PROPERTY AND EQUIPMENT (Tables)

12 Months Ended

Mar. 31, 2026

Property, Plant and Equipment [Abstract]

Property and Equipment

Property and equipment were comprised of the following (dollars in thousands):


		March 31, 2026				March 31, 2025
Land and land improvements		$	433			$	433
Buildings and building improvements			9,552				9,552
Furniture, fixtures and office equipment			7,667				7,886
Leasehold improvements			490				493
Equipment leased to customers			-				4,997
Plant equipment			6,043				11,011
Vehicles			464				464
Construction in progress			47				—
Gross property and equipment			24,696				34,836
Less: accumulated depreciation and amortization			(18,582	)			(26,810	)
Total property and equipment, net		$	6,114			$	8,026

Depreciable lives by asset category are as follows:


Land improvements		10-15 years
Buildings and building improvements		10-39 years
Furniture, fixtures and office equipment		2-10 years
Leasehold improvements		Shorter of asset life or life of lease
Equipment leased to customers under Power Purchase Agreements		20 years
Plant equipment		3-10 years
Vehicles		5-7 years