SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Mar. 31, 2026

Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis

The following summarizes assets and liabilities that are measured at fair value on a recurring basis, by level, within the fair value hierarchy (in thousands):


	As of March 31, 2025
	Level 1		Level 2		Level 3		Total
Assets
Money market funds(1)	$	24,506	$	—	$	—	$	24,506
	$	24,506	$	—	$	—	$	24,506

Liabilities
Public warrant liability(2)	$	593	$	—	$	—	$	593
Private warrant liability(2)	—		319		—		319
	$	593	$	319	$	—	$	912

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(1)As of March 31, 2025, the Company had cash equivalents held in a money market account. The Company has concluded that due to the highly liquid nature of the money market account, the carrying value approximates fair value, which represents a Level 1 input. The balance of cash equivalents held in the money market account is included in cash and cash equivalents.

(2)Included in accrued and other current liabilities.

Schedule of Property, Plant and Equipment, Estimated Useful Lives

The estimated useful lives for significant property and equipment categories are as follows:


Asset Class						Useful Life
Computer equipment, software, and domain names						3 years
Warehouse machinery and equipment						5 years
Furniture and fixtures						5 years
Leased equipment and leasehold improvements						Shorter of remaining lease term or estimated useful life