v3.26.1
REVENUE - Summary of Contract Assets and Liabilities (Details) - USD ($)
$ in Thousands
Mar. 31, 2026
Mar. 31, 2025
Mar. 31, 2024
Revenue from Contract with Customer [Abstract]      
Accounts receivable, net $ 16,340 $ 12,845 $ 14,022
Revenue earned but not billed [1] 6,409 2,908 4,539
Deferred revenue [2],[3] $ 107 $ 367 $ 124
[1] Within the revenue earned but not billed line on the consolidated balance sheet, $0 million in fiscal 2026 and $0.4 million in fiscal 2025 is accounted for as a sales type lease under ASC 842, Leases, and therefore has been excluded from this table since it is not considered a "contract asset", which is an asset defined by ASC 606.
[2] Fiscal 2025 and 2024 included the unamortized portion of the funds received from the federal government in 2010 and 2011 as reimbursement for the costs to build the two facilities related to the PPAs. As the transaction is not considered a contract with a customer, this value is not a contract liability as defined by ASC 606.
[3] Fiscal 2026, 2025, and 2024 include revenue related to a patented technology related settlement. As the transaction is not considered a contract with a customer, this value is not a contract liability as defined by ASC 606.