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Related Party Transactions
12 Months Ended
Mar. 31, 2022
Related Party Transactions [Abstract]  
Related Party Transactions Related Party Transactions                                                                                                                                                                                                                                                                                     During the year ended March 31, 2022, the Company entered into the following related party transactions:
Recorded $476 thousand in revenue, recorded $1.5 million as gain in other income, recorded $3.1 million in cost of goods sold for services, recorded $12 thousand service expense, recorded $456 thousand in research and development expense, purchased $181 thousand of inventory, paid $140 thousand in consumption tax and incurred $343 thousand for employees and related benefits from the 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 $1.5 million in revenue per a cooperation and development agreement with Yaskawa and $1.2 million gain in other income on Yaskawa promissory note conversion; and
Recorded $8.5 million in license fee income, recorded $150 thousand of reimbursements in license maintenance fee, recorded $714 thousand in interest expense, and sold $1.7 million of products to Nexperia. See Note 3 - Nexperia Arrangement.
As of March 31, 2022, total due from related parties was $1.2 million, consisting of $719 thousand due from the joint venture and $515 thousand accounts receivable from a stockholder and noteholder of the Company. As of March 31, 2022, total accounts payable to related parties was $760 thousand to the joint venture and $102 thousand to Nexperia.
During the three months ended March 31, 2021, the Company entered into the following related party transactions:
•    Recorded $406 thousand in cost of goods sold for services, recorded $144 thousand in research and development expense and incurred $9 thousand for employee and their benefits from the joint venture from AFSW;
•    Sold $12 thousand of products to non-controlling stockholders of the Company and incurred $54 thousand of license maintenance fee from a non-controlling stockholder of the Company; and
•    Recorded $357 thousand in license fee income, recorded $38 thousand of reimbursements in license maintenance fee, recorded $150 thousand in interest expense and sold $304 thousand of products to a stockholder and noteholder of the Company. See Note 3 - 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 a stockholder and noteholder of the Company. 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.
During the year ended December 31, 2020, the Company entered into the following related party transactions:

Recorded $241 thousand in cost of goods sold for services, recorded research and development expense of $919 thousand, of which $408 thousand was reimbursable and recorded $84 thousand in other expense for commitment for services from the AFSW joint venture;
Sold $165 thousand of products to non-controlling stockholders of the Company and incurred $200 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 in EPI Gen 4 wafer growth sales, recorded $150 thousand of reimbursements in license maintenance fee, recorded $610 thousand in interest expense, recorded $408 thousand reimbursement for research and development, and sold $915 thousand of products to a stockholder and noteholder of the Company. See Note 3 - Nexperia Arrangement.