XML 41 R28.htm IDEA: XBRL DOCUMENT
v3.21.1

4. BALANCE SHEET DETAIL (Tables) | 12 Months Ended
--- | ---
Mar. 31, 2021
BALANCE SHEET DETAIL |
Schedule of inventories |
|  | March 31, |
|  | 2021 |  | 2020 |
|  | (In thousands) |
Inventories: |  |  |  |  |  |  |
Work-in-progress |  | $ | 1,561 |  | $ | 1,650 |
Finished goods |  |  | 2,764 |  |  | 2,612 |
Inventory at distributors |  |  | 18 |  |  | 20 |
|  | $ | 4,343 |  | $ | 4,282 |
Schedule of accounts receivable, net |
|  | March 31, |
|  | 2021 |  | 2020 |
|  | (In thousands) |
Accounts receivable, net: |  |  |  |  |  |  |
Accounts receivable |  | $ | 3,785 |  | $ | 6,415 |
Less: Allowances for doubtful accounts and other |  |  | (120) |  |  | (85) |
|  | $ | 3,665 |  | $ | 6,330 |
Schedule of prepaid expenses and other current assets |
|  | March 31, |
|  | 2021 |  | 2020 |
|  | (In thousands) |
Prepaid expenses and other current assets: |  |  |  |  |  |  |
Prepaid tooling and masks |  | $ | 584 |  | $ | 707 |
Prepaid income taxes |  |  | 1 |  |  | 79 |
Other receivables |  |  | 291 |  |  | 211 |
Other prepaid expenses and other current assets |  |  | 611 |  |  | 937 |
|  | $ | 1,487 |  | $ | 1,934 |
Schedule of property and equipment, net |
|  | March 31, |
|  | 2021 |  | 2020 |
|  | (In thousands) |
Property and equipment, net: |  |  |  |  |  |  |
Computer and other equipment |  | $ | 18,359 |  | $ | 18,191 |
Software |  |  | 4,097 |  |  | 4,086 |
Land |  |  | 3,900 |  |  | 3,900 |
Building and building improvements |  |  | 3,735 |  |  | 3,735 |
Furniture and fixtures |  |  | 102 |  |  | 102 |
Leasehold improvements |  |  | 877 |  |  | 874 |
|  |  | 31,070 |  |  | 30,888 |
Less: Accumulated depreciation |  |  | (23,742) |  |  | (22,769) |
|  | $ | 7,328 |  | $ | 8,119 |
Schedule of intangible assets | The following table summarizes the components of intangible assets and related accumulated amortization balances at March 31, 2021 and 2020, respectively (in thousands):
|  | As of March 31, 2021 |
|  | Gross Carrying Amount |  | Accumulated amortization |  | Net Carrying Amount |
Intangible assets: |  |  |  |  |  |  |  |  |  |
Product designs |  | $ | 590 |  | $ | (590) |  | $ | — |
Patents |  |  | 4,220 |  |  | (1,964) |  |  | 2,256 |
Software |  |  | 80 |  |  | (80) |  |  | — |
Total |  | $ | 4,890 |  | $ | (2,634) |  | $ | 2,256 |
|  | As of March 31, 2020 |
|  | Gross Carrying Amount |  | Accumulated Amortization |  | Net Carrying Amount |
Intangible assets: |  |  |  |  |  |  |  |  |  |
Product designs |  | $ | 590 |  | $ | (590) |  | $ | — |
Patents |  |  | 4,220 |  |  | (1,731) |  |  | 2,489 |
Software |  |  | 80 |  |  | (80) |  |  | — |
Total |  | $ | 4,890 |  | $ | (2,401) |  | $ | 2,489 |
Estimated future amortization expense of intangible assets | As of March 31, 2021, the estimated future amortization expense of intangible assets in the table above is as follows (in thousands):
Fiscal year ending March 31, |  |  |
2022 |  | $ | 233
2023 |  |  | 233
2024 |  |  | 233
2025 |  |  | 233
2026 |  |  | 233
Thereafter |  |  | 1,091
Total |  | $ | 2,256
Schedule of accrued expenses and other liabilities |
|  | March 31, |
|  | 2021 |  | 2020 |
|  | (In thousands) |
Accrued expenses and other liabilities: |  |  |  |  |  |  |
Accrued compensation |  | $ | 4,173 |  | $ | 3,673 |
Purchased intellectual property |  |  | — |  |  | 1,621 |
Accrued commissions |  |  | 217 |  |  | 270 |
Income taxes payable |  |  | 198 |  |  | 143 |
Miscellaneous accrued expenses |  |  | 932 |  |  | 871 |
|  | $ | 5,520 |  | $ | 6,578 |

X
- References No definition available. + Details
Name: | us-gaap_BalanceSheetRelatedDisclosuresAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(13)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229 + Details
Name: | us-gaap_PropertyPlantAndEquipmentTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.3,4) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of accrued liabilities. + References No definition available. + Details
Name: | us-gaap_ScheduleOfAccruedLiabilitiesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of assets, excluding financial assets and goodwill, lacking physical substance with a finite life, by either major class or business segment. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=66006027&loc=d3e16323-109275 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=66006027&loc=d3e16265-109275 + Details
Name: | us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the carrying amount as of the balance sheet date of merchandise, goods, commodities, or supplies held for future sale or to be used in manufacturing, servicing or production process. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(6)(c)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(6)(b)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(6)(a)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6361739&loc=d3e7789-107766 + Details
Name: | us-gaap_ScheduleOfInventoryCurrentTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the carrying amounts of other current assets. + References No definition available. + Details
Name: | us-gaap_ScheduleOfOtherCurrentAssetsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the amount of amortization expense expected to be recorded in succeeding fiscal years for finite-lived intangible assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=66006027&loc=d3e16323-109275 + Details
Name: | us-gaap_ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration