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4. BALANCE SHEET DETAIL (Tables)

12 Months Ended

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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