Income Taxes (Tables)

12 Months Ended

Mar. 31, 2022

Income Tax Disclosure [Abstract]

Schedule of Components of Provision for Income Taxes

The components of the provision for income taxes for the years ended March 31 are as follows:

	Year ended March 31,
	2022			2021
Income tax (provision) benefit:
Current - Federal		100			(126	)
Deferred - Federal		(1,061	)		(1,128	)
		(961	)		(1,254	)

Reconciliation of the Income Tax Expenses at the Statutory Rate

A reconciliation of the income tax expense at the statutory rate to the provision for income taxes is as follows:

	Year ended March 31,
	2022			2021
Income tax expense at statutory rate	$	—		$	—
Impact of tax uncertainties	$	—			(1,200	)
Tax rate change	$	(335	)		—
Foreign tax rate differential		5,214			2,362
(Increase) decrease in valuation allowance against deferred    tax assets		(5,840	)		(2,416	)
Provision for income tax	$	(961	)	$	(1,254	)

Components of Deferred Tax Assets

Significant components of deferred tax assets are as follows:

	March 31, 2022			March 31, 2021
Provisions and reserves	$	716		$	1,022
Operating lease liability		4,640			4,100
Research and development		20			672
Net operating loss carry forwards		28,421			22,628
Gross deferred tax assets	$	33,797		$	28,422
Fixed asset basis difference	$	(2,252	)	$	(2,289	)
Operating lease right-of-use assets	$	(4,640	)	$	(4,100	)
Gross deferred tax liabilities	$	(6,892	)	$	(6,389	)
Net deferred tax asset	$	26,905		$	22,033
Valuation allowance		(28,770	)		(22,930	)
Net deferred taxes	$	(1,865	)	$	(897	)

Classification of Net Deferred Tax Assets

The balance sheet classification of net deferred tax assets is as follows:

	March 31, 2022			March 31, 2021
Net noncurrent deferred tax assets	$	123		$	255
Net noncurrent deferred tax liabilities	$	(1,988	)	$	(1,152	)
Total	$	(1,865	)	$	(897	)

Summary of Activity Related to Uncertain Tax Positions

The following table summarizes the activity related to the Company’s uncertain tax positions (excluding interest and penalties and related tax attributes):

	Year ended
	March 31, 2022		March 31, 2021
Balance at beginning of period	$	1,216	$	1,216
Increases related to current year tax positions		—		—
Increases related to prior years tax positions		—		—
Balance at end of period	$	1,216	$	1,216