ACCRUED EXPENSES (Tables)

12 Months Ended

Mar. 31, 2023

Payables and Accruals [Abstract]

SUMMARY OF ACCRUED EXPENSES

A summary of the accrued expenses is as follows (in thousands):

	March 31, 2023		March 31, 2022
Research and development	$	426	$	1,006
Professional fees		1,221		442
Employee salaries and benefits		985		409
Contingent litigation and settlements (Note 15)		10,298		2,435
Circassia settlement – current portion (Note 10)		3,500		2,500
NitricGen agreement (Note 15)		-		1,500
Other		184		82
Total short-term accrued expenses	$	16,613	$	8,374
Circassia settlement - long-term portion (Note 10)	$	4,500	$	8,000
Total other long-term liabilities	$	4,500	$	8,000