v3.25.4
ACQUISITIONS (Tables)
 9 Months Ended
Dec. 31, 2025
Business Combination, Asset Acquisition, Transaction between Entities under Common Control, and Joint Venture Formation [Abstract]  
Schedule of Estimate of the Aggregate Fair Value of Assets Acquired and Liabilities Assumed The following table summarizes the Company's best initial estimate of the aggregate fair value of the assets acquired and liabilities assumed at the date of acquisition (in thousands).
Initial Estimated Fair Value
Cash$5,973 
Accounts Receivable16,296 
Inventory54,520 
Income Tax Receivable1,934 
Other Current Assets1,606 
Property, Plant and Equipment6,644 
Trade Name (indefinite life)45,000 
Customer Lists (useful life of 15 years)
349,000 
Right-Of-Use Assets5,205 
Other Long-Term Assets635 
Accounts Payable(7,645)
Accrued and Other Current Liabilities(10,729)
Lease Liabilities - Short-Term(1,341)
Deferred Tax Liabilities(60,679)
Lease Liabilities - Long-Term(3,864)
Estimated fair value of net assets acquired402,555 
Goodwill264,981 
Total Purchase Price$667,536 
The following table summarizes the Company's best initial estimate of the aggregate fair value of the assets acquired and liabilities assumed at the date of acquisition (in thousands).
Initial Estimated Fair ValueMeasurement Period AdjustmentsUpdated Initial Estimated Fair Value
Cash$2,289 $— $2,289 
Accounts Receivable15,253 (62)15,191 
Inventory30,851 311 31,162 
Other Current Assets150 — 150 
Property, Plant and Equipment7,916 — 7,916 
Trade Name (indefinite life)22,000 — 22,000 
Customer Lists (useful life of 15 years)
165,000 — 165,000 
Right-Of-Use Assets11,855 — 11,855 
Long-Term Indemnity Asset400 — 400 
Other Long-Term Assets— 1,789 1,789 
Accounts Payable(5,459)— (5,459)
Accrued and Other Current Liabilities(8,943)(167)(9,110)
Lease Liabilities - Short-Term(1,019)— (1,019)
Lease Liabilities - Long-Term(10,836)— (10,836)
Contingency Reserve(400)— (400)
Other Long-Term Liabilities(3,600)— (3,600)
Estimated fair value of net assets acquired225,457 1,871 227,328 
Goodwill100,421 (177)100,244 
Total Purchase Price$325,878 $1,694 $327,572 
Schedule of Unaudited Proforma Financial Information
Pursuant to Topic 805, unaudited supplemental proforma results of operations for the three and nine months ended December 31, 2025 and 2024, as if the acquisitions of MARS Parts and Aspen Manufacturing had occurred on April 1, 2024, are presented below (in thousands, except per share amounts):

Three Months Ended December 31,Nine Months Ended December 31,
2025202420252024
Revenue, net$246,464 $253,677 $923,777 $906,799 
Net income attributable to CSW11,959 16,811 102,148 88,647 
Net income per share attributable to CSW
Basic$0.72 $1.00 $6.11 $5.52 
Diluted$0.72 $1.00 $6.09 $5.49