LiveOne (LVO) 10-Q 14 Nov 24 2025 Q2 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	6 Months Ended
	Sep. 30, 2024	Nov. 12, 2024
Document Information [Line Items]
Entity Central Index Key	0001491419
Entity Registrant Name	LiveOne, Inc.
Amendment Flag	false
Current Fiscal Year End Date	--03-31
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2025
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2024
Document Transition Report	false
Entity File Number	001-38249
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	98-0657263
Entity Address, Address Line One	269 S. Beverly Dr., Suite #1450
Entity Address, City or Town	Beverly Hills
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	90212
City Area Code	310
Local Phone Number	601-2505
Title of 12(b) Security	Common stock, $0.001 par value per share
Trading Symbol	LVO
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		95,666,688

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($)	Sep. 30, 2024	Mar. 31, 2024
Current Assets
Cash and cash equivalents	$ 11,053,000	$ 6,987,000
Restricted cash	30,000	155,000
Accounts receivable, net	14,079,000	13,205,000
Inventories	1,675,000	2,187,000
Prepaid expense and other current assets	2,138,000	1,801,000
Total Current Assets	28,975,000	24,335,000
Property and equipment, net	3,749,000	3,646,000
Goodwill	23,379,000	23,379,000
Intangible assets, net	10,986,000	12,415,000
Other assets	118,000	88,000
Total Assets	67,207,000	63,863,000
Liabilities, Current [Abstract]
Accounts payable and accrued liabilities	29,575,000	26,953,000
Accrued royalties	13,358,000	10,862,000
Notes payable, current portion	690,000	692,000
Deferred revenue	649,000	728,000
Senior secured line of credit	7,000,000	7,000,000
Derivative liabilities	0	607,000
Total Current Liabilities	51,272,000	46,842,000
Notes payable, net	431,000	771,000
Other long-term liabilities	9,317,000	9,354,000
Deferred income taxes	339,000	339,000
Total Liabilities	61,359,000	57,306,000
Commitments and Contingencies
Mezzanine Equity
Redeemable convertible preferred stock, $0.001 par value; 100,000 shares authorized; none and 5,000 shares issued and outstanding as of September 30, 2024 and March 31, 2024, respectively	0	4,962,000
Stockholders’ Equity (Deficit)
Preferred stock, $0.001 par value; 10,000,000 shares authorized; 13,187 and 18,814 shares issued and outstanding as of September 30, 2024 and March 31, 2024, respectively	13,187,000	18,814,000
Common stock, $0.001 par value; 500,000,000 shares authorized; 94,957,423 and 88,627,420 shares issued and outstanding, net of treasury shares, respectively	95,000	92,000
Additional paid in capital	230,933,000	216,116,000
Treasury stock	(250,000)	(4,782,000)
Accumulated deficit	(248,623,000)	(238,984,000)
Total LiveOne's Stockholders’ Deficit	(4,658,000)	(8,744,000)
Non-controlling interest	10,506,000	10,339,000
Total equity	5,848,000	1,595,000
Total Liabilities, Mezzanine Equity and Stockholders’ Equity (Deficit)	$ 67,207,000	$ 63,863,000

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - $ / shares	Sep. 30, 2024	Mar. 31, 2024
Temporary equity, par value (in dollars per share)	$ 0.001	$ 0.001
Temporary equity, authorized (in shares)	100,000	100,000
Temporary equity, issued (in shares)	0	5,000
Temporary equity, oustanding (in shares)	0	5,000
Preferred stock, par value (in dollars per share)	$ 0.001	$ 0.001
Preferred stock, authorized (in shares)	10,000,000	10,000,000
Preferred stock, issued (in shares)	13,187	18,814
Preferred stock, outstanding (in shares)	13,187	18,814
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, authorized (in shares)	500,000,000	500,000,000
Common stock, issued (in shares)	94,957,423	88,627,420
Common stock, outstanding (in shares)	94,957,423	88,627,420

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Revenue:	$ 32,594	$ 28,528	$ 65,672	$ 56,295
Operating expenses:
Cost of sales	24,518	20,547	49,605	39,748
Sales and marketing	1,491	2,253	2,922	4,157
Product development	1,160	1,439	2,231	2,685
General and administrative	6,283	6,352	11,790	11,760
Impairment of intangible assets	0	0	176	0
Amortization of intangible assets	542	452	1,134	699
Total operating expenses	33,994	31,043	67,858	59,049
Loss from operations	(1,400)	(2,515)	(2,186)	(2,754)
Other income (expense):
Interest expense, net	(808)	(780)	(1,667)	(2,198)
Other income	(118)	(4,653)	18	(3,412)
Total other expense, net	(926)	(5,433)	(1,649)	(5,610)
Loss before provision for income taxes	(2,326)	(7,948)	(3,835)	(8,364)
Provision for income taxes	(9)	(21)	40	58
Net loss	(2,317)	(7,927)	(3,875)	(8,422)
Net loss attributable to non-controlling interest	(458)	(347)	(846)	(347)
Net loss attributed to LiveOne	$ (1,859)	$ (7,580)	$ (3,029)	$ (8,075)
Net loss per share – basic and diluted (in dollars per share)	$ (0.02)	$ (0.09)	$ (0.04)	$ (0.11)
Basic and diluted weighted average number of shares outstanding (in shares)	94,658,182	87,222,168	94,605,055	87,097,201

Condensed Consolidated Statem_2

Condensed Consolidated Statement of Stockholders' Equity (Deficit) and Mezzanine Equity (Unaudited) - USD ($) $ in Thousands	Redeemable Convertible Preferred Stock 1 [Member]	Preferred Stock [Member]	Common Stock Outstanding [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Noncontrolling Interest [Member]	Treasury Stock, Common [Member]	Total
Balance (in shares) at Mar. 31, 2023	5,000	16,177	89,632,161					(2,220,914)
Balance at Mar. 31, 2023	$ 4,827	$ 16,177		$ 90	$ 209,151	$ (224,269)	$ 0	$ (2,162)	$ (1,013)
Stock-based compensation	$ 0	$ 0		0	484	0	0	$ 0	484
Shares issued pursuant to restricted stock units (in shares)	0	0	5,000					0
Shares issued pursuant to restricted stock units	$ 0	$ 0		0	0	0	0	$ 0	0
Common stock issued for services (in shares)	0	0	425,988					0
Common stock issued for services	$ 0	$ 0		0	393	0	0	$ 0	393
Treasury stock purchases					0	0	0	$ (1,013)	(1,013)
Treasury stock purchases (in shares)								(694,315)
Stock-based compensation	0	0		0	484	0	0	$ 0	484
Dividends on Series A preferred stock	0	0		0		(626)	0	0	(626)
Net income (loss)	$ 0	$ 0		0	0	(515)	0	$ 0	(515)
Balance (in shares) at Jun. 30, 2023	5,000	16,177	90,063,149					(2,915,229)
Balance at Jun. 30, 2023	$ 4,827	$ 16,177		90	210,028	(225,410)	0	$ (3,175)	(2,290)
Balance (in shares) at Mar. 31, 2023	5,000	16,177	89,632,161					(2,220,914)
Balance at Mar. 31, 2023	$ 4,827	$ 16,177		90	209,151	(224,269)	0	$ (2,162)	(1,013)
Treasury stock purchases									$ (1,600)
Treasury stock purchases (in shares)									(1,009,744)
Net loss									$ (8,422)
Balance (in shares) at Sep. 30, 2023	5,000	17,230	90,906,798					(3,230,658)
Balance at Sep. 30, 2023	$ 4,827	$ 17,230		91	214,069	(233,618)	9,472	$ (3,750)	3,494
Balance (in shares) at Mar. 31, 2023	5,000	16,177	89,632,161					(2,220,914)
Balance at Mar. 31, 2023	$ 4,827	$ 16,177		90	209,151	(224,269)	0	$ (2,162)	(1,013)
Balance (in shares) at Mar. 31, 2024	5,000	18,814	92,487,459					(3,860,039)
Balance at Mar. 31, 2024	$ 4,962	$ 18,814		92	216,116	(238,984)	10,339	$ (4,782)	1,595
Balance (in shares) at Jun. 30, 2023	5,000	16,177	90,063,149					(2,915,229)
Balance at Jun. 30, 2023	$ 4,827	$ 16,177		90	210,028	(225,410)	0	$ (3,175)	(2,290)
Stock-based compensation	$ 0	$ 0	$ 0	0	1,767	0	0	$ 0	1,767
Shares issued pursuant to restricted stock units (in shares)	0	0	521,876					0
Shares issued pursuant to restricted stock units	$ 0	$ 0		0	0	0	0	$ 0	0
Dividends on Series A preferred stock (in shares)	0	1,053	0					0
Dividends on Series A preferred stock	$ 0	$ 1,053		0	0	0	0	$ 0	1,053
Common stock issued for services (in shares)	0	0	311,773					0
Common stock issued for services	$ 0	$ 0		1	520	0	0	$ 0	521
Issuance of PodcastOne common stock	0	0		0	(2,410)	0	2,410	0	0
Treasury stock purchases	$ 0	$ 0		0	0	0	0	$ (575)	(575)
Treasury stock purchases (in shares)	0	0	0					(315,429)
Net loss									(7,927)
Stock-based compensation	$ 0	$ 0	$ 0	0	1,767	0	0	$ 0	1,767
Preferred Stock Dividends, Shares (in shares)	0	1,053	0					0
Dividends on Series A preferred stock	$ 0	$ 0		0	0	(628)	0	$ 0	(628)
Net income (loss)	0	0		0	0	(7,580)	(347)	0	(7,927)
Common stock issued for purchase on intangible assets	0	0		0	917	0	0	0	917
Conversion of PC1 bridge loan	0	0		0	4,752	0	0	0	4,752
Dividends from spin-off of PodcastOne	0	0		0	(1,513)	0	1,513	0	0
Reclassifications of common stock warrants	$ 0	$ 0		0	0	0	5,896	$ 0	5,896
Exercise of stock options (in shares)	0	0	10,000					0
Exercise of stock options	$ 0	$ 0		0	8	0	0	$ 0	8
Balance (in shares) at Sep. 30, 2023	5,000	17,230	90,906,798					(3,230,658)
Balance at Sep. 30, 2023	$ 4,827	$ 17,230		91	214,069	(233,618)	9,472	$ (3,750)	3,494
Balance (in shares) at Mar. 31, 2024	5,000	18,814	92,487,459					(3,860,039)
Balance at Mar. 31, 2024	$ 4,962	$ 18,814		92	216,116	(238,984)	10,339	$ (4,782)	1,595
Stock-based compensation	$ 0	$ 0		0	782	0	0	$ 0	782
Shares issued pursuant to restricted stock units (in shares)	0	0	161,498					0
Shares issued pursuant to restricted stock units	$ 0	$ 0		0	0	0	0	$ 0	0
Dividends on Series A preferred stock (in shares)	0	378	0					0
Dividends on Series A preferred stock	$ 0	$ 378		0	0	(378)	0	$ 0	0
Conversion of Series A preferred stock into common stock and common stock warrants (in shares)	(5,000)	(6,395)	5,426,233					0
Conversion of Series A preferred stock into common stock and common stock warrants	$ (4,962)	$ (6,395)		5	11,668	(316)	0	$ 0	4,962
Common stock issued for services (in shares)	0	0	765,519					0
Common stock issued for services	$ 0	$ 0		1	1,576	0	0	$ 0	1,577
Issuance of PodcastOne common stock	0	0		0	(468)	0	468	0	0
Treasury stock purchases					0	0	0	$ (749)	(749)
Treasury stock purchases (in shares)								(402,593)
Net loss	0	0		0		(1,169)	(388)	$ 0	(1,557)
Stock-based compensation	$ 0	$ 0		0	782	0	0	$ 0	782
Preferred Stock Dividends, Shares (in shares)	0	378	0					0
Balance (in shares) at Jun. 30, 2024	0	12,797	98,840,709					(4,262,632)
Balance at Jun. 30, 2024	$ 0	$ 12,797		98	229,674	(240,847)	10,419	$ (5,531)	6,610
Balance (in shares) at Mar. 31, 2024	5,000	18,814	92,487,459					(3,860,039)
Balance at Mar. 31, 2024	$ 4,962	$ 18,814		92	216,116	(238,984)	10,339	$ (4,782)	1,595
Treasury stock purchases									$ (1,000)
Treasury stock purchases (in shares)									(558,247)
Net loss									$ (3,875)
Balance (in shares) at Sep. 30, 2024	0	13,187	95,113,077					(155,654)
Balance at Sep. 30, 2024	$ 0	$ 13,187		95	230,933	(248,623)	10,506	$ (250)	5,848
Balance (in shares) at Jun. 30, 2024	0	12,797	98,840,709					(4,262,632)
Balance at Jun. 30, 2024	$ 0	$ 12,797		98	229,674	(240,847)	10,419	$ (5,531)	6,610
Stock-based compensation	$ 0	$ 0		0	1,573	0			1,573
Shares issued pursuant to restricted stock units (in shares)	0	0	475,730
Shares issued pursuant to restricted stock units	$ 0	$ 0		1	0	0			1
Dividends on Series A preferred stock (in shares)		390
Common stock issued for services (in shares)	0	0	59,270
Common stock issued for services	$ 0	$ 0		0	231	0			231
Treasury stock purchases					0	0		$ (250)	(250)
Treasury stock purchases (in shares)								(155,654)
Net loss	0	0		0		(1,859)	(458)		(2,317)
Stock-based compensation	0	$ 0		0	1,573	0			1,573
Dividends on Series A preferred stock	$ 0
Preferred Stock Dividends, Shares (in shares)		390
Dividends on Series A preferred stock		$ 390
Dividends on Series A preferred stock				0		(390)			0
Treasury stock retirement (in shares)	0	0	4,262,632					(4,262,632)
Treasury stock retirement	$ 0	$ 0		4	0	5,527		$ (5,531)	0
Treasury stock retirement (in shares)	0	0	(4,262,632)					4,262,632
Treasury stock retirement	$ 0	$ 0		(4)	0	(5,527)		$ 5,531	0
Issuance of PC1 common stock	0				545	0			0
Issuance of PC1 common stock	0				545	0			0
Issuance of PC1 common stock	$ 0				(545)	0			0
Issuance of PC1 common stock							545
Balance (in shares) at Sep. 30, 2024	0	13,187	95,113,077					(155,654)
Balance at Sep. 30, 2024	$ 0	$ 13,187		$ 95	$ 230,933	$ (248,623)	$ 10,506	$ (250)	$ 5,848

