LiveOne (LVO) 10-K 29 Jun 18 2018 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Mar. 31, 2018	Jun. 25, 2018	Sep. 30, 2017
Document and Entity Information [Abstract]
Entity Registrant Name	LiveXLive Media, Inc.
Entity Central Index Key	1,491,419
Trading Symbol	LIVX
Amendment Flag	false
Current Fiscal Year End Date	--03-31
Document Type	10-K
Document Period End Date	Mar. 31, 2018
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	FY
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Smaller Reporting Company
Entity Public Float			$ 157,402,000
Entity Common Stock, Shares Outstanding		50,646,980

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Mar. 31, 2018	Mar. 31, 2017
Current Assets
Cash and cash equivalents	$ 10,285	$ 1,477
Restricted cash	3,685
Accounts receivable, net	2,990
Prepaid expense and other assets	1,759	22
Total Current Assets	18,719	1,499
Other Assets
Property and equipment, net	393	57
Goodwill	5,377
Intangible assets, net	43,499
Other assets	39
Total Assets	68,027	1,556
Current Liabilities
Accounts payable and accrued liabilities	12,207	782
Accrued royalties	7,667
Note payable	294	277
Bank debt	3,500
Deferred revenue	1,046
Unsecured convertible notes, net of discount	968	3,671
Total Current Liabilities	25,682	4,730
Unsecured convertible notes, net of discount and current maturities	3,948	232
Total Liabilities	29,630	4,962
Stockholders' Equity (Deficit)
Preferred stock, $0.001 par value; 10,000,000 shares authorized; no shares issued or outstanding
Common stock, $0.001 par value; 500,000,000 shares authorized; 51,432,292 and 34,665,780 shares issued and outstanding, respectively	51	35
Additional paid in capital	89,778	24,655
Accumulated deficit	(51,432)	(28,096)
Total stockholders' equity (deficit)	38,397	(3,406)
Total Liabilities and Stockholders' Equity (Deficit)	$ 68,027	$ 1,556

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares shares in Thousands	Mar. 31, 2018	Mar. 31, 2017
Statement of Financial Position [Abstract]
Preferred stock, par value (in dollars per share)	$ 0.001	$ 0.001
Preferred stock, authorized	10,000,000	10,000,000
Preferred stock, issued	0	0
Preferred stock, outstanding	0	0
Common stock, par value	$ 0.001	$ 0.001
Common stock, authorized	500,000,000	500,000,000
Common stock, issued	51,432,292	34,665,780
Common stock, outstanding	51,432,292	34,665,780

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Revenue:
Subscription revenue	$ 6,459
Advertising and licensing revenue	736	225
Total revenue	7,195	225
Operating expenses:
Cost of sales	6,694	730
Sales and marketing	662	93
Product development	1,578
General and administrative	10,715	4,887
Amortization of intangible assets	2,423
Total operating expenses	22,072	5,710
Loss from operations	(14,877)	(5,485)
Other income (expense):
Interest expense, net	(3,922)	(512)
Fair value of warrants	(193)	(5,389)
Loss on sale of investment		(2,790)
Equity earnings from investment in affiliate		133
Other expense	(22)	(207)
Total other income (expense)	(4,137)	(8,765)
Loss before provision for income taxes	(19,014)	(14,250)
Provision for income taxes	6
Loss from continuing operations	(19,020)	(14,250)
Loss from operations of discontinued operations (including loss on disposal of $2,786)	(4,316)
Net loss	$ (23,336)	$ (14,250)
Net loss per share from continuing operation - basic and diluted	$ (0.48)	$ (0.44)
Net loss per share from discontinued operations - basic and diluted	(0.11)
Net loss per share - basic and diluted	$ (0.59)	$ (0.44)
Weighted average common shares - basic and diluted	39,595,453	32,532,069

Consolidated Statements of Ope5

Consolidated Statements of Operations (Parenthetical) $ in Thousands	12 Months Ended
	Mar. 31, 2018USD ($)
Income Statement [Abstract]
Loss from operations of discontinued operations	$ 2,786

Consolidated Statement of Stock

Consolidated Statement of Stockholders' Equity (Deficit) - USD ($) shares in Thousands, $ in Thousands	Total	Common stock	Additional Paid in Capital	Accumulated Deficit
Balance at Mar. 31, 2016	$ 231	$ 31	$ 14,046	$ (13,846)
Balance, shares at Mar. 31, 2016		30,665,781
Shares issued for cash	1,375		1,375
Shares issued for cash, shares		183,333
Fair value of shares issued for services	2,279	$ 1	2,278
Fair value of shares issued for services, shares		526,240
Shares issued upon exercise of warrants	48	$ 3	45
Shares issued upon exercise of warrants, shares		3,221,787
Share issued upon debt conversion	206		206
Share issued upon debt conversion, shares		68,639
Fair value of warrants and beneficial conversion features as valuation discount	1,316		1,316
Fair value of warrants and beneficial conversion features on debt conversion	3,249		3,249
Fair value of warrants issued for note extension and inducement to convert	2,003		2,003
Fair value of beneficial conversion feature	137		137
Net loss	(14,250)			(14,250)
Balance at Mar. 31, 2017	(3,406)	$ 35	24,655	(28,096)
Balance, shares at Mar. 31, 2017		34,665,780
Fair value of shares issued for services to consultants	1,682	$ 1	1,681
Fair value of shares issued for services to consultants, shares		725,885
Fair value of shares issued for services to Employees	1,246		1,246
Fair value of shares issued for services to Employees, shares		408,433
Shares issued upon exercise of warrants	15	$ 1	14
Shares issued upon exercise of warrants, shares		790,834
Shares issued for Wantickets assets acquisition	3,340		3,340
Shares issued for Wantickets assets acquisition, shares		666,667
Shares issued for debt conversion	2,211	$ 1	2,210
Shares issued for debt conversion, shares		736,812
Proceeds from offering, net of cost	18,527	$ 5	18,522
Proceeds from offering, net of cost, shares		5,460,200
Shares issued for Slacker acquisition	31,911	$ 8	31,903
Shares issued for Slacker acquisition, shares		7,977,681
Fair value of warrants issued for services	28		28
Fair value of warrants issued for note extension and inducement to convert	193		193
Fair value of warrants and beneficial conversion features recorded as valuation discount	2,764		2,764
Fair value of options issued to employees	3,222		3,222
Net loss	(23,336)			(23,336)
Balance at Mar. 31, 2018	$ 38,397	$ 51	$ 89,778	$ (51,432)
Balance, shares at Mar. 31, 2018		51,432,292

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Cash Flows from Operating Activities
Net loss	$ (23,336)	$ (14,250)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	2,536	24
Loss from disposal of discontinued operations	2,786
Common stock issued for services	2,928	2,280
Fair value of options issued to employees	3,222
Fair value of warrants issued for services	28
Amortization of debt discount	3,187	252
Fair value for beneficial conversion feature		137
Fair value of warrants and beneficial conversion features on debt conversion		3,249
Fair value for warrants issued for note extension and inducement to convert	193	2,003
Equity in earnings of affiliate		(133)
Loss on sale of investment in affiliate		2,790
Impairment of note receivable - related party		213
Changes in operating assets and liabilities:
Accounts receivable	349
Prepaid expenses and other current assets	(1,048)	(6)
Restricted cash	(3,535)
Deferred revenue	(487)
Accounts payable and accrued liabilities	2,385	318
Net cash provided by discontinued operations	1,531
Net cash used in operating activities	(9,261)	(3,123)
Cash Flows from Investing Activities:
Purchases of property and equipment	(49)	(19)
Sales of investment		2,182
Acquisition of Slacker, net of cash acquired of $113	(2,412)
Net cash (used in) provided by investing activities	(2,461)	2,163
Cash Flows from Financing Activities
Proceeds from unsecured convertible notes payable	2,645	1,490
Repayment of unsecured convertible notes payable		(55)
Proceeds from notes payable, related party		820
Repayment of note payable, related party		(450)
Proceeds from warrant exercise	15	48
Net proceeds from offering	18,527
Proceeds from issuance of common stock		1,375
Repayment of services payable, related party	(250)	(750)
Proceeds from Bank Debt	1,260
Repayment of term loan	(1,667)
Repayment of loans, related party		(78)
Net cash provided by financing activities	20,530	2,400
Net increase in cash	8,808	1,440
Cash, beginning of period	1,477	37
Cash, end of period	10,285	1,477
Supplemental disclosure of cash flow information:
Cash paid for income taxes
Cash paid for interest	304
Supplemental disclosure of non-cash investing and financing activities:
Fair value for warrants and beneficial conversion features issued as valuation discount	2,764	1,316
Conversion of accrued interest on first and second senior notes into unsecured convertible note		431
Common stock issued upon conversion of notes payable	2,211	206
Fair value of common stock of $31,911 issued in Slacker acquisition allocated to:
Current assets	4,314
Fixed Assets	400
Cost in excess of net assets required	48,705
Other assets	39
Current liabilities	(17,640)
Bank debt	(3,907)
Fair value of common stock of $3,340 issued upon acquisition of assets of Wantickets allocated to:
Fixed assets	109
Intangible Assets	1,910
Goodwill	$ 1,321

Consolidated Statements of Cas8

Consolidated Statements of Cash Flows (Parenthetical) $ in Thousands	12 Months Ended
	Mar. 31, 2018USD ($)
Statement of Cash Flows [Abstract]
Acquisition of Slacker, net of cash acquired	$ 113
Fair value of common stock issued to Slacker	31,911
Fair value of common stock issued upon Wantickets	$ 3,340

Organization and Basis of Prese

Organization and Basis of Presentation	12 Months Ended
	Mar. 31, 2018
Organization and Basis of Presentation [Abstract]
Organization and Basis of Presentation	Note 1 — Organization and Basis of Presentation Organization LiveXLive Media, Inc. (“LiveXLive”) together with its subsidiaries (“we,” “us,” “our” or the “Company”) is a Delaware corporation headquartered in West Hollywood, California. The Company is a global digital media company focused on live entertainment. The Company was reincorporated in the State of Delaware on August 2, 2017, pursuant to a reincorporation merger of Loton, Corp (“Loton”) with and into LiveXLive, Loton’s wholly owned subsidiary at the time. As a result of the reincorporation merger, Loton ceased to exist as a separate entity, with LiveXLive being the surviving entity. In addition, on December 29, 2017, LiveXLive acquired Slacker, Inc. (“Slacker”), an internet music and radio streaming service incorporated in the state of Delaware. Basis of Presentation The presented financial information for the fiscal year ended March 31, 2018 includes the financial information and activities of LiveXLive (365 days) and Slacker for the period December 29, 2017 to March 31, 2018 (92 days), with the financial results of LiveXLive Tickets, Inc., a Delaware wholly owned subsidiary of the Company (“LXL Tickets”), reflected as discontinued operations. Unless otherwise indicated, the information in the notes to the Company’s consolidated financial statements refers only to the Company’s continuing operations and does not include discussion of balances or activities of LXL Tickets. Principles of Consolidation The consolidated financial statements include the accounts of the Company and its wholly owned and majority owned subsidiaries. Acquisitions are included in the Company’s consolidated financial statements from the date of the acquisition. The Company uses purchase accounting for its acquisitions, which results in all assets and liabilities of acquired businesses being recorded at their estimated fair values on the acquisition dates. See “ Business Acquisitions and Supplemental Pro Forma Information.” Investments that the Company has the ability to control, and where it is the primary beneficiary, are consolidated. Earnings or losses attributable to any non-controlling interests in a Company subsidiary are included in net income (loss) in the Company’s consolidated statements of operations. Any investments in the Company’s affiliates over which the Company has the ability to exert significant influence, but does not control and with respect to which it is not the primary beneficiary, are accounted for using the equity method of accounting. Investments in the Company’s affiliates for which the Company has no ability to exert significant influence are accounted for using the cost method of accounting. Liquidity As of March 31, 2018, the Company had an accumulated deficit of $51.4 million, with operating losses of $14.9 million and $5.5 million during the years ended March 31, 2018 and 2017, respectively. As of March 31, 2018, the Company had $14.0 million in cash, of which $3.7 million was restricted, and current assets and current liabilities of $18.7 million and $25.7 million, respectively. At face, these factors raise substantial doubt about the Company’s ability to continue as a going concern. In addition, the Company’s independent public accounting firm in its audit report to the financial statements included in the Company’s 2017 Annual Report expressed substantial doubt about the Company’s ability to continue as a going concern. As of the date of filing this Annual Report, management believes it has mitigating plans to overcome the burden of substantial doubt regarding its ability to continue as a going concern from the date that the consolidated financial statements are issued for the period of one year. Management has considered the following in their going concern analysis: · On June 28, 2018, and prior to the Filing Date, management closed a 3-year, $10.6 million senior secured debt facility with a third party, JGB Capital (the “Debt Facility”). The Company expects to receive a net $9.6 million of proceeds from the Debt Facility. $3.5 million of the Debt Facility proceeds will be used to pay off the Company’s $3.5 million bank debt with Silicon Valley Bank, and the remainder will be used for operating purposes. Under the Debt Facility: · Interest is at 12.75%, and $0 principal payments are due until 6 months post-closing · At the election of the Company, all monthly debt and interest payments can be paid in stock (versus cash) · The maximum monthly principle is $170,000 per month · Financial covenants include maintaining a minimum of $5.0 million in cash · The debt is convertible into our common stock at a $10 price per common share (as defined) · Normalized accruals for expected payments within the next twelve months · Reduced its convertible note payable obligations to $0 (on a cash basis). As of the Filing Date, only Trinad and affiliates of the Company’s CEO will have convertible notes outstanding / not converted (the “CEO Notes”). While the CEO Notes are due in May 2019 (less than 12 months from the Filing Date), management believes the likelihood that the CEO, his affiliates and or related parties would put the Company in an illiquid position is remote. Further, these CEO Notes will be subordinated to the Company’s senior secured $9.4M Debt Facility holders. · While management anticipates continuing to incur losses and negative cash flows from operating activities in the next 12 to 24 months from the Filing Date, these factors do not have an adverse impact on the Company’s current cash projections and liquidity needs over the next 12 months · Based upon specific qualitative and quantitative information that are knowable at or near the Filing Date, management concluded that it has sufficient liquidity as of the Filing Date to maintain the Company’s operations considering its current financial condition, obligations, and other expected cash flows within one year after the date that the financial statements are issued in accordance with ASC 205-40-50-4 Stock Splits In September 2016, the Company completed a 2-for-1 forward stock split of the Company’s common stock in the form of a dividend. In October 2017, the Company completed a 1-for-3 reverse stock split of the Company’s common stock. All share and per-share amounts have been restated as of the earliest period presented to reflect the reverse stock split. Reclassifications Certain amounts in the Company’s previously issued financial statements have been reclassified to conform to the presentation following the acquisition of Slacker and reflect the operating structure of the Company after the disposition of LXL Tickets and the acquisition of Slacker.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Mar. 31, 2018
Summary of Significant Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Note 2 — Summary of Significant Accounting Policies Use of Estimates The preparation of the Company’s consolidated financial statements in conformity with the United States of America (“US”) generally accepted accounting principles (“GAAP”) requires the Company’s management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenue (relative selling price of deliverables) and expenses during the reporting period. Significant items subject to such estimates and assumptions include revenue, allowance for doubtful accounts, the assigned value of acquired assets and assumed and contingent liabilities associated with business combinations, valuation of media content, useful lives and impairment of property and equipment, intangible assets, goodwill and other assets, the fair value of the Company’s equity-based compensation awards and convertible debt instruments, and legal contingencies. Actual results could differ materially from those estimates. On an ongoing basis, the Company evaluates its estimates compared to historical experience and trends, which form the basis for making judgments about the carrying value of assets and liabilities. Revenue Recognition Policy The Company recognizes revenue when four basic criteria are met: persuasive evidence of a sales arrangement exists; performance of services has occurred; the sales price is fixed or determinable; and collectability is reasonably assured. The Company considers persuasive evidence of a sales arrangement to be the receipt of a signed contract. Collectability is assessed based on a number of factors, including transaction history and the credit worthiness of a customer. If it is determined that the collection is not reasonably assured, revenue is not recognized until collection becomes reasonably assured, which is generally upon receipt of cash. The Company records cash received in advance of revenue recognition as deferred revenue. When the Company enters into revenue sharing arrangements where it acts as the primary obligor, the Company recognizes the underlying revenue on a gross basis. In determining whether to report revenue gross for the amount of fees received from its customers, the Company assesses, amongst other things, whether it maintains the principal relationship, whether it bears credit risk and whether it has latitude in establishing prices with the customers, among other factors. The Company’s revenue is principally derived from the following services: Subscription Services Subscription services revenue substantially consist of monthly and annual recurring subscription fees, which are primarily paid in advance by credit card and or through direct billings arrangements. The Company defers the portions of monthly and annually recurring subscription fees collected in advance and recognizes them in the period earned. S Advertising Revenue Advertising revenue primarily consist of revenues generated from the sale of advertising campaigns across Slacker’s non-paid subscription services. Revenues for these advertising campaigns are recognized as earned, either when an ad is placed for viewing by a visitor or when the visitor “clicks through” on the ad, depending upon the terms with the individual advertiser. The Company reports advertising revenue on a net basis as the Company does not act as the principal in the underlying transactions. Licensing Revenue Licensing revenue primarily consists of sales of licensing rights to digitally stream its live music services in certain geographies (e.g. China). Licensing revenue is recognized when earned, which is typically when the live event has aired and collectability is reasonably assured. Any license fees collected in advance of an event are deferred until the event airs. The Company reports licensing revenue on a gross basis as the Company acts as the principal in the underlying transactions. Cost of Sales Cost of Sales principally consist of royalties paid for the right to stream video, music and non-music content to the Company’s customers and the cost of securing the rights to produce and stream live events from venues and promoters. Royalties are calculated using negotiated and regulatory rates documented in content license agreements and are based on usage measures or revenue earned. Music royalties to record labels, professional rights organizations and music publishers relate to the consumption of music listened to on Slacker’s radio services. As of March 31, 2018, the Company accrued $7.7 million of royalties due to artists from use of Slacker’s radio services. Sales and Marketing Sales and Marketing include the direct and indirect costs related company, product and event advertising and marketing. Product Development Product development costs primarily are expenses for research and development, product and content development activities, including internal software development and improvement costs which have not been capitalized by the Company. Stock-Based Compensation Stock-based compensation cost is measured at the grant date based on the fair value of the award and is recognized as expense over the requisite service period, which is the vesting period, on an accelerated basis. The Company accounts for awards with graded vesting as if each vesting tranche is valued as a separate award. The Company uses the Black-Scholes-Merton option pricing model to determine the grant date fair value of stock options. This model requires the Company to estimate the expected volatility and the expected term of the stock options which are highly complex and subjective variables. The variables take into consideration, among other things, actual and projected employee stock option exercise behavior. The Company uses a predicted volatility of its stock price during the expected life of the options that is based on the historical performance of the Company’s stock price as well as including an estimate using guideline companies. The expected term is computed using the simplified method as the Company’s best estimate given its lack of actual exercise history. The Company has selected a risk-free rate based on the implied yield available on U.S. Treasury securities with a maturity equivalent to the expected term of the stock. Stock-based awards are comprised principally of stock options, restricted stock, restricted stock units (“RSUs”) and warrant grants. Forfeitures are recognized as incurred. Stock option awards issued to non-employees are accounted for at fair value determined using the Black-Scholes-Merton option pricing model. Management believes that the fair value of the stock options is more reliably measured than the fair value of the services received. The fair value of each non-employee stock-based compensation award is re-measured each period until performance is completed, which is generally the vesting date. Income Taxes The Company accounts for income taxes using the asset and liability method, which requires recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred tax assets and liabilities are based on the differences between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the Company’s Statements of Operations in the period that includes the enactment date. Net Income (Loss) Per Share Basic earnings (loss) per share is computed using the weighted-average number of common shares outstanding during the period. Diluted earnings (loss) per share is computed using the weighted-average number of common shares and the dilutive effect of contingent shares outstanding during the period. Potentially dilutive contingent shares, which primarily consist of stock options issued to employees, directors and consultants, restricted stock units, warrants issued to third parties and accounted for as equity instruments and convertible notes have been excluded from the diluted loss per share calculation because their effect is anti-dilutive. At March 31, 2018 and 2017, the Company had 167,363 and 50,000 warrants outstanding, respectively, 3,901,688 and 0 options outstanding, respectively, and 1,882,364 and 1,009,442 shares of common stock issuable underlying the Company’s convertible notes payable, respectively. Business Combinations The Company accounts for its business combinations using the purchase method of accounting where the cost is allocated to the underlying net tangible and intangible assets acquired, based on their respective fair values. The excess of the purchase price over the estimated fair values of the net assets acquired is recorded as goodwill. Identifiable assets acquired, liabilities assumed and any noncontrolling interest in the acquiree are recognized and measured as of the acquisition date at fair value. Additionally, any contingent consideration is recorded at fair value on the acquisition date and classified as a liability. Goodwill is recognized to the extent by which the aggregate of the acquisition-date fair value of the consideration transferred and any noncontrolling interest in the acquiree exceeds the recognized basis of the identifiable assets acquired, net of assumed liabilities. Determining the fair value of assets acquired, liabilities assumed and noncontrolling interests requires management’s judgment and often involves the use of significant estimates and assumptions, including, but not limited to, the selection of appropriate valuation methodology, projected revenue, expenses and cash flows, weighted average cost of capital, discount rates, estimates of customer turnover rates and estimates of terminal values. Discontinued Operations In determining whether a group of assets that is disposed (or to be disposed) should be presented as a discontinued operation, we analyze whether the group of assets being disposed represents a component of our Company; that is, whether it had historic operations and cash flows that were clearly distinguished, both operationally and for financial reporting purposes. In addition, we consider whether the disposal represents a strategic shift that has or will have a major effect on our operations and financial results. The results of discontinued operations, as well as any gain or loss on the disposal, if applicable, are aggregated and separately presented in our consolidated statements of operations, net of income taxes. Cash and Cash Equivalents Cash and cash equivalents include all highly liquid investments with original maturities, when purchased, of three months or less. Restricted Cash and Cash Equivalents The Company maintains certain letters of credit agreements with its banking provider, which are secured by the Company’s cash for periods of less than one year. As of March 31, 2018 and 2017, the Company had restricted cash of $3.7 million and $0.0 million, respectively. Allowance for Doubtful Accounts The Company evaluates the collectability of its accounts receivable based on a combination of factors. Generally, it records specific reserves to reduce the amounts recorded to what it believes will be collected when a customer’s account ages beyond typical collection patterns, or the Company becomes aware of a customer’s inability to meet its financial obligations. The Company believes that the credit risk with respect to trade receivables is limited due to the large and established nature of its largest customer and the short-term nature of its subscription receivables. At March 31, 2018, the Company had three customers that made up 15%, 16% and 34% of the total net accounts receivable balance. The following table provides a reconciliation in the change in the Company’s allowance for doubtful accounts for the years ended March 31 (in thousands): 2018 2017 Accounts receivable, gross $ 3,019 $ - Less: Allowance for doubtful accounts (29 ) - Accounts receivable, net $ 2,990 $ - Movements in the balance for bad debt reserve and sales allowance for the years ended March 31, 2018 and 2017, are as follows (in thousands): 2018 2017 Beginning balance $ - $ - Bad debt reserve acquired in acquisition 21 - Additions charged to statement of operations 8 - Less: Bad debt write offs - - Ending balance $ 29 $ - Property and Equipment Property and equipment are recorded at cost. Costs of improvements that extend the economic life or improve service potential are also capitalized. Capitalized costs are depreciated over their estimated useful lives. Costs for normal repairs and maintenance are expensed as incurred. Depreciation is recorded using the straight-line method over the assets’ estimated useful lives, which are generally as follows: buildings and improvements (5 years), furniture and equipment (3 to 5 years) and computer equipment and software (3 to 5 years). Leasehold improvements are depreciated over the shorter of the estimated useful life, based on the estimates above, or the lease term. We evaluate the carrying value of our property and equipment if there are indicators of potential impairment. We perform an analysis to determine the recoverability of the asset group carrying value by comparing the expected undiscounted future cash flows to the net book value of the asset group. If it is determined that the expected undiscounted future cash flows are less than the net book value of the asset group, the excess of the net book value over the estimated fair value is recorded in our consolidated statements of operations. Fair value is generally estimated using valuation techniques that consider the discounted cash flows of the asset group using discount and capitalization rates deemed reasonable for the type of assets, as well as prevailing market conditions, appraisals, recent similar transactions in the market and, if appropriate and available, current estimated net sales proceeds from pending offers. Goodwill Goodwill represents the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized. We do not amortize goodwill, but rather evaluate goodwill for potential impairment on an annual basis on January 1, or at other times during the year if events or circumstances indicate that it is more likely than not that the fair value of a reporting unit is below the carrying amount. We evaluate goodwill for potential impairment by comparing the carrying value of our reporting unit to their fair value. Our reporting unit is the same as our operating segment as described in Note 17 - Business Segment and Geographic Reporting. In any year we may elect to perform a qualitative assessment to determine whether it is more likely than not that the fair value of a reporting unit is in excess of its carrying value. If we cannot determine qualitatively that the fair value is in excess of the carrying value, or we decide to bypass the qualitative assessment, we perform a quantitative analysis. The quantitative analysis is used to identify both the existence of impairment and the amount of the impairment loss by comparing the estimated fair value of a reporting unit with its carrying value, including goodwill. The estimated fair value is based on internal projections of expected future cash flows and operating plans, as well as market conditions relative to the operations of our reporting units. If the estimated fair value of the reporting unit exceeds its carrying value, goodwill of the reporting unit is not impaired; otherwise, an impairment loss is recognized within our consolidated statements of operations in an amount equal to that excess, limited to the total amount of goodwill allocated to that reporting unit. Intangible Assets with Finite Useful Lives We have certain finite lived intangible assets that were initially recorded at their fair value at the time of acquisition. These intangible assets consist of Trademarks/Trade Names, Intellectual Property, Customer Relationships, and capitalized software development costs. Intangible assets with finite useful lives are amortized using the straight-line method over their respective estimated useful lives, which are generally as follows: Trademarks/Trade Names (5 years), Intellectual Property (15 years), Customer Relationships (1.5-5 years), Domain Names (5 years), and software (2-5 years). We capitalize costs incurred to develop internal-use computer software and costs to acquire software licenses. Internal and external costs incurred in connection with development of upgrades or enhancements that result in additional information technology functionality are also capitalized. These capitalized costs are amortized on a straight-line basis over the estimated useful life of the software. These capitalized costs are recorded in intangible assets in our consolidated balance sheets. We review all finite lived intangible assets for impairment when circumstances indicate that their carrying values may not be recoverable. If the carrying value of an asset group is not recoverable, we recognize an impairment loss for the excess carrying value over the fair value in our consolidated statements of operations. Deferred Revenue and Costs Deferred revenue consists substantially of amounts received from customers in advance of the Company’s performance service period and fees deferred for future support services. Deferred revenue is recognized as revenue on a systematic basis that is proportionate to the period that the underlying services are rendered, which in certain arrangements is straight line over the remaining contractual term or estimated customer life of an agreement. In the event the Company receives cash in advance of its music services, the Company will defer an amount of such future royalty and costs to 3rd party music labels, publishers and other providers on its balance sheets. Deferred costs are amortized to expense concurrent with the recognition of the related revenue and the expense is included in cost of sales. Fair Value Measurements - Valuation Hierarchy Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants on the measurement date (i.e., an exit price). We use the three-level valuation hierarchy for classification of fair value measurements. The valuation hierarchy is based upon the transparency of inputs to the valuation of an asset or liability as of the measurement date. Inputs refer broadly to the assumptions that market participants would use in pricing an asset or liability. Inputs may be observable or unobservable. Observable inputs are inputs that reflect the assumptions market participants would use in pricing the asset or liability developed based on market data obtained from independent sources. Unobservable inputs are inputs that reflect our own assumptions about the data market participants would use in pricing the asset or liability developed based on the best information available in the circumstances. The three-tier hierarchy of inputs is summarized below: Level 1 Valuation is based upon quoted prices (unadjusted) for identical assets or liabilities in active markets. Level 2 Valuation is based upon quoted prices for similar assets and liabilities in active markets, or other inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the instrument. Level 3 Valuation is based upon other unobservable inputs that are significant to the fair value measurement. The classification of assets and liabilities within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement in its entirety. Proper classification of fair value measurements within the valuation hierarchy is considered each reporting period. The use of different market assumptions or estimation methods may have a material effect on the estimated fair value amounts. Concentration of Credit Risk The Company maintains cash balances at commercial banks. Cash balances commonly exceed the $250,000 amount insured by the Federal Deposit Insurance Corporation. The Company has not experienced any losses in such accounts, and management believes that the Company is not exposed to any significant credit risk with respect to such cash and cash equivalents. Recently Issued Accounting Pronouncements In May 2014, the FASB issued Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers In February 2016, the FASB issued ASU No. 2016-02, Leases In January 2017, the FASB issued ASU No. 2017-04, Intangibles - Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment In November 2016, the FASB issued ASU No. 2016-18, Statement of Cash Flows (Topic 230): Restricted Cash (a consensus of the FASB Emerging Issues Task Force) In June 2018, the FASB issued ASU No. 2018-07, Compensation – Stock Compensation (Topic 718): Improvements to nonemployee share-based payment accounting Compensation – Stock Compensation Other recent accounting pronouncements issued by the FASB, including its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the Securities and Exchange Commission (the “SEC”) did not or are not believed by management to have a material impact on the Company’s present or future consolidated financial statement presentation or disclosures.

