• Singing Machine Announces Financial Results for Full Fiscal Year Ended 2023

    Источник: Nasdaq GlobeNewswire / 14 июл 2023 16:05:00   America/New_York

    Fort Lauderdale, FL, July 14, 2023 (GLOBE NEWSWIRE) -- The Singing Machine Company, Inc. (the “Singing Machine” or the “Company”) (NASDAQ: MICS) -- the worldwide leader in consumer karaoke products -- today released its results of operations for the fiscal year ended March 31, 2023. Financial highlights were as follows:

    • Revenues for the 12 months ended March 31, 2023 were $39.3 million, as compared to $47.5 million for the same period in the prior year. The 17.3% decrease was largely due to a comparatively slower holiday retail season in North America as inflation, higher interest rates and overall economic conditions led to slower retail sales;
    • Gross margins improved to 23.4% for fiscal 2023, as compared to 22.8% for the prior fiscal year. The improvement was largely the result of cost rationalizations and lower logistics costs post COVID. These improvements were partially offset by higher labor costs and fuel costs;
    • Operating expenses were $12.9 million for the 12 months ended March 31, 2023, as compared to $10.7 million for the same period in the prior year, an increase of 20.6%. Half of the $2.2 million increase represented expenses due to non-recurring transactions during the fiscal year, resulting in higher overall general and administrative expenses. The Company completed two capital raises and a successful uplisting to Nasdaq during fiscal 2023, resulting in approximately $1.1 million in one-time expenses. Excluding these items, operating expenses were $11.8 million, a 10.3% increase, as the Company added additional staffing resources to support new marketing and growth initiatives; and
    • The overall balance sheet improved significantly during the fiscal year 2023. Cash on hand improved to $2.8 million at March 31, 2023. The Company reduced its overall working capital investments by approximately $5.2 million during the year as the management team focused heavily on inventory management and building a more liquid short-term capital position.
    • The Company also heavily reduced its short-term liabilities. Current liabilities at March 31, 2023 decreased 49%, from $12.0 million at March 31, 2022 to $6.1 million at fiscal 2023 year-end. As a result, the Company had no short-term debt and 67% less trade payables at fiscal year-end.

    “Fiscal 2023 includes a number of major milestones for our team and the Company,” commented Gary Atkinson, CEO of the Singing Machine. “Our public offering and uplisting onto the Nasdaq in May 2022 was a major accomplishment, and it has enabled us to significantly upgrade our access to growth capital since. This flexibility has already proved very useful as we executed a cost-effective at-the-market offering that was concluded in May of 2023. This has enabled our team to begin investing in several promising growth initiatives for fiscal 2024 and beyond, which we look forward to sharing with stockholders over the coming months.”

    “While we executed very well on virtually all fronts that were within our control, we were confronted by a backlog of inventory at the retail level during calendar 2022 caused by the supply chain bottleneck,” stated Atkinson. “This over-supply of inventory, together with lower overall economic demand during the holiday season, caused many of our retail customers to take a more conservative approach to stocking inventory last year. As these developments unfolded, we aggressively sought to control costs, invest carefully, and leverage our growth initiatives during the second half of the fiscal year as we began to turn our attention to the 2024 fiscal period.”

    “As the premier in-home karaoke device manufacturer in North America, we are fortunate to hold a majority market share. However, there are additional areas of growth internationally, as well as new segments of the domestic karaoke industry that we are eager to penetrate. Please join us on our earnings call to hear more on what we feel are some exciting new opportunities for our Company,” concluded Mr. Atkinson.

    About The Singing Machine

    Singing Machine is the worldwide leader in consumer karaoke products. Based in Fort Lauderdale, Florida, and founded over forty years ago, the Company designs and distributes the industry's widest assortment of at-home and in-car karaoke entertainment products. Their portfolio is marketed under both proprietary brands and popular licenses, including Carpool Karaoke and Sesame Street. Singing Machine products incorporate the latest technology and provide access to over 100,000 songs for streaming through its mobile app and select WiFi-capable products. Singing Machine is also developing the world’s first fully integrated in-car karaoke system. The Company also has a new philanthropic initiative, CARE-eoke by Singing Machine, to focus on the social impact of karaoke for children and adults of all ages who would benefit from singing. Their products are sold in over 25,000 locations worldwide, including Amazon, Costco, Sam’s Club, Target, and Walmart. To learn more, go to www.singingmachine.com.

