ACCOUNTS RECEIVABLE, NET (Tables)

9 Months Ended

Dec. 31, 2023

Receivables [Abstract]

Accounts Receivable and Allowance for Doubtful Accounts Balances

As of December 31, 2023 and March 31, 2023, Orion's accounts receivable and allowance for credit losses balances were as follows (dollars in thousands):

	December 31, 2023			March 31, 2023
Accounts receivable, gross	$	15,966		$	13,814
Allowance for credit losses		(252	)		(86	)
Accounts receivable, net	$	15,714		$	13,728

Schedule of Changes in Orion' s allowance for credit losses

Changes in Orion’s allowance for credit losses were as follows (dollars in thousands):

	For the Three Months Ended December 31,						For the Nine Months Ended December 31,
	2023			2022			2023			2022
Beginning of period	$	(272	)	$	(41	)	$	(86	)	$	(8	)
Reserve adjustment		20			—			20			—
Credit loss expense		—			(15	)		(190	)		(48	)
Write-off		—			—			4			—
End of period	$	(252	)	$	(56	)	$	(252	)	$	(56	)