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ACQUISITIONS (Tables) | 12 Months Ended
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Mar. 31, 2025
Western Pennsylvania Acquisition [Member] |
Business Acquisition [Line Items] |
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed | The following table summarizes the preliminary allocation of the purchase price to the fair value of assets acquired and liabilities assumed (based on Level 3 inputs) as of March 31, 2025. Adjustments to the preliminary purchase price allocation could be significant, particularly with respect to Intangible Assets and Property, Plant, and Equipment.
|  | (dollars in thousands) |  |
Accounts Receivable |  | $ |  | 1,443 |  |
Inventories |  |  |  | 3,354 |  |
Prepaid and Other Current Assets |  |  |  | 229 |  |
Property, Plant, and Equipment |  |  |  | 35,097 |  |
Intangible Assets |  |  |  | 39,400 |  |
Accounts Payable and Accrued Liabilities |  |  |  | (327 | ) |
Other Long-term Liabilities |  |  |  | (792 | ) |
Total Net Assets Acquired |  |  |  | 78,404 |  |
Goodwill |  |  |  | 71,565 |  |
Total Purchase Price |  | $ |  | 149,969 |  |
Schedule of Fair Value Estimates of Identifiable Intangible Assets | The following table is a summary of the fair value estimates of the identifiable intangible assets and their weighted-average useful lives:
|  | Weighted-Average Life |  |  | Estimated Fair Value (dollars in thousands) |
Customer Relationships |  |  | 15 |  |  |  |  | 38,900 |
Trade Name and Technology |  |  | 5 |  |  |  |  | 500 |
Total Intangible Assets |  |  |  |  | $ |  | 39,400 |
Schedule of Revenue and Operating Earnings Related to Business Acquisition | The following table presents the Revenue and Operating Loss related to the Western Pennsylvania Acquisition that has been included in our Consolidated Statement of Earnings from January 7, 2025 through March 31, 2025.
|  | For the Year Ended March 31, 2025 |
|  | (dollars in thousands) |
Revenue |  | $ |  | 4,111 |
Operating Loss |  | $ |  | (1,321 | )
Northern Kentucky Acquisition [Member] |
Business Acquisition [Line Items] |
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed | The following table summarizes the allocation of the Purchase Price to assets acquired and liabilities assumed:
|  | (dollars in thousands) |  |
Inventory |  | $ |  | 1,067 |  |
Property, Plant, and Equipment |  |  |  | 18,237 |  |
Lease Right-of-Use Assets |  |  |  | 757 |  |
Intangible Assets |  |  |  | 1,309 |  |
Accrued Liabilities |  |  |  | (71 | ) |
Lease Obligations |  |  |  | (757 | ) |
Other Long-term Liabilities |  |  |  | (1,422 | ) |
Total Net Assets Acquired |  |  |  | 19,120 |  |
Goodwill |  |  |  | 5,761 |  |
Total Purchase Price |  | $ |  | 24,881 |  |
Schedule of Revenue and Operating Earnings Related to Business Acquisition | The following table presents the Revenue and Operating Loss related to the Northern Kentucky Acquisition that has been included in our Consolidated Statement of Earnings from August 9, 2024 through March 31, 2025.
|  | For the Year Ended March 31, 2025 |
|  | (dollars in thousands) |
Revenue |  | $ |  | 7,487 |
Operating Loss |  | $ |  | (1,012 | )

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