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	6 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Cash Flows from Operating Activities:
Net loss	$ (3,875)	$ (8,422)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Depreciation and amortization	2,764	2,298
Interest paid in kind	0	269
Stock-based compensation	3,287	3,594
Amortization of debt discount	0	1,110
Change in fair value of bifurcated embedded derivatives	(607)	3,977
Change in fair value of contingent consideration liability	0	174
(Recovery of) provision for credit loss	(10)	132
Impairment of intangible assets	176	0
Changes in operating assets and liabilities:
Accounts receivable	(863)	(3,658)
Prepaid expenses and other current assets	415	(412)
Inventories	126	316
Other assets	(29)	221
Deferred revenue	(79)	(112)
Accounts payable and accrued liabilities	3,425	(1,548)
Accrued royalties	2,106	2,016
Other liabilities	278	0
Net cash provided by (used in) operating activities	7,114	(45)
Cash Flows from Investing Activities:
Purchases of property and equipment	(1,325)	(1,264)
Purchases of intangible assets	0	(536)
Net cash used in investing activities	(1,325)	(1,800)
Cash Flows from Financing Activities:
Payment on PodcastOne bridge loan	0	(3,000)
Payment of dividends	(509)	0
Repayment on notes payable	(340)	(113)
Proceeds from notes payable	0	1,700
Proceeds from exercise of stock options	0	8
Purchase of treasury stock	(999)	(1,588)
Net cash used in financing activities	(1,848)	(2,993)
Net change in cash, cash equivalents and restricted cash	3,941	(4,838)
Cash, cash equivalents and restricted cash, beginning of period	7,142	8,649
Cash, cash equivalents and restricted cash, end of period	11,083	3,811
Supplemental disclosure of cash flow information:
Cash paid for income taxes	0	0
Cash paid for interest	982	641
Supplemental disclosure of non-cash investing and financing activities:
Common stock issued for prepaid expenses	366	0
Conversion of the bridge loan into PodcastOne common stock	0	4,752
PodcastOne warrants reclassified from liabilities to non-controlling interest	0	5,896
Fair value of shares issued to settle accrued stock to be issued at period end	378	322
Fair value of shares received of PodcastOne common stock to settle payables owed	736	0
Purchase of intangible assets accrued for at period end	118	851
Addition of ROU assets	119	0
Purchase of intangible assets with common stock	0	917
Stock compensation expense capitalized as internally-developed software	$ 290	$ 0

Note 1 - Organization and Basis

Note 1 - Organization and Basis of Presentation	6 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	Note 1 Organization and Basis of Presentation Organization LiveOne, Inc. together with its subsidiaries (“we,” “us,” “our”, the “Company” or “LiveOne”) is a Delaware corporation headquartered in Beverly Hills, California. The Company is a creator-first, music, entertainment and technology platform focused on delivering premium experiences and content worldwide through memberships, live and virtual events. The Company was reincorporated in the State of Delaware on August 2, 2017, December 29, 2017, February 5, 2020, July 1, 2020, December 22, 2020, October 5, 2021, October 17, 2021, February 28, 2023, September 8, 2023, Basis of Presentation The interim unaudited condensed consolidated financial statements have been prepared on the same basis as the Company’s audited consolidated financial statements for the fiscal year ended March 31, 2024 three six September 30, 2024 three six September 30, 2024 not March 31, 2025 2025” March 31, 2024 10 July 1, 2024 ( “2024 10 The interim unaudited condensed consolidated financial statements have been prepared in accordance with the accounting principles generally accepted in the United States (“GAAP”) for interim financial information and with the instructions to Form 10 10 X. not 2024 10 Going Concern and Liquidity The Company’s interim unaudited condensed consolidated financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates continuity of operations, realization of assets, and liquidation of liabilities in the normal course of business. The Company’s principal sources of liquidity have historically been its debt and equity issuances and its cash and cash equivalents (which cash, cash equivalents and restricted cash amounted to $11.1 million as of September 30, 2024 six September 30, 2024 six September 30, 2024 September 30, 2024 one not The Company’s ability to continue as a going concern is dependent on its ability to execute its growth strategy and on its ability to raise additional funds. The Company filed a new universal shelf Registration Statement on Form S- 3 3” February 17, 2022. 3, May 2024, may not may may may may No may may no Principles of Consolidation The interim unaudited condensed consolidated financial statements include the accounts of the Company and its wholly and majority owned subsidiaries. Acquisitions are included in the Company’s interim unaudited condensed 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. All intercompany balances and transactions have been eliminated in consolidation. Reclassifications Certain amounts in the Company’s previously issued financial statements have been reclassified to conform to the current year presentation.

Note 2 - Summary of Significant

Note 2 - Summary of Significant Accounting Policies	6 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Significant Accounting Policies [Text Block]	Note 2 Summary of Significant Accounting Policies There have been no 2024 10 Use of Estimates The preparation of the Company’s condensed 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 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 and the related purchase price allocation, useful lives and impairment of property and equipment, intangible assets, goodwill and other assets, inventory calculations and reserves, the fair value of the Company’s equity-based compensation awards and convertible debt and debenture instruments, fair values of derivatives, and 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. There is a reasonable possibility that actual results could differ from those estimates and such differences could be material to the financial position and results of operations, specifically in assessing when the collectability of revenue related consideration is probable, and the impairment assessment of goodwill, indefinite lived assets or long-lived assets that are depreciated or amortized. Segment Reporting The Company presents the financial statements by segment in accordance with ASC Topic No. 280, 280” three Revenue Recognition Policy The Company accounts for a contract with a customer when an approved contract exists, the rights of the parties are identified, payment terms are identified, the contract has commercial substance and the collectability of substantially all of the consideration is probable. Revenue is recognized when the Company satisfies its obligation by transferring control of the goods or services to its customers in an amount that reflects the consideration to which the Company expects to be entitled in exchange for those goods or services. The Company uses the expected value method to estimate the value of variable consideration on advertising and with original equipment manufacturer contracts to include in the transaction price and reflect changes to such estimates in periods in which they occur. Variable consideration for these services is allocated to and recognized over the related time period such advertising and membership services are rendered as the amounts reflect the consideration the Company is entitled to and relate specifically to the Company’s efforts to satisfy its performance obligation. The amount of variable consideration included in revenue is limited to the extent that it is probable that the amount will not Practical Expedients The Company elected the practical expedient and recognized the incremental costs of obtaining a contract, if any, as an expense when incurred if the amortization period of the asset that would have been recognized is one Gross Versus Net Revenue Recognition The Company reports revenue on a gross or net basis based on management’s assessment of whether the Company acts as a principal or agent in the transaction and is evaluated on a transaction by transaction basis. To the extent the Company acts as the principal, revenue is reported on a gross basis net of any sales tax from customers, when applicable. The determination of whether the Company acts as a principal or an agent in a transaction is based on an evaluation of whether the Company controls the good or service prior to transfer to the customer. Where applicable, the Company has determined that it acts as the principal in all of its membership service, sponsorship, and merchandising streams and may The Company’s revenue is principally derived from the following services: Membership Services Membership services revenue substantially consist of monthly to annual recurring membership fees, which are primarily paid in advance by credit card or through direct billings arrangements. The Company defers the portions of monthly to annual recurring membership fees collected in advance and recognizes them in the period earned. Membership revenue is recognized in the period of services rendered. The Company’s membership revenue consists of performance obligations that are satisfied over time. This has been determined based on the fact that the nature of services offered are membership based where the customer simultaneously receives and consumes the benefit of the services provided regardless of whether the customer uses the services or not. Membership Services consist of: Direct member, mobile service provider and mobile app services The Company generates revenue for membership services on both a direct basis and through memberships sold through certain third 30 Third-Party Original Equipment Manufacturers The Company generates revenue for membership services through memberships sold through a third 30 Advertising Revenue Advertising revenue primarily consist of revenues generated from the sale of audio, video, and display advertising space to third third From time to time the Company enters into barter transactions involving advertising provided in exchange for goods and services. Revenue from barter transactions is recognized ratably over time based on the terms of the contract as delivery of impressions is performed on a consistent basis. Services received are charged to expense in the same manner. Barter revenue for the three September 30, 2024 2023 six September 30, 2024 2023 Licensing Revenue Licensing revenue primarily consists of sales of licensing rights to digitally stream the Company’s live music services. Licensing revenue is recognized when the Company satisfies its performance obligation by transferring control of the goods or services to its customers in an amount that reflects the consideration to which the Company expects to be entitled in exchange for those goods or services, which is typically when the live event has aired. Any license fees collected in advance of an event are deferred until the event airs. We report our licensing revenue on a gross basis as we act as the principal in the underlying transactions. Sponsorship Revenue Sponsorship revenue primarily consists of sales of sponsorship programs that provide sponsors with opportunities to reach the Company’s customers. Sponsorship revenue is recognized as the event airs. Any sponsorship fees collected in advance of the contract term (typically an event) are deferred until the event airs. The Company reports sponsorship revenue on a gross basis as the Company acts as the principal in the underlying transactions. Merchandising Revenue Revenue is recognized upon the transfer of control to the customer. The Company recognizes revenue and measures the transaction price net of taxes collected from customers and remitted to governmental authorities. Sales also include shipping and handling charges billed to customers, with the related freight costs included in cost of goods sold. Sales commissions are expensed as incurred and are recorded in sales and marketing expenses in the accompanying condensed consolidated statements of operations. The Company’s customer contracts do not one 30 60 September 30, 2024 2023 Ticket/Event Revenue Ticket/Event revenue is primarily from the sale of tickets and promoter fees earned from venues or other co-promoters under one Revenue from the promotion or production of an event is recognized at a point in time when the show occurs. Revenue collected in advance of the event is recorded as deferred revenue until the event occurs. Revenue collected from sponsorship agreements, which is not Revenue from the Company’s ticketing operations primarily consists of service fees charged at the time a ticket for an event is sold in either the primary or secondary markets, including both online pay-per-view ("PPV") tickets as well as ticket physically purchased through a ticket sale vendor. For primary tickets sold to the Company’s PPV and festival events the revenue for the associated ticket service charges collected in advance of the event is recorded as deferred revenue until the event occurs. For PPV arrangements that include multiple performance obligations, i.e. delivery of the online stream, sponsorships, digital meet and greet, or physical merchandise, the Company allocates the total contract consideration to each performance obligation using the standalone selling price. If the standalone selling price is not Net Income (Loss) Per Share Basic earnings (loss) per share is computed using the weighted-average number of common shares outstanding during the period adjusted to addback dividends (declared or cumulative undeclared) applicable to the Series A Preferred Stock. 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 Basic and diluted net income (loss) per share attributable to common stockholders is presented in conformity with the two two The treasury stock method is used to calculate the potentially dilutive effect of stock options and RSUs. The if-converted method is used to calculate the potentially dilutive effect of the Preferred Stock. In both methods, diluted net income (loss) attributable to common stockholders and diluted weighted-average shares outstanding are adjusted to account for the impact of the assumed issuance of potential common shares that are dilutive, subject to dilution sequencing rules. At September 30, 2024 2023 no The following table shows the calculation of basic and diluted earnings per share for the periods Series A Preferred Stock was outstanding: Three Months Ended Six Months Ended In thousands, except per share amounts September 30, 2024 September 30, 2023 September 30, 2024 September 30, 2023 Net loss attributed to LiveOne $ (1,859 ) $ (7,580 ) $ (3,029 ) $ (8,075 ) Deemed dividends upon redemption of Series A preferred stock - - (316 ) - Dividends on Series A preferred stock (390 ) (628 ) (768 ) (1,254 ) Net loss attributed to LiveOne $ (2,249 ) $ (8,208 ) $ (4,113 ) $ (9,329 ) Basic and diluted weighted average number of shares outstanding 94,658,182 87,222,168 94,605,055 87,097,201 Net loss per share – basic and diluted $ (0.02 ) $ (0.09 ) $ (0.04 ) $ (0.11 ) Cash, Cash Equivalents and Restricted Cash Cash and cash equivalents include all highly liquid investments with original maturities, when purchased, of three The following table provides amounts included in cash, cash equivalents and restricted cash presented in the Company’s condensed consolidated statements of cash flows for the periods ended September 30, 2024 March 31, 2024 September 30, 2024 March 31, 2024 Cash and cash equivalents $ 11,053 $ 6,987 Restricted cash 30 155 Total cash and cash equivalents and restricted cash $ 11,083 $ 7,142 Non- Controlling Interest The Company consolidates entities in which the Company has a controlling financial interest. The Company consolidates subsidiaries in which the Company holds, directly or indirectly, more than 50% third 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 September 30, 2024 March 31, 2024 Allowance for Credit Losses 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 customers and the nature of its membership receivables. At September 30, 2024 one September 30, 2023 one The Company’s accounts receivable at September 30, 2024 March 31, 2024 September 30, March 31, 2024 2024 Accounts receivable, gross $ 15,124 $ 14,260 Less: Allowance for credit losses (1,045 ) (1,055 ) Accounts receivable, net $ 14,079 $ 13,205 Inventories Inventories, principally raw materials awaiting final customization process, are stated at the lower of cost or net realizable value. Inventories are relieved on a first first The carrying value of inventories is reduced for any excess and obsolete inventory. Excess and obsolete reductions are determined based on currently available information, including the likely method of disposition, such as through sales to individual customers and liquidations, and the age of inventory. Goodwill and Indefinite-Lived Assets Goodwill represents the excess of the purchase consideration over the fair value of the net tangible and identifiable intangible assets acquired in a business combination and is carried at cost. Acquired trademarks and trade names are assessed as indefinite lived assets if there are no not may not January 1 Our annual goodwill impairment test is performed at the reporting unit level. As of March 31, 2024 September 30, 2024, first not not not six September 30, 2024 2023. no six September 30, 2024 not no not no not September 30, 2024, We test our acquired trademarks and trade names for possible impairment by applying the same process as for goodwill. In the instance when a qualitative test is not no six September 30, 2024. no six September 30, 2024 not not no not no not Intangible Assets with Finite Useful Lives The Company has certain finite-lived intangible assets that were initially recorded at their fair value at the time of acquisition. These intangible assets consist of Intellectual Property, Customer Relationships, Content Creator Relationships, Wholesale Relationships, Domain Names, Customer List, Capitalized Software Development Costs, and Non-compete Agreements resulting from business combinations. Intangible assets with finite useful lives are amortized using the straight-line method over their respective estimated useful lives, which are generally as follows: Intellectual Property (15 years), Customer, Content Creator and Wholesale Relationships (1-6 years), Domain Names, Customer Lists, and Software (5 years), Patents (15 years), and Non-Compete Agreements (3 years). The Company reviews all finite lived intangible assets for impairment when circumstances indicate that their carrying values may not not 360 three September 30, 2024 not no not no not none six September 30, 2024 2023, no three September 30, 2023. Concentration of Credit Risk The Company maintains cash balances at commercial banks. Cash balances commonly exceed the $250,000 not not Recently Adopted Accounting Pronouncements In November 2023, 2023 07, 280 2024 2023 07 April 1, 2024 not Recently Issued Accounting Pronouncements In December 2023, 2023 09, 740 2023 09” 2023 09 2023 09 first 2026. 2023 09 Other recent accounting pronouncements issued by the FASB, including its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the SEC did not not