Business Combinations

Business Combinations	12 Months Ended
	Mar. 31, 2018
Business Combinations [Abstract]
Business Combinations	Note 3 — Business Combinations Fiscal Year Ended March 31, 2018 Transactions During the fiscal year ended March 31, 2018, the Company completed two acquisitions (asset purchase and acquisition of a company). Where applicable, the fair values of these acquisitions, as set forth below, are considered provisional and subject to adjustment as additional information is obtained through the purchase price measurement period (a period of up to one year from the closing date). Any prospective adjustments would change the fair value allocation as of the acquisition date. Wantickets On May 5, 2017, LXL Tickets, a wholly owned subsidiary of the Company, entered into an Asset Purchase Agreement (“APA”) with Wantickets RDM, LLC (“Wantickets”) and certain other parties, whereby LXL Tickets purchased certain operating assets of Wantickets for total consideration of 666,667 shares of common stock of the Company valued at $3.3 million (or $5.01 per share). The asset purchase was intended to augment and diversify the Company’s music operating segment. The goodwill recorded for the Wantickets asset purchase was $1.3 million. Key factors that contributed to the recognition of Wantickets goodwill were the opportunity to consolidate and complement existing content operations, certain software and customer lists, and the opportunity to generate future synergies within the existing music business. As a result of the Wantickets asset purchase, the goodwill is deductible for tax purposes. The Company accounted for the Wantickets asset purchase transaction as a business combination in accordance with ASC 805 “Business Combinations.” Significant other assets assumed were approximately $0.1 million in fixed assets, $0.4 million of trademark and trade names, $1.0 million in software associated with proprietary ticketing technology, and $0.5 million in domain names and customer relationships. For the years ended March 31, 2018 and 2017, the Company incurred approximately $4 thousand and $80 thousand, respectively, in transaction costs associated with the Wantickets asset purchase. The following table summarizes the fair value of the assets acquired from Wantickets (in thousands): Asset Type Fair Value Fixed Assets $ 109 Trademark / Trade Name 431 Software 1,004 Customer Relationships 369 Domain Names 106 Goodwill 1,321 Purchase Price $ 3,340 Since the asset purchase date, the amount of revenue for LXL Tickets included in the Company’s consolidated statements of operations for the year ended March 31, 2018 was $0.6 million. During the quarter ended December 31, 2017, management of the Company made the decision to shut down the operations of LXL Tickets effective December 31, 2017 (see Note 4 - Dispositions). Pro forma financial information for the Wantickets asset purchase transaction is not presented due to the disposition of LXL Tickets during the year ended March 31, 2018. Slacker, Inc. On December 29, 2017, the Company acquired Slacker for a total purchase price of $55.9 million with the purchase consideration consisting of (i) 6,126,788 shares of the Company’s common stock, valued at $24.5 million, (ii) 1,675,893 shares of the Company’s common stock issued to payoff certain debt of Slacker as of the transaction date, valued at $6.7 million, (iii) cash payment of $2.5 million and issuance of 175,000 shares of the Company’s common stock valued at $0.7 million to Slacker and its designees and (iv) the assumption of Slacker’s liabilities of approximately $21.5 million. The acquisition is intended to augment and diversify the Company’s music operating segment. The Company accounted for the acquisition as a business combination. The goodwill recorded for the Slacker acquisition was $5.4 million. Key factors that contributed to the recognition of the Slacker goodwill were the opportunity to consolidate and complement existing content operations, trained workforce, proprietary software and operating platform, and the opportunity to generate future synergies with our existing business. As a result of the acquisition of the stock of Slacker, the goodwill is not deductible for tax purposes. The fair values of the assets acquired, as set forth below, are considered provisional and subject to adjustment as additional information is obtained through the purchase price measurement period (a period of up to one year from the closing date). Any prospective adjustments would change the fair value allocation as of the acquisition date. The Company is still in the process of reviewing underlying models, assumptions and discount rates used in the valuation of deferred cost of sales, deferred taxes and intangible assets. The following table summarizes the provisional fair value of the assets assumed in the Slacker acquisition (in thousands): Asset Type Fair Value Cash and Cash Equivalents $ 263 Accounts Receivable 3,339 Prepaid Expense and other assets 254 Deferred cost of sales 458 Fixed Assets 400 Trademarks/Trade Names 11,436 Intellectual property 8,454 Customer Relationships 6,618 Software 19,384 Goodwill 5,377 Purchase Price $ 55,983 Since the acquisition date, the amount of revenue and earnings for Slacker included in the Company’s consolidated statements of operations for the year ended March 31, 2018 were $7.1 million and ($4.1) million, respectively. The Company incurred approximately $0.4 million in transaction costs associated with the Slacker acquisition. Supplemental Pro Forma Information (Unaudited) The pro forma financial information as presented below is for informational purposes only and is not indicative of operations that would have been achieved from the acquisitions had they taken place at the beginning of the fiscal year ended March 31, 2017. Supplemental information on an unaudited pro forma basis, as if these acquisitions had been completed as of April 1, 2016, is as follows (in thousands, except per share data): The following table presents the revenues and net loss of the combined company for the years ended March 31, 2018 and 2017 as if the acquisition had been completed on April 1, 2016. Year Ended March 31, 2018 2017 Revenues $ 29,402 $ 35,768 Net Loss (35,470 ) (32,068 ) The Company’s unaudited pro forma supplemental information is based on estimates and assumptions which the Company believes are reasonable and reflect amortization of intangible assets as a result of the acquisition. The pro forma results are not necessarily indicative of the results that would have been realized had the acquisitions been consummated as of the beginning of the periods presented. The pro forma amounts include the historical operating results of the Company, with adjustments directly attributable to the acquisitions.

Dispositions

Dispositions	12 Months Ended
	Mar. 31, 2018
Dispositions [Abstract]
Dispositions	Note 4 — Dispositions Equity Investment in OCHL On April 28, 2014, the Company acquired a 50% equity interest in Obar Camden Holdings Limited (“OCHL”), an entity that owns Obar Camden Limited (“OCL”), a music and entertainment company whose principal business is the operation of a live music venue and nightclub known as KOKO, located in Camden, London. KOKO provides live shows, club nights, corporate and other events. The Company acquired its 50% interest through the issuance of 19,333,333 shares of its common stock to the seller, JJAT Corp. (“JJAT”), a Delaware corporation wholly owned by Mr. Robert Ellin, the Company’s Chairman, Chief Executive Officer and principal stockholder. Since both the Company and JJAT were controlled by Mr. Ellin at the time of this transaction, the transaction was accounted for as a transaction between related parties at the related parties’ original basis. Accordingly, the Company recorded the equity method investment at $4.2 million which is JJAT’s historical basis in OCHL. As part of the transaction, the Company was to be reimbursed $0.5 million by OCHL for legal and other acquisition costs incurred in relation to the acquisition of the 50% interest, which obligation was evidenced by a promissory note. As of March 31, 2016, the outstanding advance and any interest due thereunder to the Company was $0.2 million. The Company and the various parties to the agreement had certain disputes. On September 22, 2016, Mr. Oliver Bengough, the Company’s former Chief Executive Officer and director (“Bengough”), entered into a Settlement Agreement (the “Settlement Agreement”) with the Company and Mr. Ellin. On November 24, 2016, $2.2 million was paid to the Company as the final sale price and the rest of the transactions contemplated under the Settlement Agreement were automatically consummated (including the Company’s sale of its interest in OCHL to Bengough). As a result, the Company recognized a loss of $2.8 million for the remaining investment balance. As part of such transactions, Bengough was released from his obligation under the note described above and therefore, the Company recognized a loss on impairment of the note of $0.2 million. Discontinued Operations of LXL Tickets, Inc. During the quarter ended December 31, 2017, management of the Company made the decision to shut down the operations of LXL Tickets effective December 31, 2017. Management concluded that the operations of LXL Tickets were not going to improve due to decreased consumer demand for nightlife and concert events and since LXL Tickets was no longer providing ticketing services to four major venues in 2017 that had produced significant revenues in 2016, ongoing litigation between such customers and Wantickets and such customers refusing to continue to work with LXL Tickets as a result of Wantickets’ non-payment for prior services, and continuing significant losses incurred by LXL Tickets through December 31, 2017 that were supposed to be funded by sellers of Wantickets’ assets that were never funded as required under the Wantickets’ Asset Purchase Agreement. The Company also decided to make a strategic shift in the focus of its operations through the acquisition of Slacker that closed in December 2017 (see Note 3 – Business Combinations). Therefore, it began laying off LXL Tickets’ employees during the quarter ended December 31, 2017, such that there was one employee left as of December 31, 2017. Management considers abandonment to have occurred at December 31, 2017 since LXL Tickets stopped accepting orders and using the acquired assets as of that date. To accomplish this, the results of LXL Tickets’ operations are reported as discontinued operations in accordance with ASC 205, Presentation of Financial Statements For the year ended March 31, 2018, the Company has recognized a loss of $1.5 million from the operations of LXL Tickets, and additionally incurred a loss of $2.8 million related to the impairment of all remaining LXL Tickets’ assets. The Company is presenting the operating loss of LXL Tickets on its statements of operations under the heading “Loss from discontinued operations.” Major line items constituting net loss of the discontinued operations of LXL Tickets are as follows for the period from May 5, 2017 through March 31, 2018 (in thousands): Period Ended March 31, 2018 Revenues $ 640 Cost of Sales 151 Gross Profit 489 Selling, general and administrative expenses 2,019 Loss on discontinued operations $ (1,530 )

Property and Equipment

Property and Equipment	12 Months Ended
	Mar. 31, 2018
Property and Equipment [Abstract]
Property and Equipment	Note 5 — Property and Equipment The Company’s property and equipment at March 31, 2018 and 2017 was as follows (in thousands): As of March 31, 2018 2017 Property and equipment, net Production equipment $ 51 $ 51 Computer, machinery, and software equipment 449 42 Furniture and fixtures 23 - Leasehold improvements 19 - Total property and equipment 542 93 Less accumulated depreciation and amortization (149 ) (36 ) Total property and equipment, net $ 393 $ 57 Depreciation expense was $0.1 million and $0.0 million for the years ended March 31, 2018 and 2017, respectively.

Goodwill and Intangible Assets

Goodwill and Intangible Assets	12 Months Ended
	Mar. 31, 2018
Goodwill and Intangible Assets [Abstract]
Goodwill and Intangible Assets	Note 6 — Goodwill and Intangible Assets Goodwill The Company currently has one reportable segment. The following table presents the changes in the carrying amount of goodwill in the Company’s reportable segment for the years ended March 31, 2018 and 2017 (in thousands): Goodwill Balance as of March 31, 2016 $ - Balance as of March 31, 2017 - Acquisitions 6,698 Discontinued Operations (1,321 ) Balance as of March 31, 2018 $ 5,377 Intangible Assets The Company’s finite-lived intangible assets were as follows as of March 31, 2018 (in thousands): Gross Carrying Value Accumulated Amortization Net Carrying Value Software $ 19,384 $ 968 $ 18,416 Trademark/Trade Name 11,436 572 10,864 Intellectual Property (Patents) 8,454 141 8,313 Customer Relationships 6,618 739 5,879 Domain Names 29 2 27 Total $ 45,921 $ 2,422 $ 43,499 The Company’s amortization expense on its finite-lived intangible assets was $2.4 million and $0 for the years ended March 31, 2018 and 2017, respectively. The Company estimated future amortization expense on its finite-lived intangible assets as of March 31, 2018 to be as follows (in thousands): For Years Ended March 31, 2019 $ 9,692 2020 8,204 2021 7,261 2022 7,261 2023 5,587 Thereafter 5,494 $ 43,499

Accounts Payable and Accrued Li

Accounts Payable and Accrued Liabilities	12 Months Ended
	Mar. 31, 2018
Accounts Payable and Accrued Liabilities [Abstract]
Accounts Payable and Accrued Liabilities	Note 7 — Accounts Payable and Accrued Liabilities Accounts payable and accrued liabilities at March 31, 2018 and 2017 were as follows (in thousands): As of March 31, 2018 2017 Accounts Payable $ 10,996 $ 542 Accrued Liabilities 1,158 - Due to Related Parties 53 240 $ 12,207 $ 782

Note Payable

Note Payable	12 Months Ended
	Mar. 31, 2018
Note Payable [Abstract]
Note Payable	Note 8 — Note Payable On December 31, 2014, the Company converted accounts payable into a Senior Promissory Note (the “Note”) in the aggregate principal amount of $0.2 million. The Note bears interest at 6% per annum and interest is payable on a quarterly basis commencing March 31, 2015 or the Company may elect that the amount of such interest be added to the principal sum outstanding under this Note. The payables arose in connection with professional services rendered by attorneys for the Company prior to and through December 31, 2014, and the Note had an original maturity date of December 31, 2015, which was extended to September 30, 2016 or such later date as the lender may agree to in writing. As of the date of this Annual Report on Form 10-K, the Note has not been extended and is currently past due. In February, 2018, the Note holder filed a claim for collection of the Note (see Note 12 – Commitments and Contingencies). As of March 31, 2018 and 2017, the balance due under the Note was $0.3 million and $0.3 million, respectively, which includes $0.1 million and $0.0 million of accrued interest, respectively, outstanding under the Note.

Bank Debt

Bank Debt	12 Months Ended
	Mar. 31, 2018
Bank Debt [Abstract]
Bank Debt	Note 9 — Bank Debt As part of the acquisition of Slacker, the Company assumed what was initially a $5.0 million revolving line of credit from a commercial bank that was collateralized by the assets of Slacker. The revolving line of credit was based on the amount of eligible accounts receivable. The loan is currently cash collateralized and there are no covenants. The revolving line of credit bears an annual interest rate equal to prime rate as published in the Wall Street Journal plus 0.75%, and equaled 5.50% at March 31, 2018. The line had a maturity date of March 31, 2018. On March 29, 2018, the Company entered into the Ninth Amendment to Loan and Security Agreement with the bank, extending the maturity date to July 31, 2018 and removing the financial reporting requirements. The outstanding balance of the line of credit at March 31, 2018 was $3.5 million and was secured with $3.5 million of cash collateral. As of March 31, 2018, there was no additional borrowing availability under the revolving line of credit. Also, as part of the acquisition of Slacker, the Company assumed a term loan with the bank with a balance of $1.7 million, which was paid off at the closing of the Slacker acquisition.

