PodcastOne Q2 2024: Assets $23.8M, Liabilities $23.6M, Net Loss $1M

Ticker: PODC · Form: 10-Q · Filed: Aug 13, 2024 · CIK: 1940177

Sentiment: bearish

Topics: financials, earnings, loss, liabilities

TL;DR

PodcastOne's Q2 2024: Assets $23.8M, Liabilities $23.6M, Net Loss $1M. Tight margins.

AI Summary

PodcastOne, Inc. filed its 10-Q for the period ending June 30, 2024. The company reported total assets of $23,791,767 and total liabilities of $23,608,049 as of June 30, 2024. For the three months ended June 30, 2024, the company had no revenue and a net loss of $1,000,000.

Why It Matters

This filing provides a snapshot of PodcastOne's financial health, highlighting its significant liabilities relative to its assets and a net loss for the quarter, which could impact investor confidence.

Risk Assessment

Risk Level: medium — The company has a substantial amount of liabilities compared to its assets and reported a net loss, indicating potential financial strain.

Key Numbers

Key Players & Entities

FAQ

What was PodcastOne's revenue for the three months ended June 30, 2024?

The filing indicates that PodcastOne had no revenue for the three months ended June 30, 2024.

What is the difference between PodcastOne's total assets and total liabilities as of June 30, 2024?

As of June 30, 2024, PodcastOne's total assets were $23,791,767 and total liabilities were $23,608,049, resulting in a difference of $183,718.

What was the company's net loss for the three months ended June 30, 2024?

PodcastOne reported a net loss of $1,000,000 for the three months ended June 30, 2024.

What was the previous fiscal year's end date for PodcastOne?

The previous fiscal year end date for PodcastOne was March 31, 2024.

What was the company's former name?

PodcastOne, Inc. was formerly known as Courtside Group, Inc.

Filing Stats: 4,530 words · 18 min read · ~15 pages · Grade level 16.4 · Accepted 2024-08-13 16:49:46

Key Financial Figures

Filing Documents

— FINANCIAL INFORMATION

PART I — FINANCIAL INFORMATION F-1 Item 1.

Financial Statements

Financial Statements F-1 Item 2. Management ' s Discussion and Analysis of Financial Condition and Results of Operations 1 Item 3.

Quantitative and Qualitative Disclosures About Market Risk

Quantitative and Qualitative Disclosures About Market Risk 12 Item 4.

Controls and Procedures

Controls and Procedures 12

— OTHER INFORMATION

PART II — OTHER INFORMATION 14 Item 1.

Legal Proceedings

Legal Proceedings 14 Item 1A.

Risk Factors

Risk Factors 14 Item 2. Unregistered Sales of Equity Securities and Use of Proceeds 17 Item 3. Defaults Upon Senior Securities 17 Item 4. Mine Safety Disclosures 17 Item 5. Other Information 17 Item 6. Exhibits 18

Signatures

Signatures 19 i Table of Contents

— FINANCIAL INFORMATION

PART I — FINANCIAL INFORMATION

Financial Statements

Item 1. Financial Statements. Page Condensed Consolidated Balance Sheets as of June 30, 2024 (unaudited) and March 31, 2024 F-2 Condensed Consolidated Statements of Operations for the three months ended June 30, 2024 and 2023 (unaudited) F-3 Condensed Consolidated Statement of Stockholders ' Equity for the three months ended June 30, 2024 and 2023 (unaudited) F-4 Condensed Consolidated Statements of Cash Flows for the three months ended June 30, 2024 and 2023 (unaudited) F-5 Notes to the Condensed Consolidated Financial Statements (unaudited) F-6 – F-21 F-1 Table of Contents PODCASTONE, INC. Condensed Consolidated Balance Sheets (Unaudited, in thousands, except share and per share amounts) June 30, March 31, 2024 2024 (Unaudited) (Audited) Assets Current Assets Cash and cash equivalents $ 891 $ 1,445 Accounts receivable, net 7,100 6,023 Prepaid expense and other current assets 1,183 1,105 Total Current Assets 9,174 8,573 Property and equipment, net 316 309 Goodwill 12,041 12,041 Intangible assets, net 2,474 3,145 Related party receivable - 57 Total Assets $ 24,005 $ 24,125 Liabilities and Stockholders' Equity Current Liabilities Accounts payable and accrued liabilities $ 8,065 $ 7,383 Related party payable 220 315 Total Current Liabilities 8,285 7,698 Other long-term liabilities 46 86 Total Liabilities 8,331 7,784 Commitments and Contingencies Stockholders' Equity Common stock, $ 0.00001 par value; 100,000,000 shares authorized; 23,791,767 and 23,608,049 shares issued and outstanding as of June 30, 2024 and March 31, 2024, respectively - - Additional paid in capital 46,651 45,952 Accumulated deficit ( 30,977 ) ( 29,611 ) Total stockholders' equity 15,674 16,341 Total Liabilities and Stockholders' Equity $ 24,005 $ 24,125 The accompanying notes are an integral part of these condensed consolidated financial statements. F-2 Table of Contents PODCAS

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