Note 3 - Revenue

Note 3 - Revenue	6 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Revenue from Contract with Customer [Text Block]	Note 3 Revenue The following table represents a disaggregation of revenue from contracts with customers for the three September 30, 2024 2023 Three Months Ended Six Months Ended September 30, September 30, 2024 2023 2024 2023 Revenue Membership Services $ 19,477 $ 16,428 $ 38,326 $ 31,640 Advertising 12,309 10,732 25,383 21,516 Merchandising 808 1,259 1,963 2,999 Sponsorship and Licensing - 97 - 126 Ticket/Event - 12 - 14 Total Revenue $ 32,594 $ 28,528 $ 65,672 $ 56,295 For some contracts, the Company may not 606 10 50 14 not one For the three September 30, 2024 2023 one six September 30, 2024 2023 The following table summarizes the significant changes in the deferred revenue balances during the three September 30, 2024 Deferred Revenue Balance as of March 31, 2024 $ 728 Revenue recognized that was included in the contract liability at beginning of period (303 ) Increase due to cash received, excluding amounts recognized as revenue during the period 224 Balance as of September 30, 2024 $ 649

Note 4 - Property and Equipment

Note 4 - Property and Equipment	6 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	Note 4 Property and Equipment The Company’s property and equipment at September 30, 2024 March 31, 2024 September 30, March 31, 2024 2024 Property and equipment, net Computer, machinery, and software equipment $ 3,338 $ 6,564 Furniture and fixtures 561 556 Leasehold improvements 597 597 Capitalized internally developed software 19,773 18,109 Total property and equipment 24,269 25,826 Less accumulated depreciation and amortization (20,520 ) (22,180 ) Total property and equipment, net $ 3,749 $ 3,646 Depreciation expense was $0.8 million and $0.8 million for the three September 30, 2024 2023, six September 30, 2024 2023, six September 30, 2024

Note 5 - Goodwill and Intangibl

Note 5 - Goodwill and Intangible Assets	6 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Goodwill and Intangible Assets Disclosure [Text Block]	Note 5 Goodwill and Intangible Assets Goodwill The following table presents the changes in the carrying amount of goodwill for the six September 30, 2024 Goodwill Balance as of March 31, 2024 $ 23,379 Acquisitions - Impairment losses - Balance as of September 30, 2024 $ 23,379 Indefinite-Lived Intangible Assets The following table presents the changes in the carrying amount of indefinite-lived brand and trade names intangible assets that are only in the Company’s Audio Group operating segment for the three September 30, 2024 Tradenames Balance as of March 31, 2024 $ 4,637 Acquisitions - Impairment losses - Balance as of September 30, 2024 $ 4,637 Finite-Lived Intangible Assets The Company’s finite-lived intangible assets were as follows as of September 30, 2024 Gross Net Carrying Accumulated Carrying Value Amortization Value Software $ 19,281 $ 19,281 $ - Intellectual property (patents) 5,366 2,415 2,951 Customer relationships 6,570 6,570 - Content creator relationships 3,688 2,123 1,565 Domain names 523 214 309 Brand and trade names 1,071 490 581 Customer list 2,673 1,730 943 Total $ 39,172 $ 32,823 $ 6,349 The Company’s finite-lived intangible assets were as follows as of March 31, 2024 Gross Net Carrying Accumulated Carrying Value Amortization Value Software $ 19,281 $ 19,281 $ - Intellectual property (patents) 5,366 2,236 3,130 Customer relationships 6,570 6,570 - Content creator relationships 4,082 1,568 2,514 Domain names 523 190 333 Brand and trade names 1,071 439 632 Customer list 2,673 1,504 1,169 Total $ 39,566 $ 31,788 $ 7,778 Intangible assets are amortized over their estimated useful lives based on the pattern in which the economic benefits associated with the asset are expected to be consumed, which to date has approximated the straight-line method of amortization. The estimated useful lives for patents, customer relationships, domain names, brand and tradename and customer list are generally three 15 one two two five seven ten three four The Company’s amortization expense on its finite-lived intangible assets was $0.5 million and $0.5 million for the three September 30, 2024 2023, six September 30, 2024 2023, none six September 30, 2024 2023, six September 30, 2024 Finder's Agreement In September 2023, third third September 30, 2024 March 31, 2024 third third The Company expects to record amortization of intangible assets for fiscal years ending March 31, 2025 For Years Ending March 31, 2025 (remaining six months) $ 994 2026 1,762 2027 1,023 2028 508 2029 508 Thereafter 1,554 $ 6,349

Note 6 - Accounts Payable and A

Note 6 - Accounts Payable and Accrued Liabilities	6 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Accounts Payable and Accrued Liabilities Disclosure [Text Block]	Note 6 Accounts Payable and Accrued Liabilities Accounts payable and accrued liabilities at September 30, 2024 March 31, 2024 September 30, March 31, 2024 2024 Accounts payable $ 17,356 $ 15,154 Accrued liabilities 12,214 11,708 Lease liabilities, current 5 91 $ 29,575 $ 26,953

Note 7 - Notes Payable

Note 7 - Notes Payable	6 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Notes Payable [Text Block]	Note 7 Notes Payable Notes payable at September 30, 2024 March 31, 2024 September 30, March 31, 2024 2024 SBA loan $ 158 $ 160 Capchase loan 963 1,303 1,121 1,463 Less: Current portion of Notes payable (690 ) (692 ) Notes payable $ 431 $ 771 SBA Loan On June 17, 2020, 12 no Loan and Security Agreement In August 2023, February 4, 2026. September 30, 2024 Maturities of notes payables as of September 30, 2024 For Years Ending March 31, 2025 (remaining six months) $ 350 2026 627 2027 4 2028 4 2029 4 Thereafter 132 Total $ 1,121

Note 8 - PodcastOne Bridge Loan

Note 8 - PodcastOne Bridge Loan	6 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Debt Disclosure [Text Block]	Note 8 PodcastOne Bridge Loan PodcastOne ’ s Private Placement On July 15, 2022, “PC1 “PC1 PC1 “PC1 “PC1 PC1 one July 15, 2022, one three October 15, 2023 ( PC1 PC1 PC1 PC1 PC1 PC1 The Company also agreed (i) not no PC1 PC1 not February 15, 2023, March 15, 2023 April 15, 2023, PC1 PC1 tenth three PodcastOne further agreed to register the shares of its common stock issuable upon conversion of the PC1 PC1 not April 15, 2023, PC1 PC1 not July 15, 2023, PC1 PC1 not PC1 As part of the PC1 PC1 On September 8, 2023, PC1 Warrants The PC1 PC1 PC1 PC1 September 8, 2023, The fair value of the PC1 820 July 15, 2022 Expected dividend yield - % Expected stock-price volatility 88.88 % Risk-free interest rate 3.02 % Simulated share price $ 5.33 Exercise price $ 5.22 The fair value of the PC1 820 September 8, 2023 Expected dividend yield - % Expected stock-price volatility 71.10 % Risk-free interest rate 4.43 % Simulated share price $ 4.39 Exercise price $ 3.00 March 31, 2023 Expected dividend yield - % Expected stock-price volatility 71.50 % Risk-free interest rate 4.86 % Simulated share price $ 2.64 Exercise price $ 2.64 Total loss of $4.0 million for warrant liabilities accounted for as derivatives have been recorded in other expense for the six September 30, 2023, September 8, 2023 September 30, 2024 none Redemption Features The Company determined that the redemption features associated with the PC1 PC1 three 1 2 3 The fair value of the redemption features is measured in accordance with ASC 820 September 8, 2023 Simulations 100,000 Expected stock-price volatility 71.50 % Risk-free interest rate 4.86 % Conversion price $ 2.54 Stock price $ 2.64 The fair value of the Redemption Liability was none at September 30, 2023 PC1 September 30, 2023 six September 20, 2023. The resulting discount from the OID, underwriting fees, PC1 July 15, 2023, PC1 three six September 30, 2024 Interest expense with respect to the PC1 three six September 30, 2024 no PC1 During the six September 30, 2023, PC1 third September 30, 2023, PC1

Note 9 - Senior Secured Line of

Note 9 - Senior Secured Line of Credit	6 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Line of Credit [Text Block]	Note 9 Senior Secured Line of Credit On June 2, 2021, June 2, 2023. In July 2022, June 2024 Wall Street Journal Prime Rate September 30, 2024 The principal balance under the Revolving Credit Facility as of September 30, 2024 three September 30, 2024 2023 three September 30, 2024 2023 September 30, 2024 On September 8, 2023 August 22, 2023, first On May 31, 2024, 90 September 2024. Borrowings under the ABL Credit Facility are subject to certain covenants as set forth in the New Business Loan Agreement and bear interest at a rate equal to the prime rate not may In connection with the New Business Loan Agreement, the Company’s current Promissory Note, dated as of June 2, 2021, August 22, 2023 The principal balance under the ABL Credit Facility as of September 30, 2024 September 30, 2024

Note 10 - Related Party Transac

Note 10 - Related Party Transactions	6 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	Note 10 Related Party Transactions As of March 31, 2022, February 2023, September 30, 2024 April 2023 July 2023, On September 8, 2023, March 31, 2024 During the six September 30, 2024 March 31, 2024 During the six September 30, 2024 2023

Note 11 - Leases

Note 11 - Leases	6 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Lessee, Operating Leases [Text Block]	Note 11 Leases The Company leases a space at a location under a non-cancellable operating lease with a remaining lease term of one 2022 December 22, 2020, June 30, 2024. three September 30, 2024, three The Company leases several office locations with lease terms that are less than 12 three six September 30, 2024 2023 12 $0.2 three September 30, 2024 2023 six September 30, 2024 2023 Operating lease costs for the six September 30, 2024 2023 Six Months Ended Six Months Ended September 30, September 30, 2024 2023 Fixed rent cost $ 243 $ 392 Short term lease cost 110 70 Total operating lease cost $ 353 $ 462 Supplemental balance sheet information related to leases was as follows (in thousands): September 30, March 31, Operating leases 2024 2024 Operating lease right-of-use assets $ 117 $ 88 Operating lease liability, current $ 5 $ 91 Operating lease liability, noncurrent 114 - Total operating lease liabilities $ 119 $ 91 The operating lease right-of-use assets are included in other assets and current operating lease liabilities are included in accounts payable and accrued liabilities in the accompanying condensed consolidated balance sheets. Significant judgments Discount rate – the Company’s lease is discounted using the Company’s incremental borrowing rate of 8.5% as the rate implicit in the lease is not Options – the lease term is the minimum noncancelable period of the lease. The Company does not Lease and non-lease components – non-lease components were considered and determined not

