INCOME TAXES (Tables)

12 Months Ended

Mar. 31, 2026

INCOME TAXES

Schedule of loss from continuing operations by location

	March 31, 2026		March 31, 2025
Loss before income taxes	$	(1,633)	$	(2,750)
Income tax expense (benefit)		31		(2)
Net loss	$	(1,664)	$	(2,748)

Schedule of components of income tax provision

The Components of the income tax provision consist of the following for the fiscal years ended:	March 31, 2026		March 31, 2025
Current:
Federal	$	—	$	(1)
State		31		(1)
Foreign		—		—
Total Current	$	31	$	(2)
Deferred:
Federal	$	—	$	—
State		—		—
Foreign		—		—
Total Deferred	$	—	$	—
Total:
Federal		—		(1)
State		31		(1)
Foreign		—		—
Total expense (benefit)	$	31	$	(2)

Schedule of reconciliation between income taxes computed at the U.S. federal statutory rate to the actual tax expense for income taxes reported in the consolidated statements of operations and comprehensive loss

	March 31, 2026
U.S. statutory income tax	$	(343)	21.0	%
State income tax, net of federal benefits		27	(1.7)	%
Changes in the valuation allowance		415	(25.4)	%
Stock compensation		(48)	2.9	%
Other nondeductible items		12	(0.7)	%
Adjustment to prior year deferred balance		(32)	2.0	%
Income tax expense and effective income tax rate*	$	31	(1.9)	%

* For the fiscal year ended March 31, 2026, state and local income taxes in California comprised the majority of state and local income tax expense, net of federal effects.

The next table reconciles income taxes computed at the U.S. federal statutory rate to actual tax expense, prior to the adoption of ASU 2023-09 for the fiscal year ended:

	March 31, 2025
U.S. statutory income tax	$	(577)
State income tax, net of federal benefit		159
Change in valuation allowance		410
Other		6
Income tax benefit	$	(2)
Effective tax rate		0.07	%

Schedule of the components of deferred income tax assets and liabilities

Components of deferred income tax assets and liabilities on:	March 31, 2026		March 31, 2025
Deferred tax assets:
Net operating loss carryforward	$	5,390	$	6,056
Compensation		226		221
Stock based compensation awards		107		25
Operating leases		838		995
Other items not currently deductible		490		170
Total deferred tax assets		7,051		7,467
Valuation allowance		(6,200)		(5,722)
Net deferred tax assets		851		1,745
Deferred tax liabilities:
Depreciation		(39)		(782)
Operating leases		(812)		(963)
Total deferred tax liabilities		(851)		(1,745)
Deferred taxes, net	$	—	$	—

Schedule of income taxes paid, net of refunds

Income taxes paid, net of refunds	March 31, 2026
Federal	$	—
States:
California		4
Other		—
Total State	$	4
Foreign		—
Total income taxes paid, net of refunds	$	4