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4. BALANCE SHEET DETAIL (Tables) | 12 Months Ended
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Mar. 31, 2025
BALANCE SHEET DETAIL |
Schedule of inventories | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | March 31, | ​
​ |  | 2025 |  | 2024 |
​ | ​ | (In thousands) | ​
Inventories: | ​ | ​ | ​ | ​ | ​ | ​ | ​
Work-in-progress | ​ | $ | 1,769 |  | $ | 2,865 | ​
Finished goods | ​ |  | 2,122 | ​ |  | 2,112 | ​
​ | ​ | $ | 3,891 |  | $ | 4,977 | ​
Schedule of accounts receivable, net | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | March 31, | ​
​ |  | 2025 |  | 2024 |
​ | ​ | (In thousands) | ​
Accounts receivable, net: | ​ | ​ | ​ | ​ | ​ | ​ | ​
Accounts receivable | ​ | $ | 3,215 |  | $ | 3,162 | ​
Less: Allowances for credit losses | ​ |  | (46) | ​ |  | (44) | ​
​ | ​ | $ | 3,169 |  | $ | 3,118 | ​
Schedule of prepaid expenses and other current assets | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | March 31, | ​
​ |  | 2025 |  | 2024 |
​ | ​ | (In thousands) | ​
Prepaid expenses and other current assets: | ​ | ​ | ​ | ​ | ​ | ​ | ​
Prepaid tooling and masks | ​ | $ | 1,834 | ​ | $ | 668 | ​
Other receivables | ​ | ​ | 695 | ​ | ​ | 215 | ​
Other prepaid expenses and other current assets | ​ | ​ | 432 | ​ | ​ | 1,071 | ​
​ | ​ | $ | 2,961 | ​ | $ | 1,954 | ​
Schedule of property and equipment, net | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | March 31, | ​
​ |  | 2025 |  | 2024 |
​ | ​ | (In thousands) | ​
Property and equipment, net: | ​ | ​ | ​ | ​ | ​ | ​ | ​
Computer and other equipment | ​ | $ | 17,733 | ​ | $ | 18,555 | ​
Software | ​ | ​ | 4,426 | ​ | ​ | 4,428 | ​
Furniture and fixtures | ​ | ​ | 102 | ​ | ​ | 102 | ​
Leasehold improvements | ​ | ​ | 927 | ​ | ​ | 927 | ​
​ | ​ | ​ | 23,188 | ​ | ​ | 24,012 | ​
Less: Accumulated depreciation | ​ | ​ | (22,380) | ​ | ​ | (22,864) | ​
​ | ​ | $ | 808 | ​ | $ | 1,148 | ​
Schedule of intangible assets | The following table summarizes the components of intangible assets and related accumulated amortization balances at March 31, 2025 and 2024, respectively (in thousands):
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | As of March 31, 2025 | ​
​ |  | Gross Carrying Amount |  | Accumulated Amortization |  | Net Carrying Amount |
Intangible assets: | ​ | ​ | ​ |  | ​ | ​ |  | ​ | ​ |
Product designs | ​ | $ | 590 | ​ | $ | (590) | ​ | $ | — | ​
Patents | ​ | ​ | 4,220 | ​ | ​ | (2,897) | ​ | ​ | 1,323 | ​
Software | ​ | ​ | 80 | ​ | ​ | (80) | ​ | ​ | — | ​
Total | ​ | $ | 4,890 | ​ | $ | (3,567) | ​ | $ | 1,323 | ​
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | As of March 31, 2024 | ​
​ |  | Gross Carrying Amount |  | Accumulated Amortization |  | Net Carrying Amount |
Intangible assets: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Product designs | ​ | $ | 590 | ​ | $ | (590) | ​ | $ | — | ​
Patents | ​ | ​ | 4,220 | ​ | ​ | (2,664) | ​ | ​ | 1,556 | ​
Software | ​ | ​ | 80 | ​ | ​ | (80) | ​ | ​ | — | ​
Total | ​ | $ | 4,890 | ​ | $ | (3,334) | ​ | $ | 1,556 | ​
Estimated future amortization expense of intangible assets | As of March 31, 2025, the estimated future amortization expense of intangible assets in the table above is as follows (in thousands):
​ | ​ | ​ | ​ | ​
Fiscal year ending March 31, | ​ | ​ | ​ | ​
2026 |  | $ | 233 |
2027 | ​ | ​ | 233 | ​
2028 | ​ | ​ | 233 | ​
2029 | ​ | ​ | 233 | ​
2030 | ​ | ​ | 233 | ​
Thereafter | ​ | ​ | 158 | ​
Total | ​ | $ | 1,323 | ​
Schedule of accrued expenses and other liabilities | The following table summarizes the components of accrued expenses and other liabilities balances at March 31, 2025 and 2024, respectively (in thousands):
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | March 31, | ​
​ |  | 2025 |  | 2024 |
​ | ​ | (In thousands) | ​
Accrued expenses and other liabilities: | ​ | ​ | ​ | ​ | ​ | ​ | ​
Accrued compensation | ​ | $ | 2,488 | ​ | $ | 3,173 | ​
Accrued commissions | ​ | ​ | 85 | ​ | ​ | 180 | ​
Production mask set | ​ | ​ | 1,250 | ​ | ​ | — | ​
Miscellaneous accrued expenses | ​ | ​ | 618 | ​ | ​ | 777 | ​
​ | ​ | $ | 4,441 | ​ | $ | 4,130 | ​

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