offering were issued pursuant to the Company’s Registration Statement on Form S-3 (File No. 333-269183) filed with the Securities and Exchange Commission (the “SEC”) on January 11, 2023 (the “Registration Statement”) and declared effective by the SEC on January 20, 2023, and the prospectus supplement relating to the Offering filed with the SEC on February 15, 2023. Under the terms of the Sales Agreement, the Agent was entitled to a commission at a rate of 3.0% of the gross proceeds from each sale of shares under the Sales Agreement. The Company also reimbursed the Agent for certain expenses incurred in connection with the Sales Agreement and has agreed to provide indemnification and contribution to the Agent with respect to certain liabilities, including liabilities under the Securities Act and the Securities Exchange Act of 1934, as amended. On February 15, 2023, the Company launched an At-The-Market (“ATM”) offering pursuant to the Sales Agreement. During the fiscal year ended March 31, 2023, the Company received total net proceeds from the ATM of approximately $36,000 on sales of 14,230 shares of common stock at an average price of $2.56 per share. Subsequent to March 31, 2023, the Company received total net proceeds from the ATM of approximately $1.7 million on sales of 1,052,770 shares of common stock at an average price of $1.64 per share. The offering closed on May 12, 2023.

BASIS OF PRESENTATION

12 Months Ended

Mar. 31, 2023

Organization, Consolidation and Presentation of Financial Statements [Abstract]

NOTE 1 - BASIS OF PRESENTATION

OVERVIEW

The Singing Machine Company, Inc., a Delaware corporation (the “Company,” “SMC”, “The Singing Machine”), and wholly-owned subsidiaries SMC (Comercial Offshore De Macau) Limitada (“Macau Subsidiary”), SMC Logistics, Inc. (“SMCL”), SMC-Music, Inc. (“SMCM”) and SMC (HK) Limited (“SMH”), are primarily engaged in the development, marketing, and sale of consumer karaoke audio equipment, accessories and musical recordings. The products are sold directly to distributors and retail customers.

RECENT EQUITY EVENTS

On February 15, 2023, The Singing Machine Company, Inc. (the “Company”), entered into an At-The-Market Issuance Sales Agreement (the “Sales Agreement”) with Aegis Capital Corp, as sales agent (the “Agent”), pursuant to which the Company may offer and sell, from time to time, through the Agent (the “Offering”), up to approximately $1.8 million in shares of its common stock. Any shares offered and sold in the Offering were issued pursuant to the Company’s Registration Statement on Form S-3 (File No. 333-269183) filed with the Securities and Exchange Commission (the “SEC”) on January 11, 2023 (the “Registration Statement”) and declared effective by the SEC on January 20, 2023, and the prospectus supplement relating to the Offering filed with the SEC on February 15, 2023.

Under the terms of the Sales Agreement, the Agent was entitled to a commission at a rate of 3.0% of the gross proceeds from each sale of shares under the Sales Agreement. The Company also reimbursed the Agent for certain expenses incurred in connection with the Sales Agreement and has agreed to provide indemnification and contribution to the Agent with respect to certain liabilities, including liabilities under the Securities Act and the Securities Exchange Act of 1934, as amended.

On February 15, 2023, the Company launched an At-The-Market (“ATM”) offering pursuant to the Sales Agreement. During the fiscal year ended March 31, 2023, the Company received total net proceeds from the ATM of approximately $36,000 on sales of 14,230 shares of common stock at an average price of $2.56 per share. Subsequent to March 31, 2023, the Company received total net proceeds from the ATM of approximately $1.7 million on sales of 1,052,770 shares of common stock at an average price of $1.64 per share. The offering closed on May 12, 2023.