v3.26.1
REVENUES
12 Months Ended
Mar. 31, 2026
REVENUES [Abstract]  
REVENUES
4. REVENUES
 
Accounts Receivable and Contract Assets
 
Our balance in accounts receivable—trade, net includes our accounts receivable recognized from contracts with customers and contract assets. Contract assets represent our right to consideration in exchange for goods or services that we transferred to a customer when that right is conditioned on something other than the passage of time.
 
The following table provides a disaggregation of our balance in accounts receivable—trade, net (in thousands):
 
    
March 31, 2026
    
March 31, 2025
 
Accounts receivable
 $653,045   $498,399 
Contract assets
  17,810    13,775 
Allowance for credit losses
  (3,024   (3,902
Total accounts receivable—trade, net
 $667,831   $508,272 
 
As of March 31, 2026, our accounts receivable includes $8.6 million that is due from a financing partner in payment for our sale of customer receivables to them. Additionally, within other current assets in our consolidated balance sheet, we have $6.3 million in receivables recognized from contracts with customers that we intend to sell to this financing partner.
 
Contract Liabilities
 
Contract liabilities represent our obligation to transfer goods or services to a customer for which we have received consideration, or the amount is due from the customer. Our contract liabilities consist of our deferred revenue and deferred revenue—long-term in our consolidated balance sheets. Revenue recognized from the beginning contract liability balance was $126.4 million and $112.5 million for the fiscal years ended March 31, 2026, and 2025, respectively.
Performance Obligations
 
The following table includes revenue expected to be recognized in the future related to performance obligations, primarily non-cancelable contracts for ePlus managed services, that are unsatisfied or partially unsatisfied at the end of the reporting period (in thousands):
 
     
Year ending March 31, 2027
 $ 102,491 
2028
   43,418 
2029
   26,635 
2030
   9,693 
2031 and thereafter
   3,264 
Total remaining performance obligations
 $ 185,501 
 
The table does not include the value of unsatisfied performance obligations for (i) contracts with an original expected length of one year or less and (ii) contracts where we recognize revenue at the amount that we have the right to invoice for services performed.