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INCOME TAXES (Tables) | 12 Months Ended
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Mar. 31, 2022
Income Tax Disclosure [Abstract] |
Schedule of Components of Income Tax Expense (Benefit) | The components of the consolidated provision for income taxes for fiscal 2022, 2021, and 2020 consisted of the following:
| March 31,
Current: | 2022 |  | 2021 |  | 2020
Federal | $ | — |  |  | $ | — |  |  | $ | — |
State | 145 |  |  | 31 |  |  | 185 |
Foreign | 721 |  |  | 812 |  |  | 647 |
Total current tax provision | 866 |  |  | 843 |  |  | 832 |
Deferred |  |  |  |  |
Federal | (984) |  |  | — |  |  | — |
State | (269) |  |  | — |  |  | — |
Foreign | — |  |  | — |  |  | — |
Total deferred tax provision | (1,253) |  |  | — |  |  | — |
Income tax (benefit) provision | $ | (387) |  |  | $ | 843 |  |  | $ | 832 |
Schedule of Deferred Tax Assets and Liabilities | Deferred tax assets and (liabilities) were comprised of the following:
| March 31,
| 2022 |  | 2021
Deferred tax assets |  |  |
Net operating loss carryforwards | $ | 350,242 |  |  | $ | 145,655 |
Research and development and other credit carryforwards | 26,127 |  |  | 22,794 |
Stock-based compensation | 14,877 |  |  | 12,669 |
Reserves and allowances | 23,880 |  |  | 6,198 |
Lease liability | 20,614 |  |  | 22,424 |
Fixed assets and intangibles | 836 |  |  | 6,091 |
Gross deferred tax assets | 436,576 |  |  | 215,831 |
Valuation allowance | (349,093) |  |  | (160,450) |
Total deferred tax assets | $ | 87,483 |  |  | $ | 55,381 |
Deferred tax liabilities |  |  |
Intangibles | (28,529) |  |  | — |
Deferred sales commissions | (32,857) |  |  | (27,166) |
Convertible debt | (12,066) |  |  | (12,695) |
Lease asset | (14,145) |  |  | (15,520) |
Net deferred taxes | $ | (114) |  |  | $ | — |
Schedule of Effective Income Tax Rate Reconciliation | A reconciliation of the Company's provision (benefit) for income taxes to the amounts computed using the statutory United States federal income tax rate is as follows:
| Years Ended March 31,
| 2022 |  | 2021 |  | 2020
Tax benefit at statutory rate | $ | (36,909) |  |  | $ | (34,492) |  |  | $ | (36,163) |
State income taxes before valuation allowance, net of federal effect | (7,754) |  |  | (7,445) |  |  | (7,680) |
Foreign tax rate differential | (2,056) |  |  | (2,206) |  |  | (1,422) |
Research and development credits | (3,362) |  |  | (4,078) |  |  | (3,892) |
Change in valuation allowance | 49,620 |  |  | 47,225 |  |  | 51,741 |
Compensation/option differences | (6,788) |  |  | (5,045) |  |  | (6,584) |
Non-deductible compensation | 7,606 |  |  | 6,194 |  |  | 3,017 |
Other | (744) |  |  | 690 |  |  | 1,815 |
Total income tax provision (benefit) | $ | (387) |  |  | $ | 843 |  |  | $ | 832 |
Schedule of Unrecognized Tax Benefits Roll Forward | A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows:
| Unrecognized Tax Benefits
| 2022 |  | 2021 |  | 2020
Balance at beginning of year | $ | 7,053 |  |  | $ | 6,115 |  |  | $ | 5,033 |
Gross increases - tax position in prior period | 1,918 |  |  | — |  |  | — |
Gross increases - tax position related to the current year | 951 |  |  | 1,140 |  |  | 1,082 |
Settlements | (63) |  |  | — |  |  | — |
Lapse of statute of limitations | (19) |  |  | (202) |  |  | — |
Currency | 10 |  |  | — |  |  | — |
Balance at end of year | $ | 9,850 |  |  | $ | 7,053 |  |  | $ | 6,115 |

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