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Effects of New Accounting Pronouncements | 6 Months Ended
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Sep. 30, 2025
Accounting Standards Update and Change in Accounting Principle [Abstract] |
Effects of New Accounting Pronouncements | Effects of New Accounting Pronouncements Topics Not Yet Adopted In September 2025, the FASB issued ASU 2025-06, Intangibles—Goodwill and Other—Internal-Use Software (Subtopic 350-40): Targeted Improvements to the Accounting for Internal-Use Software Financial Instruments updated previous internal use software capitalization guidance to provide additional guidance on when costs can begin to be capitalized. The Company will adopt this standard for fiscal 2028. The Company believes the adoption of this standard will not have an overall material impact to the financial statements. In July 2025, the FASB issued ASU 2025-05, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets provides for a practical expedient when estimating credit losses under CECL for current accounts receivables and for current contract assets arising from revenue transactions accounted for under ASC 606, Revenue from Contracts with Customers, including those acquired under ASC 805, Business Combinations. The new guidance will be effective for interim and annual periods beginning after December 15, 2025 and is to be adopted on a prospective basis. The Company believes the adoption of this standard will not have an overall material impact to the financial statements. In November 2024, the FASB issued ASU 2024-03, Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses. This ASU will improve disclosures about a public business entity's expenses and address requests from investors for more detailed information about the types of expenses commonly presented within the expense caption on the Company's Statement of Operations. The new guidance is effective for annual periods beginning after December 15, 2026 and interim periods within fiscal years beginning after December 15, 2027. The Company believes the adoption of this standard will result in additional disclosures, but will not have an overall material impact to the financial statements. In December 2023, the FASB issued ASU No. 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures. The ASU is intended to provide increased transparency about income tax information through improvements to income tax disclosures related to the rate reconciliation and income taxes paid. The Company believes the adoption of this standard will result in additional disclosures in its Annual Report on Form 10-K to be filed for the fiscal year ending March 31, 2026, but will not have an overall material impact to the financial statements.

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- Definition The entire disclosure for change in accounting principle. 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