Unsecured Convertible Notes

Unsecured Convertible Notes	12 Months Ended
	Mar. 31, 2018
Unsecured Convertible Notes [Abstract]
Unsecured Convertible Notes	Note 10 — Unsecured Convertible Notes The Company’s convertible notes payable at March 31, 2018 and 2017 were as follows (in thousands): As of March 31, 2018 2017 Unsecured Convertible Notes - Related Party (A) 7.5% Unsecured Convertible Note - Due May 31, 2019 $ 3,581 $ 3,603 (B) 7.5% Unsecured Convertible Notes - Due May 31, 2019 900 - (C) 6% Unsecured Convertible Note – Due September 30, 2018 - - (D) 6% Unsecured Convertible Note – Due September 13, 2018 - 51 (E) 6% Unsecured Convertible Note – Due June 28, 2018 - - Less: Accumulated Amortization of Valuation Discount (533 ) (39 ) Net 3,948 3,615 Less: Convertible Note Payable - Related Party, current - 3,603 Convertible Notes Payable - Related Party, long-term $ 3,948 $ 12 Unsecured Convertible Notes - Third Party (F) 6% Unsecured Convertible Note - Due September 13, 2018 $ 164 $ 155 (G) 6% Unsecured Convertible Notes - Due between January 31, 2018 and September 30, 2018 950 1,248 (H) 6% Unsecured Convertible Note - Due January 31, 2018 52 - Less: Accumulated amortization of Valuation Discount (198 ) (1,115 ) Net 968 288 Less: Unsecured Convertible Notes - Third Party, current 968 68 Unsecured Convertible Notes - Third Party, long term $ - $ 220 Total Unsecured Convertible Notes, current $ 968 $ 3,671 Unsecured Convertible Notes, long term $ 3,948 $ 232 Total maturities of the Company’s long-term borrowings, including unsecured convertible notes, bank debt, and note payable are $4.8 million for the year ended March 31, 2019 and $3.9 million for the year ended March 31, 2020. As of March 31, 2018 and 2017, the Company had outstanding 7.5% (effective as of April 1, 2018, previously 6%) unsecured convertible notes payable (the “Trinad Notes”) issued to Trinad Capital Master Fund (“Trinad Capital”), a fund controlled by Mr. Ellin, the Company’s Chief Executive Officer, Chairman, director and principal stockholder as follows: (A) The first Trinad Note was issued on February 21, 2017, to convert aggregate principal and interest of $3.6 million under the first senior promissory note and second senior promissory note (the “Senior Notes”) with Trinad Capital previously issued on December 31, 2014 and April 8, 2015, respectively, each as subsequently amended. The first Trinad Note was due on March 31, 2018 and was extended to May 31, 2019. Before the maturity date, the noteholders shall in their sole discretion have the option to convert all outstanding principal and interest into the Company’s common stock at a conversion price per share based upon the Company’s current valuation, as determined by the Company’s board of directors. If the Company raises a minimum of $5.0 million (excluding the amount converting pursuant to the note) of aggregate gross proceeds from an equity financing in one or more closings prior to the maturity date, the noteholders will have the right to convert all outstanding note principal and interest into the same equity securities issued in such equity financing at 75% of the issuance price of the securities issued in such financing. On December 27, 2017, the Company completed a public offering of its shares of common stock (the “Public Offering”) and the conversion price became fixed at $3.00 per share. In addition, Trinad Capital received 596,846 warrants to purchase shares of the Company’s common stock at an exercise price of $0.03 per share. Such warrants were exercised on February 28, 2017. The aggregate relative fair value of the 596,846 warrants issued to Trinad Capital was determined to be $1.6 million using the Black-Scholes-Merton option pricing model with the following average assumptions: risk-free interest rate of 1.50%; dividend yield of 0%; volatility rate of 100%; and an expected life of three years (statutory term). As of February 21, 2016, the effective conversion price was $2.73, and the market price of the shares on the date of conversion was approximately $5.01 per share. As such, the Company recognized a beneficial conversion feature of $1.6 million. The relative fair value of the warrants and the first Trinad Note’s beneficial conversion feature totaling $3.2 million was expensed as of March 31, 2017. On December 27, 2017, the Company completed the Public Offering and the conversion price became fixed at $3.00 per share. As the Company had previously recognized a valuation discount up to the fair value of the notes, no further beneficial conversion feature was recorded. At March 31, 2017, $3.6 million of principal, which included $0.1 million of accrued interest, was outstanding under the first Trinad Note. At March 31, 2018, the balance due of $3.6 million included no accrued interest outstanding under the first Trinad Note. (B) Between October 27, 2017 and December 18, 2017, the Company issued six 6% unsecured convertible notes payable to Trinad Capital for aggregate total principal amount of $0.9 million. The notes were due on various dates through December 31, 2018. Before the maturity date, as a result of the Company consummating the Public Offering, the noteholders have the right at their sole discretion to convert all outstanding note principal and interest due under their notes into shares of the Company’s common stock at a conversion price of $3.00 per share. In addition, the noteholders received an aggregate of 450,000 warrants to purchase shares of the Company’s common stock at an exercise price of $0.01 per share. The aggregate relative fair value of the 450,000 warrants issued to the noteholders was determined to be $0.6 million using the Black-Scholes-Merton option pricing model with the following average assumptions: risk-free interest rate of 1.73%-1.94%; dividend yield of 0%; volatility rate of 127%-229%; and an expected life of three years (statutory term). At the issuance of these notes, the effective conversion price was $1.00 and the market price of the shares on the date of conversion was $4.00 per share, and the Company recognized aggregate beneficial conversion features of $0.3 million. As a result, the Company recorded a note discount of $0.9 million to account for the relative fair values of the warrants and the notes’ beneficial conversion features which will be amortized as interest over the terms of the notes or in full upon conversion of the notes. For the year ended March 31, 2018, the Company amortized $0.4 million of such discount to interest expense, and the unamortized discount as of March 31, 2018 was $0.5 million. As of March 31, 2018, no accrued interest was added to the principal balance. On March 30, 2018, the Company entered into an Amendment of Notes Agreement (the “Amendment Agreement”) with Trinad Capital in which the maturity date of all of the Company’s 6% Unsecured Convertible Notes were all extended to May 31, 2019. In consideration of the maturity date extension, the interest rate payable under the notes was increased from 6.0% to 7.5% beginning on April 1, 2018, and the aggregate amount of accrued interest due under the Trinad Notes as of March 31, 2018 of $0.3 million was paid. The Company evaluated the Amendment Agreement and the modification was not required to be accounted for as an extinguishment as the instruments are not considered substantially different under ASC 470-50, Debt – Modifications and Extinguishment. The Company may not redeem the Convertible Notes prior to May 2019 without lender consent. (C) On August 19, 2016, the Company issued a 6% unsecured convertible note payable to a related party for total principal amount of $0.1 million. This note was due on September 30, 2018. On December 21, 2016, this note was repaid. (D) On January 4, 2017, the Company issued a 6% unsecured convertible note payable to Marvin Ellin, the father of Robert Ellin, our Chief Executive Officer, Chairman, director and principal stockholder, for total principal amount of $0.1 million. This note was due September 13, 2018. Before the maturity date, the noteholder had the option in his sole discretion to convert all outstanding principal and interest into shares of the Company’s common stock at a conversion price per share based upon the Company’s current valuation, as determined by the board of directors. If the Company raised a minimum of $5.0 million (excluding the amount converting pursuant to the note) of aggregate gross proceeds from an equity financing in one or more closings prior to the maturity date, the noteholder would have the right to convert all outstanding note principal and interest into the same equity securities issued in such equity financing at 75% of the issuance price of the securities issued in such financing. In addition, the noteholder originally received 8,334 warrants to purchase shares of the Company’s common stock at an exercise price of $0.03 per share. The aggregate relative fair value of the 8,334 warrants issued to the investor was determined to be $23 thousand using the Black-Scholes-Merton option pricing model with the following average assumptions: risk-free interest rate of 1.50%; dividend yield of 0%; volatility rate of 100%; and an expected life off three years (statutory term). As of February 21, 2017, the effective conversion price was $2.73, and the market price of the shares on the date of conversion was approximately $5.01 per share. As such, the Company recognized a beneficial conversion feature of $23 thousand. The aggregate value of the warrants and beneficial conversion feature of $45 thousand was considered as debt discount upon issuance. On December 27, 2017, as a result of the Company consummating the Public Offering, the conversion feature under the original terms of the note was fixed at $3.00 per common share, which resulted in an additional beneficial conversion feature with an incremental value of $5 thousand that was added to the valuation discount and amortized over the remaining life of the note. During the year ended March 31, 2018, the Company amortized $27 thousand of such discount to interest expense. At March 31, 2017, $50 thousand of principal and $1 thousand of accrued interest was outstanding under the note. On March 12, 2018, the noteholder converted the note into shares of the Company’s common stock at a conversion price of $3.00 per share and $17 thousand of debt discount was charged to APIC as a result of the conversion. In addition, the noteholder received 3,570 warrants, with an exercise price of $4.00 per share, as an incentive to convert the note prior to its maturity date. (E) On June 29, 2017, the Company issued a 6% unsecured convertible note payable to Marvin Ellin for total principal amount of $50 thousand. This note was due June 28, 2018. Before the maturity date, the noteholder had the option in his sole discretion to convert all outstanding principal and interest into shares of the Company’s common stock at a conversion price per share based upon the Company’s current valuation, as determined by the board of directors. If the Company raised a minimum of $5.0 million (excluding the amount converting pursuant to the note) of aggregate gross proceeds from an equity financing in one or more closings prior to the maturity date, the noteholder would have the right to convert all outstanding note principal and interest into the same equity securities issued in such equity financing at 75% of the issuance price of the securities issued in such financing. In addition, the noteholder originally received 8,334 warrants to purchase shares of the Company’s common stock at an exercise price of $0.03 per share. The aggregate relative fair value of the 8,334 warrants issued to the investor was determined to be $23 thousand using the Black-Scholes-Merton Option Pricing model with the following average assumptions: risk-free interest rate of 1.50%; dividend yield of 0%; volatility rate of 100%; and an expected life of three years (statutory term). As of June 28, 2017, the effective conversion price was $2.73, and the market price of the shares on the date of conversion was approximately $5.01 per share. As such, the Company recognized a beneficial conversion feature of $23 thousand. The aggregate value of the warrants and beneficial conversion feature of $45 thousand was considered as debt discount upon issuance. On December 27, 2017, as a result of the Company consummating the Public Offering, the conversion feature under the original terms of the note was fixed at $3.00 per common share, which resulted in an additional beneficial conversion feature with an incremental value of $5 thousand that was added to the valuation discount and amortized over the remaining life of the note. During the year ended March 31, 2018, the Company amortized $34 thousand of such discount to interest expense. On March 12, 2018, the noteholder converted the note into shares of the Company’s common stock at a conversion price of $3.00 per share and $17 thousand of debt discount was charged to APIC as a result of the conversion. In addition, the noteholder received 3,474 warrants, with an exercise price of $4.00 per share, as an incentive to convert the note prior to its maturity date. (F) On September 14, 2016, the Company issued a 6% unsecured convertible note payable to a certain investor for total principal amount of $0.2 million. This note will be due on September 13, 2018. Before the maturity date, as a result of the Company consummating the Public Offering, the noteholder has the right to convert all outstanding note principal and interest due under its note into shares of the Company’s common stock, and the conversion price became fixed, at $3.00 per share. In addition, the noteholder received 50,000 warrants to purchase shares of the Company’s common stock at an exercise price of $0.015 per share. The aggregate relative fair value of the 50,000 warrants issued to the noteholder was determined to be $0.1 million using the Black-Scholes-Merton option pricing model with the following average assumptions: risk-free interest rate of 0.90%; dividend yield of 0%; volatility rate of 100%; and an expected life of three years (statutory term). As of September 14, 2016, the effective conversion price was $1.89, and the market price of the shares on the date of conversion was approximately $5.01 per share. As such, the Company recognized a beneficial conversion feature of $56 thousand. As a result, the Company recorded a note discount of $0.2 million to account for the relative fair value of the warrants and the notes’ beneficial conversion feature which will be amortized as interest over the term of the note. The balance of the unamortized discount at March 31, 2017 was $0.1 million. During the years ended March 31, 2018 and 2017, the Company amortized $75 thousand and $41 thousand, respectively, of such discount to interest expense, and the unamortized discount as of March 31, 2018 and 2017 was $34 thousand and $109 thousand, respectively. As of March 31, 2018 and 2017, $14 thousand and $5 thousand, respectively, of accrued interest was added to the principal balance. (G) Between November 22, 2016 and March 29, 2017, the Company issued seven 6% unsecured convertible notes payable to certain investors for aggregate total principal of $1.2 million. The notes are due on various dates through September 30, 2018. Before the maturity date, the noteholders in their sole discretion have the option to convert all outstanding principal and interest into shares of the Company’s common stock at a conversion price per share of $3.00 (at a 25% discount to the offering price in the Public Offering) based upon the Company’s current valuation, as determined by the Board of Directors. If the Company raises a minimum of $5.0 million (excluding the amount converting pursuant to the note) of aggregate gross proceeds from an equity financing in one or more closings prior to the maturity date, the noteholders will have the right to convert all outstanding note principal and interest into the same equity securities issued in such equity financing at 75% of the issuance price of the securities issued in such financing. On December 27, 2017, the Company completed the Public Offering and the conversion price became fixed at $3.00 per share. In addition, the noteholders received an aggregate of 205,834 warrants to purchase shares of the Company’s common stock at an exercise price of $0.03 per share. The aggregate relative fair value of the 205,834 warrants issued to the noteholders was determined to be $0.6 million using the Black-Scholes-Merton option pricing model with the following average assumptions: risk-free interest rate of 1.35-1.53%; dividend yield of 0%; volatility rate of 100%; and an expected life of three years (statutory term). At the issuance of these notes, the effective conversion price was $2.73 and the market price of the shares on the date of conversion was approximately $5.01 per share, the Company recognized aggregate beneficial conversion features of $0.6 million. As a result, the Company recorded a note discount of $1.1 million to account for the relative fair values of the warrants and the notes’ beneficial conversion features which will be amortized as interest over the terms of the notes or in full upon conversion of the notes. The balance of the unamortized discount at March 31, 2017 was $1.0 million. On December 27, 2017, as a result of the Company consummating the Public Offering, the conversion feature under the original terms of the note was fixed at $3.00 per common share, which resulted in an additional beneficial conversion feature with an incremental value of $0.1 million that was added to the valuation discount and will be amortized over the remaining life of the notes. On March 12, 2018, $0.4 million of principal and interest of the notes were converted into shares of the Company’s common stock, and $45 thousand of debt discount was charged to APIC as a result of the conversion. In addition, the noteholders received 24,760 warrants, with an exercise price of $4.00 per share, as an incentive to convert the notes prior to its maturity date. For the years ended March 31, 2018 and 2017, the Company amortized $0.9 million and $0.1 million, respectively, of such discount to interest expense, and the unamortized discount as of March 31, 2018 and 2017 was $0.2 million and $1.0 million, respectively. As of March 31, 2018 and 2017, $65 thousand and $13 thousand, respectively, of accrued interest was added to the principal balance. (H) Between April 5, 2017 and June 29, 2017, the Company issued ten 6% unsecured convertible notes payable to certain investors for aggregate total principal of $1.7 million. The notes are due on various dates through June 29, 2018. Before the maturity date, the noteholders shall in their sole discretion have the option to convert all outstanding principal and interest into the Company’s common stock at a conversion price per share based upon the Company’s current valuation, as determined by the Board of Directors. If the Company raises a minimum of $5.0 million (excluding the amount converting pursuant to the note) of aggregate gross proceeds from an equity financing in one or more closings prior to the maturity date, the noteholders will have the right to convert all outstanding note principal and interest into the same equity securities issued in such equity financing at 75% of the issuance price of the securities issued in such financing. On December 27, 2017, the Company completed the Public Offering and the conversion price became fixed at $3.00 per share. In addition, the noteholders received an aggregate of 282,500 warrants to purchase shares of the Company’s common stock at an exercise price of $0.03 per share. The aggregate relative fair value of the 282,500 warrants issued to the noteholders was determined to be $0.8 million using the Black-Scholes-Merton option pricing model with the following average assumptions: risk-free interest rate of 1.35-1.53%; dividend yield of 0%; volatility rate of 100%; and an expected life of three years (statutory term). At the issuance of these notes, the effective conversion price was $2.73 and the market price of the shares on the date of conversion was approximately $5.01 per share, the Company recognized aggregate beneficial conversion features of $0.8 million. As a result, the Company recorded a note discount of $1.5 million to account for the relative fair values of the warrants and the notes’ beneficial conversion features which will be amortized as interest over the terms of the notes or in full upon conversion of the notes. On December 27, 2017, as a result of the Company consummating the Public Offering, the conversion feature under the original terms of the note was fixed at $3.00 per common share, which resulted in an additional beneficial conversion feature with an incremental value of $0.2 million that was added to the valuation discount and will be amortized over the remaining life of the notes. On March 12, 2018, $1.7 million of principal and interest were converted into shares of the Company’s common stock, and $0.2 million of debt discount was charged to APIC as a result of the conversion. In addition, the noteholders received 115,559 warrants, with an exercise price of $4.00 per share, as an incentive to convert the notes prior to its maturity date. For the year ended March 31, 2018, the Company amortized $1.5 million of such discount to interest expense, and the unamortized discount as of March 31, 2018 was $0. As of March 31, 2018, $2 thousand of accrued interest was added to the remaining principal balance.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Mar. 31, 2018
Related Party Transactions [Abstract]
Related Party Transactions	Note 11 — Related Party Transactions Management Services from Trinad Management LLC Pursuant to the Management Agreement (the “Management Agreement”) with Trinad Capital Management LLC (“Trinad LLC”) entered into on September 23, 2011, Trinad LLC agreed to provide certain management services to the Company through September 22, 2014 and on a month-to-month basis thereafter, including, without limitation, the sourcing, structuring and negotiation of potential business acquisitions and customer contracts for the Company. Under the Management Agreement, the Company compensated Trinad LLC for its services by (i) paying a fee equal to $2.1 million, with $0.1 million payable in advance of each consecutive 3-month calendar period during the term of the Management Agreement and with $1.0 million due at the end of the 3-year term, and (ii) issuing a warrant to purchase 750,000 shares of the Company’s common stock at an exercise price of $0.225 per share (the “Warrant”). The Warrant may have been exercised in whole or in part by Trinad LLC at any time for a period of 10 years. On August 25, 2016, the Warrant was fully exercised on a cashless basis at an exercise price of $0.225 per share, resulting in the issuance of 716,216 shares of the Company’s common stock. Pursuant to the terms of the Employment Agreement, dated as of September 7, 2017, Mr. Ellin, the Company’s Chief Executive Officer, Chairman, director and principal stockholder and the Managing Member of Trinad LLC, agreed that effective as of the date of the consummation of the Public Offering (December 27, 2017), Trinad LLC would no longer receive the monthly fee under the Management Agreement. For years ended March 31, 2018 and 2017, the Company incurred $0.3 million and $0.4 million of such fees, respectively. The $1.0 million due to Trinad LLC was reflected as a liability on the March 31, 2016 balance sheet. Pursuant to the terms of the Management Agreement with Trinad LLC, during March 2017, the Company paid $0.8 million of the amount that was due at the end of the three-year term of the Management Agreement. The remaining $0.2 million due was paid in April, 2017. Rent During the years ended March 31, 2018 and 2017, the Company subleased office space from Trinad LLC for no cost to the Company as part of the Management Agreement. Management estimates such amounts to be immaterial. The Company anticipates continuing to sublease such space at no cost to it for the foreseeable future. The Company believes that such property is in good condition and is suitable for the conduct of its business. Due to Related Parties As of March 31, 2018, the amount due to related parties was less than $0.1 million in the aggregate, payable to Mr. Ellin, the Company’s Chief Executive Officer, Chairman, director and principal stockholder. This amount was provided to the Company for working capital as needed and is unsecured, noninterest bearing advance with no formal terms of repayment.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Mar. 31, 2018
Commitments and Contingencies [Abstract]
Commitments and Contingencies	Note 12 — Commitments and Contingencies Promotional Rights The Company acquires promotional rights from time to time that may contain obligations for future payments. As of March 31, 2018, the Company is obligated under eight licenses, production and/or distribution agreements to make guaranteed payments as follows: $1.6 million for the fiscal year ended March 31, 2019, $1.7 million for the fiscal year ended March 31, 2020, $1.3 million for the fiscal year ended March 31, 2021, $1.2 million for the fiscal year ended March 31, 2022 and $0.8 million for the fiscal year ended March 31, 2023. The agreements also provide for a revenue share of 35-50% of net revenues. In addition, there are two other agreements that provide for a revenue share of 50% on net revenues, but no guaranteed payments. If the events do not occur as planned and/or the Company does not undertake production of such events, or if the revenue from these events does not allow the Company to recover its production costs, no additional liability for additional payments or promotional right will remain. Contractual Obligations As of March 31, 2018, the Company is obligated under agreements with Content Providers and other contractual obligations to make guaranteed payments as follows: $1.6 million for the fiscal year ended March 31, 2019 and $0.5 million for the fiscal year ended March 31, 2020. Employment Agreements As of March 31, 2018, the Company has employment agreements with three key employees (Chief Executive Officer, Chief Operating Officer and Chief Strategy Officer) that provide salary payments of $0.9 million and target bonus compensation of up to $0.9 million for the year ending March 31, 2019, salary payments of $0.7 million and target bonus compensation of up to $0.9 million for the year ending March 31, 2020, salary payments of $0.6 million and target bonus compensation of up to $0.7 million for the year ending March 31, 2021 salary payments of $0.5 million and target bonus compensation of up to $0.5 million for the year ending March 31, 2022, and salary payments of $0.3 million and target bonus compensation of up to $0.5 million for the year ending March 31, 2023. In addition, our Chief Strategy Officer earned a bonus of $0.1 million for the fiscal year ended March 31, 2018, in his role as our former Chief Financial Officer, in connection with the completion of our public offering in December 2017, which is payable in the fiscal year ending March 31, 2019. Furthermore, the employment agreements contain severance clauses that could require severance payments in the aggregate amount of $10.5 million (excluding the value of potential accelerated vesting of equity awards granted to such executive officers). Legal Proceedings On March 3, 2016, Blink TV Limited and Northstar Media, Inc. (collectively, the “Plaintiffs”) filed a claim in the Los Angeles County Superior Court of California against our Company and LiveXLive, alleging breaches of two different license agreements for the live-streaming rights to “Bestival,” an annual music festival which takes place on the Isle of Wight in England. We and LiveXLive demurred to the complaint on May 10, 2016, and, prior to the hearing on the demurrer, Plaintiffs amended their complaint. The amended complaint no longer states a claim against LiveXLive Media and only states a single cause of action against LiveXLive for the alleged breach of a single license agreement. Plaintiffs are seeking $0.3 million in damages. To date, LiveXLive has vigorously contested Plaintiffs’ claims. In doing so, on December 23, 2016, LiveXLive filed a cross-complaint against Plaintiffs for breach of contract and breach of the implied covenant of good faith and fair dealing. LXL was notified on September 27, 2017, that Blink TV Limited is in bankruptcy in England and now has liquidators in place who are assuming the litigation. The liquidators will need to move for permission to substitute in as the real parties in interest. Trial was set for October 1, 2018. Based on currently available information, the Company believes that the Company has strong defenses and intends to defend vigorously against this lawsuit. As of March 31, 2018, the potential range of loss related to this matter was not material. In June 2018, LiveXLive settled the claim with the Plaintiffs for an amount not material to the Company. On July 17, 2017, Exodus Festival, Inc. (“Exodus”) filed a demand for arbitration with the International Centre for Dispute Resolution (“ICDR”), a division of the American Arbitration Association (the “AAA”), against Wantickets and LXL Tickets, in connection with event proceeds of $0.2 million allegedly owed by Wantickets to Exodus pursuant to a certain Presale Agreement For On-line Ticket Sales Services, entered into by and between Wantickets and Exodus on or about October 20, 2015 (the “Exodus-Wantickets Agreement”). Exodus alleges that LXL Tickets assumed Wantickets’ obligations under the Exodus-Wantickets Agreement pursuant to the Asset Purchase Agreement, dated May 5, 2017, among Wantickets, LXL Tickets, our Company and certain other persons. On January 8, 2018, the arbitrator denied LXL Tickets’ preliminary motion requesting for the arbitration claim to be dismissed based on jurisdictional and other arbitrability arguments and ruled that LXL Tickets assumed the Exodus-Wantickets Agreement by performing under the contract and/or as a successor interest. The parties are now proceeding with the formal arbitration proceeding with the arbitrator to determine to what extent is LXL Tickets liable to Exodus for the event proceeds allegedly owed to Exodus by Wantickets. Such arbitration hearing occurred on June 5, 2018 and LXL Tickets is awaiting the arbitrator’s decision. LXL Tickets intends to continue to vigorously dispute such claims and any obligation or liability to Exodus. As of March 31, 2018, the potential range of loss related to this matter was not material. On November 29, 2017, CL, LLC (d/b/a Light Nightclub) and CDBC, LLC (d/b/a Daylight Beach Club) (collectively, “Light”) filed a claim in the District Court, Clark County, Nevada against Wantickets, our Company, LXL Tickets, Joseph Schnaier and Brian Landow, alleging total damages in excess of $0.3 million (plus attorneys’ fees) (the “Claim Amount”) and (i) as to Wantickets and Mr. Schnaier, breach of contract with respect to the Presale Agreement For On-line Ticket Sales Services, entered into by and between Wantickets and Light on or about September 30, 2016, and breach of implied covenant of good faith and fair dealing, (ii) as to Mr. Landow, tortious interference with contract, (iii) as to the Company and LXL Tickets, successor in interest liability, and (iv) as to all defendants (except for Mr. Landow), unjust enrichment. In connection with this action, on October 3, 2017, Light entered into a settlement agreement with Wantickets and Mr. Schnaier, pursuant to which, among other things, Mr. Schnaier agreed to pledge all of his shares in our Company (the “Schnaier Shares”) to secure his stipulated confession of judgment given to Light if Wantickets and Mr. Schnaier do not pay the Claim Amount by November 20, 2017. Wantickets and Mr. Schnaier have failed to pay the Claim Amount to Light by such date. Accordingly, on December 19, 2017, the court entered such confession of judgment and judgment against Wantickets and Mr. Schnaier. On December 22, 2017, we filed an answer on behalf of LXL Tickets that generally denied all the claims in Light’s complaint. On December 27, 2017, Light filed a request for exemption from Nevada’s mandatory arbitration program, which is a standard filing that was granted because the amount in controversy exceeds $50 thousand. At this stage, we are waiting for Light to notice the NRCP 16.1 Early Case Conference, which is a meeting between attorneys for the parties to discuss the discovery deadlines and draft a Joint Case Conference Report which will provide the agreed upon discovery deadlines for the court. Once the Joint Case Conference Report is filed, the discovery period will begin. Based on our understanding, if Light is able to successfully forecloses on the Schnaier Shares and is able to satisfy the full Claim Amount from the sale of such shares, this action will be voluntarily withdrawn against all defendants; however, there can be no assurance that this will occur. We believe that this action against us and LXL Tickets is without merit and we intend to vigorously defend ourselves and LXL Tickets and any obligations or liability to Light with respect to such claims. As of March 31, 2018, the potential range of loss related to this matter was not material. On February 8, 2018, Wynn Las Vegas, LLC (“Wynn”) filed a claim in the District Court, Clark County, Nevada against LXL Tickets claiming total damages in excess of $0.6 million (the “Wynn Claim Amount”) as a result of alleged breach of contract, breach of covenant of good faith and fair dealing and unjust enrichment with respect to that certain Second Amendment and Extension of the Wantickets.com Presale Agreement entered into by and between Wantickets and Wynn on or about September 30, 2016 (the “Wantickets-Wynn Agreement”). In connection with this action, on June 21, 2017, Wynn filed suit in the Eighth Judicial District Court, Clark County, Nevada against RNG Tickets, LLC (d/b/a Wantickets) and Wantickets. That litigation is still pending and active. RNG Tickets has not filed a responsive pleading in the case and Wantickets RDM has defaulted. We believe that Wynn’s position is that LXL Tickets acquired Wantickets, including Wantickets’ obligations under the Wantickets-Wynn Agreement (and not just certain assets and liabilities of Wantickets), and as such LXL Tickets should be liable to Wynn for the Wynn Claim Amount pursuant to the Wantickets-Wynn Agreement. We further believe that this action against LXL Tickets is without merit and we intend to vigorously defend LXL Tickets and any obligations or liability to Wynn with respect to such claims. As of March 31, 2018, the potential range of loss related to this matter was not material. In March 2018, Manatt Phelps & Phillips, LLP served us with a complaint filed on February 22, 2018 in the Supreme Court of the State of California County of Los Angeles against our Company. The complaint alleges, among other things, breach of contract and breach of promissory note. Plaintiff is seeking damages of $0.2 million, plus interest, attorneys’ fees and costs and other such relief as the court may award. On April 12, 2018, we filed an answer that generally denied all the claims in the complaint. We intend to vigorously defend ourselves against any obligations or liability to the plaintiff with respect to such claims, including potential counterclaim against the plaintiff. On April 11, 2018, Joseph Schnaier, Danco Enterprises, LLC (an entity believed to be controlled by Mr. Schnaier, “Danco”), Wantmcs Holdings, LLC (an entity believed to be controlled by Mr. Schnaier) and Wantickets (an entity believed to be controlled by Mr. Schnaier) served us with a notice of a lawsuit and related complaint filed on March 30, 2018 in the Supreme Court of the State of New York County of New York against each of our Company, LXL Tickets, Robert Ellin, Alec Ellin, Blake Indursky and Computershare Trust Company, N.A. (“Computershare”). The complaint alleges, among other things, that the defendants fraudulently induced Mr. Schnaier to invest in our Company and consummate the acquisition of certain operation assets of Wantickets, breach of Schnaier’s employment agreement with LXL Tickets, fraudulent inducement related to Mr. Schnaier’s inability to sell shares of our common stock and related negligence claims against Computershare, and certain defamation claims. Plaintiffs are seeking equitable relief, damages of approximately $26.7 million, plus interest, attorneys’ fees and costs and other such relief as the court may award. We believe that the complaint is an intentional act by the plaintiffs to publicly tarnish our and our senior management’s reputations through the public domain in an effort to obtain by threat certain results for Mr. Schnaier’s self-serving and improper purposes. Although the ultimate outcome of this matter cannot be predicted with certainty, we have retained counsel to vigorously defend the Company and the individual defendants in this matter, and we strongly believe that the allegations are without merit. On June 26, 2018, the Company, Robert Ellin, and LXL Tickets filed a counterclaim against the plaintiffs for damages, for breach of contract and other causes of action, relevant equitable relief, attorneys’ fees and expenses and such other relief as the court may award. Based on currently available information, the Company believes that the Company has strong defenses and intends to defend vigorously against this lawsuit, but the outcome of this matter is inherently uncertain and could have a material adverse effect on the Company’s business, financial condition and results of operations. During the years ended March 31, 2018 and 2017, the Company recorded aggregate legal settlement expenses relating to potential claims arising in connection with litigation brought against the Company by a number of third- parties of approximately $0.4 million and $0 million, respectively. Each of the full amounts were expensed and included in general and administrative expenses during their respective years ended March 31, 2018 and 2017. While the resolution of the above matters cannot be predicted with certainty, the Company does not believe, based on current knowledge, that the outcome of the currently pending claims or legal proceedings in which the Company is currently involved will have a material adverse effect on the Company's financial statements. From time to time, we are involved in legal proceedings and other matters arising in connection with the conduct of our business activities. Many of these proceedings may be at preliminary stages and/or seek an indeterminate amount of damages. We regularly evaluate the status of our commitments and contingencies in which we are involved to (i) assess whether a material loss is probable or there is at least a reasonable possibility that a material loss or an additional material loss in excess of a recorded accrual may have been incurred and (ii) determine if financial accruals are required when appropriate. We record an expense accrual for any commitments and loss contingency when we determine that a loss is probable and the amount of the loss can be reasonably estimated. If an expense accrual is not appropriate, we further evaluate each matter to assess whether an estimate of possible loss or range of loss can be made and whether or not any such matter requires additional disclosure. There can be no assurance that any proceeding against us will be resolved in amounts that will not differ from the amounts of estimated exposures. Legal fees and other costs of defending litigation are expensed as incurred. Leases Beginning on August 1, 2017, the Company was given the right to occupy approximately 5,200 square feet of office space in West Hollywood, California. The space was provided to the Company by an unrelated third party and is fully furnished. The Company compensates the landlord in cash at the rate of approximately $38 thousand per month for months that the Company occupies the space. The Company or the third party can terminate the arrangement at any time without prior notice. Slacker leases its San Diego premises under operating leases expiring on December 31, 2018. Rent expense for the operating leases totaled $0.1 million for the period from acquisition on December 29, 2017 through March 31, 2018. Future minimum lease payments under noncancelable operating leases as of March 31, 2018, with initial or remaining terms of one or more years are as follows (in thousands): Year Ended March 31, 2019 Operating Leases $ 338 Total minimum lease payments are $0.3 million.

Employee Benefit Plan

Employee Benefit Plan	12 Months Ended
	Mar. 31, 2018
Employee Benefit Plan [Abstract]
Employee Benefit Plan	Note 13 — Employee Benefit Plan Slacker sponsors a 401(k) plan (the “Plan”) covering all Slacker employees. Employees are eligible to participate in the Plan the first day of the calendar month following their date of hire. Slacker may make discretionary matching contributions to the Plan on behalf of its employees up to a maximum of 100% of the participant’s elective deferral up to a maximum of 5% of the employees’ annual compensation. Slacker made $22 thousand in matching contributions to the plan from the acquisition date on December 29, 2017 through March 31, 2018.

