ACCRUED EXPENSES AND OTHER (Tables)

9 Months Ended

Dec. 31, 2024

Other Liabilities Disclosure [Abstract]

Schedule of Accrued Expenses and Other

As of December 31, 2024 and March 31, 2024, accrued expenses and other included the following (dollars in thousands):

	December 31, 2024		March 31, 2024
Accrued acquisition earn-out	$	2,784	$	875
Other accruals		2,277		1,854
Compensation and benefits		2,574		2,255
Credits due to customers		1,523		1,167
Accrued project costs		2,419		2,366
Warranty		470		552
Sales returns reserve		165		106
Sales tax		296		219
Legal and professional fees		22		46
Total	$	12,530	$	9,440

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,
	2024			2023			2024			2023
Beginning of period	$	692		$	675		$	725		$	646
Accruals		88			156			259			301
Warranty claims (net of vendor reimbursements)		(122	)		(125	)		(326	)		(241	)
End of period	$	658		$	706		$	658		$	706