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Fair Value Measurements - Summary of Assets and Liabilities Measured at Fair Value on Recurring Basis (Detail) - USD ($)
$ in Thousands
Mar. 31, 2022
Mar. 31, 2021
Assets:    
Total assets measured at fair value $ 0 $ 355
Recurring [Member]    
Assets:    
Total assets measured at fair value 24,778 31,106
Liabilities:    
Total liabilities measured at fair value 13,592  
Recurring [Member] | Pension plan assets [Member]    
Assets:    
Total assets measured at fair value [1] 24,778 15,751
Recurring [Member] | Short-term Investments [Member]    
Assets:    
Total assets measured at fair value [2]   15,000
Recurring [Member] | Foreign currency forward contracts [Member]    
Assets:    
Total assets measured at fair value [3]   355
Recurring [Member] | Convertible loan derivatives [Member]    
Liabilities:    
Total liabilities measured at fair value [4] 11,858  
Recurring [Member] | Debt Related Consent Warrants [Member]    
Liabilities:    
Total liabilities measured at fair value [5] 1,657  
Recurring [Member] | Debt Related Consent Shares [Member]    
Liabilities:    
Total liabilities measured at fair value 77  
Recurring [Member] | Level 1 [Member]    
Liabilities:    
Total liabilities measured at fair value 77  
Recurring [Member] | Level 1 [Member] | Debt Related Consent Shares [Member]    
Liabilities:    
Total liabilities measured at fair value 77  
Recurring [Member] | Level 2 [Member]    
Assets:    
Total assets measured at fair value 24,778 31,106
Liabilities:    
Total liabilities measured at fair value 13,515  
Recurring [Member] | Level 2 [Member] | Pension plan assets [Member]    
Assets:    
Total assets measured at fair value [1] 24,778 15,751
Recurring [Member] | Level 2 [Member] | Short-term Investments [Member]    
Assets:    
Total assets measured at fair value [2]   15,000
Recurring [Member] | Level 2 [Member] | Foreign currency forward contracts [Member]    
Assets:    
Total assets measured at fair value [3]   $ 355
Recurring [Member] | Level 2 [Member] | Convertible loan derivatives [Member]    
Liabilities:    
Total liabilities measured at fair value [4] 11,858  
Recurring [Member] | Level 2 [Member] | Debt Related Consent Warrants [Member]    
Liabilities:    
Total liabilities measured at fair value [5] $ 1,657  
[1] The fair value of pension plan assets has been determined as the surrender value of the portfolio of active insured employees held within the AXA LLP Foundation Suisse Romande collective investment fund.
[2] The fair value of short-term investments has been determined based on the quoted value of the units held in the money market fund at the balance sheet date. The short-term investments as of March 31, 2021, relate to investments made in a Treasury Money Market Fund. See Note 1, "Summary of Significant Accounting Policies – Short-term Investments". Quotient sold these investments during the year-ended March 31, 2022.
[3] The fair value of foreign currency forward contracts was determined by calculating the present value of future cash flows, estimated using market-based observable inputs including forward and spot exchange rates and interest rate curves obtained from third party market price quotations. The Company does not hold any of these contracts as of March 31, 2022.
[4] The fair value of the Convertible loan derivatives has been determined by utilizing a single factor lattice model using market-based observable inputs such as historical share prices for Quotient Limited, interest rates derived from the U.S. Dollar Swap interest rate curve, credit spread, and implied volatility obtained from third party market price quotations.
[5] The fair value of the Consent Warrants has been determined by utilizing a Black-Scholes model using market-based observable inputs such as historical share prices for Quotient Limited, quotations for US treasury interest rates, and implied volatility obtained from third party market price quotations.