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EARNINGS (LOSS) PER SHARE AND STOCKHOLDERS’ EQUITY (Tables) | 6 Months Ended
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Sep. 30, 2023
EARNINGS (LOSS) PER SHARE AND STOCKHOLDERS’ EQUITY |
Schedule of Reconciliation of Numerator And Denominator of Basic and Diluted Earnings (Loss) Per Share | A reconciliation of the numerator and denominator of basic and diluted earnings (loss) per share is shown below (in thousands, except per share amounts):
|  | For the three months ended |  | For the six months ended
|  | September 30, |  | September 30,
|  | 2023 |  | 2022 |  | 2023 |  | 2022
Basic earnings (loss) per share: |  |  |  |  |  |  |  |
Net earnings (loss) from continuing operations |  | $ | 4,476 |  |  | $ | (30,436) |  |  | $ | 2,890 |  |  | $ | (57,654) |
Earnings from discontinued operations, net of tax |  | 387 |  |  | — |  |  | 387 |  |  | — |
Net earnings (loss) |  | $ | 4,863 |  |  | $ | (30,436) |  |  | $ | 3,277 |  |  | $ | (57,654) |
Basic weighted-average shares outstanding |  | 66,284 |  |  | 67,096 |  |  | 66,391 |  |  | 67,750 |
Continuing operations |  | $ | 0.07 |  |  | $ | (0.45) |  |  | $ | 0.04 |  |  | $ | (0.85) |
Discontinued operations |  | 0.01 |  |  | — |  |  | 0.01 |  |  | — |
Basic earnings (loss) per share |  | $ | 0.07 |  |  | $ | (0.45) |  |  | $ | 0.05 |  |  | $ | (0.85) |
Diluted earnings (loss) per share: |  |  |  |  |  |  |  |
Basic weighted-average shares outstanding |  | 66,284 |  |  | 67,096 |  |  | 66,391 |  |  | 67,750 |
Dilutive effect of common stock options and restricted stock units as computed under the treasury stock method (1) |  | 1,584 |  |  | — |  |  | 1,238 |  |  | — |
Diluted weighted-average shares outstanding |  | 67,868 |  |  | 67,096 |  |  | 67,628 |  |  | 67,750 |
Continuing operations |  | $ | 0.07 |  |  | $ | (0.45) |  |  | $ | 0.04 |  |  | $ | (0.85) |
Discontinued operations |  | 0.01 |  |  | — |  |  | 0.01 |  |  | — |
Diluted earnings (loss) per share |  | $ | 0.07 |  |  | $ | (0.45) |  |  | $ | 0.05 |  |  | $ | (0.85) |
(1) The number of common stock options and restricted stock units as computed under the treasury stock method that would have otherwise been dilutive but are excluded from the table above because their effect would have been anti-dilutive due to the net loss position of the Company was 0.5 million and 0.6 million in the three and six months ended September 30, 2022.
Schedule of Anti-dilutive Options, Warrants and Restricted Stock Units Excluded from Computation of Loss Per Share | Restricted stock units that were outstanding during the periods presented but were not included in the computation of diluted loss per share because their effect would have been anti-dilutive (other than due to the net loss position of the Company) are shown below (shares in thousands):
|  | For the three months ended |  | For the six months ended
|  | September 30, |  | September 30,
|  | 2023 |  | 2022 |  | 2023 |  | 2022
Number of shares underlying restricted stock units |  | 1,167 |  |  | 5,919 |  |  | 1,208 |  |  | 3,289 |

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- Definition Tabular disclosure of securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) in the future that were not included in the computation of diluted EPS because to do so would increase EPS amounts or decrease loss per share amounts for the period presented, by antidilutive securities. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1 + Details
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