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Fair Value Measurements (Tables)

6 Months Ended

Sep. 30, 2017

Fair Value Measurements [Abstract]

Financial assets and liabilities measured at fair value recurring basis

The following summarizes the Company’s financial assets and liabilities measured at fair value, by level within the fair value hierarchy:

		September 30, 2017																March 31, 2017
						Fair Value Measurements Using Inputs Considered as																Fair Value Measurements Using Inputs Considered as
		Fair Value				Level 1				Level 2				Level 3				Fair Value				Level 1				Level 2				Level 3
Assets
Short-term investments
Mutual funds		$	2,568,000			$	2,568,000				-				-			$	2,140,000			$	2,140,000				-				-
Prepaid expenses and other current assets
Forward foreign currency exchange contracts			1,149,000				-			$	1,149,000				-				427,000				-			$	427,000				-
Liabilities
Other current liabilities
Deferred compensation			2,568,000				2,568,000				-				-				2,140,000				2,140,000				-				-
Other liabilities
Warrant liability			-				-				-				-				11,879,000				-				-			$	11,879,000

Change in warrant liability measured at fair value recurring basis using significant unobservable inputs (level 3)

The following summarizes the activity for Level 3 fair value measurements:

		Three Months Ended September 30,																Six Months Ended September 30,
		2017								2016								2017								2016
		Supplier Warrant				Contingent Consideration				Supplier Warrant				Contingent Consideration				Supplier Warrant				Contingent Consideration				Supplier Warrant				Contingent Consideration
Beginning balance		$	10,586,000			$	-			$	10,054,000			$	314,000			$	11,879,000			$	-			$	15,643,000			$	330,000
Newly issued			-				-				-				-				-				-				-				-
Total (gain) loss included in net income (loss)			(1,020,000	)			-				824,000				-				(2,313,000	)			-				(4,765,000	)			(16,000	)
Exercises/settlements (1)			(9,566,000	)			-				-				(314,000	)			(9,566,000	)			-				-				(314,000	)
Net transfers in (out) of Level 3			-				-				-				-				-				-				-				-
Ending balance		$	-			$	-			$	10,878,000			$	-			$	-			$	-			$	10,878,000			$	-

(1) Represents the fair value of the Supplier Warrant as of the exercise date (see Note 8).

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- References

No definition available.

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- Definition

Tabular disclosure of the fair value measurement of liabilities using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets), and gains or losses recognized in other comprehensive income (loss) and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs) by class of liability.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=66048111&loc=d3e19279-110258

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=66048111&loc=d3e19207-110258

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- Definition

Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=66048111&loc=d3e19190-110258

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