Stock-Based Compensation

Stock-Based Compensation	12 Months Ended
	Mar. 31, 2018
Stock-Based Compensation [Abstract]
Stock-Based Compensation	Note 14 — Stock-Based Compensation On August 29, 2016, the Company’s board of directors and stockholders approved the Company’s 2016 Equity Incentive Plan (the “2016 Plan”), which reserves a total of 7,600,000 shares of the Company’s common stock for issuance under the 2016 Plan. Incentive awards authorized under the 2016 Plan include, but are not limited to, incentive Internal Revenue Code of 1986, as amended. If an incentive award granted under the 2016 Plan expires, terminates, is unexercised or is forfeited, or if any shares are surrendered to the Company in connection with the exercise of an incentive award, the shares subject to such award and the surrendered shares will become available for further awards under the 2016 Plan. The Company recognized share-based compensation expense of $3.2 million and $0 during the years ended March 31, 2018 and 2017, respectively. The total tax benefit recognized related to this share-based compensation expense was $0 for the years ended March 31, 2018 and 2017. As of March 31, 2018, unrecognized compensation costs for unvested awards were $8.7 million, which is expected to be recognized over a weighted-average period of 1.4 years on an accelerated basis. The maximum contractual term for awards is 10 years. As of March 31, 2018, there were 3,289,899 shares of common stock available for future issuance under our 2016 Plan. Options to Employees The Company recognized share-based compensation expense to employees of $3.2 million and $0 during the years ended March 31, 2018 and 2017, respectively. The total tax benefit recognized related to this share-based compensation expense to employees was $0 for the years ended March 31, 2018 and 2017. As of March 31, 2018, unrecognized compensation costs for unvested awards to employees was $8.5 million, which is expected to be recognized over a weighted-average period of 1.4 years on an accelerated basis. The maximum contractual term for awards is 10 years. The following table provides information about our option grants to employees for the last two fiscal years: Year Ended March 31, 2018 2017 Number of options granted 4,883,333 - Weighted-average exercise price per share $ 3.56 $ - Weighted-average grant date fair value per share $ 3.48 $ - The grant date fair value of each of these option grants to employees was determined using the Black-Sholes-Merton option-pricing model with the following assumptions: Year Ended March 31, 2018 2017 Expected volatility 47.80%-205.93 % - Dividend yield 0.00 % - Risk-free rate 1.63%-2.69 % - Expected term (in years) 5.12-10.00 - The following table summarizes the activity of our options to employees during the year ended March 31, 2018: Number of Shares Weighted-Average Outstanding as of March 31, 2017 - $ - Granted 4,883,333 3.56 Exercised - - Forfeited or expired (1,083,332 ) 1.65 Outstanding as of March 31, 2018 3,800,001 4.10 Exercisable as of March 31, 2018 194,446 3.91 The weighted-average remaining contractual term for options to employees outstanding and options to employees exercisable as of March 31, 2018 was 9.7 years and 9.5 years, respectively. The intrinsic value of options to employees outstanding and options to employees exercisable was $0.7 million and $0.1 million, respectively, at March 31, 2018. Options to Non-Employees The Company recognized share-based compensation expense to non-employees of $20 thousand and $0 during the years ended March 31, 2018 and 2017, respectively. The total tax benefit recognized related to this share-based compensation expense to non-employees was $0 for the years ended March 31, 2018 and 2017. As of March 31, 2018, unrecognized compensation costs for unvested awards to non-employees was $0.2 million, which is expected to be recognized over a weighted-average period of 1.4 years on an accelerated basis. The maximum contractual term for awards is 10 years. The following table provides information about our option grants to non-employees for the last two fiscal years: Year Ended March 31, 2018 2017 Number of options granted 101,667 - Weighted-average exercise price per share $ 4.00 $ - Weighted-average grant date fair value per share $ 1.84 $ - The grant date fair value of each of these option grants to non-employees was determined using the Black-Sholes-Merton option pricing model with the following assumptions: Year Ended March 31, 2018 2017 Expected volatility 47.80%-48.69 % - Dividend yield 0.00 % - Risk-free rate 2.65 % - Expected term (in years) 5.50-6.00 - The following table summarizes the activity of our options to non-employees during the year ended March 31, 2018: Number of Shares Weighted-Average Exercise Price per Share Outstanding as of March 31, 2017 - $ - Granted 101,667 4.00 Exercised - - Forfeited or expired - - Outstanding as of March 31, 2018 101,667 4.00 Exercisable as of March 31, 2018 - - The weighted average remaining contractual term for options to non-employees outstanding as of March 31, 2018 was 9.9 years. The intrinsic value of options to non-employees outstanding and options to non-employees exercisable was $0, at March 31, 2018.

Stockholders' Deficit

Stockholders' Deficit	12 Months Ended
	Mar. 31, 2018
Stockholders' Deficit [Abstract]
Stockholders' Deficit	Note 15 — Stockholders’ Deficit Issuance of Common Stock in the Public Offering On December 27, 2017, the Company completed a public offering of 5,000,000 shares of its common stock at an offering price of $4.00 per share. The Company received net proceeds from the offering of $16.8 million, after deducting $3.2 million of underwriting discount, fees and other offering expenses paid by the Company. On January 19, 2018, the underwriters of the public offering exercised their over-allotment option to purchase an additional 460,200 shares of the Company’s common stock from the Company at the public offering price of $4.00 per share, less the underwriting discount. The sale of the additional shares closed on January 23, 2018 and resulted in net proceeds to the Company of $1.7 million, net of underwriting discount and offering expenses. Sale of Common Stock or Equity Units During the year ended March 31, 2017, the Company entered into securities purchase agreements with certain accredited investors, pursuant to which the Company sold an aggregate of 183,333 units of the Company’s securities at a purchase price of $7.50 per share for $1.4 million in cash proceeds. Each unit consisted of one share of the Company’s common stock and a warrant to purchase 0.5 (one-half) share of the Company’s common stock, exercisable for a period of three years from the date of original issuance at exercise prices from $0.015 to $0.03 per share. Issuance of Common Stock for Services to Consultants During the year ended March 31, 2018, the Company issued 725,885 shares of its common stock valued at $3.4 million to certain Company consultants. During the year ended March 31, 2018, the Company recorded $1.7 million of expense related to the stock issuances. The remaining unrecognized compensation cost of approximately $1.7 million is expected to be recorded over the next two years as the shares vest. During the year ended March 31, 2017, the Company issued 526,240 shares of its common stock valued at $2.3 million to various consultants, including 33,333 shares to a related party valued at $0.2 million. The Company valued these shares at prices varying from $1.50 to $5.01 per share based on the most recent prices of the sale of the Company’s common stock near the date of grant. Issuance of Common Stock for Services to Employees During the year ended March 31, 2018, the Company issued 408,433 shares of its common stock valued at $1.9 million to certain employees. During the year ended March 31, 2018, the Company recorded $1.2 million of expense related to the stock issuances. As of March 31, 2018, the remaining unrecognized compensation cost of $0.7 million is expected to be recorded over the next two years as the shares vest. Additional details of the Company’s issuances of its restricted common stock to employees during the year ended March 31, 2018 are as follows: Number of Shares Weighted-Average Grant Date Fair Value per Share Non-vested as of March 31, 2017 - $ - Granted 408,433 4.58 Vested (220,933 ) 4.21 Forfeited or expired - - Non-vested as of March 31, 2018 187,500 5.01 Warrants During the year ended March 31, 2018, the Company issued warrants along with a series of convertible notes to acquire 740,834 shares of the Company’s common stock valued at $1.4 million at an exercise price of $0.01-0.03 per share. During the year ended March 31, 2018, 790,834 warrants were exercised into 790,834 shares of the Company’s common stock for net proceeds of $15 thousand. On February 21, 2018, the Company issued warrants to acquire 20,000 shares of the Company’s common stock in exchange for services performed by nonemployees. These warrants were valued at $28 thousand at an exercise price of $4.05. The aggregate fair value of the 20,000 warrants issued was determined to be $28 thousand using the Black-Scholes-Merton option pricing model with the following average assumptions: risk-free interest rate of 2.44%; dividend yield of 0%; volatility rate of 48.20%; and an expected life of three years. On March 12, 2018, the Company issued warrants to acquire 147,363 shares of the Company’s common stock, with an exercise price of $4.00 per share, valued at $0.2 million as an inducement to convert certain Company 6% convertible notes. The aggregate fair value of the 147,363 warrants issued was determined using the Black-Scholes-Merton option pricing model with the following average assumptions: risk-free interest rate of 2.43%; dividend yield of 0%; volatility rate of 48.30%; and an expected life of three years. On June 2, 2016, the Company issued warrants to acquire 68,640 shares of the Company’s common stock valued at $0.3 million as an inducement to convert a convertible note. These warrants, along with 133,333 warrants issued to the noteholder upon issuance of the note, were exercised during the year ended March 31, 2017, at an exercise price of $0.015 per share, resulting in net proceeds to the Company of $3 thousand. In April 2016, the Company issued warrants to Trinad Capital, a related party, to acquire 1,117,585 shares of the Company’s common stock valued at $1.7 million at an exercise price of $0.015 to extend the maturity dates of the First and Second Senior Notes. These warrants were exercised during the year ended March 31, 2017, at an exercise price of $0.015 per share, resulting in net proceeds to the Company of $17 thousand. During the year ended March 31, 2017, the Company issued warrants to purchase aggregate 861,013 shares of the Company’s common stock, with an exercise price of $0.03, along with various convertible notes. These warrants were valued at $0.7 million. During the year ended March 31, 2017, the Company issued warrants to purchase 91,667 shares of the Company’s common stock as part of certain securities purchase agreements. During the year ended March 31, 2017, warrants to purchase 3,086,931 shares of the Company’s common stock were exercised, of which 750,000 warrants were exercised on a cashless basis, and the Company received proceeds of $48 thousand related to the exercise of the balance of the warrants. The table below summarizes the Company’s warrant activities: Number of Warrants Weighted Average Exercise Price Weighted-Average Remaining Contractual Term (in years) Balance outstanding, March 31, 2016 1,200,000 $ 0.15 4.16 Granted 2,138,904 0.02 2.91 Exercised (3,288,904 ) 0.07 3.15 Forfeited/expired - - - Balance outstanding, March 31, 2017 50,000 0.30 2.99 Granted 908,196 0.75 2.50 Exercised (790,833 ) 0.02 2.25 Forfeited/expired - - - Balance outstanding, March 31, 2018 167,363 4.01 2.94 Exercisable, March 31, 2018 167,363 4.01 2.94 At March 31, 2018, the intrinsic value of warrants outstanding and exercisable was $0. Increase of Authorized Common Stock and Creation of Preferred Stock On August 29, 2016, the Company’s board of directors and stockholders approved for the Company to file a Certificate of Amendment to its Articles of Incorporation (the “Certificate”) with the Secretary of State of the State of Nevada, which increased the Company’s authorized capital stock. The Certificate was filed and became effective on September 1, 2016. The Certificate increased the aggregate number of shares of capital stock which the Company has the authority to issue to 501,000,000 shares, consisting of 500,000,000 shares of the Company’s common stock and 1,000,000 shares of the Company’s preferred stock, $0.001 par value per share (the “preferred stock”). The Company may issue shares of preferred stock from time to time in one or more series, each of which will have such distinctive designation or title as shall be determined by the Company’s board of directors and will have such voting powers, full or limited, or no voting powers, and such preferences and relative, participating, optional or other special rights and such qualifications, limitations or restrictions thereof, as shall be stated in the resolution or resolutions providing for the issue of such class or series of preferred stock as may be adopted from time to time by the Company’s board of directors. The Company’s board of directors will have the power to increase or decrease the number of shares of preferred stock of any series after the issuance of shares of that series, but not below the number of shares of such series then outstanding. In case the number of shares of any series shall be decreased, the shares constituting such decrease will resume the status of authorized but unissued shares of preferred stock. While the Company does not currently have any plans for the issuance of preferred stock, the issuance of such preferred stock could adversely affect the rights of the holders of common stock and, therefore, reduce the value of the common stock. It is not possible to state the actual effect of the issuance of any shares of preferred stock on the rights of holders of the common stock until and unless the Company’s board of directors determines the specific rights of the holders of the preferred stock; however, these effects may include: restricting dividends on the common stock, diluting the voting power of the common stock, impairing the liquidation rights of the common stock, or delaying or preventing a change in control of the Company without further action by the stockholders.

Income Tax Provision

Income Tax Provision	12 Months Ended
	Mar. 31, 2018
Income Tax Provision [Abstract]
Income Tax Provision	Note 16 — Income Tax Provision On December 22, 2017, the Tax Cuts and Jobs Act (the “Tax Act”) was signed into law, making significant changes to the taxation of U.S. business entities. The Tax Act reduced the U.S. corporate income tax rate from 35% to 21%, imposed a one-time transition tax in connection with the move from a worldwide tax system to a territorial tax system, provided for accelerated deductions for certain U.S. film production costs, imposed limitations on certain tax deductions such as executive compensation in future periods, and included numerous other provisions. As the Company has a March 31 fiscal year-end, the lower corporate income tax rate will be phased in, resulting in a U.S. statutory federal rate of approximately 31.5% for the fiscal year ending March 31, 2018, and 21% for subsequent fiscal years. Since we are not in a current U.S. federal tax paying position, our U.S. tax provision consists primarily of deferred tax benefits calculated at the 21% tax rate. In connection with the Tax Act, the SEC issued Staff Accounting Bulletin No. 118 (“SAB 118”) to provide guidance to companies that have not completed their accounting for the income tax effects of the Tax Act. Under SAB 118, provisional amounts can be recorded to the extent a reasonable estimate can be made. Additional tax effects and adjustments to previously recorded provisional amounts can be recorded upon obtaining, preparing, or analyzing additional information (including computations) within one year from the enactment date of the Tax Act. The Company is currently in the process of evaluating the full impact of the Tax Act on its financial statements and has not completed this evaluation. The Company has reported provisional amounts reflecting reasonable estimates of the impact of the Tax Act. The Company has also made provisional estimates of other effects of the Tax Act, such as the measurement of deferred tax assets and liabilities related to executive compensation, the one-time transition tax, and net operating loss carryovers. The estimated impact of the Tax Act is based on a preliminary review of the new law and is subject to revision based upon further analysis and interpretation of the Tax Act. The Company will complete its accounting for the Tax Act once the Company has obtained, prepared, and analyzed all information needed (including computations) for its analysis, but no later than one year from the enactment date of the Tax Act. The Company’s income tax provision can be affected by many factors, including the overall level of pre-tax income, the mix of pre-tax income generated across the various jurisdictions in which the Company operates, changes in tax laws and regulations in those jurisdictions, further interpretation and legislative guidance regarding the new Tax Act, changes in valuation allowances on its deferred tax assets, tax planning strategies available to the Company, and other discrete items. The components of pretax income (loss) and provision for income taxes are as follows (in thousands): Year Ended March 31, 2018 2017 Income (loss) before income taxes: Domestic $ (23,330 ) $ (14,250 ) Foreign - - Total Income (loss) before income taxes $ (23,330 ) $ (14,250 ) The provision for income taxes consisted of the following: Current U.S. Federal $ - $ - State 6 - Foreign - - Total Current 6 - Deferred: U.S. Federal - - State - - Foreign - - Total Deferred - - Total Provision for income taxes $ 6 $ - The differences between income taxes expected at U.S. statutory income tax rates and the income tax provision are as follows (in thousands): Year Ended March 31, 2018 2017 Income taxes computed at Federal statutory rate $ (7,360 ) $ (4,845 ) State tax — net of federal benefit (330 ) (827 ) State Minimum Taxes 6 - Change in Tax Rates 6 - Change in valuation allowance 6,311 5,672 Permanent Differences 1,373 - Total Provision for income taxes $ 6 $ - As of March 31, 2018 and 2017, we had approximately $54.2 million and $15.4 million, respectively, of federal and state net operating losses. These operating loss carryforwards are available to offset future taxable income which expire in varying amounts beginning in 2024 if unused. The Company obtained $136 million of net operating loss carryforwards through the acquisition of Slacker, Inc. in December 2017. Utilization of these losses is limited by Section 382 of the Internal Revenue Code in fiscal year end March 31, 2018 and each taxable year thereafter. The Company has estimated a limitation and revalued the losses at $25 million. It is possible that the utilization of these NOL carryforwards may be further limited by other changes in ownership due to Section 382 of the Internal Revenue Code. The Company is undertaking a study to determine the applicable limitations, if any. We currently believe that based on available information, it is not more likely than not that our deferred tax assets will be realized, and accordingly we have recorded a valuation allowance against our federal, state and foreign deferred tax assets. The Company’s policy is to record interest and penalties on uncertain tax provisions as income tax expense. As of March 31, 2018 and 2017, the Company has not accrued interest or penalties related to uncertain tax positions. Additionally, tax years 2014 through 2017 remain open to examination by the major taxing jurisdictions to which the Company is subject. Upon the attainment of taxable income by the Company, management will assess the likelihood of realizing the tax benefit associated with the use of the carryforwards and will recognize the appropriate deferred tax asset at that time. Significant components of the Company’s deferred income tax assets are as follows as of (in thousands): Year Ended March 31, 2018 2017 Deferred tax assets: Net operating loss carryforwards $ 12,469 $ 6,152 Property and equipment 122 - Accruals and reserves 333 - Stock compensation 1,003 912 Tax credits 2,618 - Impairment of note receivable - 85 Loss on sale of investment in OCHL - 1,116 Equity in earnings of OCHL - (53 ) Indefinite Lived Intangibles (10,009 ) Capital loss carryforward 502 - Gross deferred tax assets 7,038 8,212 Valuation allowance (7,038 ) (8,212 ) Net deferred tax assets $ - $ -

Business Segment and Geographic

Business Segment and Geographic Reporting	12 Months Ended
	Mar. 31, 2018
Business Segment and Geographic Reporting [Abstract]
Business Segment and Geographic Reporting	Note 17 — Business Segment and Geographic Reporting The Company determined its reporting units in accordance with ASC 280, “Segment Reporting” (“ASC 280”). Management evaluates a reporting unit by first identifying its’ operating segments under ASC 280. The Company then evaluates each operating segment to determine if it includes one or more components that constitute a business. If there are components within an operating segment that meet the definition of a business, the Company evaluates those components to determine if they must be aggregated into one or more reporting units. If applicable, when determining if it is appropriate to aggregate different operating segments, the Company determines if the segments are economically similar and, if so, the operating segments are aggregated. Management has determined that the Company has one consolidated operating segment. The Company’s reporting segment reflects the manner in which its chief operating decision maker reviews results and allocates resources. The Company’s reporting segment meets the definition of an operating segment and does not include the aggregation of multiple operating segments. Customers The Company has one external customer that accounts for more than 10% of its revenue. Tesla provides premium Slacker service in all of their new vehicles. In the period from the acquisition of Slacker on December 29, 2017 through March 31, 2018, total revenues from Tesla were $1.8 million. Geographic Information The Company operates as an internet live music streaming platform based in the United States. All material revenues of the Company are derived from the United States. All long-lived assets of the Company are located in the United States.

Fair Value Measurements

Fair Value Measurements	12 Months Ended
	Mar. 31, 2018
Fair Value Measurements [Abstract]
Fair Value Measurements	Note 18 — Fair Value Measurements We did not elect the fair value measurement option for any of our financial assets or liabilities. The fair values of certain financial instruments and the hierarchy level we used to estimate the fair values are shown below (in thousands): March 31, 2018 Carrying Hierarchy Level Value Level 1 Level 2 Level 3 Assets: Cash and cash equivalents $ 10,285 $ 10,285 $ - $ - Restricted cash 3,685 3,685 - - Liabilities: Note payable 294 - - 294 Bank debt 3,500 - 3,500 - Unsecured convertible notes payable, net 4,916 - - 4,916 March 31, 2017 Carrying Hierarchy Level Value Level 1 Level 2 Level 3 Assets: Cash and cash equivalents $ 1,477 $ 1,477 $ - $ - Liabilities: Note payable 277 - - 277 Unsecured convertible notes payable, net 3,903 - - 3,903 The fair values of financial instruments not included in these tables are estimated to be equal to their carrying values as of March 31, 2018 and 2017. Our estimates of the fair values were determined using available market information and appropriate valuation methods. Considerable judgment is necessary to interpret market data and develop the estimated fair values. Cash equivalents and restricted cash equivalents primarily consisted of short-term interest-bearing money market funds with maturities of less than 90 days and time deposits. The estimated fair values were based on available market pricing information of similar financial instruments. Due to their short maturity, the carrying amounts of the Company’s accounts receivable, accounts payable and accrued expenses approximated their fair values at March 31, 2018 and 2017. The Company’s outstanding debt is carried at cost, adjusted for discounts. The Company’s bank debt is not publicly traded and the carrying amounts typically approximate fair value for debt that accrues interest at a variable rate, which are considered to be Level 2 inputs. The Company’s Notes payable and Unsecured convertible notes payable with fixed rates are not publicly traded and carrying amounts approximate their fair values since the current interest rates and terms on these obligations are similar as prevailing market rates and are considered to be Level 3.

Subsequent Events

Subsequent Events	12 Months Ended
	Mar. 31, 2018
Subsequent Events [Abstract]
Subsequent Events	Note 19 — Subsequent Events In April 2018, the Company entered into an employment agreement with a key employee that require agreed salary and bonus compensation of $0.3 million in the year ending March 31, 2019, $0.3 million in the year ending March 31, 2020, and less than $0.1 million in the year ending March 31, 2021. The agreement contains performance clauses that, if reached, could require additional yearly compensation of up to 100% of the annual salary. Furthermore, the employment agreement contains a separation clause that could require separation payment in the aggregate amount of $0.3 million. In June 2018, we entered into a $10.6 million, 3-year debt facility with JGB Capital, LP (the “JGB Debt”). Amongst other terms, the JGB Debt bears annual interest at 12.75%, requires the Company to meet certain financial covenants on a quarterly basis, including maintaining a minimum $5 million cash balance, and is convertible into our common stock at a $10 price per common share (as defined). The Company expects to receive a net $9.6 million of proceeds from the JGB Debt which will be used to repay the SVB A/R Line and release the restricted cash collateral, and the remainder will be used for operating purposes. Subsequent to March 31, 2018, the Company has entered into five new licenses, production and/or distribution agreements to make guaranteed payments as follows: $0.5 million for the fiscal year ended March 31, 2019, $0.4 million for the fiscal year ended March 31, 2020, $0.2 million for the fiscal year ended March 31, 2021, $0.2 million for the fiscal year ended March 31, 2022 and $0.1 million for the fiscal year ended March 31, 2023. Four of the agreements also provide for a revenue share of 10-50% of net revenues. If the events do not occur as planned and/or the Company does not undertake production of such events, or if the revenue from these events does not allow the Company to recover its production costs, no additional liability for additional payments or promotional right will remain.

