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FAIR VALUE MEASUREMENTS (Tables) | 12 Months Ended
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Mar. 31, 2023
Fair Value Disclosures [Abstract] |
Schedule of Fair Value Measurements | Cash, cash equivalents, and available-for-sale investments were as follows:
As of March 31, 2023 |  | Amortized Costs |  | Gross Unrealized Gain |  | Gross Unrealized Loss |  | Estimated Fair Value |  | Cash and Cash Equivalents |  | Restricted Cash (Current & Non-current) |  | Short-Term Investments |  | Long-Term Investments
Cash |  | $ | 95,828 |  |  | $ | — |  |  | $ | — |  |  | $ | 95,828 |  |  | $ | 95,828 |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Level 1: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Money market funds |  | 8,935 |  |  | — |  |  | — |  |  | 8,935 |  |  | 8,935 |  |  | — |  |  | — |  |  | — |
Treasury securities |  | 1,599 |  |  | 4 |  |  | (1) |  |  | 1,602 |  |  | — |  |  | — |  |  | 1,602 |  |  | — |
Subtotal |  | 106,362 |  |  | 4 |  |  | (1) |  |  | 106,365 |  |  | 104,763 |  |  | — |  |  | 1,602 |  |  | — |
Level 2: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Certificates of deposit |  | 1,329 |  |  | — |  |  | — |  |  | 1,329 |  |  | — |  |  | 1,329 |  |  | — |  |  | — |
Commercial paper |  | 8,610 |  |  | — |  |  | (2) |  |  | 8,608 |  |  | 6,637 |  |  | — |  |  | 1,971 |  |  | — |
Corporate debt |  | 22,625 |  |  | 55 |  |  | (25) |  |  | 22,655 |  |  | — |  |  | — |  |  | 22,655 |  |  | — |
Subtotal |  | 32,564 |  |  | 55 |  |  | (27) |  |  | 32,592 |  |  | 6,637 |  |  | 1,329 |  |  | 24,626 |  |  | — |
Total assets |  | $ | 138,926 |  |  | $ | 59 |  |  | $ | (28) |  |  | $ | 138,957 |  |  | $ | 111,400 |  |  | $ | 1,329 |  |  | $ | 26,228 |  |  | $ | — |
As of March 31, 2022 |  | Amortized Costs |  | Gross Unrealized Gain |  | Gross Unrealized Loss |  | Estimated Fair Value |  | Cash and Cash Equivalents |  | Restricted Cash (Current & Non-current) |  | Short-Term Investments |  | Long-Term Investments
Cash |  | $ | 70,095 |  |  | $ | — |  |  | $ | — |  |  | $ | 70,095 |  |  | $ | 70,095 |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Level 1: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Money market funds |  | 12,865 |  |  | — |  |  | — |  |  | 12,865 |  |  | 12,865 |  |  | — |  |  | — |  |  | — |
Treasury securities |  | 4,573 |  |  |  |  | (7) |  |  | 4,566 |  |  | — |  |  | — |  |  | 4,566 |  |  | — |
Subtotal |  | 87,533 |  |  | — |  |  | (7) |  |  | 87,526 |  |  | 82,960 |  |  | — |  |  | 4,566 |  |  | — |
Level 2: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Certificates of deposit |  | 9,509 |  |  | — |  |  | — |  |  | 9,509 |  |  | — |  |  | 9,509 |  |  | — |  |  | — |
Commercial paper |  | 23,950 |  |  | — |  |  | (34) |  |  | 23,916 |  |  | 7,445 |  |  | — |  |  | 16,471 |  |  | — |
Corporate debt |  | 27,442 |  |  | — |  |  | (163) |  |  | 27,279 |  |  | 800 |  |  | — |  |  | 23,808 |  |  | 2,671 |
Subtotal |  | 60,901 |  |  | — |  |  | (197) |  |  | 60,704 |  |  | 8,245 |  |  | 9,509 |  |  | 40,279 |  |  | 2,671 |
Total assets |  | $ | 148,434 |  |  | $ | — |  |  | $ | (204) |  |  | $ | 148,230 |  |  | $ | 91,205 |  |  | $ | 9,509 |  |  | $ | 44,845 |  |  | $ | 2,671 |
Fair Value Measurement Inputs and Valuation Techniques | The following table presents additional information about valuation techniques and inputs used for the Warrants (see Note 7, Convertible Senior Notes, Term Loan and Capped Calls) that are measured at fair value and categorized within Level 3 as of March 31, 2023 (fair value amounts in thousands):
| Fair Value |  | Valuation Technique |  | Unobservable Inputs |  | Inputs value
Warrants | $5,497 |  | Black-Scholes option-pricing model |  | Stock volatility |  | 67.2%
|  |  |  |  | Risk-free rate |  | 3.6%
|  |  |  |  | Expected term |  | 4.4

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- Definition Tabular disclosure of financial instruments measured at fair value, including those classified in shareholders' equity measured on a recurring or nonrecurring basis. Disclosures include, but are not limited to, fair value measurements recorded and the reasons for the measurements, level within the fair value hierarchy in which the fair value measurements are categorized and transfers between levels 1 and 2. Nonrecurring fair value measurements are those that are required or permitted in the statement of financial position in particular circumstances. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=126976982&loc=d3e19207-110258 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 3 -URI https://asc.fasb.org/extlink&oid=126976982&loc=d3e19279-110258 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2C -URI https://asc.fasb.org/extlink&oid=126976982&loc=SL7498348-110258 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=126976982&loc=d3e19207-110258 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (bb) -URI https://asc.fasb.org/extlink&oid=126976982&loc=d3e19207-110258 + Details
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