Note 12 - Other Long-term Liabi

Note 12 - Other Long-term Liabilities	6 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Other Liabilities Disclosure [Text Block]	Note 12 Other Long-Term Liabilities Other long-term liabilities consisted of the following (in thousands): September 30, March 31, 2024 2024 Accrued royalties $ 7,118 $ 7,508 Accrued sales tax 1,842 1,706 Other long-term liabilities 357 140 Total other long-term liabilities $ 9,317 $ 9,354 The Company classified $7.1 million and $7.5 million of accrued royalties into long term based on contractual arrangements with the royalty holders as of September 30, 2024 March 31, 2024

Note 13 - Commitments and Conti

Note 13 - Commitments and Contingencies	6 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	Note 13 Commitments and Contingencies Contractual Obligations As of September 30, 2024 March 31, 2025 March 31, 2026, March 31, 2027 March 31, 2028. On a quarterly basis, the Company records the greater of the cumulative actual content acquisition costs incurred or the cumulative minimum guarantee based on forecasted usage for the minimum guarantee period. The minimum guarantee period of time is the period that the minimum guarantee relates to, as specified in each agreement, which may Several of the Company’s content acquisition agreements also include provisions related to the royalty payments and structures of those agreements relative to other content licensing arrangements, which, if triggered, could cause the Company’s payments under those agreements to escalate, which included payments to be made in common stock. In addition, record labels, publishers and performing rights organizations with whom the Company has entered into direct license agreements have the right to audit the Company’s content acquisition payments, and any such audit could result in disputes over whether the Company has paid the proper content acquisition costs. However, as of September 30, 2024 not On August 4, 2022, September 30, 2024 no not one March 31, 2024 2024" Employment Arrangements As of September 30, 2024 two 16 On August 28, 2023, two January 1, 2023. The Company’s CEO agreed to forgive his salary of $0.5 million per annum for the period from August 2021 December 31, 2022 September 30, 2024 not Legal Proceedings During the six September 30, 2023, third not 13 10 August 13, 2024. From time to time, the Company is involved in legal proceedings and other matters arising in connection with the conduct of its business activities. Many of these proceedings may not not

Note 14 - Employee Benefit Plan

Note 14 - Employee Benefit Plan	6 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Compensation and Employee Benefit Plans [Text Block]	Note 14 Employee Benefit Plan The Company sponsors a 401 “401 March 31, 2019, 401 401 first may 401 not three six September 30, 2024 2023

Note 15 - Stockholders' Deficit

Note 15 - Stockholders' Deficit	6 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Equity [Text Block]	Note 15 Stockholders Deficit Authorized Common Stock and Authority to Create Preferred Stock The Company has the authority to issue up to 510,000,000 shares, consisting of 500,000,000 shares of the Company’s common stock, $0.001 par value per share, and 10,000,000 shares of the Company’s preferred stock, $0.001 par value per share (the “preferred stock”). The Company may one no may not It is not may Stock Repurchase Program In December 2020, two November 2022, may no may not may six September 30, 2024 2023 Series A Preferred Stock The Series A Preferred Stock is convertible at any time at a Holder’s option into shares of the Company’s common stock, at a price of $2.10 per share of common stock, bears a dividend of 12% per annum, is perpetual and has no first 12 April 1, 2024 ( no The Company had the option (the “Optional Redemption Right”), on or before the Mandatory Redemption Date (as defined herein), to purchase up to $5,000,000 in aggregate of the then outstanding shares of Series A Preferred Stock held by the Harvest Funds at a cash redemption price per share of Series A Preferred Stock equal to the Stated Value (the “Redemption Price”). The Company was required on or before August 3, 2024 ( not Pursuant to the Exchange Agreements, the Company agreed that at any time that any of the shares of Series A Preferred Stock issued to the Harvest Funds are outstanding, (i) to directly or through its 100% 66% not not third not one one February 3, 2023 ( not February 3, 2023 five no In accordance with ASC 480, 18 not On the Effective Date, the Company entered into Letter Agreements (collectively, the “Agreements”) with (i) Harvest Small Cap Partners Master, Ltd. (“HSCPM”), (ii) Harvest Small Cap Partners, L.P. (“HSCP” and together with HSCPM, the “Harvest Funds”), and (iii) Trinad Capital Master Fund Ltd., a fund controlled by Mr. Ellin, the Company’s Chief Executive Officer, Chairman, director and principal stockholder (“Trinad Capital” and collectively with the Harvest Funds, the “Holders”), the holders of the Company’s Series A Perpetual Convertible Preferred Stock, par value $0.001 per share (the “Series A Preferred Stock”), with a stated value of $1,000 per share. Pursuant to the Agreements (i) the Holders converted approximately $11.4 million worth of shares of Series A Preferred Stock into shares of the Company’s common stock, at a price of $2.10 per share, as follows: HSCPM converted 5,602.09 shares of Series A Preferred Stock into 2,667,664 shares of the Company’s common stock, HSCP converted 2,397.91 shares of Series A Preferred Stock into 1,141,860 shares of the Company’s common stock, and Trinad Capital converted 3,395.09 shares of Series A Preferred Stock into 1,616,709 shares of the Company’s common stock (collectively, the “Shares”), and (ii) HSCPM, HSCP and Trinad Capital received 910,340, 389,660 and 535,399 three $10.0 260, six September 30, 2024 x The change in fair value of the embedded derivative included in the statement of earnings was a loss of $0.5 million for the six September 30, 2024 In accordance with ASC 480, not not 815. not Each share of Series A Preferred Stock is entitled to receive cumulative dividends payable at a rate per annum of 12% of the Series A Stated Value. During the six September 30, 2024 2023 2016 The Company’s board of directors and stockholders approved the Company’s 2016 “2016 September 17, 2020, 2016 June 30, 2021. 2016 not 162 1986, 2016 2016 The Company recognized share-based compensation expense of $2.3 million and $0.9 million during the three September 30, 2024 2023 six September 30, 2024 2023 none three six September 30, 2024 2023 PodcastOne 2022 On December 15, 2022, 2022 “2022 2022 not 162 2022 2022 As of September 30, 2024 2022 September 30, 2024 September 30, 2024 Non- Controlling Interest On September 8, 2023, 810, PC1 March 31, 2024 PC1 March 31, 2024 September 30, 2024

Note 16 - Business Segments and

Note 16 - Business Segments and Geographic Reporting	6 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	Note 16 Business Segments and Geographic Reporting The Company determined its operating segments in accordance with ASC 280, 280” Beginning in the second 2024, three three The Company’s three Customers The Company has one 10% three September 30, 2024 2023 six September 30, 2024 2023 September 30, 2024 March 31, 2024 Segment and Geographic Information The Company’s operations are 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, of which $0.3 million resides in PodcastOne, $3.1 million in Slacker and $0.4 million is attributed to our Media Operations. We manage our working capital on a consolidated basis. Accordingly, segment assets are not not The following tables present the results of operations for our reportable segments for the three six September 30, 2024 2023 Three months ended September 30, 2024 Corporate PodcastOne Slacker Media expenses Total Revenue $ 12,154 $ 19,558 $ 882 $ - $ 32,594 Net income (loss) $ (1,669 ) $ 3,866 $ (1,687 ) $ (2,827 ) $ (2,317 ) Three months ended September 30, 2023 Corporate PodcastOne Slacker Media expenses Total Revenue $ 10,516 $ 16,417 $ 1,595 $ - $ 28,528 Net income (loss) $ (10,873 ) $ 2,250 $ 3,168 $ (2,472 ) $ (7,927 ) Six months ended September 30, 2024 Corporate PodcastOne Slacker Media expenses Total Revenue $ 25,312 $ 38,262 $ 2,098 $ - $ 65,672 Net income (loss) $ (3,035 ) $ 7,218 $ (3,078 ) $ (4,980 ) $ (3,875 ) Six months ended September 30, 2023 Corporate PodcastOne Slacker Media expenses Total Revenue $ 21,153 $ 31,493 $ 3,649 $ - $ 56,295 Net income (loss) $ (11,083 ) $ 5,831 $ 2,392 $ (5,562 ) $ (8,422 ) Geographic Information 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.

Note 17 - Fair Value Measuremen

Note 17 - Fair Value Measurements	6 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Fair Value Disclosures [Text Block]	Note 17 Fair Value Measurements The following table presents the fair value of the Company’s financial liabilities that are measured at fair value on a recurring basis (in thousands): March 31, 2024 Fair Hierarchy Level Value Level 1 Level 2 Level 3 Assets: Prepaid expenses - common stock issued subject to market adjustment at settlement $ - $ - $ - $ - Total $ - $ - $ - $ - Liabilities: Bifurcated embedded derivative on Series A Preferred Stock $ 607 $ - $ - $ 607 $ 607 $ - $ - $ 607 The following table presents a reconciliation of the Company’s financial liabilities that are measured at Level 3 Amount Balance as of March 31, 2024 $ 607 Change in fair value of bifurcated embedded derivatives, reported in earnings (607 ) Balance as of September 30, 2024 $ -

Note 18 - Subsequent Events

Note 18 - Subsequent Events	6 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Subsequent Events [Text Block]	Note 18 Subsequent Events On October 1, 2024, December 1, 2024, no first On November 1, 2024,

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Sep. 30, 2024
Insider Trading Arr Line Items
Rule 10b5-1 Arrangement Adopted [Flag]	false
Non-Rule 10b5-1 Arrangement Adopted [Flag]	false
Rule 10b5-1 Arrangement Terminated [Flag]	false
Non-Rule 10b5-1 Arrangement Terminated [Flag]	false