    Investor Relations Contact:
    investors@singingmachine.com
    www.singingmachine.com
    www.singingmachine.com/investors

    Forward-Looking Statements

    This press release contains forward-looking statements within the meaning of the Private Securities Litigation Reform Act of 1995, Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as amended. Words such as "may", "could", "expects", "projects," "intends", "plans", "believes", "predicts", "anticipates", "hopes", "estimates" and variations of such words and similar expressions are intended to identify forward-looking statements. These statements involve known and unknown risks and are based upon several assumptions and estimates, which are inherently subject to significant uncertainties and contingencies, many of which are beyond the Company's control. Actual results may differ materially from those expressed or implied by such forward-looking statements. Factors that could cause actual results to differ materially include, but are not limited to, the risk factors described in the Company's filings with the Securities and Exchange Commission. The forward-looking statements are applicable only as of the date on which they are made, and the Company does not assume any obligation to update any forward-looking statements.

    The Singing Machine Company, Inc. and Subsidiaries
    CONSOLIDATED BALANCE SHEETS

      March 31, 2023  March 31, 2022 
           
    Assets        
    Current Assets        
    Cash $2,894,574  $2,290,483 
    Accounts receivable, net of allowances of $165,986 and $122,550, respectively  2,075,086   2,785,038 
    Due from Crestmark Bank  -   100,822 
    Accounts receivable related party - Stingray Group, Inc.  218,328   152,212 
    Accounts receivable related party - Ault Alliance, Inc.  20,750   - 
    Inventories, net  9,639,992   14,161,636 
    Prepaid expenses and other current assets  266,068   344,409 
    Deferred financing costs  84,667   7,813 
    Total Current Assets  15,199,465   19,842,413 
             
    Property and equipment, net  633,207   565,094 
    Deferred financing costs, net of current portion  130,528   - 
    Deferred tax assets  -   892,559 
    Operating Leases - right of use assets  561,185   1,279,347 
    Other non-current assets  124,212   86,441 
    Total Assets $16,648,597  $22,665,854 
             
    Liabilities and Shareholders’ Equity        
    Current Liabilities        
    Accounts payable $1,769,348  $5,328,215 
    Accrued expenses  2,265,424   1,732,355 
    Due to related party - Starlight Consumer Electronics Co., Ltd.  -   14,400 
    Due to related party - Starlight R&D, Ltd.  -   48,650 
    Revolving lines of credit  -   2,500,000 
    Refunds due to customers  583,323   97,968 
    Reserve for sales returns  900,000   990,000 
    Current portion of finance leases  18,162   7,605 
    Current portion of installment notes  80,795   74,300 
    Current portion of operating lease liabilities  508,515   876,259 
    Subordinated note payable - Starlight Marketing Development, Ltd.  -   352,659 
    Total Current Liabilities  6,125,567   12,022,411 
             
    Finance leases, net of current portion  46,142   10,620 
    Installment notes, net of current portion  57,855   138,649 
    Operating lease liabilities, net of current portion  87,988   457,750 
    Total Liabilities  6,317,552   12,629,430 
             
    Commitments and Contingencies        
             
    Shareholders’ Equity        
    Preferred stock, $1.00 par value; 1,000,000 shares authorized; no shares issued and outstanding  -   - 
    Common stock $0.01 par value; 100,000,000 shares authorized; 3,184,439 shares issued, 3,167,489 shares outstanding and 1,221,209 shares issued and outstanding, respectively  31,675   12,212 
    Additional paid-in capital  29,822,205   24,902,694 
    Subscriptions receivable  (5,891)  - 
    Accumulated deficit  (19,516,944)  (14,878,482)
    Total Shareholders’ Equity  10,331,045   10,036,424 
    Total Liabilities and Shareholders’ Equity $16,648,597  $22,665,854 


