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INCOME TAXES - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Mar. 31, 2023 | Mar. 31, 2022
--- | --- | ---
Total deferred tax assets |  |
Net operating loss & attribute carryforwards | $ 5,968 | $ 3,794
Unrealized losses on investments | 1,740 | 1,669
Inventory reserve | 851 | 682
Accrued vacation | 421 | 327
Foreign tax credit | 391 | 263
Accounts and notes receivable | 182 | 235
Interest rate swaps | 77 | 138
Investment in partnerships | 1,723 | 671
Lease liabilities | 3,000 | 1,691
Other deferred tax assets | 115 | 286
Total deferred tax assets | 14,468 | 9,756
Total deferred tax liabilities |  |
Bargain purchase gain | (191) | (447)
Property and equipment | (1,804) | (1,532)
Right-of-use assets | (2,815) | (1,511)
Capital gain deferment | (1,799) | (1,696)
Foreign intangible assets | (2,159) | (2,572)
Other deferred tax liabilities | (110) | (36)
Total deferred tax liabilities | (8,878) | (7,794)
Net deferred tax assets | 5,590 | 1,962
Less valuation allowance | (8,007) | (4,774)
Net deferred tax liabilities | $ (2,417) | $ (2,812)

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