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EMPLOYEE AND NON-EMPLOYEE STOCK OPTIONS (Tables) | 12 Months Ended
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Mar. 31, 2023
Share-Based Payment Arrangement [Abstract] |
Schedule of Option Activity | Option activity during the fiscal years ended March 31, 2022 and 2023 is summarized below (in thousands, except for shares):
| Shares |  | Weighted Average Exercise Price Per Share |  | Weighted Average Remaining Life (Years) |  | Aggregate Intrinsic Value
Outstanding at March 31, 2021 | 11,250 |  |  | $ | 6.61 |  |  | 2.07 |  | $ | 193,000 |
Granted | — |  |  | — |  |  |  |  |
Exercised | — |  |  | — |  |  |  |  |
Forfeited | — |  |  | — |  |  |  |  |
Repurchased | — |  |  | — |  |  |  |  |
Outstanding at March 31, 2022 | 11,250 |  |  | 6.61 |  |  | 1.07 |  | 182,000 |
Granted | — |  |  | — |  |  |  |  |
Exercised | (3,750) |  |  | 5.75 |  |  |  |  |
Forfeited | — |  |  | — |  |  |  |  |
Repurchased | — |  |  | — |  |  |  |  |
Outstanding at March 31, 2023 | 7,500 |  |  | 7.04 |  |  | 0.40 |  | 135,000 |
Exercisable at March 31, 2023 | 7,500 |  |  | $ | 7.04 |  |  | 0.40 |  | $ | 135,000 |
Schedule of Black-Scholes Option Pricing Model | The key assumptions used in the Plan's Black-Scholes option pricing model are as follows:
Risk-free interest rate | 0.94 | %
Expected dividend yield | — |
Expected term | 10 years
Expected volatility | 44.29 | %

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- Definition Tabular disclosure for stock option plans. Includes, but is not limited to, outstanding awards at beginning and end of year, grants, exercises, forfeitures, and weighted-average grant date fair value. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (d) -URI https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (e) -URI https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(1) -URI https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901 + Details
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- Definition Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (f)(2) -URI https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901 + Details
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