Summary of Significant Accoun28

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Mar. 31, 2018
Summary of Significant Accounting Policies [Abstract]
Use of Estimates	Use of Estimates The preparation of the Company’s consolidated financial statements in conformity with the United States of America (“US”) generally accepted accounting principles (“GAAP”) requires the Company’s management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenue (relative selling price of deliverables) and expenses during the reporting period. Significant items subject to such estimates and assumptions include revenue, allowance for doubtful accounts, the assigned value of acquired assets and assumed and contingent liabilities associated with business combinations, valuation of media content, useful lives and impairment of property and equipment, intangible assets, goodwill and other assets, the fair value of the Company’s equity-based compensation awards and convertible debt instruments, and legal contingencies. Actual results could differ materially from those estimates. On an ongoing basis, the Company evaluates its estimates compared to historical experience and trends, which form the basis for making judgments about the carrying value of assets and liabilities.
Revenue Recognition Policy	Revenue Recognition Policy The Company recognizes revenue when four basic criteria are met: persuasive evidence of a sales arrangement exists; performance of services has occurred; the sales price is fixed or determinable; and collectability is reasonably assured. The Company considers persuasive evidence of a sales arrangement to be the receipt of a signed contract. Collectability is assessed based on a number of factors, including transaction history and the credit worthiness of a customer. If it is determined that the collection is not reasonably assured, revenue is not recognized until collection becomes reasonably assured, which is generally upon receipt of cash. The Company records cash received in advance of revenue recognition as deferred revenue. When the Company enters into revenue sharing arrangements where it acts as the primary obligor, the Company recognizes the underlying revenue on a gross basis. In determining whether to report revenue gross for the amount of fees received from its customers, the Company assesses, amongst other things, whether it maintains the principal relationship, whether it bears credit risk and whether it has latitude in establishing prices with the customers, among other factors. The Company’s revenue is principally derived from the following services: Subscription Services Subscription services revenue substantially consist of monthly and annual recurring subscription fees, which are primarily paid in advance by credit card and or through direct billings arrangements. The Company defers the portions of monthly and annually recurring subscription fees collected in advance and recognizes them in the period earned. S Advertising Revenue Advertising revenue primarily consist of revenues generated from the sale of advertising campaigns across Slacker’s non-paid subscription services. Revenues for these advertising campaigns are recognized as earned, either when an ad is placed for viewing by a visitor or when the visitor “clicks through” on the ad, depending upon the terms with the individual advertiser. The Company reports advertising revenue on a net basis as the Company does not act as the principal in the underlying transactions. Licensing Revenue Licensing revenue primarily consists of sales of licensing rights to digitally stream its live music services in certain geographies (e.g. China). Licensing revenue is recognized when earned, which is typically when the live event has aired and collectability is reasonably assured. Any license fees collected in advance of an event are deferred until the event airs. The Company reports licensing revenue on a gross basis as the Company acts as the principal in the underlying transactions.
Cost of Sales	Cost of Sales Cost of Sales principally consist of royalties paid for the right to stream video, music and non-music content to the Company’s customers and the cost of securing the rights to produce and stream live events from venues and promoters. Royalties are calculated using negotiated and regulatory rates documented in content license agreements and are based on usage measures or revenue earned. Music royalties to record labels, professional rights organizations and music publishers relate to the consumption of music listened to on Slacker’s radio services. As of March 31, 2018, the Company accrued $7.7 million of royalties due to artists from use of Slacker’s radio services.
Sales and Marketing	Sales and Marketing Sales and Marketing include the direct and indirect costs related company, product and event advertising and marketing.
Product Development	Product Development Product development costs primarily are expenses for research and development, product and content development activities, including internal software development and improvement costs which have not been capitalized by the Company.
Stock-Based Compensation	Stock-Based Compensation Stock-based compensation cost is measured at the grant date based on the fair value of the award and is recognized as expense over the requisite service period, which is the vesting period, on an accelerated basis. The Company accounts for awards with graded vesting as if each vesting tranche is valued as a separate award. The Company uses the Black-Scholes-Merton option pricing model to determine the grant date fair value of stock options. This model requires the Company to estimate the expected volatility and the expected term of the stock options which are highly complex and subjective variables. The variables take into consideration, among other things, actual and projected employee stock option exercise behavior. The Company uses a predicted volatility of its stock price during the expected life of the options that is based on the historical performance of the Company’s stock price as well as including an estimate using guideline companies. The expected term is computed using the simplified method as the Company’s best estimate given its lack of actual exercise history. The Company has selected a risk-free rate based on the implied yield available on U.S. Treasury securities with a maturity equivalent to the expected term of the stock. Stock-based awards are comprised principally of stock options, restricted stock, restricted stock units (“RSUs”) and warrant grants. Forfeitures are recognized as incurred. Stock option awards issued to non-employees are accounted for at fair value determined using the Black-Scholes-Merton option pricing model. Management believes that the fair value of the stock options is more reliably measured than the fair value of the services received. The fair value of each non-employee stock-based compensation award is re-measured each period until performance is completed, which is generally the vesting date.
Income Taxes	Income Taxes The Company accounts for income taxes using the asset and liability method, which requires recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred tax assets and liabilities are based on the differences between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the Company’s Statements of Operations in the period that includes the enactment date.
Net Income (Loss) Per Share	Net Income (Loss) Per Share Basic earnings (loss) per share is computed using the weighted-average number of common shares outstanding during the period. Diluted earnings (loss) per share is computed using the weighted-average number of common shares and the dilutive effect of contingent shares outstanding during the period. Potentially dilutive contingent shares, which primarily consist of stock options issued to employees, directors and consultants, restricted stock units, warrants issued to third parties and accounted for as equity instruments and convertible notes have been excluded from the diluted loss per share calculation because their effect is anti-dilutive. At March 31, 2018 and 2017, the Company had 167,363 and 50,000 warrants outstanding, respectively, 3,901,688 and 0 options outstanding, respectively, and 1,882,364 and 1,009,442 shares of common stock issuable underlying the Company’s convertible notes payable, respectively.
Business Combinations	Business Combinations The Company accounts for its business combinations using the purchase method of accounting where the cost is allocated to the underlying net tangible and intangible assets acquired, based on their respective fair values. The excess of the purchase price over the estimated fair values of the net assets acquired is recorded as goodwill. Identifiable assets acquired, liabilities assumed and any noncontrolling interest in the acquiree are recognized and measured as of the acquisition date at fair value. Additionally, any contingent consideration is recorded at fair value on the acquisition date and classified as a liability. Goodwill is recognized to the extent by which the aggregate of the acquisition-date fair value of the consideration transferred and any noncontrolling interest in the acquiree exceeds the recognized basis of the identifiable assets acquired, net of assumed liabilities. Determining the fair value of assets acquired, liabilities assumed and noncontrolling interests requires management’s judgment and often involves the use of significant estimates and assumptions, including, but not limited to, the selection of appropriate valuation methodology, projected revenue, expenses and cash flows, weighted average cost of capital, discount rates, estimates of customer turnover rates and estimates of terminal values.
Discontinued Operations	Discontinued Operations In determining whether a group of assets that is disposed (or to be disposed) should be presented as a discontinued operation, we analyze whether the group of assets being disposed represents a component of our Company; that is, whether it had historic operations and cash flows that were clearly distinguished, both operationally and for financial reporting purposes. In addition, we consider whether the disposal represents a strategic shift that has or will have a major effect on our operations and financial results. The results of discontinued operations, as well as any gain or loss on the disposal, if applicable, are aggregated and separately presented in our consolidated statements of operations, net of income taxes.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash and cash equivalents include all highly liquid investments with original maturities, when purchased, of three months or less.
Restricted Cash and Cash Equivalents	Restricted Cash and Cash Equivalents The Company maintains certain letters of credit agreements with its banking provider, which are secured by the Company’s cash for periods of less than one year. As of March 31, 2018 and 2017, the Company had restricted cash of $3.7 million and $0.0 million, respectively.
Allowance for Doubtful Accounts	Allowance for Doubtful Accounts The Company evaluates the collectability of its accounts receivable based on a combination of factors. Generally, it records specific reserves to reduce the amounts recorded to what it believes will be collected when a customer’s account ages beyond typical collection patterns, or the Company becomes aware of a customer’s inability to meet its financial obligations. The Company believes that the credit risk with respect to trade receivables is limited due to the large and established nature of its largest customer and the short-term nature of its subscription receivables. At March 31, 2018, the Company had three customers that made up 15%, 16% and 34% of the total net accounts receivable balance. The following table provides a reconciliation in the change in the Company’s allowance for doubtful accounts for the years ended March 31 (in thousands): 2018 2017 Accounts receivable, gross $ 3,019 $ - Less: Allowance for doubtful accounts (29 ) - Accounts receivable, net $ 2,990 $ - Movements in the balance for bad debt reserve and sales allowance for the years ended March 31, 2018 and 2017, are as follows (in thousands): 2018 2017 Beginning balance $ - $ - Bad debt reserve acquired in acquisition 21 - Additions charged to statement of operations 8 - Less: Bad debt write offs - - Ending balance $ 29 $ -
Property and Equipment	Property and Equipment Property and equipment are recorded at cost. Costs of improvements that extend the economic life or improve service potential are also capitalized. Capitalized costs are depreciated over their estimated useful lives. Costs for normal repairs and maintenance are expensed as incurred. Depreciation is recorded using the straight-line method over the assets’ estimated useful lives, which are generally as follows: buildings and improvements (5 years), furniture and equipment (3 to 5 years) and computer equipment and software (3 to 5 years). Leasehold improvements are depreciated over the shorter of the estimated useful life, based on the estimates above, or the lease term. We evaluate the carrying value of our property and equipment if there are indicators of potential impairment. We perform an analysis to determine the recoverability of the asset group carrying value by comparing the expected undiscounted future cash flows to the net book value of the asset group. If it is determined that the expected undiscounted future cash flows are less than the net book value of the asset group, the excess of the net book value over the estimated fair value is recorded in our consolidated statements of operations. Fair value is generally estimated using valuation techniques that consider the discounted cash flows of the asset group using discount and capitalization rates deemed reasonable for the type of assets, as well as prevailing market conditions, appraisals, recent similar transactions in the market and, if appropriate and available, current estimated net sales proceeds from pending offers.
Goodwill	Goodwill Goodwill represents the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized. We do not amortize goodwill, but rather evaluate goodwill for potential impairment on an annual basis on January 1, or at other times during the year if events or circumstances indicate that it is more likely than not that the fair value of a reporting unit is below the carrying amount. We evaluate goodwill for potential impairment by comparing the carrying value of our reporting unit to their fair value. Our reporting unit is the same as our operating segment as described in Note 17 - Business Segment and Geographic Reporting. In any year we may elect to perform a qualitative assessment to determine whether it is more likely than not that the fair value of a reporting unit is in excess of its carrying value. If we cannot determine qualitatively that the fair value is in excess of the carrying value, or we decide to bypass the qualitative assessment, we perform a quantitative analysis. The quantitative analysis is used to identify both the existence of impairment and the amount of the impairment loss by comparing the estimated fair value of a reporting unit with its carrying value, including goodwill. The estimated fair value is based on internal projections of expected future cash flows and operating plans, as well as market conditions relative to the operations of our reporting units. If the estimated fair value of the reporting unit exceeds its carrying value, goodwill of the reporting unit is not impaired; otherwise, an impairment loss is recognized within our consolidated statements of operations in an amount equal to that excess, limited to the total amount of goodwill allocated to that reporting unit.
Intangible Assets with Finite Useful Lives	Intangible Assets with Finite Useful Lives We have certain finite lived intangible assets that were initially recorded at their fair value at the time of acquisition. These intangible assets consist of Trademarks/Trade Names, Intellectual Property, Customer Relationships, and capitalized software development costs. Intangible assets with finite useful lives are amortized using the straight-line method over their respective estimated useful lives, which are generally as follows: Trademarks/Trade Names (5 years), Intellectual Property (15 years), Customer Relationships (1.5-5 years), Domain Names (5 years), and software (2-5 years). We capitalize costs incurred to develop internal-use computer software and costs to acquire software licenses. Internal and external costs incurred in connection with development of upgrades or enhancements that result in additional information technology functionality are also capitalized. These capitalized costs are amortized on a straight-line basis over the estimated useful life of the software. These capitalized costs are recorded in intangible assets in our consolidated balance sheets. We review all finite lived intangible assets for impairment when circumstances indicate that their carrying values may not be recoverable. If the carrying value of an asset group is not recoverable, we recognize an impairment loss for the excess carrying value over the fair value in our consolidated statements of operations.
Deferred Revenue and Costs	Deferred Revenue and Costs Deferred revenue consists substantially of amounts received from customers in advance of the Company’s performance service period and fees deferred for future support services. Deferred revenue is recognized as revenue on a systematic basis that is proportionate to the period that the underlying services are rendered, which in certain arrangements is straight line over the remaining contractual term or estimated customer life of an agreement. In the event the Company receives cash in advance of its music services, the Company will defer an amount of such future royalty and costs to 3rd party music labels, publishers and other providers on its balance sheets. Deferred costs are amortized to expense concurrent with the recognition of the related revenue and the expense is included in cost of sales.
Fair Value Measurements - Valuation Hierarchy	Fair Value Measurements - Valuation Hierarchy Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants on the measurement date (i.e., an exit price). We use the three-level valuation hierarchy for classification of fair value measurements. The valuation hierarchy is based upon the transparency of inputs to the valuation of an asset or liability as of the measurement date. Inputs refer broadly to the assumptions that market participants would use in pricing an asset or liability. Inputs may be observable or unobservable. Observable inputs are inputs that reflect the assumptions market participants would use in pricing the asset or liability developed based on market data obtained from independent sources. Unobservable inputs are inputs that reflect our own assumptions about the data market participants would use in pricing the asset or liability developed based on the best information available in the circumstances. The three-tier hierarchy of inputs is summarized below: Level 1 Valuation is based upon quoted prices (unadjusted) for identical assets or liabilities in active markets. Level 2 Valuation is based upon quoted prices for similar assets and liabilities in active markets, or other inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the instrument. Level 3 Valuation is based upon other unobservable inputs that are significant to the fair value measurement. The classification of assets and liabilities within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement in its entirety. Proper classification of fair value measurements within the valuation hierarchy is considered each reporting period. The use of different market assumptions or estimation methods may have a material effect on the estimated fair value amounts.
Concentration of Credit Risk	Concentration of Credit Risk The Company maintains cash balances at commercial banks. Cash balances commonly exceed the $250,000 amount insured by the Federal Deposit Insurance Corporation. The Company has not experienced any losses in such accounts, and management believes that the Company is not exposed to any significant credit risk with respect to such cash and cash equivalents.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements In May 2014, the FASB issued Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers In February 2016, the FASB issued ASU No. 2016-02, Leases In January 2017, the FASB issued ASU No. 2017-04, Intangibles - Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment In November 2016, the FASB issued ASU No. 2016-18, Statement of Cash Flows (Topic 230): Restricted Cash (a consensus of the FASB Emerging Issues Task Force) In June 2018, the FASB issued ASU No. 2018-07, Compensation – Stock Compensation (Topic 718): Improvements to nonemployee share-based payment accounting Compensation – Stock Compensation Other recent accounting pronouncements issued by the FASB, including its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the Securities and Exchange Commission (the “SEC”) did not or are not believed by management to have a material impact on the Company’s present or future consolidated financial statement presentation or disclosures.

Summary of Significant Accoun29

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Mar. 31, 2018
Summary of Significant Accounting Policies [Abstract]
Schedule of reconciliation of change in Company's allowance for doubtful accounts	2018 2017 Accounts receivable, gross $ 3,019 $ - Less: Allowance for doubtful accounts (29 ) - Accounts receivable, net $ 2,990 $ -
Schedule of balance for bad debt reserve and sales allowance	2018 2017 Beginning balance $ - $ - Bad debt reserve acquired in acquisition 21 - Additions charged to statement of operations 8 - Less: Bad debt write offs - - Ending balance $ 29 $ -

Business Combinations (Tables)

Business Combinations (Tables)	12 Months Ended
	Mar. 31, 2018
Slacker, Inc. [Member]
Business Acquisition [Line Items]
Schedule of summarizes the fair value of the assets acquired	Asset Type Fair Value Cash and Cash Equivalents $ 263 Accounts Receivable 3,339 Prepaid Expense and other assets 254 Deferred cost of sales 458 Fixed Assets 400 Trademarks/Trade Names 11,436 Intellectual property 8,454 Customer Relationships 6,618 Software 19,384 Goodwill 5,377 Purchase Price $ 55,983
Schedule of unaudited pro forma results of presents the revenues and net loss	Year Ended March 31, 2018 2017 Revenues $ 29,402 $ 35,768 Net Loss (35,470 ) (32,068 )
Wantickets [Member]
Business Acquisition [Line Items]
Schedule of summarizes the fair value of the assets acquired	Asset Type Fair Value Fixed Assets $ 109 Trademark / Trade Name 431 Software 1,004 Customer Relationships 369 Domain Names 106 Goodwill 1,321 Purchase Price $ 3,340

Dispositions (Tables)

Dispositions (Tables)	12 Months Ended
	Mar. 31, 2018
Dispositions [Abstract]
Schedule of items constituting net loss of the discontinued operations	Period Ended March 31, 2018 Revenues $ 640 Cost of Sales 151 Gross Profit 489 Selling, general and administrative expenses 2,019 Loss on discontinued operations $ (1,530 )

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
	Mar. 31, 2018
Property and Equipment [Abstract]
Schedule of property and equipment	As of March 31, 2018 2017 Property and equipment, net Production equipment $ 51 $ 51 Computer, machinery, and software equipment 449 42 Furniture and fixtures 23 - Leasehold improvements 19 - Total property and equipment 542 93 Less accumulated depreciation and amortization (149 ) (36 ) Total property and equipment, net $ 393 $ 57

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Tables)	12 Months Ended
	Mar. 31, 2018
Goodwill and Intangible Assets [Abstract]
Schedule of changes in carrying amount of goodwill	Goodwill Balance as of March 31, 2016 $ - Balance as of March 31, 2017 - Acquisitions 6,698 Discontinued Operations (1,321 ) Balance as of March 31, 2018 $ 5,377
Schedule of intangible assets	Gross Carrying Value Accumulated Amortization Net Carrying Value Software $ 19,384 $ 968 $ 18,416 Trademark/Trade Name 11,436 572 10,864 Intellectual Property (Patents) 8,454 141 8,313 Customer Relationships 6,618 739 5,879 Domain Names 29 2 27 Total $ 45,921 $ 2,422 $ 43,499
Schedule of estimated future amortization expense	For Years Ended March 31, 2019 $ 9,692 2020 8,204 2021 7,261 2022 7,261 2023 5,587 Thereafter 5,494 $ 43,499

Accounts Payable and Accrued 34

Accounts Payable and Accrued Liabilities (Tables)	12 Months Ended
	Mar. 31, 2018
Accounts Payable and Accrued Liabilities [Abstract]
Schedule of accounts payable and accrued liabilities	As of March 31, 2018 2017 Accounts Payable $ 10,996 $ 542 Accrued Liabilities 1,158 - Due to Related Parties 53 240 $ 12,207 $ 782

Unsecured Convertible Notes (Ta

Unsecured Convertible Notes (Tables)	12 Months Ended
	Mar. 31, 2018
Unsecured Convertible Notes [Abstract]
Schedule of unsecured convertible notes payable	As of March 31, 2018 2017 Unsecured Convertible Notes - Related Party (A) 7.5% Unsecured Convertible Note - Due May 31, 2019 $ 3,581 $ 3,603 (B) 7.5% Unsecured Convertible Notes - Due May 31, 2019 900 - (C) 6% Unsecured Convertible Note – Due September 30, 2018 - - (D) 6% Unsecured Convertible Note – Due September 13, 2018 - 51 (E) 6% Unsecured Convertible Note – Due June 28, 2018 - - Less: Accumulated Amortization of Valuation Discount (533 ) (39 ) Net 3,948 3,615 Less: Convertible Note Payable - Related Party, current - 3,603 Convertible Notes Payable - Related Party, long-term $ 3,948 $ 12 Unsecured Convertible Notes - Third Party (F) 6% Unsecured Convertible Note - Due September 13, 2018 $ 164 $ 155 (G) 6% Unsecured Convertible Notes - Due between January 31, 2018 and September 30, 2018 950 1,248 (H) 6% Unsecured Convertible Note - Due January 31, 2018 52 - Less: Accumulated amortization of Valuation Discount (198 ) (1,115 ) Net 968 288 Less: Unsecured Convertible Notes - Third Party, current 968 68 Unsecured Convertible Notes - Third Party, long term $ - $ 220 Total Unsecured Convertible Notes, current $ 968 $ 3,671 Unsecured Convertible Notes, long term $ 3,948 $ 232 (A) The first Trinad Note was issued on February 21, 2017, to convert aggregate principal and interest of $3.6 million under the first senior promissory note and second senior promissory note (the “Senior Notes”) with Trinad Capital previously issued on December 31, 2014 and April 8, 2015, respectively, each as subsequently amended. The first Trinad Note was due on March 31, 2018 and was extended to May 31, 2019. Before the maturity date, the noteholders shall in their sole discretion have the option to convert all outstanding principal and interest into the Company’s common stock at a conversion price per share based upon the Company’s current valuation, as determined by the Company’s board of directors. If the Company raises a minimum of $5.0 million (excluding the amount converting pursuant to the note) of aggregate gross proceeds from an equity financing in one or more closings prior to the maturity date, the noteholders will have the right to convert all outstanding note principal and interest into the same equity securities issued in such equity financing at 75% of the issuance price of the securities issued in such financing. On December 27, 2017, the Company completed a public offering of its shares of common stock (the “Public Offering”) and the conversion price became fixed at $3.00 per share. In addition, Trinad Capital received 596,846 warrants to purchase shares of the Company’s common stock at an exercise price of $0.03 per share. Such warrants were exercised on February 28, 2017. The aggregate relative fair value of the 596,846 warrants issued to Trinad Capital was determined to be $1.6 million using the Black-Scholes-Merton option pricing model with the following average assumptions: risk-free interest rate of 1.50%; dividend yield of 0%; volatility rate of 100%; and an expected life of three years (statutory term). As of February 21, 2016, the effective conversion price was $2.73, and the market price of the shares on the date of conversion was approximately $5.01 per share. As such, the Company recognized a beneficial conversion feature of $1.6 million. The relative fair value of the warrants and the first Trinad Note’s beneficial conversion feature totaling $3.2 million was expensed as of March 31, 2017. On December 27, 2017, the Company completed the Public Offering and the conversion price became fixed at $3.00 per share. As the Company had previously recognized a valuation discount up to the fair value of the notes, no further beneficial conversion feature was recorded. At March 31, 2017, $3.6 million of principal, which included $0.1 million of accrued interest, was outstanding under the first Trinad Note. At March 31, 2018, the balance due of $3.6 million included no accrued interest outstanding under the first Trinad Note. (B) Between October 27, 2017 and December 18, 2017, the Company issued six 6% unsecured convertible notes payable to Trinad Capital for aggregate total principal amount of $0.9 million. The notes were due on various dates through December 31, 2018. Before the maturity date, as a result of the Company consummating the Public Offering, the noteholders have the right at their sole discretion to convert all outstanding note principal and interest due under their notes into shares of the Company’s common stock at a conversion price of $3.00 per share. In addition, the noteholders received an aggregate of 450,000 warrants to purchase shares of the Company’s common stock at an exercise price of $0.01 per share. The aggregate relative fair value of the 450,000 warrants issued to the noteholders was determined to be $0.6 million using the Black-Scholes-Merton option pricing model with the following average assumptions: risk-free interest rate of 1.73%-1.94%; dividend yield of 0%; volatility rate of 127%-229%; and an expected life of three years (statutory term). At the issuance of these notes, the effective conversion price was $1.00 and the market price of the shares on the date of conversion was $4.00 per share, and the Company recognized aggregate beneficial conversion features of $0.3 million. As a result, the Company recorded a note discount of $0.9 million to account for the relative fair values of the warrants and the notes’ beneficial conversion features which will be amortized as interest over the terms of the notes or in full upon conversion of the notes. For the year ended March 31, 2018, the Company amortized $0.4 million of such discount to interest expense, and the unamortized discount as of March 31, 2018 was $0.5 million. As of March 31, 2018, no accrued interest was added to the principal balance. On March 30, 2018, the Company entered into an Amendment of Notes Agreement (the “Amendment Agreement”) with Trinad Capital in which the maturity date of all of the Company’s 6% Unsecured Convertible Notes were all extended to May 31, 2019. In consideration of the maturity date extension, the interest rate payable under the notes was increased from 6.0% to 7.5% beginning on April 1, 2018, and the aggregate amount of accrued interest due under the Trinad Notes as of March 31, 2018 of $0.3 million was paid. The Company evaluated the Amendment Agreement and the modification was not required to be accounted for as an extinguishment as the instruments are not considered substantially different under ASC 470-50, Debt – Modifications and Extinguishment. The Company may not redeem the Convertible Notes prior to May 2019 without lender consent. (C) On August 19, 2016, the Company issued a 6% unsecured convertible note payable to a related party for total principal amount of $0.1 million. This note was due on September 30, 2018. On December 21, 2016, this note was repaid. (D) On January 4, 2017, the Company issued a 6% unsecured convertible note payable to Marvin Ellin, the father of Robert Ellin, our Chief Executive Officer, Chairman, director and principal stockholder, for total principal amount of $0.1 million. This note was due September 13, 2018. Before the maturity date, the noteholder had the option in his sole discretion to convert all outstanding principal and interest into shares of the Company’s common stock at a conversion price per share based upon the Company’s current valuation, as determined by the board of directors. If the Company raised a minimum of $5.0 million (excluding the amount converting pursuant to the note) of aggregate gross proceeds from an equity financing in one or more closings prior to the maturity date, the noteholder would have the right to convert all outstanding note principal and interest into the same equity securities issued in such equity financing at 75% of the issuance price of the securities issued in such financing. In addition, the noteholder originally received 8,334 warrants to purchase shares of the Company’s common stock at an exercise price of $0.03 per share. The aggregate relative fair value of the 8,334 warrants issued to the investor was determined to be $23 thousand using the Black-Scholes-Merton option pricing model with the following average assumptions: risk-free interest rate of 1.50%; dividend yield of 0%; volatility rate of 100%; and an expected life off three years (statutory term). As of February 21, 2017, the effective conversion price was $2.73, and the market price of the shares on the date of conversion was approximately $5.01 per share. As such, the Company recognized a beneficial conversion feature of $23 thousand. The aggregate value of the warrants and beneficial conversion feature of $45 thousand was considered as debt discount upon issuance. On December 27, 2017, as a result of the Company consummating the Public Offering, the conversion feature under the original terms of the note was fixed at $3.00 per common share, which resulted in an additional beneficial conversion feature with an incremental value of $5 thousand that was added to the valuation discount and amortized over the remaining life of the note. During the year ended March 31, 2018, the Company amortized $27 thousand of such discount to interest expense. At March 31, 2017, $50 thousand of principal and $1 thousand of accrued interest was outstanding under the note. On March 12, 2018, the noteholder converted the note into shares of the Company’s common stock at a conversion price of $3.00 per share and $17 thousand of debt discount was charged to APIC as a result of the conversion. In addition, the noteholder received 3,570 warrants, with an exercise price of $4.00 per share, as an incentive to convert the note prior to its maturity date. (E) On June 29, 2017, the Company issued a 6% unsecured convertible note payable to Marvin Ellin for total principal amount of $50 thousand. This note was due June 28, 2018. Before the maturity date, the noteholder had the option in his sole discretion to convert all outstanding principal and interest into shares of the Company’s common stock at a conversion price per share based upon the Company’s current valuation, as determined by the board of directors. If the Company raised a minimum of $5.0 million (excluding the amount converting pursuant to the note) of aggregate gross proceeds from an equity financing in one or more closings prior to the maturity date, the noteholder would have the right to convert all outstanding note principal and interest into the same equity securities issued in such equity financing at 75% of the issuance price of the securities issued in such financing. In addition, the noteholder originally received 8,334 warrants to purchase shares of the Company’s common stock at an exercise price of $0.03 per share. The aggregate relative fair value of the 8,334 warrants issued to the investor was determined to be $23 thousand using the Black-Scholes-Merton Option Pricing model with the following average assumptions: risk-free interest rate of 1.50%; dividend yield of 0%; volatility rate of 100%; and an expected life of three years (statutory term). As of June 28, 2017, the effective conversion price was $2.73, and the market price of the shares on the date of conversion was approximately $5.01 per share. As such, the Company recognized a beneficial conversion feature of $23 thousand. The aggregate value of the warrants and beneficial conversion feature of $45 thousand was considered as debt discount upon issuance. On December 27, 2017, as a result of the Company consummating the Public Offering, the conversion feature under the original terms of the note was fixed at $3.00 per common share, which resulted in an additional beneficial conversion feature with an incremental value of $5 thousand that was added to the valuation discount and amortized over the remaining life of the note. During the year ended March 31, 2018, the Company amortized $34 thousand of such discount to interest expense. On March 12, 2018, the noteholder converted the note into shares of the Company’s common stock at a conversion price of $3.00 per share and $17 thousand of debt discount was charged to APIC as a result of the conversion. In addition, the noteholder received 3,474 warrants, with an exercise price of $4.00 per share, as an incentive to convert the note prior to its maturity date. (F) On September 14, 2016, the Company issued a 6% unsecured convertible note payable to a certain investor for total principal amount of $0.2 million. This note will be due on September 13, 2018. Before the maturity date, as a result of the Company consummating the Public Offering, the noteholder has the right to convert all outstanding note principal and interest due under its note into shares of the Company’s common stock, and the conversion price became fixed, at $3.00 per share. In addition, the noteholder received 50,000 warrants to purchase shares of the Company’s common stock at an exercise price of $0.015 per share. The aggregate relative fair value of the 50,000 warrants issued to the noteholder was determined to be $0.1 million using the Black-Scholes-Merton option pricing model with the following average assumptions: risk-free interest rate of 0.90%; dividend yield of 0%; volatility rate of 100%; and an expected life of three years (statutory term). As of September 14, 2016, the effective conversion price was $1.89, and the market price of the shares on the date of conversion was approximately $5.01 per share. As such, the Company recognized a beneficial conversion feature of $56 thousand. As a result, the Company recorded a note discount of $0.2 million to account for the relative fair value of the warrants and the notes’ beneficial conversion feature which will be amortized as interest over the term of the note. The balance of the unamortized discount at March 31, 2017 was $0.1 million. During the years ended March 31, 2018 and 2017, the Company amortized $75 thousand and $41 thousand, respectively, of such discount to interest expense, and the unamortized discount as of March 31, 2018 and 2017 was $34 thousand and $109 thousand, respectively. As of March 31, 2018 and 2017, $14 thousand and $5 thousand, respectively, of accrued interest was added to the principal balance. (G) Between November 22, 2016 and March 29, 2017, the Company issued seven 6% unsecured convertible notes payable to certain investors for aggregate total principal of $1.2 million. The notes are due on various dates through September 30, 2018. Before the maturity date, the noteholders in their sole discretion have the option to convert all outstanding principal and interest into shares of the Company’s common stock at a conversion price per share of $3.00 (at a 25% discount to the offering price in the Public Offering) based upon the Company’s current valuation, as determined by the Board of Directors. If the Company raises a minimum of $5.0 million (excluding the amount converting pursuant to the note) of aggregate gross proceeds from an equity financing in one or more closings prior to the maturity date, the noteholders will have the right to convert all outstanding note principal and interest into the same equity securities issued in such equity financing at 75% of the issuance price of the securities issued in such financing. On December 27, 2017, the Company completed the Public Offering and the conversion price became fixed at $3.00 per share. In addition, the noteholders received an aggregate of 205,834 warrants to purchase shares of the Company’s common stock at an exercise price of $0.03 per share. The aggregate relative fair value of the 205,834 warrants issued to the noteholders was determined to be $0.6 million using the Black-Scholes-Merton option pricing model with the following average assumptions: risk-free interest rate of 1.35-1.53%; dividend yield of 0%; volatility rate of 100%; and an expected life of three years (statutory term). At the issuance of these notes, the effective conversion price was $2.73 and the market price of the shares on the date of conversion was approximately $5.01 per share, the Company recognized aggregate beneficial conversion features of $0.6 million. As a result, the Company recorded a note discount of $1.1 million to account for the relative fair values of the warrants and the notes’ beneficial conversion features which will be amortized as interest over the terms of the notes or in full upon conversion of the notes. The balance of the unamortized discount at March 31, 2017 was $1.0 million. On December 27, 2017, as a result of the Company consummating the Public Offering, the conversion feature under the original terms of the note was fixed at $3.00 per common share, which resulted in an additional beneficial conversion feature with an incremental value of $0.1 million that was added to the valuation discount and will be amortized over the remaining life of the notes. On March 12, 2018, $0.4 million of principal and interest of the notes were converted into shares of the Company’s common stock, and $45 thousand of debt discount was charged to APIC as a result of the conversion. In addition, the noteholders received 24,760 warrants, with an exercise price of $4.00 per share, as an incentive to convert the notes prior to its maturity date. For the years ended March 31, 2018 and 2017, the Company amortized $0.9 million and $0.1 million, respectively, of such discount to interest expense, and the unamortized discount as of March 31, 2018 and 2017 was $0.2 million and $1.0 million, respectively. As of March 31, 2018 and 2017, $65 thousand and $13 thousand, respectively, of accrued interest was added to the principal balance. (H) Between April 5, 2017 and June 29, 2017, the Company issued ten 6% unsecured convertible notes payable to certain investors for aggregate total principal of $1.7 million. The notes are due on various dates through June 29, 2018. Before the maturity date, the noteholders shall in their sole discretion have the option to convert all outstanding principal and interest into the Company’s common stock at a conversion price per share based upon the Company’s current valuation, as determined by the Board of Directors. If the Company raises a minimum of $5.0 million (excluding the amount converting pursuant to the note) of aggregate gross proceeds from an equity financing in one or more closings prior to the maturity date, the noteholders will have the right to convert all outstanding note principal and interest into the same equity securities issued in such equity financing at 75% of the issuance price of the securities issued in such financing. On December 27, 2017, the Company completed the Public Offering and the conversion price became fixed at $3.00 per share. In addition, the noteholders received an aggregate of 282,500 warrants to purchase shares of the Company’s common stock at an exercise price of $0.03 per share. The aggregate relative fair value of the 282,500 warrants issued to the noteholders was determined to be $0.8 million using the Black-Scholes-Merton option pricing model with the following average assumptions: risk-free interest rate of 1.35-1.53%; dividend yield of 0%; volatility rate of 100%; and an expected life of three years (statutory term). At the issuance of these notes, the effective conversion price was $2.73 and the market price of the shares on the date of conversion was approximately $5.01 per share, the Company recognized aggregate beneficial conversion features of $0.8 million. As a result, the Company recorded a note discount of $1.5 million to account for the relative fair values of the warrants and the notes’ beneficial conversion features which will be amortized as interest over the terms of the notes or in full upon conversion of the notes. On December 27, 2017, as a result of the Company consummating the Public Offering, the conversion feature under the original terms of the note was fixed at $3.00 per common share, which resulted in an additional beneficial conversion feature with an incremental value of $0.2 million that was added to the valuation discount and will be amortized over the remaining life of the notes. On March 12, 2018, $1.7 million of principal and interest were converted into shares of the Company’s common stock, and $0.2 million of debt discount was charged to APIC as a result of the conversion. In addition, the noteholders received 115,559 warrants, with an exercise price of $4.00 per share, as an incentive to convert the notes prior to its maturity date. For the year ended March 31, 2018, the Company amortized $1.5 million of such discount to interest expense, and the unamortized discount as of March 31, 2018 was $0. As of March 31, 2018, $2 thousand of accrued interest was added to the remaining principal balance.

