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INCOME TAXES - Deferred Tax Assets and Deferred Tax Liabilities (Details) - USD ($) $ in Thousands | Mar. 31, 2025 | Mar. 31, 2024
--- | --- | ---
Deferred tax assets: |  |
Accrued vacation | $ 2,744 | $ 2,666
Deferred revenue | 7,108 | 6,934
Allowance for credit losses | 1,745 | 1,278
Restricted stock | 301 | 738
Other deferred tax assets | 841 | 689
Inventory reserve | 1,313 | 546
Capitalized research expenditures | 1,666 | 502
Accrued bonus | 2,708 | 2,641
Lease liabilities | 5,067 | 4,503
Other credits and carryforwards | 101 | 251
Gross deferred tax assets | 23,594 | 20,748
Less: valuation allowance | (63) | (70)
Net deferred tax assets | 23,531 | 20,678
Deferred tax liabilities: |  |
Property and equipment | (2,516) | (2,724)
Operating leases | (7,804) | (3,889)
Prepaid expenses | (4,095) | (1,807)
Right-of-use assets | (4,714) | (4,113)
Tax deductible goodwill | (2,198) | (2,525)
Total deferred tax liabilities | (21,327) | (15,058)
Net deferred tax asset | $ 2,204 | $ 5,620

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