ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Tables)

12 Months Ended

Mar. 31, 2026

Payables and Accruals [Abstract]

SUMMARY OF ACCRUED EXPENSES

A summary of accrued expenses and other current liabilities as of March 31, 2026 and March 31, 2025 is as follows (in thousands):

SUMMARY OF ACCRUED EXPENSES

		March 31, 2026				March 31, 2025
Research and development		$	16			$	360
Professional fees			252				440
Employee salaries and benefits			465				924
Accrued severance*			696				-
Accrued interest			750				-
Deferred revenue			777				-
Goods received not invoiced			273				98
Other			143				223
Total accrued expenses and other current liabilities		$	3,372			$	2,045