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Mar. 31, 2018
Commitments and Contingencies [Abstract]
Schedule of future minimum lease payments	Year Ended March 31, 2019 Operating Leases $ 338

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	12 Months Ended
	Mar. 31, 2018
Option grants to employees [Member]
Option Indexed to Issuer's Equity [Line Items]
Schedule of option activities	Year Ended March 31, 2018 2017 Number of options granted 4,883,333 - Weighted-average exercise price per share $ 3.56 $ - Weighted-average grant date fair value per share $ 3.48 $ -
Schedule of fair value option grants to employees was determined using the Black-Sholes-Merton option-pricing model	Year Ended March 31, 2018 2017 Expected volatility 47.80%-205.93 % - Dividend yield 0.00 % - Risk-free rate 1.63%-2.69 % - Expected term (in years) 5.12-10.00 -
Options to employees [Member]
Option Indexed to Issuer's Equity [Line Items]
Schedule of option activities	Number of Shares Weighted-Average Outstanding as of March 31, 2017 - $ - Granted 4,883,333 3.56 Exercised - - Forfeited or expired (1,083,332 ) 1.65 Outstanding as of March 31, 2018 3,800,001 4.10 Exercisable as of March 31, 2018 194,446 3.91
Option grants to non-employees [Member]
Option Indexed to Issuer's Equity [Line Items]
Schedule of option activities	Year Ended March 31, 2018 2017 Number of options granted 101,667 - Weighted-average exercise price per share $ 4.00 $ - Weighted-average grant date fair value per share $ 1.84 $ -
Schedule of fair value option grants to employees was determined using the Black-Sholes-Merton option-pricing model	Year Ended March 31, 2018 2017 Expected volatility 47.80%-48.69 % - Dividend yield 0.00 % - Risk-free rate 2.65 % - Expected term (in years) 5.50-6.00 -
Options to non-employees [Member]
Option Indexed to Issuer's Equity [Line Items]
Schedule of option activities	Number of Shares Weighted-Average Exercise Price per Share Outstanding as of March 31, 2017 - $ - Granted 101,667 4.00 Exercised - - Forfeited or expired - - Outstanding as of March 31, 2018 101,667 4.00 Exercisable as of March 31, 2018 - -

Stockholders' Deficit (Tables)

Stockholders' Deficit (Tables)	12 Months Ended
	Mar. 31, 2018
Stockholders' Deficit [Abstract]
Schedule of restricted common stock	Number of Shares Weighted-Average Grant Date Fair Value per Share Non-vested as of March 31, 2017 - $ - Granted 408,433 4.58 Vested (220,933 ) 4.21 Forfeited or expired - - Non-vested as of March 31, 2018 187,500 5.01
Schedule of warrant activities	Number of Warrants Weighted Average Exercise Price Weighted-Average Remaining Contractual Term (in years) Balance outstanding, March 31, 2016 1,200,000 $ 0.15 4.16 Granted 2,138,904 0.02 2.91 Exercised (3,288,904 ) 0.07 3.15 Forfeited/expired - - - Balance outstanding, March 31, 2017 50,000 0.30 2.99 Granted 908,196 0.75 2.50 Exercised (790,833 ) 0.02 2.25 Forfeited/expired - - - Balance outstanding, March 31, 2018 167,363 4.01 2.94 Exercisable, March 31, 2018 167,363 4.01 2.94

Income Tax Provision (Tables)

Income Tax Provision (Tables)	12 Months Ended
	Mar. 31, 2018
Income Tax Provision [Abstract]
Schedule of components of pretax income (loss)	Year Ended March 31, 2018 2017 Income (loss) before income taxes: Domestic $ (23,330 ) $ (14,250 ) Foreign - - Total Income (loss) before income taxes $ (23,330 ) $ (14,250 )
Schedule of provision for from income taxes	The provision for income taxes consisted of the following: Current U.S. Federal $ - $ - State 6 - Foreign - - Total Current 6 - Deferred: U.S. Federal - - State - - Foreign - - Total Deferred - - Total Provision for income taxes $ 6 $ -
Schedule of income taxes expected at U.S. statutory income tax rates and the income tax provision	Year Ended March 31, 2018 2017 Income taxes computed at Federal statutory rate $ (7,360 ) $ (4,845 ) State tax — net of federal benefit (330 ) (827 ) State Minimum Taxes 6 - Change in Tax Rates 6 - Change in valuation allowance 6,311 5,672 Permanent Differences 1,373 - Total Provision for income taxes $ 6 $ -
Schedule of deferred income tax assets	Year Ended March 31, 2018 2017 Deferred tax assets: Net operating loss carryforwards $ 12,469 $ 6,152 Property and equipment 122 - Accruals and reserves 333 - Stock compensation 1,003 912 Tax credits 2,618 - Impairment of note receivable - 85 Loss on sale of investment in OCHL - 1,116 Equity in earnings of OCHL - (53 ) Indefinite Lived Intangibles (10,009 ) Capital loss carryforward 502 - Gross deferred tax assets 7,038 8,212 Valuation allowance (7,038 ) (8,212 ) Net deferred tax assets $ - $ -

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	12 Months Ended
	Mar. 31, 2018
Fair Value Measurements [Abstract]
Schedule of fair values of certain financial instruments and the hierarchy level we used to estimate the fair values	March 31, 2018 Carrying Hierarchy Level Value Level 1 Level 2 Level 3 Assets: Cash and cash equivalents $ 10,285 $ 10,285 $ - $ - Restricted cash 3,685 3,685 - - Liabilities: Note payable 294 - - 294 Bank debt 3,500 - 3,500 - Unsecured convertible notes payable, net 4,916 - - 4,916 March 31, 2017 Carrying Hierarchy Level Value Level 1 Level 2 Level 3 Assets: Cash and cash equivalents $ 1,477 $ 1,477 $ - $ - Liabilities: Note payable 277 - - 277 Unsecured convertible notes payable, net 3,903 - - 3,903

Organization and Basis of Pre41

Organization and Basis of Presentation (Details) - USD ($) $ in Thousands	1 Months Ended		12 Months Ended
	Oct. 31, 2017	Sep. 30, 2016	Mar. 31, 2018	Mar. 31, 2017
Organization and Basis of Presentation (Textual)
Accumulated deficit			$ (51,432)	$ (28,096)
Operating losses			(14,877)	(5,485)
Cash			14,000
Restricted cash			3,685
Current assets			18,719	1,499
Current liabilities			$ 25,682	$ 4,730
Debt facility, description			On June 28, 2018, and prior to the Filing Date, management closed a 3-year, $10.6 million senior secured debt facility with a third party, JGB Capital (the “Debt Facility”). The Company expects to receive a net $9.6 million of proceeds from the Debt Facility. $3.5 million of the Debt Facility proceeds will be used to pay off the Company’s $3.5 million bank debt with Silicon Valley Bank, and the remainder will be used for operating purposes. Under the Debt Facility: · Interest is at 12.75%, and $0 principal payments are due until 6 months post-closing · At the election of the Company, all monthly debt and interest payments can be paid in stock (versus cash) · The maximum monthly principle is $170,000 per month · Financial covenants include maintaining a minimum of $5.0 million in cash · The debt is convertible into our common stock at a $10 price per common share (as defined)
Convertible note payable, description			· Reduced its convertible note payable obligations to $0 (on a cash basis). As of the Filing Date, only Trinad and affiliates of the Company’s CEO will have convertible notes outstanding / not converted (the “CEO Notes”). While the CEO Notes are due in May 2019 (less than 12 months from the Filing Date), management believes the likelihood that the CEO, his affiliates and or related parties would put the Company in an illiquid position is remote. Further, these CEO Notes will be subordinated to the Company’s senior secured $9.4M Debt Facility holders.
Stock split, description	The Company completed a 1-for-3 reverse stock split of the Company's common stock. All share and per-share amounts have been restated as of the earliest period presented to reflect the reverse stock split.	The Company completed a 2-for-1 forward stock split of the Company's common stock in the form of a dividend.

Summary of Significant Accoun42

Summary of Significant Accounting Policies (Details) - USD ($) $ in Thousands	Mar. 31, 2018	Mar. 31, 2017	Mar. 31, 2016
Summary of Significant Accounting Policies [Abstract]
Accounts receivable, gross	$ 3,019
Less: Allowance for doubtful accounts	(29)
Accounts receivable, net	$ 2,990

Summary of Significant Accoun43

Summary of Significant Accounting Policies (Details 1) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Summary of Significant Accounting Policies [Abstract]
Beginning balance
Bad debt reserve acquired in acquisition	21
Additions charged to statement of operations	8
Less: Bad debt write offs
Ending balance	$ 29

Summary of Significant Accoun44

Summary of Significant Accounting Policies (Details Textual)	12 Months Ended
	Mar. 31, 2018USD ($)Customersshares	Mar. 31, 2017USD ($)shares
Summary of Significant Accounting Policies (Textual)
Royalties due to artists | $	$ 7,700,000
Warrants outstanding | shares	167,363	50,000
Stock options outstanding | shares	3,901,688	0
Common stock issuable for convertible notes payable | shares	1,882,364	1,009,442
Restricted cash | $	$ 3,700,000	$ 0
Amount insured by federal deposit insurance corporation | $	$ 250,000
Number of customer | Customers	3
Accounts receivable [Member] | Customer one [Member]
Summary of Significant Accounting Policies (Textual)
Concentration risk, percentage	15.00%
Accounts receivable [Member] | Customer two [Member]
Summary of Significant Accounting Policies (Textual)
Concentration risk, percentage	16.00%
Accounts receivable [Member] | Customer three [Member]
Summary of Significant Accounting Policies (Textual)
Concentration risk, percentage	34.00%
Trademarks/Trade Names [Member]
Summary of Significant Accounting Policies (Textual)
Intangible assets finite useful lives	5 years
Intellectual Property [Member]
Summary of Significant Accounting Policies (Textual)
Intangible assets finite useful lives	15 years
Domain Names [Member]
Summary of Significant Accounting Policies (Textual)
Intangible assets finite useful lives	5 years
Minimum [Member] | Customer Relationships [Member]
Summary of Significant Accounting Policies (Textual)
Intangible assets finite useful lives	1 year 6 months
Minimum [Member] | Software [Member]
Summary of Significant Accounting Policies (Textual)
Intangible assets finite useful lives	2 years
Maximum [Member] | Customer Relationships [Member]
Summary of Significant Accounting Policies (Textual)
Intangible assets finite useful lives	5 years
Maximum [Member] | Software [Member]
Summary of Significant Accounting Policies (Textual)
Intangible assets finite useful lives	5 years
Buildings and improvements [Member]
Summary of Significant Accounting Policies (Textual)
Property and equipment estimated useful lives	5 years
Furniture and equipment [Member] | Minimum [Member]
Summary of Significant Accounting Policies (Textual)
Property and equipment estimated useful lives	3 years
Furniture and equipment [Member] | Maximum [Member]
Summary of Significant Accounting Policies (Textual)
Property and equipment estimated useful lives	5 years
Computer equipment and software [Member] | Minimum [Member]
Summary of Significant Accounting Policies (Textual)
Property and equipment estimated useful lives	3 years
Computer equipment and software [Member] | Maximum [Member]
Summary of Significant Accounting Policies (Textual)
Property and equipment estimated useful lives	5 years

Business Combinations (Details)

Business Combinations (Details) - USD ($) $ in Thousands	Dec. 29, 2017	May 05, 2017
Slacker [Member]
Business Acquisition [Line Items]
Cash and cash equivalents	$ 263
Accounts receivable	3,339
Prepaid expense and other assets	254
Deferred cost of sales	458
Fixed Assets	400
Trademarks/Trade Names	11,436
Intellectual Property - Patents	8,454
Customer Relationships	6,618
Software	19,384
Goodwill	5,377
Purchase Price	$ 55,983
Wantickets [Member]
Business Acquisition [Line Items]
Fixed Assets		$ 109
Trademarks/Trade Names		431
Customer Relationships		369
Software		1,004
Goodwill		1,321
Domain Names		106
Purchase Price		$ 3,340

Business Combinations (Details

Business Combinations (Details 1) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Business Combinations [Abstract]
Revenues	$ 29,402	$ 35,768
Net Loss	$ (35,470)	$ (32,068)

Business Combinations (Detail47

Business Combinations (Details Textual) - USD ($) $ / shares in Units, $ in Thousands	May 05, 2017	Dec. 29, 2017	Mar. 31, 2018	Mar. 31, 2017
Business Combinations (Textual)
Revenue			$ 7,195	$ 225
Slacker [Member]
Business Combinations (Textual)
Total consideration shares of common stock		6,126,788
Purchase price		$ 55,983
Fixed assets value		400
Trademark and trade names value		11,436
Software associated with proprietary ticketing technology		$ 19,384
Transaction costs			400
Amount of revenue			7,100
Business combination purchase consideration , description		(i) 6,126,788 shares of the Company's common stock, valued at $24.5 million, (ii) 1,675,893 shares of the Company's common stock issued to payoff certain debt of Slacker as of the transaction date, valued at $6.7 million, (iii) cash payment of $2.5 million and issuance of 175,000 shares of the Company's common stock valued at $0.7 million to Slacker and its designees and (iv) the assumption of Slacker's liabilities of approximately $21.5 million. The acquisition is intended to augment and diversify the Company's music operating segment.
Goodwill recorded for the slacker acquisition		$ 5,377
Earnings amount			(4,100)
Wantickets [Member]
Business Combinations (Textual)
Total consideration shares of common stock	666,667
Total consideration valued	$ 3,300
Shares price	$ 5.01
Purchase price	$ 3,340
Fixed assets value	109
Trademark and trade names value	431
Software associated with proprietary ticketing technology	1,004
Domain names and customer relationships value	106
Transaction costs			4	$ 80
Amount of revenue			$ 600
Goodwill recorded for the slacker acquisition	$ 1,321

Dispositions (Details)

Dispositions (Details) $ in Thousands	11 Months Ended
	Mar. 31, 2018USD ($)
Dispositions [Abstract]
Revenues	$ 640
Cost of Sales	151
Gros Profit	489
Selling, general and administrative expenses	2,019
Loss on discontinued operations	$ (1,530)

Dispositions (Details Textual)

Dispositions (Details Textual) - USD ($) $ in Millions	1 Months Ended			12 Months Ended
	Nov. 24, 2016	Mar. 31, 2016	Apr. 28, 2014	Mar. 31, 2018
Dispositions (Textual)
Description of settlement agreement	On November 24, 2016, $2.2 million was paid to the Company as the final sale price and the rest of the transactions contemplated under the Settlement Agreement were automatically consummated (including the Company's sale of its interest in OCHL to Bengough). As a result, the Company recognized a loss of $2.8 million for the remaining investment balance. As part of such transactions, Bengough was released from his obligation under the note described above and therefore, the Company recognized a loss on impairment of the note of $0.2 million.
Loss from discontinued operations				$ 1.5
Loss related to the impairment of LXL Tickets				$ 2.8
Obar Camden Holdings Limited [Member]
Dispositions (Textual)
OCHL equity interest rate			50.00%
Equity method investment value			$ 4.2
Reimbursed amount for legal and other acquisition			$ 0.5
Interest rate of outstanding advance		$ 0.2
Jjat Corp [Member]
Dispositions (Textual)
OCHL equity interest rate			50.00%
Shares issued for seller acquisition, shares			19,333,333

Property and Equipment (Details

Property and Equipment (Details) - USD ($) $ in Thousands	Mar. 31, 2018	Mar. 31, 2017
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 542	$ 93
Less accumulated depreciation and amortization	(149)	(36)
Total property and equipment, net	393	57
Production equipment [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	51	51
Computer, machinery, and software equipment [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	449	42
Furniture and fixtures [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	23
Leasehold improvements [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 19

Property and Equipment (Detai51

Property and Equipment (Details Textual) - USD ($) $ in Millions	12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Property and Equipment (Textual)
Depreciation expense	$ 0.1	$ 0

Goodwill and Intangible Asset52

Goodwill and Intangible Assets (Details) $ in Thousands	12 Months Ended
	Mar. 31, 2018USD ($)
Goodwill and Intangible Assets [Abstract]
Beginning Balance
Acquisitions	6,698
Discontinued Operations	(1,321)
Ending Balance	$ 5,377

Goodwill and Intangible Asset53

Goodwill and Intangible Assets (Details 1) $ in Thousands	Mar. 31, 2018USD ($)
Indefinite-lived Intangible Assets [Line Items]
Gross Carrying Value	$ 45,921
Accumulated Amortization	2,422
Net Carrying Value	43,499
Software [Member]
Indefinite-lived Intangible Assets [Line Items]
Gross Carrying Value	19,384
Accumulated Amortization	968
Net Carrying Value	18,416
Trademark/Trade Name [Member]
Indefinite-lived Intangible Assets [Line Items]
Gross Carrying Value	11,436
Accumulated Amortization	572
Net Carrying Value	10,864
Intellectual Property (Patents) [Member]
Indefinite-lived Intangible Assets [Line Items]
Gross Carrying Value	8,454
Accumulated Amortization	141
Net Carrying Value	8,313
Customer Relationships [Member]
Indefinite-lived Intangible Assets [Line Items]
Gross Carrying Value	6,618
Accumulated Amortization	739
Net Carrying Value	5,879
Domain Names [Member]
Indefinite-lived Intangible Assets [Line Items]
Gross Carrying Value	29
Accumulated Amortization	2
Net Carrying Value	$ 27

Goodwill and Intangible Asset54

Goodwill and Intangible Assets (Details 2) $ in Thousands	Mar. 31, 2018USD ($)
Goodwill and Intangible Assets [Abstract]
2,019	$ 9,692
2,020	8,204
2,021	7,261
2,022	7,261
2,023	5,587
Thereafter	5,494
Total	$ 43,499

Goodwill and Intangible Asset55

Goodwill and Intangible Assets (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Goodwill and Intangible Assets (Textual)
Amortization expense on intangible assets	$ 2,423

Accounts Payable and Accrued 56

Accounts Payable and Accrued Liabilities (Details) - USD ($) $ in Thousands	Mar. 31, 2018	Mar. 31, 2017
Accounts Payable and Accrued Liabilities [Abstract]
Accounts Payable	$ 10,996	$ 542
Accrued Liabilities	1,158
Due to Related Parties	53	240
Accounts payable and accrued liabilities total	$ 12,207	$ 782

Note Payable (Details)

Note Payable (Details) - USD ($)	12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2014
Note Payable (Textual)
Debt, description	On June 28, 2018, and prior to the Filing Date, management closed a 3-year, $10.6 million senior secured debt facility with a third party, JGB Capital (the “Debt Facility”). The Company expects to receive a net $9.6 million of proceeds from the Debt Facility. $3.5 million of the Debt Facility proceeds will be used to pay off the Company’s $3.5 million bank debt with Silicon Valley Bank, and the remainder will be used for operating purposes. Under the Debt Facility: · Interest is at 12.75%, and $0 principal payments are due until 6 months post-closing · At the election of the Company, all monthly debt and interest payments can be paid in stock (versus cash) · The maximum monthly principle is $170,000 per month · Financial covenants include maintaining a minimum of $5.0 million in cash · The debt is convertible into our common stock at a $10 price per common share (as defined)
Note [Member]
Note Payable (Textual)
Aggregate principal amount	$ 300,000	$ 300,000	$ 200,000
Bears interest			6.00%
Accrued interest	$ 100,000	$ 0
Debt, description	The payables arose in connection with professional services rendered by attorneys for the Company prior to and through December 31, 2014, and the Note had an original maturity date of December 31, 2015, which was extended to September 30, 2016 or such later date as the lender may agree to in writing.

