SHARE-BASED COMPENSATION AND EMPLOYEE BENEFIT PLANS (Tables)

9 Months Ended

Dec. 31, 2018

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Schedule of Stock Options Activity

A summary of stock option activity under the Plan is as follows: 

	Shares		Weighted Average Exercise Price		Weighted-Average Remaining Contractual Term (in yrs)
Outstanding as of July 21, 2018	2,879,865		$	5.33
Granted	29,082		6.44
Exercised	(20,565	)	4.38
Forfeited	(17,500	)	6.10
Expired	(1,935	)	6.43
Outstanding as of December 31, 2018	2,868,947		$	5.35	5.93
Vested and exercisable as of December 31, 2018	2,261,128		$	4.95	5.01

Schedule of Stock Options, Valuation Assumptions

The assumptions used to determine the value of our stock-based awards under the Black-Scholes method are summarized below:

	From July 21, 2018 to December 31, 2018
Risk-free interest rate	3.09%
Dividend yield	—%
Expected volatility	61.92%
Expected life in years	10

Schedule of Employee Stock Purchase Plan, Valuation Assumptions

The assumptions used to value the shares under the ESPP using the Black-Scholes method were as follows:

	From July 21, 2018 to December 31, 2018
Risk-free interest rate	2.66% - 2.87%
Dividend yield	—%
Expected volatility	56.91% - 61.92%
Expected life in years	3 months

Schedule of Defined Contribution Plan

The Company contributed the following amounts to defined contribution plans in various jurisdictions for given period:

	Nine Months ended December 31, 2018		Successor November 22, 2017 to March 31, 2018		Predecessor April 01, 2017 to November 21, 2017
Contribution to defined contribution plans	$	10,125	$	5,115	$	9,605

Schedule of Defined Benefit Plans

The following table sets forth amounts of obligation recognised in financial statements based on acturial valuations carried out as of December 31, 2018 and March 31, 2018:

	As of December 31, 2018		As of March 31, 2018
(a) Liability recognized in consolidated balance sheets
Liability at the end of the year	$	12,382	$	8,304
(b) Current/Non current liability
Current liability	$	2,957	$	1,588
Non current liability	$	9,425	$	6,716