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INCOME TAX - Reconciliation of Deferred Tax Assets/Liabilities (Details) - USD ($) $ in Thousands | Mar. 31, 2024 | Mar. 31, 2023
--- | --- | ---
Deferred tax assets: |  |
Accrued expenses | $ 5,849 | $ 5,287
Lease liabilities | 10,107 | 11,613
Net operating loss carryforwards | 30,408 | 22,504
Stock-based compensation | 7,346 | 3,335
Nonqualified deferred compensation | 2,809 | 2,797
Property and equipment | 0 | 585
Tax credit carryforwards | 9,764 | 7,779
Capitalized research and development | 45,499 | 26,357
Other | 1,477 | 253
Total deferred tax assets | 113,259 | 80,510
Less valuation allowance | (81,284) | (61,152)
Net deferred tax assets | 31,975 | 19,358
Deferred tax liabilities: |  |
Prepaid expenses | (2,821) | (2,411)
Property and equipment | (1,976) | 0
Right-of-use assets | (6,186) | (6,011)
Intangible assets | (7,118) | (829)
Deferred commissions | (12,098) | (9,153)
Other | (364) | 0
Total deferred tax liabilities | (30,563) | (18,404)
Net deferred tax assets | $ 1,412 | $ 954

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- Definition The sum of (1) tax effects as of the balance sheet date of the amount of excesses of tax deductions over gross income in a year which cannot be used on the tax returns in the current year but can be carried forward to reduce taxable income or income taxes payable in a future year, for which there must be sufficient tax-basis income to utilize a portion or all of the carryforward amount to realize the deferred tax asset and (2) tax effect as of the balance sheet date of the amount of future tax deductions arising from all unused tax credit carry forwards, reduced by a valuation allowance. + References No definition available. + Details
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