As part of Orion's restructuring effort, a further reduction in workforce was completed in the fourth quarter of fiscal 2025. Total severance expense for fiscal 2025 was approximately $595 thousand. In addition, an inventory write-off of approximately $197 thousand was recognized in the first quarter of fiscal 2025 for inventory related to a customer Orion no longer does business with due to the restructuring, along with a lease breakage fee of $125 thousand that occurred in the second quarter of fiscal 2025 due to the closing of the Pewaukee office. Orion's restructuring expense and other related costs for the 12 months ended March 31 2025, 2024 and 2023 are reflected within its consolidated statement of operations as follows (dollars in thousands):


	Fiscal Year Ended March 31,
	2025		2024		2023
Cost of product revenue	$	295	$	26	$	—
Cost of service revenue		176		48		—
General and administrative		442		28		—
Sales and marketing		26		21		—
Research and development		109		—		—
	$	1,048	$	123	$	—

Total restructuring expense and other related costs by segment was recorded as follows (dollars in thousands):


	Fiscal Year Ended March 31,
	2025		2024		2023
Segments:
Lighting	$	246	$	52	$	—
Maintenance		720		48		—
EV		14		—		—
Corporate and Other		68		23		—
	$	1,048	$	123	$	—