Significant Accounting Policies

Significant Accounting Policies (Policies)	6 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
Use of Estimates, Policy [Policy Text Block]	Use of Estimates The preparation of the Company’s condensed 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 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 and the related purchase price allocation, useful lives and impairment of property and equipment, intangible assets, goodwill and other assets, inventory calculations and reserves, the fair value of the Company’s equity-based compensation awards and convertible debt and debenture instruments, fair values of derivatives, and 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. There is a reasonable possibility that actual results could differ from those estimates and such differences could be material to the financial position and results of operations, specifically in assessing when the collectability of revenue related consideration is probable, and the impairment assessment of goodwill, indefinite lived assets or long-lived assets that are depreciated or amortized.
Segment Reporting, Policy [Policy Text Block]	Segment Reporting The Company presents the financial statements by segment in accordance with ASC Topic No. 280, 280” three
Revenue [Policy Text Block]	Revenue Recognition Policy The Company accounts for a contract with a customer when an approved contract exists, the rights of the parties are identified, payment terms are identified, the contract has commercial substance and the collectability of substantially all of the consideration is probable. Revenue is recognized when the Company satisfies its obligation by transferring control of the goods or services to its customers in an amount that reflects the consideration to which the Company expects to be entitled in exchange for those goods or services. The Company uses the expected value method to estimate the value of variable consideration on advertising and with original equipment manufacturer contracts to include in the transaction price and reflect changes to such estimates in periods in which they occur. Variable consideration for these services is allocated to and recognized over the related time period such advertising and membership services are rendered as the amounts reflect the consideration the Company is entitled to and relate specifically to the Company’s efforts to satisfy its performance obligation. The amount of variable consideration included in revenue is limited to the extent that it is probable that the amount will not Practical Expedients The Company elected the practical expedient and recognized the incremental costs of obtaining a contract, if any, as an expense when incurred if the amortization period of the asset that would have been recognized is one Gross Versus Net Revenue Recognition The Company reports revenue on a gross or net basis based on management’s assessment of whether the Company acts as a principal or agent in the transaction and is evaluated on a transaction by transaction basis. To the extent the Company acts as the principal, revenue is reported on a gross basis net of any sales tax from customers, when applicable. The determination of whether the Company acts as a principal or an agent in a transaction is based on an evaluation of whether the Company controls the good or service prior to transfer to the customer. Where applicable, the Company has determined that it acts as the principal in all of its membership service, sponsorship, and merchandising streams and may The Company’s revenue is principally derived from the following services: Membership Services Membership services revenue substantially consist of monthly to annual recurring membership fees, which are primarily paid in advance by credit card or through direct billings arrangements. The Company defers the portions of monthly to annual recurring membership fees collected in advance and recognizes them in the period earned. Membership revenue is recognized in the period of services rendered. The Company’s membership revenue consists of performance obligations that are satisfied over time. This has been determined based on the fact that the nature of services offered are membership based where the customer simultaneously receives and consumes the benefit of the services provided regardless of whether the customer uses the services or not. Membership Services consist of: Direct member, mobile service provider and mobile app services The Company generates revenue for membership services on both a direct basis and through memberships sold through certain third 30 Third-Party Original Equipment Manufacturers The Company generates revenue for membership services through memberships sold through a third 30 Advertising Revenue Advertising revenue primarily consist of revenues generated from the sale of audio, video, and display advertising space to third third From time to time the Company enters into barter transactions involving advertising provided in exchange for goods and services. Revenue from barter transactions is recognized ratably over time based on the terms of the contract as delivery of impressions is performed on a consistent basis. Services received are charged to expense in the same manner. Barter revenue for the three September 30, 2024 2023 six September 30, 2024 2023 Licensing Revenue Licensing revenue primarily consists of sales of licensing rights to digitally stream the Company’s live music services. Licensing revenue is recognized when the Company satisfies its performance obligation by transferring control of the goods or services to its customers in an amount that reflects the consideration to which the Company expects to be entitled in exchange for those goods or services, which is typically when the live event has aired. Any license fees collected in advance of an event are deferred until the event airs. We report our licensing revenue on a gross basis as we act as the principal in the underlying transactions. Sponsorship Revenue Sponsorship revenue primarily consists of sales of sponsorship programs that provide sponsors with opportunities to reach the Company’s customers. Sponsorship revenue is recognized as the event airs. Any sponsorship fees collected in advance of the contract term (typically an event) are deferred until the event airs. The Company reports sponsorship revenue on a gross basis as the Company acts as the principal in the underlying transactions. Merchandising Revenue Revenue is recognized upon the transfer of control to the customer. The Company recognizes revenue and measures the transaction price net of taxes collected from customers and remitted to governmental authorities. Sales also include shipping and handling charges billed to customers, with the related freight costs included in cost of goods sold. Sales commissions are expensed as incurred and are recorded in sales and marketing expenses in the accompanying condensed consolidated statements of operations. The Company’s customer contracts do not one 30 60 September 30, 2024 2023 Ticket/Event Revenue Ticket/Event revenue is primarily from the sale of tickets and promoter fees earned from venues or other co-promoters under one Revenue from the promotion or production of an event is recognized at a point in time when the show occurs. Revenue collected in advance of the event is recorded as deferred revenue until the event occurs. Revenue collected from sponsorship agreements, which is not Revenue from the Company’s ticketing operations primarily consists of service fees charged at the time a ticket for an event is sold in either the primary or secondary markets, including both online pay-per-view ("PPV") tickets as well as ticket physically purchased through a ticket sale vendor. For primary tickets sold to the Company’s PPV and festival events the revenue for the associated ticket service charges collected in advance of the event is recorded as deferred revenue until the event occurs. For PPV arrangements that include multiple performance obligations, i.e. delivery of the online stream, sponsorships, digital meet and greet, or physical merchandise, the Company allocates the total contract consideration to each performance obligation using the standalone selling price. If the standalone selling price is not
Earnings Per Share, Policy [Policy Text Block]	Net Income (Loss) Per Share Basic earnings (loss) per share is computed using the weighted-average number of common shares outstanding during the period adjusted to addback dividends (declared or cumulative undeclared) applicable to the Series A Preferred Stock. 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 Basic and diluted net income (loss) per share attributable to common stockholders is presented in conformity with the two two The treasury stock method is used to calculate the potentially dilutive effect of stock options and RSUs. The if-converted method is used to calculate the potentially dilutive effect of the Preferred Stock. In both methods, diluted net income (loss) attributable to common stockholders and diluted weighted-average shares outstanding are adjusted to account for the impact of the assumed issuance of potential common shares that are dilutive, subject to dilution sequencing rules. At September 30, 2024 2023 no The following table shows the calculation of basic and diluted earnings per share for the periods Series A Preferred Stock was outstanding: Three Months Ended Six Months Ended In thousands, except per share amounts September 30, 2024 September 30, 2023 September 30, 2024 September 30, 2023 Net loss attributed to LiveOne $ (1,859 ) $ (7,580 ) $ (3,029 ) $ (8,075 ) Deemed dividends upon redemption of Series A preferred stock - - (316 ) - Dividends on Series A preferred stock (390 ) (628 ) (768 ) (1,254 ) Net loss attributed to LiveOne $ (2,249 ) $ (8,208 ) $ (4,113 ) $ (9,329 ) Basic and diluted weighted average number of shares outstanding 94,658,182 87,222,168 94,605,055 87,097,201 Net loss per share – basic and diluted $ (0.02 ) $ (0.09 ) $ (0.04 ) $ (0.11 )
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash, Cash Equivalents and Restricted Cash Cash and cash equivalents include all highly liquid investments with original maturities, when purchased, of three The following table provides amounts included in cash, cash equivalents and restricted cash presented in the Company’s condensed consolidated statements of cash flows for the periods ended September 30, 2024 March 31, 2024 September 30, 2024 March 31, 2024 Cash and cash equivalents $ 11,053 $ 6,987 Restricted cash 30 155 Total cash and cash equivalents and restricted cash $ 11,083 $ 7,142
Noncontrolling Interest [Policy Text Block]	Non- Controlling Interest The Company consolidates entities in which the Company has a controlling financial interest. The Company consolidates subsidiaries in which the Company holds, directly or indirectly, more than 50% third
Cash and Cash Equivalents, Restricted Cash and Cash Equivalents, Policy [Policy Text Block]	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 September 30, 2024 March 31, 2024
Credit Loss, Financial Instrument [Policy Text Block]	Allowance for Credit Losses 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 customers and the nature of its membership receivables. At September 30, 2024 one September 30, 2023 one The Company’s accounts receivable at September 30, 2024 March 31, 2024 September 30, March 31, 2024 2024 Accounts receivable, gross $ 15,124 $ 14,260 Less: Allowance for credit losses (1,045 ) (1,055 ) Accounts receivable, net $ 14,079 $ 13,205
Inventory, Policy [Policy Text Block]	Inventories Inventories, principally raw materials awaiting final customization process, are stated at the lower of cost or net realizable value. Inventories are relieved on a first first The carrying value of inventories is reduced for any excess and obsolete inventory. Excess and obsolete reductions are determined based on currently available information, including the likely method of disposition, such as through sales to individual customers and liquidations, and the age of inventory.
Goodwill and Intangible Assets, Policy [Policy Text Block]	Goodwill and Indefinite-Lived Assets Goodwill represents the excess of the purchase consideration over the fair value of the net tangible and identifiable intangible assets acquired in a business combination and is carried at cost. Acquired trademarks and trade names are assessed as indefinite lived assets if there are no not may not January 1 Our annual goodwill impairment test is performed at the reporting unit level. As of March 31, 2024 September 30, 2024, first not not not six September 30, 2024 2023. no six September 30, 2024 not no not no not September 30, 2024, We test our acquired trademarks and trade names for possible impairment by applying the same process as for goodwill. In the instance when a qualitative test is not no six September 30, 2024. no six September 30, 2024 not not no not no not
Intangible Assets, Finite-Lived, Policy [Policy Text Block]	Intangible Assets with Finite Useful Lives The Company has certain finite-lived intangible assets that were initially recorded at their fair value at the time of acquisition. These intangible assets consist of Intellectual Property, Customer Relationships, Content Creator Relationships, Wholesale Relationships, Domain Names, Customer List, Capitalized Software Development Costs, and Non-compete Agreements resulting from business combinations. Intangible assets with finite useful lives are amortized using the straight-line method over their respective estimated useful lives, which are generally as follows: Intellectual Property (15 years), Customer, Content Creator and Wholesale Relationships (1-6 years), Domain Names, Customer Lists, and Software (5 years), Patents (15 years), and Non-Compete Agreements (3 years). The Company reviews all finite lived intangible assets for impairment when circumstances indicate that their carrying values may not not 360 three September 30, 2024 not no not no not none six September 30, 2024 2023, no three September 30, 2023.
Concentration Risk, Credit Risk, Policy [Policy Text Block]	Concentration of Credit Risk The Company maintains cash balances at commercial banks. Cash balances commonly exceed the $250,000 not not
New Accounting Pronouncements, Policy [Policy Text Block]	Recently Adopted Accounting Pronouncements In November 2023, 2023 07, 280 2024 2023 07 April 1, 2024 not Recently Issued Accounting Pronouncements In December 2023, 2023 09, 740 2023 09” 2023 09 2023 09 first 2026. 2023 09 Other recent accounting pronouncements issued by the FASB, including its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the SEC did not not

Note 2 - Summary of Significa_2

Note 2 - Summary of Significant Accounting Policies (Tables)	6 Months Ended
	Sep. 30, 2024
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Three Months Ended Six Months Ended In thousands, except per share amounts September 30, 2024 September 30, 2023 September 30, 2024 September 30, 2023 Net loss attributed to LiveOne $ (1,859 ) $ (7,580 ) $ (3,029 ) $ (8,075 ) Deemed dividends upon redemption of Series A preferred stock - - (316 ) - Dividends on Series A preferred stock (390 ) (628 ) (768 ) (1,254 ) Net loss attributed to LiveOne $ (2,249 ) $ (8,208 ) $ (4,113 ) $ (9,329 ) Basic and diluted weighted average number of shares outstanding 94,658,182 87,222,168 94,605,055 87,097,201 Net loss per share – basic and diluted $ (0.02 ) $ (0.09 ) $ (0.04 ) $ (0.11 )
Schedule of Cash and Cash Equivalents [Table Text Block]	September 30, 2024 March 31, 2024 Cash and cash equivalents $ 11,053 $ 6,987 Restricted cash 30 155 Total cash and cash equivalents and restricted cash $ 11,083 $ 7,142
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	September 30, March 31, 2024 2024 Accounts receivable, gross $ 15,124 $ 14,260 Less: Allowance for credit losses (1,045 ) (1,055 ) Accounts receivable, net $ 14,079 $ 13,205

Note 3 - Revenue (Tables)

Note 3 - Revenue (Tables)	6 Months Ended
	Sep. 30, 2024
Notes Tables
Disaggregation of Revenue [Table Text Block]	Three Months Ended Six Months Ended September 30, September 30, 2024 2023 2024 2023 Revenue Membership Services $ 19,477 $ 16,428 $ 38,326 $ 31,640 Advertising 12,309 10,732 25,383 21,516 Merchandising 808 1,259 1,963 2,999 Sponsorship and Licensing - 97 - 126 Ticket/Event - 12 - 14 Total Revenue $ 32,594 $ 28,528 $ 65,672 $ 56,295
Contract with Customer, Contract Asset, Contract Liability, and Receivable [Table Text Block]	Deferred Revenue Balance as of March 31, 2024 $ 728 Revenue recognized that was included in the contract liability at beginning of period (303 ) Increase due to cash received, excluding amounts recognized as revenue during the period 224 Balance as of September 30, 2024 $ 649

Note 4 - Property and Equipme_2

Note 4 - Property and Equipment (Tables)	6 Months Ended
	Sep. 30, 2024
Notes Tables
Property, Plant and Equipment [Table Text Block]	September 30, March 31, 2024 2024 Property and equipment, net Computer, machinery, and software equipment $ 3,338 $ 6,564 Furniture and fixtures 561 556 Leasehold improvements 597 597 Capitalized internally developed software 19,773 18,109 Total property and equipment 24,269 25,826 Less accumulated depreciation and amortization (20,520 ) (22,180 ) Total property and equipment, net $ 3,749 $ 3,646

Note 5 - Goodwill and Intangi_2

Note 5 - Goodwill and Intangible Assets (Tables)	6 Months Ended
	Sep. 30, 2024
Notes Tables
Schedule of Goodwill [Table Text Block]	Goodwill Balance as of March 31, 2024 $ 23,379 Acquisitions - Impairment losses - Balance as of September 30, 2024 $ 23,379
Schedule of Indefinite-Lived Intangible Assets [Table Text Block]	Tradenames Balance as of March 31, 2024 $ 4,637 Acquisitions - Impairment losses - Balance as of September 30, 2024 $ 4,637
Schedule of Finite-Lived Intangible Assets [Table Text Block]	Gross Net Carrying Accumulated Carrying Value Amortization Value Software $ 19,281 $ 19,281 $ - Intellectual property (patents) 5,366 2,415 2,951 Customer relationships 6,570 6,570 - Content creator relationships 3,688 2,123 1,565 Domain names 523 214 309 Brand and trade names 1,071 490 581 Customer list 2,673 1,730 943 Total $ 39,172 $ 32,823 $ 6,349 Gross Net Carrying Accumulated Carrying Value Amortization Value Software $ 19,281 $ 19,281 $ - Intellectual property (patents) 5,366 2,236 3,130 Customer relationships 6,570 6,570 - Content creator relationships 4,082 1,568 2,514 Domain names 523 190 333 Brand and trade names 1,071 439 632 Customer list 2,673 1,504 1,169 Total $ 39,566 $ 31,788 $ 7,778
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	For Years Ending March 31, 2025 (remaining six months) $ 994 2026 1,762 2027 1,023 2028 508 2029 508 Thereafter 1,554 $ 6,349

Note 6 - Accounts Payable and_2

Note 6 - Accounts Payable and Accrued Liabilities (Tables)	6 Months Ended
	Sep. 30, 2024
Notes Tables
Schedule of Accounts Payable and Accrued Liabilities [Table Text Block]	September 30, March 31, 2024 2024 Accounts payable $ 17,356 $ 15,154 Accrued liabilities 12,214 11,708 Lease liabilities, current 5 91 $ 29,575 $ 26,953