    See notes to the consolidated financial statements

    The Singing Machine Company, Inc. and Subsidiaries
    CONSOLIDATED STATEMENTS OF OPERATIONS

      For the Twelve Months Ended 
      March 31, 2023  March 31, 2022 
           
    Net Sales $39,299,280  $47,512,161 
             
    Cost of Goods Sold  30,090,686   36,697,383 
             
    Gross Profit  9,208,594   10,814,778 
             
    Operating Expenses        
    Selling expenses  3,441,975   3,588,276 
    General and administrative expenses  9,236,899   6,911,377 
    Depreciation  228,004   245,890 
    Total Operating Expenses  12,906,878   10,745,543 
             
    (Loss) Income from Operations  (3,698,284)  69,235 
             
    Other Income (Expense), net        
    Gain from Paycheck Protection Plan loan forgiveness  -   448,242 
    Gain - related party  -   11,236 
    Gain from Employee Retension Credit Program refund  704,297   - 
    Gain from settlement of accounts payable  48,650   339,311 
    Loss from extinguishment of debt  (183,333)  - 
    Interest expense  (432,700)  (535,202)
    Finance costs  (46,618)  (45,047)
    Total Other Income (Expense), net  90,296   218,540 
             
    (Loss) Income Before Income Tax (Provision)  (3,607,988)  287,775 
             
    Income Tax (Provision)  (1,030,474)  (57,304)
             
    Net (Loss) Income $(4,638,462) $230,471 
             
    Net (Loss) Income per Common Share        
    Basic $(1.65) $0.14 
    Diluted $(1.65) $0.14 
             
    Weighted Average Common and Common Equivalent Shares:        
    Basic  2,811,872   1,614,506 
    Diluted  2,811,872   1,623,397 


    See notes to the consolidated financial statements

    The Singing Machine Company, Inc. and Subsidiaries
    CONSOLIDATED STATEMENTS OF CASH FLOWS

      For the Twelve Months Ended 
      March 31, 2023  March 31, 2022 
           
    Cash flows from operating activities        
    Net (Loss) Income $(4,638,462) $230,471 
    Adjustments to reconcile net (loss) income to net cash used in operating activities:        
    Depreciation  228,004   245,890 
    Amortization of deferred financing costs  46,618   45,047 
    Change in inventory reserve  535,553   (271,892)
    Change in allowance for bad debts  43,436   (16,030)
    Loss from disposal of property and equipment  2,565   4,394 
    Stock based compensation  381,826   44,287 
    Change in net deferred tax assets  892,559   (5,395)
    Loss on debt extinguishment  183,333   - 
    Paycheck Protection Plan loan forgiveness  -   (448,242)
    Gain - related party  -   (11,236)
    Gain from extinguishment of accounts payable  (48,650)  (339,311)
    Changes in operating assets and liabilities:        
    Accounts receivable  666,516   (558,127)
    Due from banks  100,822   4,456,298 
    Accounts receivable - related parties  (86,866)  (64,171)
    Inventories  3,986,091   (8,399,489)
    Prepaid expenses and other current assets  78,341   (123,338)
    Other non-current assets  (37,771)  60,732 
    Accounts payable  (3,510,217)  3,217,659 
    Accrued expenses  533,069   77,198 
    Due to related parties  (63,050)  - 
    Customer deposits  -   (139,064)
    Refunds due to customers  485,355   (47,440)
    Reserve for sales returns  (90,000)  30,000 
    Operating lease liabilities, net of operating leases - right of use assets  (19,344)  (171)
    Net cash used in operating activities  (330,272)  (2,011,930)
    Cash flows from investing activities        
    Purchase of property and equipment  (243,729)  (117,573)
    Net cash used in investing activities  (243,729)  (117,573)
    Cash flows from financing activities        
    Proceeds from Issuance of stock - net of transaction expenses  3,362,750   9,000,579 
    Proceeds from Issuance of stock - at the market offering  30,522   - 
    Payment of redemption and retirement of treasury stock  -   (7,162,451)
    Net (payment) proceeds from revolving lines of credit  (2,500,000)  2,435,085 
    Payment of deferred financing charges  (254,000)  (37,501)
    Payment of early termination fees on revolving lines of credit  (183,333)  - 
    Payments on installment notes  (74,299)  (68,332)
    Proceeds from exercise of stock options  -   14,000 
    Proceeds from exercise of pre-funded warrants  168,334   - 
    Proceeds from exercise of common warrants  989,651   - 
    Payment on subordinated note payable  (352,659)  (150,000)
    Payments on finance leases  (8,874)  (7,973)
    Net cash provided by financing activities  1,178,092   4,023,407 
    Net change in cash  604,091   1,893,904 
             
