4. BALANCE SHEET DETAIL (Tables)

6 Months Ended

Sep. 30, 2022

BALANCE SHEET DETAIL

Schedule of inventories

	September 30, 2022		March 31, 2022
	(In thousands)
Inventories:
Work-in-progress	$	3,582	$	3,085
Finished goods		1,941		1,555
Inventory at distributors		9		15
	$	5,532	$	4,655

Schedule of accounts receivable, net

	September 30, 2022		March 31, 2022
	(In thousands)
Accounts receivable, net:
Accounts receivable	$	4,890	$	4,599
Less: Allowances for doubtful accounts and other		(71)		(81)
	$	4,819	$	4,518

Schedule of prepaid expenses and other current assets

	September 30, 2022		March 31, 2022
	(In thousands)
Prepaid expenses and other current assets:
Prepaid tooling and masks	$	436	$	68
Other receivables		249		226
Other prepaid expenses and other current assets		964		1,261
	$	1,649	$	1,555

Schedule of property and equipment, net

	September 30, 2022		March 31, 2022
	(In thousands)
Property and equipment, net:
Computer and other equipment	$	18,566	$	18,415
Software		4,428		4,425
Land		3,900		3,900
Building and building improvements		3,739		3,735
Furniture and fixtures		103		102
Leasehold improvements		906		878
		31,642		31,455
Less: Accumulated depreciation		(24,486)		(24,096)
	$	7,156	$	7,359

Schedule of intangible assets

The following tables summarize the components of intangible assets and related accumulated amortization balances at September 30, 2022 and March 31, 2022 (in thousands):

	As of September 30, 2022
	Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount
Intangible assets:
Product designs	$	590	$	(590)	$	—
Patents		4,220		(2,314)		1,906
Software		80		(80)		—
Total	$	4,890	$	(2,984)	$	1,906

	As of March 31, 2022
	Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount
Intangible assets:
Product designs	$	590	$	(590)	$	—
Patents		4,220		(2,197)		2,023
Software		80		(80)		—
Total	$	4,890	$	(2,867)	$	2,023

Estimated future amortization expense of intangible assets

As of September 30, 2022, the estimated future amortization expense of intangible assets in the table above is as follows (in thousands):

Fiscal year ending March 31,
2023 (remaining six months)	$	117
2024		233
2025		233
2026		233
2027		233
Thereafter		857
Total	$	1,906

Schedule of accrued expenses and other liabilities

	September 30, 2022		March 31, 2022
	(In thousands)
Accrued expenses and other liabilities:
Accrued compensation	$	3,972	$	5,524
Accrued commissions		314		232
Income taxes payable		132		127
Miscellaneous accrued expenses		1,395		967
	$	5,813	$	6,850