v3.26.1
Summary of Significant Accounting Policies (Tables)
12 Months Ended
Mar. 31, 2026
Summary of Significant Accounting Policies [Abstract]  
Reconciliation of Basic and Diluted Net Income (Loss) Per Share
The following presents a reconciliation of basic and diluted net income (loss) per share:
 
             
   Years Ended March 31,  
     2026      2025      2024  
Net income (loss)
 $12,394,000   $(19,470,000  $(49,244,000
                
Basic shares
  19,304,105    19,685,322    19,601,204 
Dilutive effect of share-based awards
  674,965     -      -  
Diluted shares
  19,979,070    19,685,322    19,601,204 
Net income (loss) per share:
              
Basic net income (loss) per share
 $0.64   $(0.99  $(2.51
Diluted net income (loss) per share
 $0.62   $(0.99  $(2.51
                
Anti-dilutive shares (excluded from per-share calculations):
              
Outstanding share-based awards
  982,116    2,323,321    2,122,863 
Dilutive effect of Convertible Notes under the "if-converted" method
  2,743,359    2,493,963    1,693,778 
Gain on Equity Investments
The following summarizes the gain on the Company’s equity investments:
 
   Years Ended March 31,  
     2026      2025      2024  
Net gain recognized on equity securities
 $252,000   $105,000   $347,000 
Less: net gain recognized on equity securities sold
  27,000    8,000    74,000 
Unrealized gain recognized on equity securities still held
 $225,000   $97,000   $273,000