    Cash at beginning of year  2,290,483   396,579 
    Cash at end of period $2,894,574  $2,290,483 
             
    Supplemental disclosures of cash flow information:        
    Cash paid for interest $481,425  $546,545 
    Cash paid for income taxes - SMC (Comercial Offshore de Macau) Limitada $34,390  $- 
    Equipment purchased under capital lease $54,953  $23,651 
    Issuance of common stock and warrants for stock issuance expenses $243,901  $547,838 
    Operating leases - right of use assets and lease liabilities at inception of lease $191,951  $16,364 


    See notes to the consolidated financial statements

    The Singing Machine Company, Inc. and Subsidiaries
    CONSOLIDATED STATEMENTS OF SHAREHOLDERS’ EQUITY
    For the twelve months ended March 31, 2023 and 2022

      Common Stock  Additional Paid in  Subscriptions  Accumulated    
      Shares  Amount  Capital  Receivable  Deficit  Total 
    Balance at March 31, 2021  1,301,358  $13,014  $20,150,715  $-  $(12,254,191) $7,909,538 
                             
    Net Income  -   -   -   -   230,471   230,471 
    Issuance of stock  550,000   5,500   4,944,500   -   -   4,950,000 
    Issuance of pre-funded warrants  -   -   4,881,667   -   -   4,881,667 
    Payment of stock issuance expenses  -   -   (831,088)  -   -   (831,088)
    Issuance of stock for stock issuance expenses  19,047   190   (190)  -       - 
    Redemption and retirement of treasury shares  (654,105)  (6,542)  (4,301,147)  -   (2,854,762)  (7,162,451)
    Issuance of common stock - directors  575   6   4,994   -   -   5,000 
    Issuance of common stock - non-employee  1,667   17   16,983   -   -   17,000 
    Employee compensation-stock option  -   -   22,287   -   -   22,287 
    Exercise of stock options  2,667   27   13,973   -   -   14,000 
                             
    Balance at March 31, 2022  1,221,209   12,212   24,902,694   -   (14,878,482)  10,036,424 
                             
    Net Loss  -   -   -   -   (4,638,462)  (4,638,462)
                             
    Issuance of common stock  1,000,000   10,000   3,990,000   -   -   4,000,000 
    Payment of stock issuance expenses  -   -   (637,250)  -   -   (637,250)
    Issuance of common stock - at the market offering  14,230   143   36,270   (5,891)  -   30,522 
    Exercise of pre-funded warrants  561,113   5,611   162,723   -   -   168,334 
    Exercise of common stock warrants  353,445   3,534   986,117   -   -   989,651 
    Issuance of common stock - directors  2,468   25   19,991   -   -   20,016 
    Issuance of common stock - officers  3,335   33   31,216   -   -   31,249 
    Issuance of common stock - non-employee  10,000   100   93,600   -   -   93,700 
    Employee compensation-stock option  -   -   236,861   -   -   236,861 
    Rounding of common stock issued due to reverse split  1,688   17   (17)  -   -   - 
                             
    Balance at March 31, 2023  3,167,488  $31,675  $29,822,205  $(5,891) $(19,516,944) $10,331,045 


    See notes to the consolidated financial statements.


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