Consolidated Balance Sheet Detail

9 Months Ended

Dec. 31, 2019

Organization Consolidation And Presentation Of Financial Statements [Abstract]

Consolidated Balance Sheet Detail

Note 5. Consolidated Balance Sheet Detail

Inventory

The following table summarizes inventory by category for the dates presented:

	December 31, 2019		March 31, 2019
Raw materials	$	9,227	$	8,216
Work in progress		7,595		4,959
Finished goods		2,969		2,376
Total inventories	$	19,791	$	15,551

Inventory at December 31, 2019 included $7,520 of raw materials, $3,980 of work in progress and $641 of finished goods related to the MosaiQ project. Inventory at March 31, 2019 included $6,187 of raw materials and $2,311 of work in progress and $235 of finished goods related to the MosaiQ project.

Property and equipment

The following table summarizes property and equipment by categories for the dates presented:

	December 31, 2019			March 31, 2019
Plant and equipment	$	56,440		$	51,327
Leasehold improvements		32,411			32,047
Total property and equipment		88,851			83,374
Less: accumulated depreciation		(45,426	)		(36,081	)
Total property and equipment, net	$	43,425		$	47,293

Depreciation expenses were $2,901 and $3,058 in the quarters ended December 31, 2019 and December 31, 2018, respectively, and $8,923 and $9,428 in the nine month periods ended December 31, 2019 and 2018, respectively.

Accrued compensation and benefits

Accrued compensation and benefits consist of the following:

	December 31, 2019		March 31, 2019
Salary and related benefits	$	200	$	638
Accrued vacation		554		495
Accrued payroll taxes		1,639		1,316
Accrued incentive payments		2,250		3,700
Accrued termination and transition payments		1,256		—
Total accrued compensation and benefits	$	5,899	$	6,149

In the quarter ended December 31, 2019, the Company incurred termination benefit costs of $856 in respect of a restructuring of its operations. The Company expects to complete the restructuring during the quarter ended March 31, 2020.  In the quarter ended December 31, 2019 the Company also incurred transition benefit costs of $400 in respect of the transitional arrangements with its former group financial controller. No termination benefit or transition benefit costs were incurred in the quarter or nine month period ended December 31, 2018.

Accrued expenses and other current liabilities

Accrued expenses and other current liabilities consist of the following:

	December 31, 2019		March 31, 2019
Accrued legal and professional fees	$	1,739	$	405
Accrued interest		3,718		6,628
Goods received not invoiced		2,456		1,337
Accrued capital expenditure		1,256		801
Other accrued expenses		3,670		3,287
Total accrued expenses and other current liabilities	$	12,839	$	12,458