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Related Party Transactions
6 Months Ended
Sep. 30, 2022
Related Party Transactions [Abstract]  
Related Party Transactions Related Party Transactions                                                                                                                                                                                                                                                                                
During the three months ended September 30, 2022, the Company entered into the following related party transactions:

Recorded $1.1 million in revenue, recorded $867 thousand in cost of goods sold for services, recorded $90 thousand in research and development expense, purchased $69 thousand of inventory, paid $77 thousand in consumption tax and incurred $43 thousand for employees and related benefits from the joint venture;
Recorded $223 thousand in revenue per a cooperation and development agreement with Yaskawa; and
Recorded $35 thousand in service fee income, recorded $38 thousand of reimbursements in license maintenance fee, recorded $184 thousand in interest expense, and sold $77 thousand of products to Nexperia. See Note 2 - Nexperia Arrangement.
During the six months ended September 30, 2022, the Company entered into the following related party transactions:
Recorded $1.5 million in revenue, recorded $1.7 million in cost of goods sold for services, recorded $188 thousand in research and development expense, purchased $249 thousand of inventory, paid $219 thousand in consumption tax and incurred $90 thousand for employees and related benefits from the joint venture;
Recorded $770 thousand in revenue per a cooperation and development agreement with Yaskawa; and
Recorded $66 thousand in service fee income, recorded $75 thousand of reimbursements in license maintenance fee, recorded $366 thousand in interest expense, and sold $856 thousand of products to Nexperia. See Note 2 - Nexperia Arrangement.
As of September 30, 2022, total due from related parties was $1.4 million, consisting of $660 thousand due from GaNovation and $125 thousand accounts receivable from a stockholder and noteholder of the Company. As of September 30, 2022, total accounts payable to related parties was $827 thousand to the joint venture and $565 thousand to Nexperia.
During the three months ended September 30, 2021, the Company entered into the following related party
transactions:

•     Recorded $1.5 million as gain in other income, recorded $875 thousand in cost of goods sold for services, recorded $74 thousand in research and development expense, purchased $70 thousand of inventory, paid $37 thousand in consumption tax and incurred $81 thousand for employees and related benefits from the AFSW joint venture;

•     Sold $2 thousand of products to non-controlling stockholders of the Company, incurred $61 thousand of license maintenance fee and recorded $171 thousand in consulting expense from a non-controlling stockholder of the Company;

•     Recorded $375 thousand in revenue per a cooperation and development agreement with Yaskawa;

•     Recorded $145 thousand in revenue from GaNovation; and

•     Recorded $8.0 million in license fee income, recorded $38 thousand of reimbursements in license maintenance fee, recorded $184 thousand in interest expense, and sold $308 thousand of products to Nexperia. See Note 2 - Nexperia Arrangement.

During the six months ended September 30, 2021, the Company entered into the following related party
transactions:

Recorded $1.5 million as gain in other income, recorded $1.5 million in cost of goods sold for services, recorded $299 thousand in research and development expense, purchased $70 thousand of inventory, paid $37 thousand in consumption tax and incurred $97 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 of license maintenance fee and recorded $176 thousand in consulting expense from a non-controlling stockholder of the Company;

•     Recorded $709 thousand in revenue per a cooperation and development agreement with Yaskawa;

•     Recorded $154 thousand in revenue from GaNovation; and

•     Recorded $8.5 million in license and service fee income, recorded $75 thousand of reimbursements in license maintenance fee, recorded $350 thousand in interest expense, and sold $506 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 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.