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4. BALANCE SHEET DETAIL (Tables)

6 Months Ended

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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