ACCOUNTS RECEIVABLE, NET

6 Months Ended

Sep. 30, 2023

NOTE 4 — ACCOUNTS RECEIVABLE, NET

As of September 30, 2023 and March 31, 2023, Orion's accounts receivable and allowance for credit losses balances were as follows (dollars in thousands):


	September 30, 2023			March 31, 2023
Accounts receivable, gross	$	16,389		$	13,814
Allowance for credit losses		(272	)		(86	)
Accounts receivable, net	$	16,117		$	13,728

Changes in Orion’s allowance for credit losses were as follows (dollars in thousands):


	For the Three Months Ended September 30,						For the Six Months Ended September 30,
	2023			2022			2023			2022
Beginning of period	$	(272	)	$	(18	)	$	(86	)	$	(8	)
Credit loss expense		—			(23	)		(190	)		(33	)
Write-off		—			—			4			—
End of period	$	(272	)	$	(41	)	$	(272	)	$	(41	)