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Revenue
 9 Months Ended
Dec. 31, 2023
Revenue from Contract with Customer [Abstract]  
Revenue Revenue
Disaggregation of Revenue
The following table presents revenue by category:
Three Months Ended December 31,Nine Months Ended December 31,
2023202220232022
Amount
% of Revenue
Amount
% of Revenue
Amount
% of Revenue
Amount
% of Revenue
(in thousands, except percentages)
Point in Time (1)
PGS$29,241 65 %$37,499 56 %$95,202 61 %$117,300 57 %
Telehealth5,894 13 %8,592 13 %21,051 14 %27,124 13 %
Consumer services35,135 78 %46,091 69 %116,253 75 %144,424 70 %
Research services1,506 3 %— — 3,859 2 %— — 
Total$36,641 81 %$46,091 69 %$120,112 77 %$144,424 70 %
Over Time (1)
PGS$5,835 13 %$5,100 7 %$16,505 11 %$14,316 7 %
Telehealth1,928 4 %2,451 4 %6,350 4 %7,471 3 %
Consumer services7,763 17 %7,551 11 %22,855 15 %21,787 10 %
Research services343 1 %13,298 20 %12,643 8 %40,901 20 %
Total$8,106 18 %$20,849 31 %$35,498 23 %$62,688 30 %
 
Revenue by Category (1)
PGS$35,076 78 %$42,599 64 %$111,707 72 %$131,616 63 %
Telehealth7,822 18 %11,043 16 %27,401 17 %34,595 17 %
Consumer services42,898 96 %53,642 80 %139,108 89 %166,211 80 %
Research services1,849 4 %13,298 20 %16,502 11 %40,901 20 %
Total$44,747 100 %$66,940 100 %$155,610 100 %$207,112 100 %
(1)There was no Therapeutics revenue for the three and nine months ended December 31, 2023 and 2022.
The following table summarizes revenue by region based on the shipping address of customers:
Three Months Ended December 31,Nine Months Ended December 31,
2023202220232022
Amount
% of Revenue
Amount
% of Revenue
Amount
% of Revenue
Amount
% of Revenue
(in thousands, except percentages)
United States$39,217 88 %$46,770 70 %$124,728 80 %$147,425 71 %
United Kingdom2,139 5 %16,194 24 %20,657 13 %47,198 23 %
Canada2,382 5 %2,866 4 %7,110 5 %8,744 4 %
Other regions1,009 2 %1,110 2 %3,115 2 %3,745 2 %
Total$44,747 100 %$66,940 100 %$155,610 100 %$207,112 100 %
Breakage Revenue
The Company sells through multiple channels, including direct-to-consumer via the Company’s website and through online retailers. If the customer does not return the Kit for processing, services cannot be completed by the Company, potentially resulting in unexercised rights (“breakage”) revenue. The Company recognized breakage revenue from unreturned Kits of $4.4 million and $6.8 million for the three months ended December 31, 2023 and 2022, respectively, and $13.4 million and $17.8 million for the nine months ended December 31, 2023 and 2022, respectively.
Contract Balances
Accounts receivable are recorded when the right to consideration becomes unconditional. Contract assets include amounts associated with contractual rights related to consideration for performance obligations and are included in prepaid expenses and other current assets on the condensed consolidated balance sheets. The amount of contract assets was immaterial as of December 31, 2023 and March 31, 2023.
Contract liabilities consist of deferred revenue. As of December 31, 2023 and March 31, 2023, deferred revenue for consumer services was $74.7 million and $48.6 million, respectively. Of the $48.6 million of deferred revenue for consumer services as of March 31, 2023, the Company recognized $5.3 million and $36.8 million as revenue during the three and nine months ended December 31, 2023, respectively.
As of December 31, 2023 and March 31, 2023, deferred revenue for research services was $20.7 million and $14.0 million, respectively. As of December 31, 2023 and March 31, 2023, deferred revenue for research services included $20.0 million and $11.8 million, respectively, of related party deferred revenue. Of the $14.0 million of deferred revenue for research services as of March 31, 2023, the Company recognized $0.1 million and $13.7 million as revenue during the three and nine months ended December 31, 2023, respectively, which included related party revenue amounts of nil and $11.8 million for the three and nine months ended December 31, 2023, respectively.
Remaining Performance Obligations
The transaction price allocated to remaining performance obligations represents contracted revenue that has not yet been recognized, which includes deferred revenue and amounts that are expected to be billed and recognized as revenue in future periods. The Company has utilized the practical expedient available under Accounting Standards Codification (“ASC”) Topic 606, Revenue from Contracts with Customers (“ASC 606”) to not disclose the value of unsatisfied performance obligations for PGS and telehealth as those contracts have an expected length of one year or less. As of December 31, 2023, the aggregate amount of the transaction price allocated to remaining performance obligations for research services was $21.6 million. The Company expects to recognize revenue of approximately 28% of this amount over the next 12 months and the remainder thereafter. During the three and nine months ended December 31, 2023 and 2022, the Company did not recognize any revenue for performance obligations satisfied in prior periods.