v3.26.3
Income Taxes (Tables)
 12 Months Ended
Mar. 31, 2026
Income Tax Disclosure [Abstract]  
Schedule of Components of Income Tax Expense Benefit

The components of income tax expense (benefit) consist of the following:

  

(In thousands)  2026   2025 
   For the Years Ended March 31, 
(In thousands)  2026   2025 
Current:        
Federal  $(215)  $(32)
State   2    25 
International   84    81 
Total current expense   (129)   74 
Deferred:          
Federal   —    443 
State   —    56 
Total deferred (benefit) expense   —    499 
Income tax (benefit) expense  $(129)  $573 
Schedule of Reconciliation of Income Tax Rate

A reconciliation of income tax expense (benefit) computed at the U.S. federal statutory income tax rate to the Company’s actual income tax expense (benefit), in dollars and as a percentage of pre-tax income (loss), is as follows:

Schedule of Reconciliation of Income Tax Rate 

   Year Ended March 31, 2026   Year Ended March 31, 2025 
(in thousands, except percentages)  $   %   $   % 
Income (loss) before income taxes  $(7,178)       $(2,317)     
Tax (benefit) expense at U.S. statutory rate  $(1,507)   21.0%  $(487)   21.0%
Effect of:                    
State and local income tax, net of federal benefit   2    0.0%   125    (5.4)%
Foreign tax effects (Mexico)   84    (1.2)%   81    (3.5)%
Effect of enacted tax law changes (OBBBA R&E election)   (215)   3.0%   —    —%
Change in valuation allowance   1,507    (21.0)%   1,053    (45.4)%
Other, net   —    —%   (199)   8.6%
Total income tax (benefit) expense  $(129)   1.8%  $573    (24.7)%
Schedule of Deferred Tax Assets and Liabilities

The tax effects of temporary differences that gave rise to significant portions of deferred tax assets and liabilities are as follows:

  

(In thousands)  As of
March 31, 2026		   As of
March 31, 2025		 
Deferred tax assets:          
Accrued vacation  $77   $89 
Inventory reserve   87    288 
Capitalized research and development   —    787 
Interest expense limitation   155    148 
Lease liability   78    160 
Net operating loss carryforward   —    104 
Research and development tax credit   66    38 
Other   34    21 
Total gross deferred tax assets   497    1,635 
Less: Valuation allowance   (103)   (1,345)
Total deferred tax assets   394    290 
           
Deferred tax liabilities          
ROU Asset   (73)   (153)
State taxes   (145)   — 
Fixed assets   (176)   (137)
Total deferred tax liabilities   (394)   (290)
           
Net deferred tax asset  $—   $— 
Schedule of Unrecognized tax Benefits

 

(In thousands)  As of
March 31, 2026		   As of
March 31, 2025		 
Unrecognized tax benefits, beginning balance  $557   $550 
Current year increases in unrecognized tax benefits due to tax positions taken in current period   —    — 
Recognized interest and penalties   —    7 
Unrecognized tax benefits, end balance  $557   $557