ACQUISITION (Tables)

12 Months Ended

Mar. 31, 2023

Stay-Lite Lighting, Inc.

Business Acquisition [Line Items]

Schedule of Preliminary Allocation of Purchase Consideration to Fair Value of Assets Acquired and Liabilities Assumed

(in thousands)	Preliminary Opening Balance Sheet			Adjustments			Adjusted Opening Balance Sheet
Cash	$	95		$	—		$	95
Accounts receivable		2,690			—			2,690
Revenue earned but not billed		342			—			342
Inventory		504			—			504
Prepaid expenses and other current assets		41			—			41
Property and equipment		958			(233	)		725
Goodwill		350			214			564
Other intangible assets		696			(23	)		673
Other long-term assets		537			—			537
Accounts payable		(965	)		—			(965	)
Accrued expenses and other		(550	)		58			(492	)
Other long-term liabilities		(412	)		1			(411	)
Net purchase consideration	$	4,286		$	17		$	4,303

Schedule of Intangible Assets Acquired at Date of Acquisition

The following table presents the details of the intangible assets acquired at the date of Stay-Lite Acquisition (dollars in thousands):

	Estimated Fair Value		Estimated Useful Life (Years)
Tradename	$	164		5
Customer relationships		509		8

Voltrek LLC

Business Acquisition [Line Items]

Schedule of Preliminary Allocation of Purchase Consideration to Fair Value of Assets Acquired and Liabilities Assumed

(in thousands)	Preliminary Opening Balance Sheet			Adjustments			Adjusted Opening Balance Sheet
Cash	$	416		$	—		$	416
Accounts receivable		1,438			(75	)		1,363
Revenue earned but not billed		365			(40	)		325
Inventory		880			—			880
Prepaid expenses and other current assets		39			—			39
Property and equipment		4			—			4
Goodwill		861			59			920
Other intangible assets		4,200			100			4,300
Other long-term assets		211			12			223
Accounts payable		(1,199	)		66			(1,133	)
Accrued expenses and other		(286	)		—			(286	)
Other long-term liabilities		(180	)		—			(180	)
Net purchase consideration	$	6,749		$	122		$	6,871

Schedule of Intangible Assets Acquired at Date of Acquisition

The following table presents the details of the intangible assets acquired at the date of Voltrek Acquisition (dollars in thousands):

	Estimated Fair Value		Estimated Useful Life (Years)
Tradename	$	300		5
Vendor relationship	$	2,600		7
Customer relationships	$	1,400		3