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INCOME TAXES - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Mar. 31, 2025 | Mar. 31, 2024
--- | --- | ---
Deferred tax assets: |  |
Deferred compensation | $ 22 | $ 17
ACL | 3,758 | 3,768
Accrued expenses | 185 | 520
Accumulated depreciation and amortization | 1,079 | 977
Deferred gain on sale |  | 17
Deferred income | 29 | 43
Net unrealized loss on investment securities available for sale | 4,201 | 5,093
Operating lease liabilities | 1,072 | 1,387
Other | 324 | 371
Total deferred tax assets | 10,670 | 12,193
Deferred tax liabilities: |  |
FHLB stock dividends | (35) | (38)
Prepaid expenses | (339) | (325)
Operating lease ROU assets | (1,019) | (1,315)
Loan fees/costs | (652) | (737)
Total deferred tax liabilities | (2,045) | (2,415)
Deferred tax assets, net | $ 8,625 | $ 9,778

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