ACCRUED EXPENSES AND OTHER (Tables)

9 Months Ended

Dec. 31, 2023

Other Liabilities Disclosure [Abstract]

Schedule of Accrued Expenses and Other

As of December 31, 2023 and March 31, 2023, accrued expenses and other included the following (dollars in thousands):

	December 31, 2023		March 31, 2023
Accrued acquisition earn-out	$	2,625	$	3,000
Accrued project costs		2,468		1,218
Other accruals		2,177		2,598
Compensation and benefits		2,094		1,412
Credits due to customers		1,143		1,310
Warranty		542		497
Sales tax		373		274
Sales returns reserve		196		71
Legal and professional fees		39		172
Total	$	11,657	$	10,552

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,
	2023			2022			2023			2022
Beginning of period	$	675		$	698		$	646		$	860
Accruals		156			75			301			271
Warranty claims (net of vendor reimbursements)		(125	)		(149	)		(241	)		(507	)
End of period	$	706		$	624		$	706		$	624