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Related Party Transactions
9 Months Ended
Dec. 31, 2021
Related Party Transactions [Abstract]  
Related Party Transactions Related Party Transactions                                                                                                                                                                                                                                                                                    
During the three months ended December 31, 2021, the Company entered into the following related party transactions:
Recorded $791 thousand in cost of goods sold for services, recorded $102 thousand in research and development expense, purchased $70 thousand of inventory, paid $55 thousand in consumption tax and incurred $124 thousand for employees and related benefits from the AFSW joint venture;
Recorded $375 thousand in revenue per a cooperation and development agreement with Yaskawa and $1.2 million gain in other income on Yaskawa promissory note conversion;
Recorded $251 thousand in revenue from GaNovation; and
Recorded $38 thousand of reimbursements in license maintenance fee, recorded $184 thousand in interest expense, and sold $504 thousand of products to Nexperia. See Note 2 - Nexperia Arrangement.
During the nine months ended December 31, 2021, the Company entered into the following related party transactions:

Recorded $1.5 million as gain in other income, recorded $2.3 million in cost of goods sold for services, recorded $401 thousand in research and development expense, purchased $140 thousand of inventory, paid $92 thousand in consumption tax and incurred $221 thousand for employees and related benefits from the AFSW joint venture;
Sold $19 thousand of products to non-controlling stockholders of the Company, incurred $111 thousand of license maintenance fee and recorded $176 thousand in consulting expense from a non-controlling stockholder of the Company;
Recorded $1.1 million in revenue per a cooperation and development agreement with Yaskawa and $1.2 million gain in other income on Yaskawa promissory note conversion;
Recorded $405 thousand in revenue from GaNovation; and
Recorded $8.5 million in license fee income, recorded $113 thousand of reimbursements in license maintenance fee, recorded $534 thousand in interest expense, and sold $1.0 million of products to Nexperia. See Note 2 - Nexperia Arrangement.
As of December 31, 2021, total due from related parties was $1.8 million, consisting of $1.3 million due from the AFSW joint venture, $186 thousand accounts receivable from GaNovation, and $374 thousand accounts receivable from a stockholder and noteholder of the Company. As of December 31, 2021, total accounts payable to related parties was $684 thousand to the AFSW joint venture and $74 thousand to Nexperia.
During the three months ended December 31, 2020, the Company entered into the following related party transactions:
Recorded $13 thousand in cost of goods sold for services and recorded $152 thousand reimbursement of research and development and recorded negative $11 thousand in payroll related cost from the AFSW joint venture;
Sold $12 thousand of products to non-controlling stockholders of the Company and incurred $50 thousand of license maintenance fee from a non-controlling stockholder of the Company; and
Recorded $21 thousand in license fee income, recorded $421 thousand in EPI Gen 4 Wafer growth sales, recorded $38 thousand of reimbursements in license maintenance fee, recorded $153 thousand in interest expense and sold $38 thousand of products to Nexperia. See Note 2 - Nexperia Arrangement.
During the nine months ended December 31, 2020, the Company entered into the following related party transactions:

Recorded $130 thousand in cost of goods sold for services, recorded research and development expense of $674 thousand and recorded $14 thousand in payroll related costs from the AFSW joint venture;
Sold $152 thousand of products to non-controlling stockholders of the Company and incurred $150 thousand of license maintenance fee from a non-controlling stockholder of the Company; and
Recorded $5.2 million in license fee income, recorded $701 thousand EPI Gen 4 Wafer growth sales, recorded $113 thousand of reimbursements in license maintenance fee, recorded $458 thousand in interest expense, recorded $231 thousand reimbursement for research and development, and sold $571 thousand of products to Nexperia. See Note 2 - Nexperia Arrangement.
As of March 31, 2021, total due from related parties was $14.1 million, consisting of $13.5 million due from the AFSW joint venture, $5 thousand accounts receivable from non-controlling stockholders of the Company, and $503 thousand accounts receivable from Nexperia. As of March 31, 2021, total accounts payable to related parties was $370 thousand to the AFSW joint venture and $11 thousand to Nexperia, and accrued royalty was $4 thousand to Furukawa.