Note 7 - Notes Payable (Tables)

Note 7 - Notes Payable (Tables)	6 Months Ended
	Sep. 30, 2024
Notes Tables
Schedule of Debt [Table Text Block]	September 30, March 31, 2024 2024 SBA loan $ 158 $ 160 Capchase loan 963 1,303 1,121 1,463 Less: Current portion of Notes payable (690 ) (692 ) Notes payable $ 431 $ 771
Schedule of Maturities of Long-Term Debt [Table Text Block]	For Years Ending March 31, 2025 (remaining six months) $ 350 2026 627 2027 4 2028 4 2029 4 Thereafter 132 Total $ 1,121

Note 8 - PodcastOne Bridge Lo_2

Note 8 - PodcastOne Bridge Loan (Tables)	6 Months Ended
	Sep. 30, 2024
Notes Tables
Fair Value, Assets and Liabilities Measured on Nonrecurring Basis, Valuation Techniques [Table Text Block]	July 15, 2022 Expected dividend yield - % Expected stock-price volatility 88.88 % Risk-free interest rate 3.02 % Simulated share price $ 5.33 Exercise price $ 5.22 September 8, 2023 Expected dividend yield - % Expected stock-price volatility 71.10 % Risk-free interest rate 4.43 % Simulated share price $ 4.39 Exercise price $ 3.00 March 31, 2023 Expected dividend yield - % Expected stock-price volatility 71.50 % Risk-free interest rate 4.86 % Simulated share price $ 2.64 Exercise price $ 2.64 September 8, 2023 Simulations 100,000 Expected stock-price volatility 71.50 % Risk-free interest rate 4.86 % Conversion price $ 2.54 Stock price $ 2.64

Note 11 - Leases (Tables)

Note 11 - Leases (Tables)	6 Months Ended
	Sep. 30, 2024
Notes Tables
Lease, Cost [Table Text Block]	Six Months Ended Six Months Ended September 30, September 30, 2024 2023 Fixed rent cost $ 243 $ 392 Short term lease cost 110 70 Total operating lease cost $ 353 $ 462 September 30, March 31, Operating leases 2024 2024 Operating lease right-of-use assets $ 117 $ 88 Operating lease liability, current $ 5 $ 91 Operating lease liability, noncurrent 114 - Total operating lease liabilities $ 119 $ 91

Note 12 - Other Long-term Lia_2

Note 12 - Other Long-term Liabilities (Tables)	6 Months Ended
	Sep. 30, 2024
Notes Tables
Other Liabilities [Table Text Block]	September 30, March 31, 2024 2024 Accrued royalties $ 7,118 $ 7,508 Accrued sales tax 1,842 1,706 Other long-term liabilities 357 140 Total other long-term liabilities $ 9,317 $ 9,354

Note 16 - Business Segments a_2

Note 16 - Business Segments and Geographic Reporting (Tables)	6 Months Ended
	Sep. 30, 2024
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Three months ended September 30, 2024 Corporate PodcastOne Slacker Media expenses Total Revenue $ 12,154 $ 19,558 $ 882 $ - $ 32,594 Net income (loss) $ (1,669 ) $ 3,866 $ (1,687 ) $ (2,827 ) $ (2,317 ) Three months ended September 30, 2023 Corporate PodcastOne Slacker Media expenses Total Revenue $ 10,516 $ 16,417 $ 1,595 $ - $ 28,528 Net income (loss) $ (10,873 ) $ 2,250 $ 3,168 $ (2,472 ) $ (7,927 ) Six months ended September 30, 2024 Corporate PodcastOne Slacker Media expenses Total Revenue $ 25,312 $ 38,262 $ 2,098 $ - $ 65,672 Net income (loss) $ (3,035 ) $ 7,218 $ (3,078 ) $ (4,980 ) $ (3,875 ) Six months ended September 30, 2023 Corporate PodcastOne Slacker Media expenses Total Revenue $ 21,153 $ 31,493 $ 3,649 $ - $ 56,295 Net income (loss) $ (11,083 ) $ 5,831 $ 2,392 $ (5,562 ) $ (8,422 )

Note 17 - Fair Value Measurem_2

Note 17 - Fair Value Measurements (Tables)	6 Months Ended
	Sep. 30, 2024
Notes Tables
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]	March 31, 2024 Fair Hierarchy Level Value Level 1 Level 2 Level 3 Assets: Prepaid expenses - common stock issued subject to market adjustment at settlement $ - $ - $ - $ - Total $ - $ - $ - $ - Liabilities: Bifurcated embedded derivative on Series A Preferred Stock $ 607 $ - $ - $ 607 $ 607 $ - $ - $ 607
Fair Value, Liabilities Measured on Recurring Basis [Table Text Block]	Amount Balance as of March 31, 2024 $ 607 Change in fair value of bifurcated embedded derivatives, reported in earnings (607 ) Balance as of September 30, 2024 $ -

Note 1 - Organization and Bas_2

Note 1 - Organization and Basis of Presentation (Details Textual) - USD ($) $ in Thousands	3 Months Ended			6 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	May 14, 2024	Mar. 31, 2024
Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents	$ 11,083			$ 11,083			$ 7,142
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	(2,317)	$ (1,557)	$ (7,927)	(3,875)	$ (8,422)
Net Cash Provided by (Used in) Operating Activities				7,114	$ (45)
Working Capital	22,300			22,300
Potential Financing Amount	$ 150,000			$ 150,000
Roth Capital [Member]
Sale of Stocks, Maximum Amount Authorized to Sell						$ 25,000

Note 2 - Summary of Significa_3

Note 2 - Summary of Significant Accounting Policies (Details Textual)	3 Months Ended		6 Months Ended		12 Months Ended
	Sep. 30, 2024 USD ($) shares	Sep. 30, 2023 USD ($) shares	Sep. 30, 2024 USD ($) shares	Sep. 30, 2023 USD ($) shares	Mar. 31, 2024 USD ($)
Revenue from Contract with Customer, Excluding Assessed Tax	$ 32,594,000	$ 28,528,000	$ 65,672,000	$ 56,295,000
Customer Refund Liability, Current	$ 100,000	$ 100,000	$ 100,000	$ 100,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number (in shares) | shares	2,251,667	2,281,667	2,251,667	2,281,667
Restricted Cash, Current	$ 30,000		$ 30,000		$ 155,000
Number of Operating Segments			3		3
Goodwill, Impairment Loss			$ 0	$ 0
Goodwill	23,379,000		23,379,000		$ 23,379,000
Impairment of Intangible Assets, Finite-Lived	$ 0	$ 0	$ 176,000	$ 0
Intellectual Property [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	15 years		15 years
Computer Software, Intangible Asset [Member] | Minimum [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	1 year		1 year
Computer Software, Intangible Asset [Member] | Maximum [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	6 years		6 years
Domain Names, Customer Lists, and Software [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	5 years		5 years
Patents [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	15 years		15 years
Patents [Member] | Maximum [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	15 years		15 years
Noncompete Agreements [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	3 years		3 years
Slacker [Member]
Goodwill	$ 9,700,000		$ 9,700,000
Customer Concentration Risk [Member] | Accounts Receivable [Member]
Number of Major Customers			1	1
Customer Concentration Risk [Member] | Accounts Receivable [Member] | One Customer [Member]
Concentration Risk, Percentage			45%	29%
Common Stock Warrants [Member]
Class of Warrant or Right, Outstanding (in shares) | shares	4,949,399	0	4,949,399	0
Restricted Stock Units (RSUs) [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Outstanding, Number (in shares) | shares	1,726,237	2,874,855	1,726,237	2,874,855
Barter Transactions [Member]
Revenue from Contract with Customer, Excluding Assessed Tax	$ 6,000,000	$ 3,600,000	$ 12,000,000	$ 7,700,000

Note 2 - Summary of Significa_4

Note 2 - Summary of Significant Accounting Policies - Schedule of Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Net loss attributed to LiveOne	$ (1,859)	$ (7,580)	$ (3,029)	$ (8,075)
Deemed dividends upon redemption of Series A preferred stock	0	0	(316)	0
Dividends on Series A preferred stock	(390)	(628)	(768)	(1,254)
Net loss attributed to LiveOne	$ (2,249)	$ (8,208)	$ (4,113)	$ (9,329)
Basic and diluted weighted average number of shares outstanding (in shares)	94,658,182	87,222,168	94,605,055	87,097,201
Net loss per share – basic and diluted (in dollars per share)	$ (0.02)	$ (0.09)	$ (0.04)	$ (0.11)

Note 2 - Summary of Significa_5

Note 2 - Summary of Significant Accounting Policies - Schedule of Cash and Cash Equivalents (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Mar. 31, 2024
Cash and cash equivalents	$ 11,053	$ 6,987
Restricted cash	30	155
Total cash and cash equivalents and restricted cash	$ 11,083	$ 7,142

Note 2 - Summary of Significa_6

Note 2 - Summary of Significant Accounting Policies - Schedule of Accounts Receivable (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Mar. 31, 2024
Accounts receivable, gross	$ 15,124	$ 14,260
Less: Allowance for credit losses	(1,045)	(1,055)
Accounts receivable, net	$ 14,079	$ 13,205

Note 3 - Revenue (Details Textu

Note 3 - Revenue (Details Textual) - Customer Concentration Risk [Member] - Revenue Benchmark [Member]	3 Months Ended		6 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Number of Major Customers	1	1
One Customer [Member]
Number of Major Customers			1	1
Concentration Risk, Percentage	57%	51%	55%	51%

Note 3 - Revenue - Disaggregati

Note 3 - Revenue - Disaggregation of Revenues (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Total Revenue	$ 32,594	$ 28,528	$ 65,672	$ 56,295
Membership Services [Member]
Total Revenue	19,477	16,428	38,326	31,640
Advertising [Member]
Total Revenue	12,309	10,732	25,383	21,516
Merchandising Revenue [Member]
Total Revenue	808	1,259	1,963	2,999
Sponsorship and Licensing [Member]
Total Revenue	0	97	0	126
Ticket or Event Revenue [Member]
Total Revenue	$ 0	$ 12	$ 0	$ 14

Note 3 - Revenue - Schedule of

Note 3 - Revenue - Schedule of Deferred Revenue (Details) $ in Thousands	3 Months Ended
	Sep. 30, 2024 USD ($)
Balance	$ 728
Revenue recognized that was included in the contract liability at beginning of period	(303)
Increase due to cash received, excluding amounts recognized as revenue during the period	224
Balance	$ 649

Note 4 - Property and Equipme_3

Note 4 - Property and Equipment (Details Textual) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Depreciation	$ 0.8	$ 0.8	$ 1.6	$ 1.6
Equipment [Member]
Property, Plant and Equipment, Disposals			$ 3.3

Note 4 - Property and Equipme_4

Note 4 - Property and Equipment - Schedule of Property and Equipment (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Mar. 31, 2024
Total property and equipment	$ 24,269	$ 25,826
Less accumulated depreciation and amortization	(20,520)	(22,180)
Total property and equipment, net	3,749	3,646
Computer Equipment [Member]
Total property and equipment	3,338	6,564
Furniture and Fixtures [Member]
Total property and equipment	561	556
Leasehold Improvements [Member]
Total property and equipment	597	597
Software and Software Development Costs [Member]
Total property and equipment	$ 19,773	$ 18,109

Note 5 - Goodwill and Intangi_3

Note 5 - Goodwill and Intangible Assets (Details Textual) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Mar. 31, 2024
Amortization of Intangible Assets	$ 542	$ 452	$ 1,134	$ 699
Impairment of Intangible Assets (Excluding Goodwill)	0	$ 0	176	$ 0
Intangible Assets, Net (Excluding Goodwill)	10,986		10,986		$ 12,415
Cost Capitalized to Content Creator Relationship Intangibles [Member]
Shares Issued, Price Per Share (in dollars per share)		$ 8		$ 8
Intangible Assets, Net (Excluding Goodwill)	$ 3,200		3,200		$ 3,200
Payments for Capitalized Prepayments With Stock			$ 1,800
Patents [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	15 years		15 years
Patents [Member] | Maximum [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	15 years		15 years
Content Creator Relationships [Member] | Maximum [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	2 years		2 years
Content Creator Relationships [Member] | Minimum [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	1 year		1 year
Domain Names [Member] | Maximum [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	5 years		5 years
Domain Names [Member] | Minimum [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	2 years		2 years
Trade Names [Member] | Maximum [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	10 years		10 years
Trade Names [Member] | Minimum [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	7 years		7 years
Customer Lists [Member] | Maximum [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	4 years		4 years
Customer Lists [Member] | Minimum [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	3 years		3 years

Note 5 - Goodwill and Intangi_4

Note 5 - Goodwill and Intangible Assets - Schedule of Goodwill (Details) - USD ($) $ in Thousands	6 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Balance	$ 23,379
Acquisitions	0
Impairment losses	0	$ 0
Balance	$ 23,379

Note 5 - Goodwill and Intangi_5

Note 5 - Goodwill and Intangible Assets - Schedule of Indefinite Lived Intangible Assets (Details) - Trade Names [Member] $ in Thousands	3 Months Ended
	Sep. 30, 2024 USD ($)
Balance	$ 4,637
Acquisitions	0
Impairment losses	0
Balance	$ 4,637

