ACQUISITIONS (Tables)

12 Months Ended

Mar. 31, 2025

Western Pennsylvania Acquisition [Member]

Business Acquisition [Line Items]

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed

The following table summarizes the preliminary allocation of the purchase price to the fair value of assets acquired and liabilities assumed (based on Level 3 inputs) as of March 31, 2025. Adjustments to the preliminary purchase price allocation could be significant, particularly with respect to Intangible Assets and Property, Plant, and Equipment.

	(dollars in thousands)
Accounts Receivable	$	1,443
Inventories		3,354
Prepaid and Other Current Assets		229
Property, Plant, and Equipment		35,097
Intangible Assets		39,400
Accounts Payable and Accrued Liabilities		(327	)
Other Long-term Liabilities		(792	)
Total Net Assets Acquired		78,404
Goodwill		71,565
Total Purchase Price	$	149,969

Schedule of Fair Value Estimates of Identifiable Intangible Assets

The following table is a summary of the fair value estimates of the identifiable intangible assets and their weighted-average useful lives:

	Weighted-Average Life		Estimated Fair Value (dollars in thousands)
Customer Relationships		15		38,900
Trade Name and Technology		5		500
Total Intangible Assets			$	39,400

Schedule of Revenue and Operating Earnings Related to Business Acquisition

The following table presents the Revenue and Operating Loss related to the Western Pennsylvania Acquisition that has been included in our Consolidated Statement of Earnings from January 7, 2025 through March 31, 2025.

	For the Year Ended March 31, 2025
	(dollars in thousands)
Revenue	$	4,111
Operating Loss	$	(1,321	)

Northern Kentucky Acquisition [Member]

Business Acquisition [Line Items]

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed

The following table summarizes the allocation of the Purchase Price to assets acquired and liabilities assumed:

	(dollars in thousands)
Inventory	$	1,067
Property, Plant, and Equipment		18,237
Lease Right-of-Use Assets		757
Intangible Assets		1,309
Accrued Liabilities		(71	)
Lease Obligations		(757	)
Other Long-term Liabilities		(1,422	)
Total Net Assets Acquired		19,120
Goodwill		5,761
Total Purchase Price	$	24,881

Schedule of Revenue and Operating Earnings Related to Business Acquisition

The following table presents the Revenue and Operating Loss related to the Northern Kentucky Acquisition that has been included in our Consolidated Statement of Earnings from August 9, 2024 through March 31, 2025.

	For the Year Ended March 31, 2025
	(dollars in thousands)
Revenue	$	7,487
Operating Loss	$	(1,012	)