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4. BALANCE SHEET DETAIL (Tables)

6 Months Ended

Sep. 30, 2025

BALANCE SHEET DETAIL

Schedule of inventories

​

​	​	​	​	​	​	​
​	​	​
​	​	September 30, 2025		​	March 31, 2025
​	​	(In thousands)
Inventories:	​	​
Work-in-progress		$	1,746		$	1,769
Finished goods	​		1,888	​		2,122
​		$	3,634		$	3,891

Schedule of accounts receivable, net

​

​	​	​	​	​	​	​
​	​	​	​	​	​	​
​	​	September 30, 2025		​	March 31, 2025
​	​	(In thousands)
Accounts receivable, net:	​	​	​	​	​	​
Accounts receivable		$	1,630		$	3,215
Less: Allowances for credit losses	​		(21)	​		(46)
​		$	1,609		$	3,169

Schedule of prepaid expenses and other current assets

​

​	​	​	​	​	​	​
​	​	​	​	​	​	​
​	​	September 30, 2025		​	March 31, 2025
​	​	(In thousands)
Prepaid expenses and other current assets:	​	​	​	​	​	​
Prepaid tooling and masks	​	$	1,315	​	$	1,834
Other receivables	​	​	112	​	​	695
Other prepaid expenses and other current assets	​	​	740	​	​	432
​	​	$	2,167	​	$	2,961

Schedule of property and equipment, net

​

​	​	​	​	​	​	​
​	​	​	​	​	​	​
​	​	September 30, 2025		​	March 31, 2025
​	​	(In thousands)
Property and equipment, net:	​	​	​	​	​	​
Computer and other equipment	​	$	18,045	​	$	17,733
Software	​	​	4,426	​	​	4,426
Furniture and fixtures	​	​	102	​	​	102
Leasehold improvements	​	​	927	​	​	927
​	​	​	23,500	​	​	23,188
Less: Accumulated depreciation	​	​	(22,564)	​	​	(22,380)
​	​	$	936	​	$	808

Schedule of intangible assets

The following tables summarize the components of intangible assets and related accumulated amortization balances at September 30, 2025 and March 31, 2025 (in thousands):

​

​	​	​	​	​	​	​	​	​	​
​	​	As of September 30, 2025
​		Gross Carrying Amount			Accumulated Amortization			Net Carrying Amount
Intangible assets:	​	​	​		​	​		​	​
Product designs	​	$	590	​	$	(590)	​	$	—
Patents	​	​	4,220	​	​	(3,014)	​	​	1,206
Software	​	​	80	​	​	(80)	​	​	—
Total	​	$	4,890	​	$	(3,684)	​	$	1,206

​

​	​	​	​	​	​	​	​	​	​
​	​	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

​

Schedule of estimated future amortization expense of intangible assets

As of September 30, 2025, the estimated future amortization expense of intangible assets in the table above is as follows (in thousands):

​

​	​	​	​
Fiscal year ending March 31,		​	​
2026 (remaining six months)	​	$	117
2027	​	​	233
2028	​	​	233
2029	​	​	233
2030	​	​	233
Thereafter	​	​	157
Total	​	$	1,206

Schedule of accrued expenses and other liabilities

​

​	​	​	​	​	​	​
​	​	​	​	​	​	​
​	​	September 30, 2025		​	March 31, 2025
​	​	(In thousands)
Accrued expenses and other liabilities:	​	​	​	​	​	​
Accrued compensation	​	$	2,448	​	$	2,488
Accrued commissions	​	​	133	​	​	85
Production mask set	​	​	—	​	​	1,250
Miscellaneous accrued expenses	​	​	587	​	​	618
​	​	$	3,168	​	$	4,441

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