ACQUISITIONS & DIVESTITURES (Tables)

12 Months Ended

Mar. 31, 2021

Business Combinations [Abstract]

Summary of Purchase Price Allocation

The following table summarizes the allocation of the purchase price (in thousands):

Initial cash payment	$	7,200
Estimated fair value of contingent purchase consideration	800
Estimated purchase price	$	8,000

Initial cash payment	$	4,154
Estimated fair value of contingent purchase consideration	1,000
Estimated purchase price	$	5,154

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed

The following table reflects the estimated fair value of assets acquired and liabilities assumed (in thousands):

Cash	$	7
Accounts receivable	209
Prepaid and other current assets	5
Intangible assets	4,760
Deferred tax liability	(693)
Accounts payable	(50)
Accrued other liabilities	(54)
Goodwill	$	3,816

The following table reflects the estimated fair value of assets acquired and liabilities assumed (in thousands):

Property, plant and equipment	$	17
Intangible assets	4,230
Accrued other liabilities	(96)
Goodwill	$	1,003

Schedule of Fair Value of Acquired Identifiable Intangible Asset and Related Useful Life

The following table reflects the fair value of the acquired identifiable intangible asset and related estimated useful life (in thousands):

	Fair Value		Useful Life (Years)
Developed technology	$	4,760	10

The following table reflects the fair value of the acquired identifiable intangible asset and related estimated useful life (in thousands):

	Fair Value		Useful Life (Years)
Developed technology	$	4,230	10