SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

3 Months Ended

Jun. 30, 2023

Accounting Policies [Abstract]

SCHEDULE OF DISAGGREGATION OF REVENUE

Revenue is derived from five different major product lines. Disaggregated revenue from these product lines for the three months ended June 30, 2023 and 2022 consisted of the following:

	Three Months Ended
Product Line	June 30, 2023		June 30, 2022
Karaoke Machines	$	1,463,000	$	8,159,000
Microphones and Accessories		957,000		2,420,000
SMC Kids Toys		21,000		936,000
Licensed Products		8,000		45,000
Music Subscriptions		176,000		132,000
Total Net Sales	$	2,625,000	$	11,692,000

SCHEDULE OF ANTIDILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNING PER SHARE

Computation of dilutive shares for the three months ended June 30, 2023 and 2022 are as follows:

	For the three months ended June 30, 2023		For the three months ended June 30, 2022
Basic weighted average common shares outstanding		3,872,447		1,911,485
Effect of dilutive stock options		-		-
Diluted weighted average of common shares outstanding		3,872,447		1,911,485