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INCOME TAXES (Tables) | 12 Months Ended
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Mar. 31, 2023
Income Tax Disclosure [Abstract] |
Schedule of Components of Income Tax Expense (Benefit) | The components of the consolidated provision for income taxes for fiscal 2023, 2022, and 2021 consisted of the following:
| March 31,
Current: | 2023 |  | 2022 |  | 2021
Federal | $ | 423 |  |  | $ | — |  |  | $ | — |
State | 1,331 |  |  | 145 |  |  | 31 |
Foreign | 1,053 |  |  | 721 |  |  | 812 |
Total current tax provision | 2,807 |  |  | 866 |  |  | 843 |
Deferred |  |  |  |  |
Federal | — |  |  | (984) |  |  | — |
State | — |  |  | (269) |  |  | — |
Foreign | — |  |  | — |  |  | — |
Total deferred tax provision | — |  |  | (1,253) |  |  | — |
Income tax provision (benefit) | $ | 2,807 |  |  | $ | (387) |  |  | $ | 843 |
Schedule of Deferred Tax Assets and Liabilities | Deferred tax assets and (liabilities) were comprised of the following:
| March 31,
| 2023 |  | 2022
Deferred tax assets |  |  |
Net operating loss carryforwards | $ | 317,035 |  |  | $ | 350,242 |
Research and development and other credit carryforwards | 29,237 |  |  | 26,127 |
Stock-based compensation | 9,257 |  |  | 14,877 |
Reserves and allowances | 16,050 |  |  | 23,880 |
Lease liability | 18,236 |  |  | 20,614 |
Capitalized IRC 174 costs | 31,207 |  |  | — |
Fixed assets and intangibles | 5,728 |  |  | 836 |
Gross deferred tax assets | 426,750 |  |  | 436,576 |
Valuation allowance | (360,274) |  |  | (349,093) |
Total deferred tax assets | $ | 66,476 |  |  | $ | 87,483 |
Deferred tax liabilities |  |  |
Intangibles | (23,781) |  |  | (28,529) |
Deferred sales commissions | (30,607) |  |  | (32,857) |
Convertible debt | — |  |  | (12,066) |
Lease asset | (12,202) |  |  | (14,145) |
Net deferred taxes | $ | (114) |  |  | $ | (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,
| 2023 |  | 2022 |  | 2021
Tax benefit at statutory rate | $ | (15,075) |  |  | $ | (36,909) |  |  | $ | (34,492) |
State income taxes before valuation allowance, net of federal effect | (3,088) |  |  | (7,754) |  |  | (7,445) |
Foreign tax rate differential | 492 |  |  | (2,056) |  |  | (2,206) |
Research and development credits | (2,513) |  |  | (3,362) |  |  | (4,078) |
Change in valuation allowance | (1,708) |  |  | 49,620 |  |  | 47,225 |
Compensation/option differences | 16,858 |  |  | (6,788) |  |  | (5,045) |
Non-deductible compensation | 4,397 |  |  | 7,606 |  |  | 6,194 |
Other | 3,444 |  |  | (744) |  |  | 690 |
Total income tax provision (benefit) | $ | 2,807 |  |  | $ | (387) |  |  | $ | 843 |
Schedule of Unrecognized Tax Benefits Roll Forward | A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows:
| Years ended March 31,
| 2023 |  | 2022 |  | 2021
Balance at beginning of year | $ | 9,850 |  |  | $ | 7,053 |  |  | $ | 6,115 |
Gross increases - tax position in prior period | 163 |  |  | 1,918 |  |  | — |
Gross increases - tax position related to the current year | 158 |  |  | 951 |  |  | 1,140 |
Settlements | — |  |  | (63) |  |  | — |
Lapse of statute of limitations | (34) |  |  | (19) |  |  | (202) |
Currency | (24) |  |  | 10 |  |  | — |
Balance at end of year | $ | 10,113 |  |  | $ | 9,850 |  |  | $ | 7,053 |

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