ACCRUED EXPENSES AND OTHER (Tables)

9 Months Ended

Dec. 31, 2022

Other Liabilities Disclosure [Abstract]

Schedule of Accrued Expenses and Other

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

	December 31, 2022		March 31, 2022
Accrued earnout	$	1,750		—
Other accruals		1,633	$	2,221
Compensation and benefits		1,552		1,668
Credits due to customers		1,399		1,209
Accrued project costs		852		2,215
Warranty		482		728
Sales returns reserve		400		123
Sales tax		239		157
Legal and professional fees		108		106
Total	$	8,415	$	8,427

Accrued earnout is related to recent acquisitions. Refer to discussion of acquisitions at Note 18 - Acquisitions.

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 December 31,						For the Nine Months Ended December 31,
	2022			2021			2022			2021
Beginning of period	$	698		$	1,014		$	860		$	1,009
Accruals		75			123			271			328
Warranty claims (net of vendor reimbursements)		(149	)		(186	)		(507	)		(386	)
End of period	$	624		$	951		$	624		$	951