Accrued Liabilities (Tables)

12 Months Ended

Mar. 31, 2023

Accrued Liabilities [Abstract]

Schedule of Accrued Liabilities

Accrued liabilities consisted of the following (in thousands):

	As of March 31,
	2023		2022
Payroll and related liabilities	$	5,220	$	10,405
Deferred revenue	5,075		6,285
Reserves(1)	1,200		4,433
Accrued Tariffs	1,167		—
Legal settlement(2)	5		4,250
Other	2,908		4,013
Total accrued liabilities	$	15,575	$	29,386

(1)    Reserves primarily consists of inventory, sales return, sales tax and product liability reserves.

(2)    Legal settlement is a loss contingency accrual related to a legal settlement involving a class action lawsuit related to advertisement of our treadmills. For further information, see Note 24, Commitments and Contingencies.