ACCRUED EXPENSES AND OTHER (Tables)

6 Months Ended

Sep. 30, 2022

Other Liabilities Disclosure [Abstract]

Schedule of Accrued Expenses and Other

As of September 30, 2022 and March 31, 2022, accrued expenses and other included the following (dollars in thousands):

	September 30, 2022		March 31, 2022
Other accruals	$	2,083	$	2,221
Compensation and benefits		1,386		1,668
Accrued project costs		986		2,215
Credits due to customers		870		1,209
Warranty		559		728
Legal and professional fees		181		106
Sales tax		109		157
Sales returns reserve		89		123
Total	$	6,263	$	8,427

Changes in Warranty Accrual

Changes in Orion’s warranty accrual (both current and long-term) were as follows (dollars in thousands):

	For the Three Months Ended September 30,						For the Six Months Ended September 30,
	2022			2021			2022			2021
Beginning of period	$	811		$	1,038		$	860		$	1,009
Accruals		29			89			196			205
Warranty claims (net of vendor reimbursements)		(142	)		(113	)		(358	)		(200	)
End of period	$	698		$	1,014		$	698		$	1,014