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Income Taxes - Summary of Deferred Tax Assets and Liabilities (Detail) - USD ($) | Mar. 31, 2025 | Mar. 31, 2024
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Deferred tax assets: |  |
Accrued liabilities not currently deductible | $ 8,363,000 | $ 7,181,000
Allowance for expected credit losses | 1,947,000 | 1,076,000
Stock-based compensation | 2,808,000 | 2,489,000
Deferred lease liability | 7,094,000 | 7,917,000
Capitalized research and development expenditures | 5,826,000 | 4,124,000
Other | 541,000 | 497,000
Deferred tax assets | 26,579,000 | 23,284,000
Deferred tax liabilities: |  |
Excess of book over tax basis of fixed assets | (4,645,000) | (5,758,000)
Intangible assets | (4,905,000) | (4,922,000)
Right-of-use asset | (5,267,000) | (6,075,000)
Accrued revenue | (2,350,000) | (2,284,000)
Other | (456,000) | (464,000)
Total deferred tax liabilities | (17,623,000) | (19,503,000)
Valuation allowance | (252,000) | (236,000)
Deferred tax liabilities | (17,875,000) | (19,739,000)
Net deferred tax assets (liabilities) | $ 8,704,000 | $ 3,545,000

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