Note 5 - Goodwill and Intangi_6

Note 5 - Goodwill and Intangible Assets - Schedule of Finite-lived Intangible Assets (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Mar. 31, 2024
Finite lived intangible assets, gross	$ 39,172	$ 39,566
Finite lived intangible assets, accumulated amortization	32,823	31,788
Finite lived intangible assets, net	6,349	7,778
Computer Software, Intangible Asset [Member]
Finite lived intangible assets, gross	19,281	19,281
Finite lived intangible assets, accumulated amortization	19,281	19,281
Finite lived intangible assets, net	0	0
Intellectual Property [Member]
Finite lived intangible assets, gross	5,366	5,366
Finite lived intangible assets, accumulated amortization	2,415	2,236
Finite lived intangible assets, net	2,951	3,130
Customer Relationships [Member]
Finite lived intangible assets, gross	6,570	6,570
Finite lived intangible assets, accumulated amortization	6,570	6,570
Finite lived intangible assets, net	0	0
Content Creator Relationships [Member]
Finite lived intangible assets, gross	3,688	4,082
Finite lived intangible assets, accumulated amortization	2,123	1,568
Finite lived intangible assets, net	1,565	2,514
Domain Names [Member]
Finite lived intangible assets, gross	523	523
Finite lived intangible assets, accumulated amortization	214	190
Finite lived intangible assets, net	309	333
Trade Names [Member]
Finite lived intangible assets, gross	1,071	1,071
Finite lived intangible assets, accumulated amortization	490	439
Finite lived intangible assets, net	581	632
Customer Lists [Member]
Finite lived intangible assets, gross	2,673	2,673
Finite lived intangible assets, accumulated amortization	1,730	1,504
Finite lived intangible assets, net	$ 943	$ 1,169

Note 5 - Goodwill and Intangi_7

Note 5 - Goodwill and Intangible Assets - Schedule of Future Amortization Expense (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Mar. 31, 2024
2025 (remaining six months)	$ 994
2026	1,762
2027	1,023
2028	508
2029	508
Thereafter	1,554
Finite-Lived Intangible Assets, Net	$ 6,349	$ 7,778

Note 6 - Accounts Payable and_3

Note 6 - Accounts Payable and Accrued Liabilities - Schedule of Accounts Payable and Accrued Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Mar. 31, 2024
Accounts payable	$ 17,356	$ 15,154
Accrued liabilities	12,214	11,708
Lease liabilities, current	5	91
Accounts Payable and Other Accrued Liabilities, Current	$ 29,575	$ 26,953

Note 7 - Notes Payable (Details

Note 7 - Notes Payable (Details Textual) - USD ($)		1 Months Ended	6 Months Ended
	Jun. 17, 2020	Aug. 31, 2023	Sep. 30, 2024	Sep. 30, 2023	Jul. 31, 2022
Proceeds from Notes Payable			$ 0	$ 1,700,000
Revolving Credit Facility [Member]
Debt Instrument, Interest Rate, Stated Percentage					2.50%
Capchase [Member] | Subordinated Debt [Member] | Revolving Credit Facility [Member]
Debt Instrument, Interest Rate, Stated Percentage		9%
Debt Instrument, Face Amount		$ 1,700,000
Debt Instrument, Periodic Payment		$ 73,100
SBA Loan [Member]
Proceeds from Notes Payable	$ 200,000
Debt Instrument, Term (Year)	30 years
Debt Instrument, Interest Rate, Stated Percentage	3.75%

Note 7 - Notes Payable - Schedu

Note 7 - Notes Payable - Schedule of Notes Payable (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Mar. 31, 2024
Total notes payable	$ 1,121	$ 1,463
Less: Current portion of Notes payable	(690)	(692)
Notes payable	431	771
SBA Loan [Member]
Total notes payable	158	160
Capchase [Member]
Total notes payable	$ 963	$ 1,303

Note 7 - Notes Payable - Maturi

Note 7 - Notes Payable - Maturities of Note Payable (Details) - Notes Payable, Other Payables [Member] $ in Thousands	Sep. 30, 2024 USD ($)
2025 (remaining six months)	$ 350
2026	627
2027	4
2028	4
2029	4
Thereafter	132
Total	$ 1,121

Note 8 - PodcastOne Bridge Lo_3

Note 8 - PodcastOne Bridge Loan (Details Textual) - USD ($)			3 Months Ended	6 Months Ended
	Sep. 08, 2023	Jul. 15, 2022	Sep. 30, 2024	Sep. 30, 2024	Sep. 30, 2023	Mar. 31, 2024	Jul. 15, 2023	Apr. 15, 2023
Common Stock, Par or Stated Value Per Share (in dollars per share)			$ 0.001	$ 0.001		$ 0.001
Redemption Liability [Member]
Derivative Liability, Subject to Master Netting Arrangement, before Offset					$ 0
Fair Value, Net Derivative Asset (Liability), Recurring Basis, Still Held, Unrealized Gain (Loss)					200,000
Derivative Liability, Subject to Master Netting Arrangement, after Offset							$ 2,800,000
Interest Expense, Operating and Nonoperating			$ 1,100,000	$ 1,000,000
PC1 Note Warrants [Member]
Warrants and Rights Outstanding	$ 5,900,000	$ 1,700,000
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)	3,114,000		3,114,000	3,114,000
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)	$ 3
Fair Value Adjustment of Warrants					4,000,000
PC1 Note Warrants [Member] | Redeemed Prior to Initial Maturity [Member]
Warrant and Rights Outstanding, Monte Carlo Simulation Weights			65%	65%
PC1 Note Warrants [Member] | Redemption at Initial Maturity [Member]
Warrant and Rights Outstanding, Monte Carlo Simulation Weights			25%	25%
PC1 Note Warrants [Member] | Redemption After the Initial Maturity [Member]
Warrant and Rights Outstanding, Monte Carlo Simulation Weights			10%	10%
PodcastOne [Member]
Common Stock, Par or Stated Value Per Share (in dollars per share)		$ 0.00001
PC1 Notes [Member]
Debt Instrument, Discount Percentage		10%
Debt Instrument, Face Amount		$ 8,800,000
Proceeds from Issuance of Debt		$ 8,000,000
Debt Instrument, Term (Year)		1 year
Debt Instrument, Interest Rate, Stated Percentage		10%
Debt Instrument, Convertible, Carrying Amount of Equity Component		$ 60,000,000
Debt Instrument, Convertible, Percent of Offering Price		70%
Debt Instrument, Convertible, Percentage of Listing Price		70%
Debt Instrument, Redemption Price, Percentage of Principal Amount Redeemed		45%
Debt Instrument, Redemption Amount		$ 3,000,000
Debt Instrument, Maximum Percentage of Equity Ownable		66%
Debt Instrument, Periodic Redemption		$ 1,000,000
Debt Instrument, Prepayment Costs		3,000,000
Interest Expense, Operating and Nonoperating			$ 100,000	$ 200,000
Repayments of Debt					$ 3,000,000
PC1 Notes [Member] | Conversion of Debt Upon Completing a Qualified Event [Member]
Debt Conversion, Converted Instrument, Amount	$ 7,020,000
Debt Conversion, Converted Instrument, Shares Issued (in shares)	2,341,000
PC1 Notes [Member] | Intersegment Eliminations [Member]
Bridge Loan								$ 3,000,000
PC1 Notes [Member] | Other Note Holders [Member]
Debt Instrument, Prepayment Costs		1,000,000
PC1 Notes [Member] | Reg St Redemption [Member]
Debt Instrument, Prepayment Costs		$ 2,000,000

Note 8 - PodcastOne Bridge Lo_4

Note 8 - PodcastOne Bridge Loan - Monte Carlo Assumptions (Details)	Sep. 08, 2023	Mar. 31, 2023	Jul. 15, 2022
Redemption Liability [Member]
Simulations	100,000
Measurement Input, Price Volatility [Member] | Redemption Liability [Member]
Measurement input	0.715
Measurement Input, Risk Free Interest Rate [Member] | Redemption Liability [Member]
Measurement input	0.0486
Measurement Input, Share Price [Member] | Redemption Liability [Member]
Measurement input	2.64
Measurement Input, Conversion Price [Member] | Redemption Liability [Member]
Measurement input	2.54
PC1 Note Warrants [Member] | Measurement Input, Expected Dividend Rate [Member]
Warrants, measurement input	0	0	0
PC1 Note Warrants [Member] | Measurement Input, Price Volatility [Member]
Warrants, measurement input	0.711	0.715	0.8888
PC1 Note Warrants [Member] | Measurement Input, Risk Free Interest Rate [Member]
Warrants, measurement input	0.0443	0.0486	0.0302
PC1 Note Warrants [Member] | Measurement Input, Share Price [Member]
Warrants, measurement input	4.39	2.64	5.33
PC1 Note Warrants [Member] | Measurement Input, Exercise Price [Member]
Warrants, measurement input	3	2.64	5.22

Note 9 - Senior Secured Line _2

Note 9 - Senior Secured Line of Credit (Details Textual) - USD ($)			3 Months Ended		6 Months Ended
	Sep. 08, 2023	Jul. 31, 2022	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Jul. 31, 2023	Jun. 02, 2021
Debt Instrument, Variable Interest Rate, Type [Extensible Enumeration]	Prime Rate [Member]	Prime Rate [Member]
Promissory Note [Member]
Debt Instrument, Face Amount								$ 7,000,000
Revolving Credit Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity								$ 7,000,000
Debt Instrument, Interest Rate, Stated Percentage		2.50%
Debt Instrument, Basis Spread on Variable Rate	2.50%	2.50%
Line of Credit Facility, Interest Rate at Period End			10.50%		10.50%
Long-Term Line of Credit			$ 7,000,000		$ 7,000,000
Interest Expense, Operating and Nonoperating			$ 300,000	$ 300,000	$ 500,000	$ 600,000
Debt Instrument, Covenant, Deposits Held	$ 5,000,000						$ 8,000,000
Revolving Credit Facility [Member] | Minimum [Member]
Line of Credit Facility, Interest Rate at Period End	7%

Note 10 - Related Party Trans_2

Note 10 - Related Party Transactions (Details Textual) - USD ($) $ in Thousands		1 Months Ended			3 Months Ended				6 Months Ended		12 Months Ended
	Sep. 08, 2023	Jul. 31, 2023	Apr. 30, 2023	Feb. 28, 2023	Sep. 30, 2024	Jun. 30, 2024	Sep. 30, 2023	Jun. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Mar. 31, 2024
Preferred Stock, Shares Outstanding (in shares)					13,187				13,187		18,814
Common Stock, Shares, Outstanding (in shares)					94,957,423				94,957,423		88,627,420
Noncontrolling Interest, Increase from Subsidiary Equity Issuance						$ 0	$ 0
Stock Issued During Period, Value, Issued for Services					$ 231	$ 1,577	$ 521	$ 393
PodcastOne [Member]
Common Stock, Shares, Outstanding (in shares)	15,672,186
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)	1,100,000
Chief Executive Officer [Member] | Preferred Stock Dividend [Member]
Stock Issued During Period, Shares, Issued for Services (in shares)	147,044
PodcastOne [Member] | Cost Sharing Agreement [Member]
Stock Received During Period, Shares (in shares)									424,000		159,333
Noncontrolling Interest, Increase from Subsidiary Equity Issuance									$ 900		$ 300
Series A Preferred Stock [Member]
Preferred Stock Dividends, Shares (in shares)									378	0
Series A Preferred Stock [Member] | Trinad Capital [Member]
Preferred Stock, Shares Outstanding (in shares)				3,813
Preferred Stock Dividends, Shares (in shares)		192	116
Preferred Stock [Member]
Preferred Stock Dividends, Shares (in shares)					390	378	1,053
Stock Issued During Period, Shares, Issued for Services (in shares)					0	0	0	0
Noncontrolling Interest, Increase from Subsidiary Equity Issuance						$ 0	$ 0
Stock Issued During Period, Value, Issued for Services					$ 0	0	0	$ 0
Preferred Stock [Member] | Series A Preferred Stock [Member] | Trinad Capital [Member]
Conversion of Stock, Shares Converted (in shares)				6,177
Common Stock [Member]
Noncontrolling Interest, Increase from Subsidiary Equity Issuance						0	0
Stock Issued During Period, Value, Issued for Services					$ 0	$ 1	$ 1	$ 0
Common Stock [Member] | Trinad Capital [Member]
Conversion of Stock, Shares Converted (in shares)				200,000
Common Stock [Member] | Relative of the CEO [Member]
Stock Issued During Period, Shares, Issued for Services (in shares)									46,113	149,496
Stock Issued During Period, Value, Issued for Services									$ 100	$ 200

Note 11 - Leases (Details Textu

Note 11 - Leases (Details Textual) $ in Millions	3 Months Ended			6 Months Ended
	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Jun. 30, 2023 USD ($)	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Dec. 22, 2020 ft²
Lessee, Operating Lease, Term of Contract (Year)	1 year			1 year
Lessee, Operating Lease, Discount Rate	8.50%			8.50%
Leases Under 12 Months [Member]
Operating Lease, Expense	$ 0.1	$ 0.1		$ 0.1	$ 0.1
Leases Over 12 Months [Member]
Operating Lease, Expense	$ 0.2		$ 0.2	$ 0.4	$ 0.5
Addison, Illinois Manufacturing Facility [Member]
Area of Real Estate Property (Square Foot) | ft²						55,120

