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6. INCOME TAXES - Deferred tax assets and liabilities (Details) - USD ($) | Mar. 31, 2025 | Mar. 31, 2024
--- | --- | ---
Deferred tax assets: |  |
Tax credits | $ 10,242,000 | $ 9,572,000
Net operating losses | 5,933,000 | 4,807,000
Capitalized research and development | 4,429,000 | 3,407,000
Stock-based compensation | 1,187,000 | 1,168,000
Property and equipment | 209,000 | 474,000
Operating lease liabilities | 2,103,000 | 18,000
Other reserves and accruals | 753,000 | 730,000
Total deferred tax assets | 24,856,000 | 20,176,000
Valuation allowance | (22,794,000) | (20,165,000)
Total deferred tax assets | 2,062,000 | 11,000
Deferred tax liabilities: |  |
Right of use assets | (2,078,000) | (25,000)
Total deferred tax liabilities | (2,078,000) | (25,000)
Net deferred tax liability | (16,000) | $ (14,000)
Deferred tax liabilities, undistributed foreign earnings | $ 0 |

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