ACCOUNTS RECEIVABLE (Tables)

9 Months Ended

Dec. 31, 2024

Receivables [Abstract]

Accounts Receivable and Allowance for Doubtful Accounts Balances

As of December 31, 2024 and March 31, 2024, Orion's accounts receivable and allowance for credit losses balances were as follows (dollars in thousands):

	December 31, 2024			March 31, 2024
Accounts receivable, gross	$	12,364		$	14,094
Allowance for credit losses		(130	)		(72	)
Accounts receivable, net	$	12,234		$	14,022

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,
	2024			2023			2024			2023
Beginning of period	$	(66	)	$	(272	)	$	(72	)	$	(86	)
Reserve adjustment		—			20			—			20
Credit loss expense		(75	)		—			(130	)		(190	)
Write-off		11			—			72			4
End of period	$	(130	)	$	(252	)	$	(130	)	$	(252	)