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4. BALANCE SHEET DETAIL (Tables) | 6 Months Ended
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Sep. 30, 2023
BALANCE SHEET DETAIL |
Schedule of inventories | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​
​ | ​ | September 30, 2023 | ​ | March 31, 2023 |
​ | ​ | (In thousands) | ​
Inventories: | ​ | ​ | ​
Work-in-progress |  | $ | 3,279 |  | $ | 3,629 | ​
Finished goods | ​ |  | 2,289 | ​ |  | 2,767 | ​
Inventory at distributors | ​ |  | 9 | ​ |  | 19 | ​
​ |  | $ | 5,577 |  | $ | 6,415 | ​
Schedule of accounts receivable, net | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | September 30, 2023 | ​ | March 31, 2023 |
​ | ​ | (In thousands) | ​
Accounts receivable, net: | ​ | ​ | ​ | ​ | ​ | ​ | ​
Accounts receivable |  | $ | 3,132 |  | $ | 3,531 | ​
Less: Allowances for credit losses | ​ |  | (48) | ​ |  | (60) | ​
​ |  | $ | 3,084 |  | $ | 3,471 | ​
Schedule of prepaid expenses and other current assets | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | September 30, 2023 | ​ | March 31, 2023 |
​ | ​ | (In thousands) | ​
Prepaid expenses and other current assets: | ​ | ​ | ​ | ​ | ​ | ​ | ​
Prepaid tooling and masks | ​ | $ | 210 | ​ | $ | 333 | ​
Other receivables | ​ | ​ | 168 | ​ | ​ | 156 | ​
Other prepaid expenses and other current assets | ​ | ​ | 880 | ​ | ​ | 925 | ​
​ | ​ | $ | 1,258 | ​ | $ | 1,414 | ​
Schedule of property and equipment, net | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | September 30, 2023 | ​ | March 31, 2023 |
​ | ​ | (In thousands) | ​
Property and equipment, net: | ​ | ​ | ​ | ​ | ​ | ​ | ​
Computer and other equipment | ​ | $ | 18,842 | ​ | $ | 19,188 | ​
Software | ​ | ​ | 4,428 | ​ | ​ | 4,428 | ​
Land | ​ | ​ | 3,900 | ​ | ​ | 3,900 | ​
Building and building improvements | ​ | ​ | 3,741 | ​ | ​ | 3,741 | ​
Furniture and fixtures | ​ | ​ | 102 | ​ | ​ | 102 | ​
Leasehold improvements | ​ | ​ | 918 | ​ | ​ | 910 | ​
​ | ​ | ​ | 31,931 | ​ | ​ | 32,269 | ​
Less: Accumulated depreciation | ​ | ​ | (24,871) | ​ | ​ | (24,846) | ​
​ | ​ | $ | 7,060 | ​ | $ | 7,423 | ​
Schedule of intangible assets | The following tables summarize the components of intangible assets and related accumulated amortization balances at September 30, 2023 and March 31, 2023 (in thousands): ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | As of September 30, 2023 | ​
​ |  | Gross Carrying Amount |  | Accumulated Amortization |  | Net Carrying Amount |
Intangible assets: | ​ | ​ | ​ |  | ​ | ​ |  | ​ | ​ |
Product designs | ​ | $ | 590 | ​ | $ | (590) | ​ | $ | — | ​
Patents | ​ | ​ | 4,220 | ​ | ​ | (2,548) | ​ | ​ | 1,672 | ​
Software | ​ | ​ | 80 | ​ | ​ | (80) | ​ | ​ | — | ​
Total | ​ | $ | 4,890 | ​ | $ | (3,218) | ​ | $ | 1,672 | ​
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | As of March 31, 2023 | ​
​ |  | Gross Carrying Amount |  | Accumulated Amortization |  | Net Carrying Amount |
Intangible assets: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Product designs | ​ | $ | 590 | ​ | $ | (590) | ​ | $ | — | ​
Patents | ​ | ​ | 4,220 | ​ | ​ | (2,430) | ​ | ​ | 1,790 | ​
Software | ​ | ​ | 80 | ​ | ​ | (80) | ​ | ​ | — | ​
Total | ​ | $ | 4,890 | ​ | $ | (3,100) | ​ | $ | 1,790 | ​
​
Estimated future amortization expense of intangible assets | As of September 30, 2023, the estimated future amortization expense of intangible assets in the table above is as follows (in thousands): ​
​ | ​ | ​ | ​ | ​
Fiscal year ending March 31, | ​ | ​ | ​
2024 (remaining six months) | ​ | $ | 117 | ​
2025 | ​ | ​ | 233 | ​
2026 | ​ | ​ | 233 | ​
2027 | ​ | ​ | 233 | ​
2028 | ​ | ​ | 233 | ​
Thereafter | ​ | ​ | 623 | ​
Total | ​ | $ | 1,672 | ​
Schedule of accrued expenses and other liabilities | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | September 30, 2023 | ​ | March 31, 2023 |
​ | ​ | (In thousands) | ​
Accrued expenses and other liabilities: | ​ | ​ | ​ | ​ | ​ | ​ | ​
Accrued compensation | ​ | $ | 3,320 | ​ | $ | 3,441 | ​
Accrued commissions | ​ | ​ | 200 | ​ | ​ | 214 | ​
Income taxes payable | ​ | ​ | 343 | ​ | ​ | 345 | ​
Outsourced design resources | ​ | ​ | 598 | ​ | ​ | 552 | ​
Miscellaneous accrued expenses | ​ | ​ | 681 | ​ | ​ | 616 | ​
​ | ​ | $ | 5,142 | ​ | $ | 5,168 | ​

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