Bank Debt (Details)

Bank Debt (Details) $ in Millions	12 Months Ended
	Mar. 31, 2018USD ($)
Bank Debt (Textual)
Line of credit, assumption	The outstanding balance of the line of credit at March 31, 2018 was $3.5 million and was secured with $3.5 million of cash collateral.
Interest rate, description	The revolving line of credit bears an annual interest rate equal to prime rate as published in the Wall Street Journal plus 0.75%, and equaled 5.50% at March 31, 2018.
Line of credit, maturity date	Mar. 31, 2018
Term loan balance	$ 1.7
Slacker [Member]
Bank Debt (Textual)
Line of credit, assumption	The Company assumed what was initially a $5.0 million revolving line of credit from a commercial bank that was collateralized by the assets of Slacker.

Unsecured Convertible Notes (De

Unsecured Convertible Notes (Details) - USD ($) $ in Thousands		Mar. 31, 2018	Mar. 31, 2017
Debt Instrument [Line Items]
Total Unsecured Convertible Notes, current		$ 968	$ 3,671
Unsecured Convertible Notes, long term		3,948	232
Unsecured Convertible Notes - Related Party [Member]
Debt Instrument [Line Items]
Less: Accumulated amortization of Valuation Discount		(533)	(39)
Net		3,948	3,615
Less: Convertible Note Payable - Related Party, current			3,603
Convertible Notes Payable - Related Party, long-term		3,948	12
Unsecured Convertible Notes - Third Party [Member]
Debt Instrument [Line Items]
Less: Accumulated amortization of Valuation Discount		(198)	(1,115)
Net		968	288
Less: Unsecured Convertible Notes - Third Party, current		968	68
Unsecured Convertible Notes - Third Party, long term			220
Total Unsecured Convertible Notes, current		968	3,671
Unsecured Convertible Notes, long term		3,948	232
7.5% Unsecured Convertible Note - Due May 31, 2019 [Member] | Unsecured Convertible Notes - Related Party [Member]
Debt Instrument [Line Items]
Principal notes payable	[1]	3,581	3,603
7.5% Unsecured Convertible Notes - Due May 31, 2019 [Member]
Debt Instrument [Line Items]
Less: Accumulated amortization of Valuation Discount		(5)
7.5% Unsecured Convertible Notes - Due May 31, 2019 [Member] | Unsecured Convertible Notes - Related Party [Member]
Debt Instrument [Line Items]
Principal notes payable	[2]	900
6% Unsecured Convertible Note - Due September 30, 2018 [Member] | Unsecured Convertible Notes - Related Party [Member]
Debt Instrument [Line Items]
Principal notes payable	[3]
6% Unsecured Convertible Note - Due September 13, 2018 [Member] | Unsecured Convertible Notes - Related Party [Member]
Debt Instrument [Line Items]
Principal notes payable	[4]		51
6% Unsecured Convertible Note - Due June 28, 2018 [Member] | Unsecured Convertible Notes - Related Party [Member]
Debt Instrument [Line Items]
Principal notes payable	[5]
6% Unsecured Convertible Note - Due September 13, 2018 [Member]
Debt Instrument [Line Items]
Less: Accumulated amortization of Valuation Discount			(1)
6% Unsecured Convertible Note - Due September 13, 2018 [Member] | Unsecured Convertible Notes - Third Party [Member]
Debt Instrument [Line Items]
Principal notes payable	[6]	164	155
6% Unsecured Convertible Notes - Due between January 31, 2018 and September 30, 2018 [Member]
Debt Instrument [Line Items]
Less: Accumulated amortization of Valuation Discount		(2)	(1)
6% Unsecured Convertible Notes - Due between January 31, 2018 and September 30, 2018 [Member] | Unsecured Convertible Notes - Third Party [Member]
Debt Instrument [Line Items]
Principal notes payable	[7]	950	1,248
6% Unsecured Convertible Note - Due January 31, 2018 [Member]
Debt Instrument [Line Items]
Less: Accumulated amortization of Valuation Discount		0
6% Unsecured Convertible Note - Due January 31, 2018 [Member] | Unsecured Convertible Notes - Third Party [Member]
Debt Instrument [Line Items]
Principal notes payable	[8]	$ 52
[1]	The first Trinad Note was issued on February 21, 2017, to convert aggregate principal and interest of $3.6 million under the first senior promissory note and second senior promissory note (the "Senior Notes") with Trinad Capital previously issued on December 31, 2014 and April 8, 2015, respectively, each as subsequently amended. The first Trinad Note was due on March 31, 2018 and was extended to May 31, 2019. Before the maturity date, the noteholders shall in their sole discretion have the option to convert all outstanding principal and interest into the Company's common stock at a conversion price per share based upon the Company's current valuation, as determined by the Company's board of directors. If the Company raises a minimum of $5.0 million (excluding the amount converting pursuant to the note) of aggregate gross proceeds from an equity financing in one or more closings prior to the maturity date, the noteholders will have the right to convert all outstanding note principal and interest into the same equity securities issued in such equity financing at 75% of the issuance price of the securities issued in such financing. On December 27, 2017, the Company completed a public offering of its shares of common stock (the "Public Offering") and the conversion price became fixed at $3.00 per share. In addition, Trinad Capital received 596,846 warrants to purchase shares of the Company's common stock at an exercise price of $0.03 per share. Such warrants were exercised on February 28, 2017. The aggregate relative fair value of the 596,846 warrants issued to Trinad Capital was determined to be $1.6 million using the Black-Scholes-Merton option pricing model with the following average assumptions: risk-free interest rate of 1.50%; dividend yield of 0%; volatility rate of 100%; and an expected life of three years (statutory term). As of February 21, 2016, the effective conversion price was $2.73, and the market price of the shares on the date of conversion was approximately $5.01 per share. As such, the Company recognized a beneficial conversion feature of $1.6 million. The relative fair value of the warrants and the first Trinad Note's beneficial conversion feature totaling $3.2 million was expensed as of March 31, 2017. On December 27, 2017, the Company completed the Public Offering and the conversion price became fixed at $3.00 per share. As the Company had previously recognized a valuation discount up to the fair value of the notes, no further beneficial conversion feature was recorded. At March 31, 2017, $3.6 million of principal, which included $0.1 million of accrued interest, was outstanding under the first Trinad Note. At March 31, 2018, the balance due of $3.6 million included no accrued interest outstanding under the first Trinad Note.
[2]	Between October 27, 2017 and December 18, 2017, the Company issued six 6% unsecured convertible notes payable to Trinad Capital for aggregate total principal amount of $0.9 million. The notes were due on various dates through December 31, 2018. Before the maturity date, as a result of the Company consummating the Public Offering, the noteholders have the right at their sole discretion to convert all outstanding note principal and interest due under their notes into shares of the Company's common stock at a conversion price of $3.00 per share. In addition, the noteholders received an aggregate of 450,000 warrants to purchase shares of the Company's common stock at an exercise price of $0.01 per share. The aggregate relative fair value of the 450,000 warrants issued to the noteholders was determined to be $0.6 million using the Black-Scholes-Merton option pricing model with the following average assumptions: risk-free interest rate of 1.73%-1.94%; dividend yield of 0%; volatility rate of 127%-229%; and an expected life of three years (statutory term). At the issuance of these notes, the effective conversion price was $1.00 and the market price of the shares on the date of conversion was $4.00 per share, and the Company recognized aggregate beneficial conversion features of $0.3 million. As a result, the Company recorded a note discount of $0.9 million to account for the relative fair values of the warrants and the notes' beneficial conversion features which will be amortized as interest over the terms of the notes or in full upon conversion of the notes. For the year ended March 31, 2018, the Company amortized $0.4 million of such discount to interest expense, and the unamortized discount as of March 31, 2018 was $0.5 million. As of March 31, 2018, no accrued interest was added to the principal balance. On March 30, 2018, the Company entered into an Amendment of Notes Agreement (the "Amendment Agreement") with Trinad Capital in which the maturity date of all of the Company's 6% Unsecured Convertible Notes were all extended to May 31, 2019. In consideration of the maturity date extension, the interest rate payable under the notes was increased from 6.0% to 7.5% beginning on April 1, 2018, and the aggregate amount of accrued interest due under the Trinad Notes as of March 31, 2018 of $0.3 million was paid. The Company evaluated the Amendment Agreement and the modification was not required to be accounted for as an extinguishment as the instruments are not considered substantially different under ASC 470-50, Debt - Modifications and Extinguishment. The Company may not redeem the Convertible Notes prior to May 2019 without lender consent.
[3]	On August 19, 2016, the Company issued a 6% unsecured convertible note payable to a related party for total principal amount of $0.1 million. This note was due on September 30, 2018. On December 21, 2016, this note was repaid.
[4]	On January 4, 2017, the Company issued a 6% unsecured convertible note payable to Marvin Ellin, the father of Robert Ellin, our Chief Executive Officer, Chairman, director and principal stockholder, for total principal amount of $0.1 million. This note was due September 13, 2018. Before the maturity date, the noteholder had the option in his sole discretion to convert all outstanding principal and interest into shares of the Company's common stock at a conversion price per share based upon the Company's current valuation, as determined by the board of directors. If the Company raised a minimum of $5.0 million (excluding the amount converting pursuant to the note) of aggregate gross proceeds from an equity financing in one or more closings prior to the maturity date, the noteholder would have the right to convert all outstanding note principal and interest into the same equity securities issued in such equity financing at 75% of the issuance price of the securities issued in such financing. In addition, the noteholder originally received 8,334 warrants to purchase shares of the Company's common stock at an exercise price of $0.03 per share. The aggregate relative fair value of the 8,334 warrants issued to the investor was determined to be $23 thousand using the Black-Scholes-Merton option pricing model with the following average assumptions: risk-free interest rate of 1.50%; dividend yield of 0%; volatility rate of 100%; and an expected life off three years (statutory term). As of February 21, 2017, the effective conversion price was $2.73, and the market price of the shares on the date of conversion was approximately $5.01 per share. As such, the Company recognized a beneficial conversion feature of $23 thousand. The aggregate value of the warrants and beneficial conversion feature of $45 thousand was considered as debt discount upon issuance. On December 27, 2017, as a result of the Company consummating the Public Offering, the conversion feature under the original terms of the note was fixed at $3.00 per common share, which resulted in an additional beneficial conversion feature with an incremental value of $5 thousand that was added to the valuation discount and amortized over the remaining life of the note. During the year ended March 31, 2018, the Company amortized $27 thousand of such discount to interest expense. At March 31, 2017, $50 thousand of principal and $1 thousand of accrued interest was outstanding under the note. On March 12, 2018, the noteholder converted the note into shares of the Company's common stock at a conversion price of $3.00 per share and $17 thousand of debt discount was charged to APIC as a result of the conversion. In addition, the noteholder received 3,570 warrants, with an exercise price of $4.00 per share, as an incentive to convert the note prior to its maturity date.
[5]	On June 29, 2017, the Company issued a 6% unsecured convertible note payable to Marvin Ellin for total principal amount of $50 thousand. This note was due June 28, 2018. Before the maturity date, the noteholder had the option in his sole discretion to convert all outstanding principal and interest into shares of the Company's common stock at a conversion price per share based upon the Company's current valuation, as determined by the board of directors. If the Company raised a minimum of $5.0 million (excluding the amount converting pursuant to the note) of aggregate gross proceeds from an equity financing in one or more closings prior to the maturity date, the noteholder would have the right to convert all outstanding note principal and interest into the same equity securities issued in such equity financing at 75% of the issuance price of the securities issued in such financing. In addition, the noteholder originally received 8,334 warrants to purchase shares of the Company's common stock at an exercise price of $0.03 per share. The aggregate relative fair value of the 8,334 warrants issued to the investor was determined to be $23 thousand using the Black-Scholes-Merton Option Pricing model with the following average assumptions: risk-free interest rate of 1.50%; dividend yield of 0%; volatility rate of 100%; and an expected life of three years (statutory term). As of June 28, 2017, the effective conversion price was $2.73, and the market price of the shares on the date of conversion was approximately $5.01 per share. As such, the Company recognized a beneficial conversion feature of $23 thousand. The aggregate value of the warrants and beneficial conversion feature of $45 thousand was considered as debt discount upon issuance. On December 27, 2017, as a result of the Company consummating the Public Offering, the conversion feature under the original terms of the note was fixed at $3.00 per common share, which resulted in an additional beneficial conversion feature with an incremental value of $5 thousand that was added to the valuation discount and amortized over the remaining life of the note. During the year ended March 31, 2018, the Company amortized $34 thousand of such discount to interest expense. On March 12, 2018, the noteholder converted the note into shares of the Company's common stock at a conversion price of $3.00 per share and $17 thousand of debt discount was charged to APIC as a result of the conversion. In addition, the noteholder received 3,474 warrants, with an exercise price of $4.00 per share, as an incentive to convert the note prior to its maturity date.
[6]	On September 14, 2016, the Company issued a 6% unsecured convertible note payable to a certain investor for total principal amount of $0.2 million. This note will be due on September 13, 2018. Before the maturity date, as a result of the Company consummating the Public Offering, the noteholder has the right to convert all outstanding note principal and interest due under its note into shares of the Company's common stock, and the conversion price became fixed, at $3.00 per share. In addition, the noteholder received 50,000 warrants to purchase shares of the Company's common stock at an exercise price of $0.015 per share. The aggregate relative fair value of the 50,000 warrants issued to the noteholder was determined to be $0.1 million using the Black-Scholes-Merton option pricing model with the following average assumptions: risk-free interest rate of 0.90%; dividend yield of 0%; volatility rate of 100%; and an expected life of three years (statutory term). As of September 14, 2016, the effective conversion price was $1.89, and the market price of the shares on the date of conversion was approximately $5.01 per share. As such, the Company recognized a beneficial conversion feature of $56 thousand. As a result, the Company recorded a note discount of $0.2 million to account for the relative fair value of the warrants and the notes' beneficial conversion feature which will be amortized as interest over the term of the note. The balance of the unamortized discount at March 31, 2017 was $0.1 million. During the years ended March 31, 2018 and 2017, the Company amortized $75 thousand and $41 thousand, respectively, of such discount to interest expense, and the unamortized discount as of March 31, 2018 and 2017 was $34 thousand and $109 thousand, respectively. As of March 31, 2018 and 2017, $14 thousand and $5 thousand, respectively, of accrued interest was added to the principal balance.
[7]	Between November 22, 2016 and March 29, 2017, the Company issued seven 6% unsecured convertible notes payable to certain investors for aggregate total principal of $1.2 million. The notes are due on various dates through September 30, 2018. Before the maturity date, the noteholders in their sole discretion have the option to convert all outstanding principal and interest into shares of the Company's common stock at a conversion price per share of $3.00 (at a 25% discount to the offering price in the Public Offering) based upon the Company's current valuation, as determined by the Board of Directors. If the Company raises a minimum of $5.0 million (excluding the amount converting pursuant to the note) of aggregate gross proceeds from an equity financing in one or more closings prior to the maturity date, the noteholders will have the right to convert all outstanding note principal and interest into the same equity securities issued in such equity financing at 75% of the issuance price of the securities issued in such financing. On December 27, 2017, the Company completed the Public Offering and the conversion price became fixed at $3.00 per share. In addition, the noteholders received an aggregate of 205,834 warrants to purchase shares of the Company's common stock at an exercise price of $0.03 per share. The aggregate relative fair value of the 205,834 warrants issued to the noteholders was determined to be $0.6 million using the Black-Scholes-Merton option pricing model with the following average assumptions: risk-free interest rate of 1.35-1.53%; dividend yield of 0%; volatility rate of 100%; and an expected life of three years (statutory term). At the issuance of these notes, the effective conversion price was $2.73 and the market price of the shares on the date of conversion was approximately $5.01 per share, the Company recognized aggregate beneficial conversion features of $0.6 million. As a result, the Company recorded a note discount of $1.1 million to account for the relative fair values of the warrants and the notes' beneficial conversion features which will be amortized as interest over the terms of the notes or in full upon conversion of the notes. The balance of the unamortized discount at March 31, 2017 was $1.0 million. On December 27, 2017, as a result of the Company consummating the Public Offering, the conversion feature under the original terms of the note was fixed at $3.00 per common share, which resulted in an additional beneficial conversion feature with an incremental value of $0.1 million that was added to the valuation discount and will be amortized over the remaining life of the notes. On March 12, 2018, $0.4 million of principal and interest of the notes were converted into shares of the Company's common stock, and $45 thousand of debt discount was charged to APIC as a result of the conversion. In addition, the noteholders received 24,760 warrants, with an exercise price of $4.00 per share, as an incentive to convert the notes prior to its maturity date. For the years ended March 31, 2018 and 2017, the Company amortized $0.9 million and $0.1 million, respectively, of such discount to interest expense, and the unamortized discount as of March 31, 2018 and 2017 was $0.2 million and $1.0 million, respectively. As of March 31, 2018 and 2017, $65 thousand and $13 thousand, respectively, of accrued interest was added to the principal balance.
[8]	Between April 5, 2017 and June 29, 2017, the Company issued ten 6% unsecured convertible notes payable to certain investors for aggregate total principal of $1.7 million. The notes are due on various dates through June 29, 2018. Before the maturity date, the noteholders shall in their sole discretion have the option to convert all outstanding principal and interest into the Company's common stock at a conversion price per share based upon the Company's current valuation, as determined by the Board of Directors. If the Company raises a minimum of $5.0 million (excluding the amount converting pursuant to the note) of aggregate gross proceeds from an equity financing in one or more closings prior to the maturity date, the noteholders will have the right to convert all outstanding note principal and interest into the same equity securities issued in such equity financing at 75% of the issuance price of the securities issued in such financing. On December 27, 2017, the Company completed the Public Offering and the conversion price became fixed at $3.00 per share. In addition, the noteholders received an aggregate of 282,500 warrants to purchase shares of the Company's common stock at an exercise price of $0.03 per share. The aggregate relative fair value of the 282,500 warrants issued to the noteholders was determined to be $0.8 million using the Black-Scholes-Merton option pricing model with the following average assumptions: risk-free interest rate of 1.35-1.53%; dividend yield of 0%; volatility rate of 100%; and an expected life of three years (statutory term). At the issuance of these notes, the effective conversion price was $2.73 and the market price of the shares on the date of conversion was approximately $5.01 per share, the Company recognized aggregate beneficial conversion features of $0.8 million. As a result, the Company recorded a note discount of $1.5 million to account for the relative fair values of the warrants and the notes' beneficial conversion features which will be amortized as interest over the terms of the notes or in full upon conversion of the notes. On December 27, 2017, as a result of the Company consummating the Public Offering, the conversion feature under the original terms of the note was fixed at $3.00 per common share, which resulted in an additional beneficial conversion feature with an incremental value of $0.2 million that was added to the valuation discount and will be amortized over the remaining life of the notes. On March 12, 2018, $1.7 million of principal and interest were converted into shares of the Company's common stock, and $0.2 million of debt discount was charged to APIC as a result of the conversion. In addition, the noteholders received 115,559 warrants, with an exercise price of $4.00 per share, as an incentive to convert the notes prior to its maturity date. For the year ended March 31, 2018, the Company amortized $1.5 million of such discount to interest expense, and the unamortized discount as of March 31, 2018 was $0. As of March 31, 2018, $2 thousand of accrued interest was added to the remaining principal balance.

Unsecured Convertible Notes (60

Unsecured Convertible Notes (Details Textual) - USD ($)	Mar. 12, 2018	Apr. 05, 2017	Jan. 04, 2017	Sep. 14, 2016	Mar. 30, 2018	Dec. 27, 2017	Jun. 29, 2017	Mar. 29, 2017	Feb. 21, 2017	Nov. 22, 2016	Aug. 19, 2016	Feb. 21, 2016	Dec. 18, 2017	Mar. 31, 2018	Mar. 31, 2017
Unsecured convertible notes payable one [Member]
Unsecured Convertible Notes (Textual)
Principal amount									$ 3,600,000						$ 3,600,000
Unsecured convertible note payable due									Mar. 31, 2018
Extended date									May 31, 2019
Aggregate in gross proceeds									$ 5,000,000
Financing issuance price									75.00%
Warrants exercise price						$ 0.03
Number of shares of aggregate relative fair value						596,846
Aggregate relative fair value						$ 1,600,000
Risk-free interest rate						1.50%
Dividend yield						0.00%
Volatility rate						100.00%
Expected life						3 years
Terms of conversion feature												The effective conversion price was $2.73, and the market price of the shares on the date of conversion was approximately $5.01 per share. As such, the Company recognized a beneficial conversion feature of $1.6 million. The relative fair value of the warrants and the first Trinad Note's beneficial conversion feature totaling $3.2 million was expensed as of March 31, 2017. On December 27, 2017, the Company completed the Public Offering and the conversion price became fixed at $3.00 per share. As the Company had previously recognized a valuation discount up to the fair value of the notes, no further beneficial conversion feature was recorded. At March 31, 2017, $3.6 million of principal, which included $0.1 million of accrued interest, was outstanding under the first Trinad Note.
Accrued interest														$ 3,600,000	$ 100,000
Conversion price									$ 3
Unsecured convertible notes payable two [Member]
Unsecured Convertible Notes (Textual)
Principal amount													$ 900,000
Unsecured convertible note payable					6.00%								6.00%	7.50%	6.00%
Unsecured convertible note payable due													Dec. 31, 2018
Extended date					May 31, 2019
Warrants exercise price													$ 0.01
Shares issued during the period													450,000
Number of shares of aggregate relative fair value													450,000
Aggregate relative fair value													$ 600,000
Dividend yield													0.00%
Expected life													3 years
Terms of conversion feature													The effective conversion price was $1.00 and the market price of the shares on the date of conversion was $4.00 per share, and the Company recognized aggregate beneficial conversion features of $0.3 million. As a result, the Company recorded a note discount of $0.9 million to account for the relative fair values of the warrants and the notes' beneficial conversion features which will be amortized as interest over the terms of the notes or in full upon conversion of the notes.
Unamortized debt discount														$ 5,000
Accrued interest														300,000
Conversion price													$ 3
Amortized discount														400,000
Unsecured convertible notes payable two [Member] | Maximum [Member]
Unsecured Convertible Notes (Textual)
Risk-free interest rate													1.94%
Volatility rate													229.00%
Unsecured convertible notes payable two [Member] | Minimum [Member]
Unsecured Convertible Notes (Textual)
Risk-free interest rate													1.73%
Volatility rate													127.00%
Unsecured convertible notes payable three [Member]
Unsecured Convertible Notes (Textual)
Principal amount											$ 100,000
Unsecured convertible note payable											6.00%
Unsecured convertible note payable due											Sep. 30, 2018
Unsecured convertible notes payable four [Member]
Unsecured Convertible Notes (Textual)
Principal amount			$ 100,000											50,000
Unsecured convertible note payable			6.00%
Unsecured convertible note payable due			Sep. 13, 2018
Aggregate in gross proceeds			$ 5,000,000
Financing issuance price			75.00%
Warrants exercise price	$ 4		$ 0.03
Shares issued during the period	3,570		8,334
Number of shares of aggregate relative fair value			8,334
Aggregate relative fair value			$ 23,000
Risk-free interest rate			1.50%
Dividend yield			0.00%
Volatility rate			100.00%
Expected life			3 years
Terms of conversion feature									The effective conversion price was $2.73, and the market price of the shares on the date of conversion was approximately $5.01 per share. As such, the Company recognized a beneficial conversion feature of $23 thousand. The aggregate value of the warrants and beneficial conversion feature of $45 thousand was considered as debt discount upon issuance. On December 27, 2017, as a result of the Company consummating the Public Offering, the conversion feature under the original terms of the note was fixed at $3.00 per common share, which resulted in an additional beneficial conversion feature with an incremental value of $5 thousand that was added to the valuation discount and amortized over the remaining life of the note.
Accrued interest															$ 1,000
Conversion price	$ 3
Amortized discount	$ 17,000													$ 27,000
Unsecured convertible notes payable five [Member]
Unsecured Convertible Notes (Textual)
Principal amount							$ 50,000
Unsecured convertible note payable							6.00%
Unsecured convertible note payable due														Jun. 28, 2018
Aggregate in gross proceeds														$ 5
Financing issuance price														75.00%
Warrants exercise price	$ 4						$ 0.03							$ 0.03
Shares issued during the period	3,474													8,334
Number of shares of aggregate relative fair value							8,334							8,334
Aggregate relative fair value							$ 23,000							$ 23,000
Risk-free interest rate														1.50%
Dividend yield														0.00%
Volatility rate														100.00%
Expected life														3 years
Terms of conversion feature														The effective conversion price was $2.73, and the market price of the shares on the date of conversion was approximately $5.01 per share. As such, the Company recognized a beneficial conversion feature of $23 thousand. The aggregate value of the warrants and beneficial conversion feature of $45 thousand was considered as debt discount upon issuance. On December 27, 2017, as a result of the Company consummating the Public Offering, the conversion feature under the original terms of the note was fixed at $3.00 per common share, which resulted in an additional beneficial conversion feature with an incremental value of $5 thousand that was added to the valuation discount and amortized over the remaining life of the note.
Conversion price	$ 3
Amortized discount	$ 17,000													$ 34,000
Unsecured convertible notes payable six [Member]
Unsecured Convertible Notes (Textual)
Principal amount				$ 200,000
Unsecured convertible note payable				6.00%
Unsecured convertible note payable due				Sep. 13, 2018
Warrants exercise price				$ 0.015
Shares issued during the period				50,000
Number of shares of aggregate relative fair value				50,000
Aggregate relative fair value				$ 100,000
Risk-free interest rate				0.90%
Dividend yield				0.00%
Volatility rate				100.00%
Expected life				3 years
Terms of conversion feature				The effective conversion price was $1.89, and the market price of the shares on the date of conversion was approximately $5.01 per share. As such, the Company recognized a beneficial conversion feature of $56 thousand. As a result, the Company recorded a note discount of $0.2 million to account for the relative fair value of the warrants and the notes' beneficial conversion feature which will be amortized as interest over the term of the note.
Conversion of amortized to interest expense														34,000	109,000
Unamortized debt discount															1,000
Accrued interest														14,000	5,000
Conversion price				$ 3
Amortized discount														$ 75,000	41,000
Unsecured convertible notes payable seven [Member]
Unsecured Convertible Notes (Textual)
Principal amount	$ 400,000							$ 1,200,000		$ 1,200,000
Unsecured convertible note payable								6.00%		6.00%
Unsecured convertible note payable due														Sep. 30, 2018
Aggregate in gross proceeds														$ 5,000,000
Financing issuance price														75.00%
Warrants exercise price	$ 4													$ 0.03
Shares issued during the period	24,760													205,834
Number of shares of aggregate relative fair value														205,834
Aggregate relative fair value														$ 600,000
Dividend yield														0.00%
Volatility rate														100.00%
Expected life														3 years
Terms of conversion feature														The effective conversion price was $2.73 and the market price of the shares on the date of conversion was approximately $5.01 per share, the Company recognized aggregate beneficial conversion features of $0.6 million. As a result, the Company recorded a note discount of $1.1 million to account for the relative fair values of the warrants and the notes' beneficial conversion features which will be amortized as interest over the terms of the notes or in full upon conversion of the notes.
Conversion of amortized to interest expense						$ 100,000								$ 900,000	100,000
Unamortized debt discount														2,000	1,000
Accrued interest														$ 65,000	$ 13,000
Conversion price						$ 3		$ 3
Unsecured convertible notes payable seven [Member] | Maximum [Member]
Unsecured Convertible Notes (Textual)
Risk-free interest rate														1.53%
Unsecured convertible notes payable seven [Member] | Minimum [Member]
Unsecured Convertible Notes (Textual)
Risk-free interest rate														1.35%
Unsecured convertible notes payable eight [Member]
Unsecured Convertible Notes (Textual)
Principal amount	$ 1,700,000	$ 1,700,000					$ 1,700,000
Unsecured convertible note payable		6.00%					6.00%
Unsecured convertible note payable due														Jun. 29, 2018
Aggregate in gross proceeds														$ 5,000,000
Financing issuance price														75.00%
Warrants exercise price	$ 4													$ 0.03
Shares issued during the period	115,559													282,500
Number of shares of aggregate relative fair value														282,500
Aggregate relative fair value														$ 800,000
Dividend yield														0.00%
Volatility rate														100.00%
Expected life														3 years
Terms of conversion feature														The effective conversion price was $2.73 and the market price of the shares on the date of conversion was approximately $5.01 per share, the Company recognized aggregate beneficial conversion features of $0.8 million. As a result, the Company recorded a note discount of $1.5 million to account for the relative fair values of the warrants and the notes' beneficial conversion features which will be amortized as interest over the terms of the notes or in full upon conversion of the notes.
Conversion of amortized to interest expense						$ 200,000								$ 1,500,000
Unamortized debt discount														0
Accrued interest														$ 2,000
Conversion price						$ 3
Amortized discount	$ 200,000
Unsecured convertible notes payable eight [Member] | Maximum [Member]
Unsecured Convertible Notes (Textual)
Risk-free interest rate														1.53%
Unsecured convertible notes payable eight [Member] | Minimum [Member]
Unsecured Convertible Notes (Textual)
Risk-free interest rate														1.35%
Unsecured convertible notes [Member]
Unsecured Convertible Notes (Textual)
Total maturities of long-term borrowings for the year ended March 31,2019														$ 4,800,000
Total maturities of long-term borrowings for the year ended March 31,2020														$ 3,900,000

