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4. BALANCE SHEET DETAIL (Tables) | 9 Months Ended
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Dec. 31, 2021
BALANCE SHEET DETAIL |
Schedule of inventories | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​
​ | ​ | December 31, 2021 | ​ | March 31, 2021
​ | ​ | (In thousands)
Inventories: | ​ | ​
Work-in-progress |  | $ | 3,186 |  | $ | 1,561
Finished goods | ​ |  | 1,535 | ​ |  | 2,764
Inventory at distributors | ​ |  | 15 | ​ |  | 18
​ |  | $ | 4,736 |  | $ | 4,343
Schedule of accounts receivable, net | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2021 | ​ | March 31, 2021
​ | ​ | (In thousands)
Accounts receivable, net: | ​ | ​ | ​ | ​ | ​ | ​
Accounts receivable |  | $ | 3,083 |  | $ | 3,785
Less: Allowances for doubtful accounts and other | ​ |  | (35) | ​ |  | (120)
​ |  | $ | 3,048 |  | $ | 3,665
Schedule of prepaid expenses and other current assets | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2021 | ​ | March 31, 2021
​ | ​ | (In thousands)
Prepaid expenses and other current assets: | ​ | ​ | ​ | ​ | ​ | ​
Prepaid tooling and masks | ​ | $ | 235 | ​ | $ | 584
Other receivables | ​ | ​ | 257 | ​ | ​ | 291
Other prepaid expenses and other current assets | ​ | ​ | 1,859 | ​ | ​ | 612
​ | ​ | $ | 2,351 | ​ | $ | 1,487
Schedule of property and equipment, net | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2021 | ​ | March 31, 2021
​ | ​ | (In thousands)
Property and equipment, net: | ​ | ​ | ​ | ​ | ​ | ​
Computer and other equipment | ​ | $ | 18,175 | ​ | $ | 18,359
Software | ​ | ​ | 4,426 | ​ | ​ | 4,097
Land | ​ | ​ | 3,900 | ​ | ​ | 3,900
Building and building improvements | ​ | ​ | 3,735 | ​ | ​ | 3,735
Furniture and fixtures | ​ | ​ | 102 | ​ | ​ | 102
Leasehold improvements | ​ | ​ | 878 | ​ | ​ | 877
​ | ​ | ​ | 31,216 | ​ | ​ | 31,070
Less: Accumulated depreciation | ​ | ​ | (23,904) | ​ | ​ | (23,742)
​ | ​ | $ | 7,312 | ​ | $ | 7,328
Schedule of intangible assets | The following tables summarize the components of intangible assets and related accumulated amortization balances at December 31, 2021 and March 31, 2021 (in thousands): ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | As of December 31, 2021 | ​
​ |  | Gross Carrying Amount |  | Accumulated amortization |  | Net Carrying Amount |
Intangible assets: | ​ | ​ | ​ |  | ​ | ​ |  | ​ | ​ |
Product designs | ​ | $ | 590 | ​ | $ | (590) | ​ | $ | — | ​
Patents | ​ | ​ | 4,220 | ​ | ​ | (2,139) | ​ | ​ | 2,081 | ​
Software | ​ | ​ | 80 | ​ | ​ | (80) | ​ | ​ | — | ​
Total | ​ | $ | 4,890 | ​ | $ | (2,809) | ​ | $ | 2,081 | ​
​ ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 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 | ​
​ ​
Estimated future amortization expense of intangible assets | As of December 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 (Remaining three months) | ​ | $ | 58
2023 | ​ | ​ | 233
2024 | ​ | ​ | 233
2025 | ​ | ​ | 233
2026 | ​ | ​ | 233
Thereafter | ​ | ​ | 1,091
Total | ​ | $ | 2,081
Schedule of accrued expenses and other liabilities | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2021 | ​ | March 31, 2021
​ | ​ | (In thousands)
Accrued expenses and other liabilities: | ​ | ​ | ​ | ​ | ​ | ​
Accrued compensation | ​ | $ | 4,502 | ​ | $ | 4,173
Accrued commissions | ​ | ​ | 203 | ​ | ​ | 217
Income taxes payable | ​ | ​ | 100 | ​ | ​ | 198
Miscellaneous accrued expenses | ​ | ​ | 822 | ​ | ​ | 932
​ | ​ | $ | 5,627 | ​ | $ | 5,520

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