XML 32 R23.htm IDEA: XBRL DOCUMENT v3.22.0.1

4. BALANCE SHEET DETAIL (Tables)

9 Months Ended

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

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=120391452&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=120391452&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=120391452&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=120391452&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=120391452&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