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Employee Benefit Plans
 6 Months Ended
Sep. 30, 2022
Share-Based Payment Arrangement [Abstract]  
Employee Benefit Plans Employee Benefit Plans
 
Employee Share Purchase Plans and Stock Incentive Plans
 
As of September 30, 2022, the Company offers the 2006 Employee Share Purchase Plan (Non-U.S.), as amended and restated ("2006 ESPP"), the 1996 Employee Share Purchase Plan (U.S.), as amended and restated ("1996 ESPP"), and the 2006 Stock Incentive Plan ("2006 Plan") as amended and restated. Shares issued to employees as a result of purchases or exercises under these plans are generally issued from shares held in treasury stock.

The following table summarizes the share-based compensation expense and total income tax benefit recognized for share-based awards for the three and six months ended September 30, 2022 and 2021 (in thousands):
Three Months Ended
September 30,		Six Months Ended
September 30,
 2022202120222021
Cost of goods sold$1,443 $2,102 $2,904 $3,471 
Marketing and selling7,429 9,758 17,226 18,288 
Research and development3,280 4,724 8,812 9,785 
General and administrative93 7,438 6,993 16,129 
Total share-based compensation expense12,245 24,022 35,935 47,673 
Income tax expense (benefit)102 (3,285)(4,220)(19,879)
Total share-based compensation expense, net of income tax expense (benefit)$12,347 $20,737 $31,715 $27,794 

The income tax benefit in the respective periods primarily consisted of tax benefits related to the share-based compensation expense for the period and direct tax benefit realized, including net excess tax benefits recognized from share-based awards vested or exercised during the period.

Share-based compensation costs capitalized as part of inventory were $1.3 million for each of the three months ended September 30, 2022 and 2021, and $3.1 million and $3.0 million for the six months ended September 30, 2022 and 2021, respectively.

Defined Benefit Plans
 
Certain of the Company’s subsidiaries sponsor defined benefit pension plans or non-retirement post-employment benefits covering substantially all of their employees. Benefits are provided based on employees’ years of service and earnings, or in accordance with applicable employee benefit regulations. The Company’s practice is to fund amounts sufficient to meet the requirements set forth in the applicable employee benefit and tax regulations. The costs of $2.8 million and $3.3 million recorded for the three months ended September 30, 2022 and 2021, respectively, and $5.6 million and $6.6 million for the six months ended September 30, 2022 and 2021, respectively, were primarily related to service costs.