Note 11 - Leases - Lease Cost (

Note 11 - Leases - Lease Cost (Details) - USD ($) $ in Thousands	6 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Mar. 31, 2024
Fixed rent cost	$ 243	$ 392
Short term lease cost	110	70
Total operating lease cost	353	$ 462
Operating lease right-of-use assets	117		$ 88
Lease liabilities, current	5		91
Operating lease liability, noncurrent	114		0
Total operating lease liabilities	$ 119		$ 91

Note 12 - Other Long-term Lia_3

Note 12 - Other Long-term Liabilities (Details Textual) - USD ($) $ in Millions	Sep. 30, 2024	Mar. 31, 2024
Reclassification of Accrued Royalties to Long Term [Member]
Accrued Royalties	$ 7.1	$ 7.5

Note 12 - Other Long-term Lia_4

Note 12 - Other Long-term Liabilities - Schedule of Other Long-Term Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Mar. 31, 2024
Accrued royalties	$ 7,118	$ 7,508
Accrued sales tax	1,842	1,706
Other long-term liabilities	357	140
Total other long-term liabilities	$ 9,317	$ 9,354

Note 13 - Commitments and Con_2

Note 13 - Commitments and Contingencies (Details Textual) - USD ($) $ in Millions			6 Months Ended	12 Months Ended
	Aug. 28, 2023	Aug. 04, 2022	Sep. 30, 2024	Mar. 31, 2025
Chief Executive Officer [Member]
Salaries Forgiven for Shares Annually			$ 0.5
Agreements With Content Providers [Member]
Other Commitment, to be Paid, Remainder of Fiscal Year			6
Other Commitment, to be Paid, Year One			0.4
Other Commitment, to be Paid, Year Two			0.5
Other Commitment, to be Paid, Year Three			0.5
Settlement Agreement with A Certain Music Partner [Member]
Stock Issued During Period, Shares, Settlement of Accrued Expenses (in shares)		800,000
Increase (Decrease) in Accounts Payable		$ 0.4
Stock Issued During Period, Value, Settlement of Accrued Expenses		$ 1
Settlement Agreement with A Certain Music Partner [Member] | Forecast [Member]
Stock Issued During Period, Shares, Settlement of Accrued Expenses (in shares)				200,000
Employment Agreement With Two Executive Officers [Member]
Salary and Wage, Officer, Excluding Cost of Good and Service Sold			0.7
Officers Bonuses			0.3
Severance Costs			$ 0.3
Employment Agreement With President [Member]
Annual Salary	$ 0.4

Note 14 - Employee Benefit Pl_2

Note 14 - Employee Benefit Plan (Details Textual)	6 Months Ended
	Sep. 30, 2024
Defined Contribution Plan, Maximum Annual Contributions Per Employee, Percent	5%
Maximum [Member]
Defined Contribution Plan, Employer Matching Contribution, Percent of Match	100%

Note 15 - Stockholders' Defic_2

Note 15 - Stockholders' Deficit (Details Textual) - USD ($)				3 Months Ended				4 Months Ended	6 Months Ended		12 Months Ended
	Apr. 01, 2024	Sep. 08, 2023	Sep. 17, 2020	Sep. 30, 2024	Jun. 30, 2024	Sep. 30, 2023	Jun. 30, 2023	Dec. 31, 2023	Sep. 30, 2024	Sep. 30, 2023	Mar. 31, 2024	Dec. 15, 2022	Dec. 01, 2022	Dec. 31, 2020	Mar. 31, 2016
Stock Authorized (in shares)				510,000,000					510,000,000
Common Stock, Shares Authorized (in shares)				500,000,000					500,000,000		500,000,000
Common Stock, Par or Stated Value Per Share (in dollars per share)				$ 0.001					$ 0.001		$ 0.001
Preferred Stock, Shares Authorized (in shares)				10,000,000					10,000,000		10,000,000
Preferred Stock, Par or Stated Value Per Share (in dollars per share)				$ 0.001					$ 0.001		$ 0.001
Stock Repurchase Program, Number of Shares Authorized to be Repurchased (in shares)														2,000,000
Stock Repurchase Program, Increase in Authorized Amount													$ 2,000,000
Treasury Stock, Shares, Acquired (in shares)									558,247	1,009,744
Treasury Stock, Value, Acquired, Cost Method				$ 250,000	$ 749,000	$ 575,000	$ 1,013,000		$ 1,000,000	$ 1,600,000
Temporary Equity, Carrying Amount, Attributable to Parent				0					0		$ 4,962,000
Embedded Derivative, Gain (Loss) on Embedded Derivative, Net									607,000	(3,977,000)
Preferred Stock, Value, Issued				$ 13,187,000					$ 13,187,000		18,814,000
Stock Issued to Noncontrolling Owners (in shares)		4,300,000						3,200,000
Noncontrolling Interest, Increase from Sale of Parent Equity Interest		$ 1,500,000									2,500,000
PodcastOne [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)		1,100,000
Subsidiary, Ownership Percentage, Noncontrolling Owner		21.64%		28.16%				26.50%	28.16%
The 2016 Equity Incentive Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Authorized (in shares)			17,600,000												12,600,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Additional Shares Authorized (in shares)			5,000,000
Share-Based Payment Arrangement, Expense				$ 2,300,000		900,000			$ 4,000,000	1,700,000
Share-Based Payment Arrangement, Expense, Tax Benefit				0		0			0	$ 0
Podcastone 2022 Equity Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Authorized (in shares)												2,000,000
Share-Based Payment Arrangement, Expense									$ 1,800,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)									879,060
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value (in dollars per share)									$ 3.64
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Forfeited in Period (in shares)									150,960
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount				1,300,000					$ 1,300,000
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)									7 months 24 days
Common Stock [Member]
Treasury Stock, Value, Acquired, Cost Method						$ 0
Stock Issued During Period, Value, Conversion of Convertible Securities									$ 10,000,000
Warrants [Member]
Warrants and Rights Outstanding, Term (Year)	3 years
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)	$ 2.1
Warrants and Rights Outstanding				$ 1,600,000					$ 1,600,000
Warrants Issued in Podcastone Common Stock and Reclassified to Equity [Member]
Warrants and Rights Outstanding											$ 5,900,000
H S C P M [Member] | Warrants [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)	910,340
H S C P [Member] | Warrants [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)	389,660
Trinad Capital [Member] | Warrants [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)	535,399
Conversion of Series A Preferred Stock into Common Stock [Member]
Preferred Stock, Convertible, Conversion Price (in dollars per share)	$ 2.1
Conversion of Stock, Amount Converted	$ 11,400,000
Conversion of Series A Preferred Stock into Common Stock [Member] | H S C P M [Member]
Conversion of Stock, Shares Converted (in shares)	5,602.09
Conversion of Stock, Shares Issued (in shares)	2,667,664
Conversion of Series A Preferred Stock into Common Stock [Member] | H S C P [Member]
Conversion of Stock, Shares Converted (in shares)	2,397.91
Conversion of Stock, Shares Issued (in shares)	1,141,860
Conversion of Series A Preferred Stock into Common Stock [Member] | Trinad Capital [Member]
Conversion of Stock, Shares Converted (in shares)	3,395.09
Conversion of Stock, Shares Issued (in shares)	1,616,709
Series A Preferred Stock [Member]
Preferred Stock, Par or Stated Value Per Share (in dollars per share)	$ 0.001
Preferred Stock, Convertible, Conversion Price (in dollars per share)				$ 2.1					$ 2.1
Preferred Stock, Dividend Rate, Percentage									12%
Preferred Stock, Maximum Redemption Amount				$ 5,000,000					$ 5,000,000
Proceeds from Issuance of Mandatory Redeemable Capital Securities									$ 20,000,000
Accelerated Share Repurchases, Final Price Paid Per Share (in dollars per share)									$ 2.25
Shares Issued in Event of a Breach (in shares)				56,473					56,473
Temporary Equity, Carrying Amount, Attributable to Parent				$ 5,000,000					$ 5,000,000
Embedded Derivative, Fair Value of Embedded Derivative Liability				200,000					200,000
Preferred Stock, Stated Value Per Share (in dollars per share)	$ 1,000
Temporary Equity, Carrying Amount, Period Increase (Decrease)									(5,000,000)
Stockholders' Equity, Period Increase (Decrease)									(6,400,000)
Embedded Derivative, Gain (Loss) on Embedded Derivative, Net									600,000
Deemed Dividend Payable				300,000					300,000
Embedded Derivative, Gain on Embedded Derivative									500,000
Preferred Stock, Value, Issued				$ 16,200,000					$ 16,200,000
Preferred Stock Dividends, Shares (in shares)									378	0

Note 16 - Business Segments a_3

Note 16 - Business Segments and Geographic Reporting (Details Textual) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Mar. 31, 2024
Number of Operating Segments			3		3
Revenue from Contract with Customer, Excluding Assessed Tax	$ 32,594	$ 28,528	$ 65,672	$ 56,295
PodastOne Segment [Member]
Assets, Noncurrent	300		300
Slacker Segment [Member]
Assets, Noncurrent	3,100		3,100
Media Operations [Member]
Assets, Noncurrent	400		400
Original Equipment Manufacturer OEM [Member]
Revenue from Contract with Customer, Excluding Assessed Tax	$ 18,500	$ 14,800	$ 36,000	$ 28,100
Original Equipment Manufacturer OEM [Member] | Customer Concentration Risk [Member] | Accounts Receivable [Member]
Concentration Risk, Percentage	45%				29%

Note 16 - Business Segments a_4

Note 16 - Business Segments and Geographic Reporting - Results of Operations by Segment (Details) - USD ($) $ in Thousands	3 Months Ended			6 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Revenue	$ 32,594		$ 28,528	$ 65,672	$ 56,295
Net loss	(2,317)	$ (1,557)	(7,927)	(3,875)	(8,422)
Operating Segments [Member] | PodcastOne [Member]
Revenue	12,154		10,516	25,312	21,153
Net loss	(1,669)		(10,873)	(3,035)	(11,083)
Operating Segments [Member] | Slacker [Member]
Revenue	19,558		16,417	38,262	31,493
Net loss	3,866		2,250	7,218	5,831
Operating Segments [Member] | Media Operations [Member]
Revenue	882		1,595	2,098	3,649
Net loss	(1,687)		3,168	(3,078)	2,392
Segment Reporting, Reconciling Item, Corporate Nonsegment [Member]
Revenue	0		0	0	0
Net loss	$ (2,827)		$ (2,472)	$ (4,980)	$ (5,562)

Note 17 - Fair Value Measurem_3

Note 17 - Fair Value Measurements - Schedule of Assets and Liabilities Measured on Recurring Basis (Details) - Fair Value, Recurring [Member] - USD ($) $ in Thousands	Sep. 30, 2024	Mar. 31, 2024
Assets, fair value		$ 0
Liabilities, fair value		607
Derivative Financial Instruments, Liabilities [Member] | Series A Preferred Stock [Member]
Liabilities, fair value		607
Fair Value, Inputs, Level 1 [Member]
Assets, fair value		0
Liabilities, fair value		0
Fair Value, Inputs, Level 1 [Member] | Derivative Financial Instruments, Liabilities [Member] | Series A Preferred Stock [Member]
Liabilities, fair value		0
Fair Value, Inputs, Level 2 [Member]
Assets, fair value		0
Liabilities, fair value		0
Fair Value, Inputs, Level 2 [Member] | Derivative Financial Instruments, Liabilities [Member] | Series A Preferred Stock [Member]
Liabilities, fair value		0
Fair Value, Inputs, Level 3 [Member]
Assets, fair value		0
Liabilities, fair value	$ 0	607
Fair Value, Inputs, Level 3 [Member] | Derivative Financial Instruments, Liabilities [Member] | Series A Preferred Stock [Member]
Liabilities, fair value		607
Prepaid Expenses [Member]
Assets, fair value		0
Prepaid Expenses [Member] | Fair Value, Inputs, Level 1 [Member]
Assets, fair value		0
Prepaid Expenses [Member] | Fair Value, Inputs, Level 2 [Member]
Assets, fair value		0
Prepaid Expenses [Member] | Fair Value, Inputs, Level 3 [Member]
Assets, fair value		$ 0

Note 17 - Fair Value Measurem_4

Note 17 - Fair Value Measurements - Reconciliation of Financial Liabilities Measured at Level (Details) - Fair Value, Recurring [Member] $ in Thousands	6 Months Ended
	Sep. 30, 2024 USD ($)
Balance	$ 607
Fair Value, Inputs, Level 3 [Member]
Balance	607
Balance	0
Fair Value, Inputs, Level 3 [Member] | Derivative Financial Instruments, Liabilities [Member]
Change in fair value, reported in earnings	$ (607)

Note 18 - Subsequent Events (De

Note 18 - Subsequent Events (Details Textual) - Revolving Credit Facility [Member] - USD ($) $ in Millions	Nov. 01, 2024	Sep. 30, 2024
Long-Term Line of Credit		$ 7
Subsequent Event [Member]
Line of Credit Facility, Annual Principal Payment	$ 1
Long-Term Line of Credit	$ 6