INVESTMENTS IN SECURITIES AND DERIVATIVE INSTRUMENTS - Fair Value in the Balance Sheets (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Mar. 31, 2022
Exchange-traded options & futures
Derivative asset	$ 179	$ 0
Exchange-traded options & futures
Derivative liability	2	0
Exchange-traded options & futures
Exchange-traded options & futures
Derivative asset	179	0
Exchange-traded options & futures
Derivative liability	$ 2	$ 0

Fair value, before effects of master netting arrangements, of a financial liability or contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset. Includes liabilities elected not to be offset. Excludes liabilities not subject to a master netting arrangement.

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