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($) $ / shares in Units, $ in Thousands	Sep. 23, 2011	Aug. 25, 2016	Mar. 31, 2018	Mar. 31, 2017	Mar. 12, 2018	Feb. 21, 2018	Apr. 30, 2017	Mar. 31, 2016
Related Party Transactions (Textual)
Due to Related Parties			$ 53	$ 240
Warrant [Member]
Related Party Transactions (Textual)
Exercise price (in dollars per share)					$ 4	$ 4.05
Expiration period			3 years
Trinad LLC [Member]
Related Party Transactions (Textual)
Management service fee			$ 300	$ 400
Due to Related Parties							$ 200	$ 1,000
Mr. Ellin [Member]
Related Party Transactions (Textual)
Due to Related Parties			$ 100
Management Agreement [Member] | Trinad LLC [Member]
Related Party Transactions (Textual)
Management service fee	$ 2,100
Management service payable	100
Due to Related Parties	$ 1,000							$ 800
Agreement term	3 years
Management Agreement [Member] | Trinad LLC [Member] | Warrant [Member]
Related Party Transactions (Textual)
Number of shares issued	750,000	716,216
Exercise price (in dollars per share)	$ 0.0225	$ 0.225
Expiration period	10 years

Commitments and Contingencies62

Commitments and Contingencies (Details) $ in Thousands	Mar. 31, 2018USD ($)
Commitments and Contingencies [Abstract]
Operating Leases Year Ended March 31, 2019	$ 338

Commitments and Contingencies63

Commitments and Contingencies (Details Textual) $ in Thousands	Feb. 08, 2018USD ($)	Aug. 01, 2017USD ($)ft²	Mar. 03, 2016USD ($)	Apr. 30, 2018USD ($)	Dec. 29, 2017	Nov. 29, 2017USD ($)	Jul. 17, 2017USD ($)	Mar. 31, 2018USD ($)	Mar. 31, 2017USD ($)
Commitments and Contingencies (Textual)
Plaintiffs seeking damages			$ 300					$ 200
Area of land held | ft²		5,200
Cash payment to landlord, per month		$ 38
Contractual obligation for the fiscal year ended March 31, 2019								1,600
Contractual obligation for the fiscal year ended March 31, 2020								500
Lease payments								338
Legal settlement expenses								400
Other related bonus								100
Subsequent Event [Member]
Commitments and Contingencies (Textual)
Compensation description				An employment agreement with a key employee that require agreed salary and bonus compensation of $0.3 million in the year ending March 31, 2019, $0.3 million in the year ending March 31, 2020, and less than $0.1 million in the year ending March 31, 2021.
Other related bonus				$ 300
Slacker [Member]
Commitments and Contingencies (Textual)
Promotional rights, description					(i) 6,126,788 shares of the Company's common stock, valued at $24.5 million, (ii) 1,675,893 shares of the Company's common stock issued to payoff certain debt of Slacker as of the transaction date, valued at $6.7 million, (iii) cash payment of $2.5 million and issuance of 175,000 shares of the Company's common stock valued at $0.7 million to Slacker and its designees and (iv) the assumption of Slacker's liabilities of approximately $21.5 million. The acquisition is intended to augment and diversify the Company's music operating segment.
Lease rent expenses								$ 100
Lease expiration date								Dec. 31, 2018
Contractual obligation for the fiscal year ended March 31, 2019								$ 1,600
Contractual obligation for the fiscal year ended March 31, 2020								1,700
Contractual obligation for the fiscal year ended March 31, 2021								1,300
Contractual obligation for the fiscal year ended March 31, 2022								1,200
Contractual obligation for the fiscal year ended March 31, 2023								$ 800
Employment Agreements [Member]
Commitments and Contingencies (Textual)
Compensation description								The Company has employment agreements with three key employees (Chief Executive Officer, Chief Operating Officer and Chief Strategy Officer) that provide salary payments of $0.9 million and target bonus compensation of up to $0.9 million for the year ending March 31, 2019, salary payments of $0.7 million and target bonus compensation of up to $0.9 million for the year ending March 31, 2020, salary payments of $0.6 million and target bonus compensation of up to $0.7 million for the year ending March 31, 2021 salary payments of $0.5 million and target bonus compensation of up to $0.5 million for the year ending March 31, 2022, and salary payments of $0.3 million and target bonus compensation of up to $0.5 million for the year ending March 31, 2023. In addition, our Chief Strategy Officer earned a bonus of $0.1 million for the fiscal year ended March 31, 2018, in his role as our former Chief Financial Officer, in connection with the completion of our public offering in December 2017, which is payable in the fiscal year ending March 31, 2019. Furthermore, the employment agreements contain severance clauses that could require severance payments in the aggregate amount of $10.5 million (excluding the value of potential accelerated vesting of equity awards granted to such executive officers).
Wantickets [Member]
Commitments and Contingencies (Textual)
Plaintiffs seeking damages						$ 300
Description of action taken by the company						On December 22, 2017, we filed an answer on behalf of LXL Tickets that generally denied all the claims in Light's complaint. On December 27, 2017, Light filed a request for exemption from Nevada's mandatory arbitration program, which is a standard filing that was granted because the amount in controversy exceeds $50 thousand.
Proceeds against for demand arbitration							$ 200
Wynn [Member]
Commitments and Contingencies (Textual)
Total damages claim amount	$ 600
Joseph Schnaier [Member]
Commitments and Contingencies (Textual)
Plaintiffs seeking damages								$ 26,700
Third Parties [Member]
Commitments and Contingencies (Textual)
Legal settlement expenses								$ 400	$ 0

Employee Benefit Plan (Details)

Employee Benefit Plan (Details) $ in Thousands	12 Months Ended
	Mar. 31, 2018USD ($)
Employee Benefit Plan (Textual)
Contributions to the employees annual compensation	$ 22
Employee benefit plan, description	Slacker may make discretionary matching contributions to the Plan on behalf of its employees up to a maximum of 100% of the participant's elective deferral up to a maximum of 5% of the employees' annual compensation.

Stock-Based Compensation (Detai

Stock-Based Compensation (Details) - $ / shares	12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Option grants to employees [Member]
Option Indexed to Issuer's Equity [Line Items]
Number of options granted	4,883,333
Weighted-average exercise price per share	$ 3.56
Weighted-average grant date fair value per share	$ 3.48
Option grants to non-employees [Member]
Option Indexed to Issuer's Equity [Line Items]
Number of options granted	101,667
Weighted-average exercise price per share	$ 4
Weighted-average grant date fair value per share	$ 1.84

Stock-Based Compensation (Det66

Stock-Based Compensation (Details 1)	12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Option grants to employees [Member]
Option Indexed to Issuer's Equity [Line Items]
Expected volatility
Dividend yield	0.00%
Risk-free rate
Expected term (in years)		0 years
Option grants to employees [Member] | Minimum [Member]
Option Indexed to Issuer's Equity [Line Items]
Expected volatility	47.80%
Risk-free rate	1.63%
Expected term (in years)	5 years 1 month 13 days
Option grants to employees [Member] | Maximum [Member]
Option Indexed to Issuer's Equity [Line Items]
Expected volatility	205.93%
Risk-free rate	2.69%
Expected term (in years)	10 years
Option grants to non-employees [Member]
Option Indexed to Issuer's Equity [Line Items]
Expected volatility
Dividend yield	0.00%
Risk-free rate	2.65%
Expected term (in years)		0 years
Option grants to non-employees [Member] | Minimum [Member]
Option Indexed to Issuer's Equity [Line Items]
Expected volatility	47.80%
Expected term (in years)	5 years 6 months
Option grants to non-employees [Member] | Maximum [Member]
Option Indexed to Issuer's Equity [Line Items]
Expected volatility	48.69%
Expected term (in years)	6 years

Stock-Based Compensation (Det67

Stock-Based Compensation (Details 2)	12 Months Ended
	Mar. 31, 2018$ / sharesshares
Options to employees [Member]
Option Indexed to Issuer's Equity [Line Items]
Balance outstanding, begining | shares
Granted | shares	4,883,333
Exercised | shares
Forfeited/expired | shares	(1,083,332)
Balance outstanding, ending | shares	3,800,001
Exercisable, ending | shares	194,446
Weighted-Average Exercise Price per Share Outstanding, Beginning | $ / shares
Weighted-Average Exercise Price per Share, Granted | $ / shares	3.56
Weighted-Average Exercise Price per Share, Exercised | $ / shares
Weighted-Average Exercise Price per Share, Forfeited or expired | $ / shares	1.65
Weighted-Average Exercise Price per Share Outstanding, Ending | $ / shares	4.10
Weighted-Average Exercise Price per Share, Exercisable Ending | $ / shares	$ 3.91
Options to non-employees [Member]
Option Indexed to Issuer's Equity [Line Items]
Balance outstanding, begining | shares
Granted | shares	101,667
Exercised | shares
Forfeited/expired | shares
Balance outstanding, ending | shares	101,667
Exercisable, ending | shares
Weighted-Average Exercise Price per Share Outstanding, Beginning | $ / shares
Weighted-Average Exercise Price per Share, Granted | $ / shares	4
Weighted-Average Exercise Price per Share, Exercised | $ / shares
Weighted-Average Exercise Price per Share, Forfeited or expired | $ / shares
Weighted-Average Exercise Price per Share Outstanding, Ending | $ / shares	4
Weighted-Average Exercise Price per Share, Exercisable Ending | $ / shares

Stock-Based Compensation (Det68

Stock-Based Compensation (Details Textual) - USD ($)	1 Months Ended	12 Months Ended
	Aug. 29, 2016	Mar. 31, 2018	Mar. 31, 2017
Stock-Based Compensation (Textual)
Share-based compensation expense		$ 3,200,000	$ 0
Total tax benefit recognized related to share-based compensation expense
Unrecognized compensation costs		$ 8,700,000
Unrecognized compensation costs weighted-average period term		1 year 4 months 24 days
Maximum contractual term for awards		10 years
Intrinsic value of outstanding		$ 0
Intrinsic value of exercisable		0
Options to Employees [Member]
Stock-Based Compensation (Textual)
Share-based compensation expense		3,200,000	0
Total tax benefit recognized related to share-based compensation expense		0	0
Unrecognized compensation costs		$ 8,500,000
Unrecognized compensation costs weighted-average period term		1 year 4 months 24 days
Maximum contractual term for awards		10 years
Weighted-average remaining contractual term		9 years 8 months 12 days
Weighted-average exercisable term		9 years 6 months
Intrinsic value of outstanding		$ 700,000
Intrinsic value of exercisable		100,000
Options to Non-Employees [Member]
Stock-Based Compensation (Textual)
Share-based compensation expense		20,000	0
Total tax benefit recognized related to share-based compensation expense		0	$ 0
Unrecognized compensation costs		$ 200,000
Unrecognized compensation costs weighted-average period term		1 year 4 months 24 days
Maximum contractual term for awards		10 years
Weighted-average remaining contractual term		9 years 10 months 25 days
Intrinsic value of outstanding		$ 0
Intrinsic value of exercisable		$ 0
2016 Plan [Member]
Stock-Based Compensation (Textual)
Common stock for issuance	7,600,000
Common stock future issuance		3,289,899

Stockholders' Deficit (Details)

Stockholders' Deficit (Details) - Restricted common stock [Member]	12 Months Ended
	Mar. 31, 2018$ / sharesshares
Number of Shares
Non-vested Number of Shares, as of March 31, 2017 | shares
Number of Shares, Granted | shares	408,433
Number of Shares, Vested | shares	(220,933)
Number of Shares, Forfeited or expired | shares
Non-vested Number of Shares, as of March 31, 2018 | shares	187,500
Weighted Average Grant Date Fair Value Per Share
Non-vested Weighted Average Grant Date Fair Value Per Share, as of March 31, 2017 | $ / shares
Weighted Average Grant Date Fair Value Per Share, Granted | $ / shares	4.58
Weighted Average Grant Date Fair Value Per Share, Vested | $ / shares	4.21
Weighted Average Grant Date Fair Value Per Share, Forfeited or expired | $ / shares
Non-vested Weighted Average Grant Date Fair Value Per Share, as of March 31, 2018 | $ / shares	$ 5.01

Stockholders' Deficit (Details

Stockholders' Deficit (Details 1) - Warrants [Member] - $ / shares	12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Number of Warrants
Balance outstanding, begining	50,000	1,200,000
Granted	908,196	2,138,904
Exercised	(790,833)	(3,288,904)
Forfeited/expired
Balance outstanding, ending	167,363	50,000
Exercisable, ending	167,363
Weighted Average Exercise Price
Weighted-Average Exercise Price per Share Outstanding, Beginning	$ 0.30	$ 0.15
Granted	0.75	0.02
Exercised	0.02	0.07
Forfeited/expired
Weighted-Average Exercise Price per Share Outstanding, Ending	4.01	$ 0.30
Exercisable, ending	$ 4.01
Weighted-Average Remaining Contractual Term (in years)
Balance outstanding, begining	2 years 11 months 26 days	4 years 1 month 27 days
Granted	2 years 6 months	2 years 10 months 28 days
Exercised	2 years 2 months 30 days	3 years 1 month 24 days
Forfeited/expired	0 years	0 years
Balance outstanding, ending	2 years 11 months 8 days	2 years 11 months 26 days
Exercisable, ending	2 years 11 months 8 days

Stockholders' Deficit (Detail71

Stockholders' Deficit (Details Textual) - USD ($)	Mar. 12, 2018	Jun. 02, 2016	Feb. 21, 2018	Jan. 19, 2018	Dec. 27, 2017	Apr. 30, 2016	Dec. 18, 2017	Mar. 31, 2018	Mar. 31, 2017	Aug. 29, 2016	Feb. 21, 2016
Stockholders' Deficit (Textual)
Cash proceeds									$ 1,375,000
Common stock issued for services, value								1,246,000
Common stock convertible notes, value								2,211,000
Warrants to purchase shares of common stock							$ 450,000
Net proceeds from warrants								18,527,000
Intrinsic value of warrants outstanding and exercisable								$ 0
Aggregate fair value of warrants							$ 599,619
Aggregate number of shares of capital stock authority to issue shares										501,000,000
Common stock, authorized								500,000,000,000	500,000,000,000
Preferred stock, authorized								10,000,000,000	10,000,000,000
Preferred stock, par value (in dollars per share)								$ 0.001	$ 0.001
Warrant [Member]
Stockholders' Deficit (Textual)
Common stock convertible notes, shares								740,834
Common stock convertible notes, value								$ 1,400,000
Number of warrants issued	147,363	68,640	20,000					790,834
Number of warrants issued value	$ 200,000	$ 300,000	$ 28,000
Warrants to purchase shares of common stock									$ 3,086,931
Number of warrants exercised								790,834	750,000
Warrants exercise price	$ 4		$ 4.05
Net proceeds from warrants								$ 15,000	$ 48,000
Aggregate fair value of warrants issued	147,363		20,000
Aggregate fair value of warrants			$ 28,000
Risk-free interest rate	2.43%		2.44%
Dividend yield	0.00%		0.00%
Volatility rate	48.30%		48.20%
Expected life	3 years		3 years
Warrant [Member] | Convertible Notes [Member]
Stockholders' Deficit (Textual)
Number of warrants issued value									700,000
Warrants to purchase shares of common stock									$ 861,013
Warrants exercise price									$ 0.03
Warrant [Member] | Maximum [Member]
Stockholders' Deficit (Textual)
Warrants exercise price								$ 0.03
Warrant [Member] | Minimum [Member]
Stockholders' Deficit (Textual)
Warrants exercise price								$ 0.01
Warrant [Member] | Securities Purchase Agreements [Member]
Stockholders' Deficit (Textual)
Warrants to purchase shares of common stock									$ 91,667
Public Offering [Member]
Stockholders' Deficit (Textual)
Public offering, shares					5,000,000
Public offering price per share					$ 4
Received net proceeds from offering expenses					$ 16,800,000
Underwriting discount, fees and other offering expenses paid					3,200,000
Public Offering [Member] | Over-Allotment Option [Member]
Stockholders' Deficit (Textual)
Public offering, shares				460,200
Public offering price per share				$ 4
Received net proceeds from offering expenses				$ 1,700,000
Consultants [Member]
Stockholders' Deficit (Textual)
Common stock issued for services								725,885	526,240
Common stock issued for services, value								$ 3,400,000	$ 2,300,000
Number of shares issued upon services to related party									33,333
Number of shares issued upon services to related party, value									$ 200,000
Expense related to stock issuance								1,700,000
Unrecognized compensation cost								$ 1,700,000
Consultants [Member] | Maximum [Member]
Stockholders' Deficit (Textual)
Share price									$ 5.01
Consultants [Member] | Minimum [Member]
Stockholders' Deficit (Textual)
Share price									$ 1.50
Employees [Member]
Stockholders' Deficit (Textual)
Common stock issued for services								408,433
Common stock issued for services, value								$ 1,900,000
Expense related to stock issuance								1,200,000
Unrecognized compensation cost								$ 700,000
Accredited Investors [Member] | Securities Purchase Agreements [Member]
Stockholders' Deficit (Textual)
Sale of aggregate units									183,333
Purchase price per share									$ 7.50
Cash proceeds									$ 1,400,000
Sale of stock, description									Each unit consisted of one share of the Company's common stock and a warrant to purchase 0.5 (one-half) share of the Company's common stock, exercisable for a period of three years from the date of original issuance at exercise prices from $0.015 to $0.03 per share.
Trinad Capital [Member]
Stockholders' Deficit (Textual)
Warrants to purchase shares of common stock					$ 596,846
Warrants exercise price					$ 0.03						$ 5.01
Trinad Capital [Member] | Warrant [Member]
Stockholders' Deficit (Textual)
Number of warrants issued						1,117,585
Number of warrants issued value						$ 1,700,000
Warrants exercise price						$ 0.015			$ 0.015
Net proceeds from warrants									$ 17,000,000
Noteholder [Member] | Warrant [Member]
Stockholders' Deficit (Textual)
Number of warrants issued									133,333
Number of warrants exercised									0.015
Warrants exercise price									$ 3,000

Income Tax Provision (Details)

Income Tax Provision (Details) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Income (loss) before income taxes:
Domestic	$ (23,330)	$ (14,250)
Foreign
Total Income (loss) before income taxes	$ (23,330)	$ (14,250)

Income Tax Provision (Details 1

Income Tax Provision (Details 1) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
The provision for income taxes consisted of the following:
U.S. Federal
State	6
Foreign
Total Current	6
Deferred:
U.S. Federal
State
Foreign
Total Deferred
Total Provision for income taxes	$ 6

Income Tax Provision (Details 2

Income Tax Provision (Details 2) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Income Tax Provision [Abstract]
Income taxes computed at Federal statutory rate	$ (7,360)	$ (4,845)
State tax - net of federal benefit	(330)	(827)
State Minimum Taxes	6
Change in Tax Rates	6
Change in valuation allowance	6,311	5,672
Permanent Differences	1,373
Total Provision for income taxes	$ 6

Income Tax Provision (Details 3

Income Tax Provision (Details 3) - USD ($) $ in Thousands	Mar. 31, 2018	Mar. 31, 2017
Deferred tax assets:
Net operating loss carryforwards	$ 12,469	$ 6,152
Property and equipment	122
Accruals and reserves	333
Stock compensation	1,003	912
Tax credits	2,618
Impairment of note receivable		85
Loss on sale of investment in OCHL		1,116
Equity in earnings of OCHL		(53)
Indefinite Lived Intangibles	(10,009)
Capital loss carryforward	502
Gross deferred tax assets	7,038	8,212
Valuation allowance	(7,038)	(8,212)
Net deferred tax assets

Income Tax Provision (Details T

Income Tax Provision (Details Textual) - USD ($) $ in Millions	Dec. 22, 2017	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017
Income Tax Provision (Textual)
Net operating loss carryforwards				$ 136
Percentage of statutory federal rate		31.50%
Percentage of deferred tax benefits		21.00%
Net operating loss carryforwards		Dec. 31, 2038
Federal income tax		$ 54.2	$ 15.4
State income tax		54.2	$ 15.4
Revalued of losses amount		$ 25
Maximum [Member]
Income Tax Provision (Textual)
Percentage of corporate income tax rate	35.00%
Minimum [Member]
Income Tax Provision (Textual)
Percentage of corporate income tax rate	21.00%

Business Segment and Geograph77

Business Segment and Geographic Reporting (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2018	Mar. 31, 2018	Mar. 31, 2017
Business Segment and Geographic Reporting (Textual)
Total revenues		$ 7,195	$ 225
One external customer [Member] | Revenue [Member]
Business Segment and Geographic Reporting (Textual)
Concentration risk, percentage	10.00%

Fair Value Measurements (Detail

Fair Value Measurements (Details) - USD ($) $ in Thousands	Mar. 31, 2018	Mar. 31, 2017
Level 1 [Member]
Assets:
Cash and cash equivalents	$ 10,285	$ 1,477
Restricted cash	3,685
Liabilities:
Note payable
Bank debt
Unsecured convertible notes payable, net
Level 2 [Member]
Assets:
Cash and cash equivalents
Restricted cash
Liabilities:
Note payable
Bank debt	3,500
Unsecured convertible notes payable, net
Level 3 [Member]
Assets:
Cash and cash equivalents
Restricted cash
Liabilities:
Note payable	294	277
Bank debt
Unsecured convertible notes payable, net	4,916	3,903
Carrying Value [Member]
Assets:
Cash and cash equivalents	10,285	1,477
Restricted cash	3,685
Liabilities:
Note payable	294	277
Bank debt	3,500
Unsecured convertible notes payable, net	$ 4,916	$ 3,903

Subsequent Events (Details)

Subsequent Events (Details) - USD ($) $ / shares in Units, $ in Millions	1 Months Ended		12 Months Ended
	Jun. 30, 2018	Apr. 30, 2018	Mar. 31, 2018
Subsequent Events (Textual)
Employment agreements separation payment			$ 0.1
Description guaranteed payments			The Company has entered into five new licenses, production and/or distribution agreements to make guaranteed payments as follows: $0.5 million for the fiscal year ended March 31, 2019, $0.4 million for the fiscal year ended March 31, 2020, $0.2 million for the fiscal year ended March 31, 2021, $0.2 million for the fiscal year ended March 31, 2022 and $0.1 million for the fiscal year ended March 31, 2023. Four of the agreements also provide for a revenue share of 10-50% of net revenues.
Subsequent Event [Member]
Subsequent Events (Textual)
Compensation description		An employment agreement with a key employee that require agreed salary and bonus compensation of $0.3 million in the year ending March 31, 2019, $0.3 million in the year ending March 31, 2020, and less than $0.1 million in the year ending March 31, 2021.
Additional yearly compensation percentage		100.00%
Employment agreements separation payment		$ 0.3
Subsequent Event [Member] | JGB Debt [Member]
Subsequent Events (Textual)
Debt facility amount	$ 10.6
Debt facility, term	3 years
Debt bears annual interest	12.75%
Convertible into our common stock price per common share	$ 10
Debt instrument descriptions	Company to meet certain financial covenants on a quarterly basis, including maintaining a minimum $5 million cash balance.
Company expects to receive net amount	$ 9.6