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NET INCOME (LOSS) PER SHARE (Tables) | 6 Months Ended | 12 Months Ended
--- | --- | ---
Sep. 30, 2024 | Mar. 31, 2024
Earnings Per Share [Abstract] |  |
Schedule of antidilutive securities excluded from computation of diluted net income (loss) per share | The following weighted-average outstanding shares of Common Stock equivalents were excluded from the computation of diluted net income (loss) per share attributable to common stockholders for the periods presented because including them would have been anti-dilutive (in thousands):
| Three Months Ended September 30, |  | Six Months Ended September 30,
| 2024 |  | 2023 |  | 2024 |  | 2023
Stock Awards | 11 |  |  | 12 |  |  | 24 |  |  | 25 |
Warrants | 1,145 |  |  | 608 |  |  | 929 |  |  | 608 |
| The following table sets forth the computation of basic and diluted net income (loss) per share attributable to common stockholders (in thousands, except per share data):
| Year Ended March 31,
| 2024 |  | 2023 |  | 2022
|  |  | As Restated |  | As Restated
Numerator: |  |  |  |  |
Net income (loss) attributable to common stockholders used in basic earnings per share | $ | (41,286) |  |  | $ | (18,368) |  |  | $ | 38,355 |
Add back: Excluded (gain) loss on assumed exercise of liability-classified common stock warrants during the period | — |  |  | (7,323) |  |  | (59,753) |
Net loss attributable to common stockholders used in diluted earnings per share | $ | (41,286) |  |  | $ | (25,691) |  |  | $ | (21,398) |
Denominator: |  |  |  |  |
Weighted average common shares outstanding used in basic earnings per share | 4,754 |  | 4,517 |  | 2,944
Incremental common shares from: |  |  |  |  |
Assumed exercise of dilutive warrants | — |  | 42 |  | 357
Weighted average common shares outstanding used in diluted earnings per share | $ | 4,754 |  |  | $ | 4,559 |  |  | $ | 3,301 |
Net income (loss) per share attributable to common stockholders - Basic | $ | (8.68) |  |  | $ | (4.07) |  |  | $ | 13.03 |
Net income (loss) per share attributable to common stockholders - Diluted | $ | (8.68) |  |  | $ | (5.64) |  |  | $ | (6.48) |
The dilutive impact related to shares of common stock from incentive plans and outstanding warrants is determined by applying the treasury stock method to the assumed vesting of outstanding performance share units and restricted stock units and the exercise of outstanding options and warrants. The dilutive impact related to shares of common stock from contingently issuable performance share units is determined by applying a two-step approach using both the contingently issuable share guidance and the treasury stock method. The following weighted-average outstanding shares of common stock equivalents were excluded from the computation of diluted net income (loss) per share attributable to common stockholders for the periods presented because including them would have been anti-dilutive (in thousands):
| Year Ended March 31,
| 2024 |  | 2023 |  | 2022
Stock awards | 17 |  |  | 27 |  |  | 100 |
Warrants | 608 |  |  | 185 |  |  | 3 |
ESPP | — |  |  | — |  |  | 1 |
Total | 625 |  |  | 212 |  |  | 104 |

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- Definition Tabular disclosure of securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) in the future that were not included in the computation of diluted EPS because to do so would increase EPS amounts or decrease loss per share amounts for the period presented, by antidilutive securities. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482662/260-10-50-1 + Details
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