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Related Party Transactions- Schedule of Total Due to and From Related Parties (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Mar. 31, 2023
Related Party Transaction
Accounts payable and accrued expenses	$ 9,306	$ 7,895
Related Party
Related Party Transaction
Accounts receivable, net	647	2,865
Accounts payable and accrued expenses	1,111	1,061
Joint venture
Related Party Transaction
Accounts receivable, net	99	1,713
Accounts payable and accrued expenses	1,111	968
Stockholder and noteholder
Related Party Transaction
Accounts receivable, net	548	1,152
Accounts payable and accrued expenses	$ 0	$ 93

Balance Sheet Components

9 Months Ended

Dec. 31, 2023

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Balance Sheet Components

Inventory

Inventory consists of the following as of the dates presented (in thousands):


	December 31, 2023		March 31, 2023
Raw materials	$	4,669	$	5,167
Work in process	2,181		1,719
Sub-assembly	2,083		809
Finished goods	1,072		711
Total	$	10,005	$	8,406

Property and equipment

Property and equipment, net consist of the following as of the dates presented (in thousands):


	December 31, 2023		March 31, 2023
Machinery and equipment	$	14,193	$	11,124
Computer equipment and software	890		887
Furniture and fixtures	73		75
Leasehold improvements	5,101		5,069
Construction in progress	3,462		6,446
Property and equipment, gross	23,719		23,601
Less: accumulated depreciation	(16,040)		(15,711)
Property and equipment, net	$	7,679	$	7,890

The Company recorded depreciation and amortization expense related to property and equipment, net of $0.2 million for each of the three months ended December 31, 2023 and 2022. The Company recorded depreciation and amortization expense related to property and equipment, net of $0.7 million and $0.5 million for the nine months ended December 31, 2023 and 2022, respectively.

For the three months ended December 31, 2023, the Company recorded a $0.2 million impairment in General and administrative expense of certain property and equipment classified as construction in progress. This was a result of a pending sale for the equipment that evidenced the fair value of the equipment was less than its carrying value.

Intangible assets

The carrying values of intangible assets as of the dates presented, respectively, consist of the following (in thousands, except years):


	December 31, 2023
	Gross		Accumulated Amortization		Foreign Exchange Rate Changes		Net		Estimated Useful Life (in years)
Patents	$	2,963	$	(2,864)	$	—	$	99	10
Developed Technology - 150 V	560		(517)		(43)		—		6
Developed Technology - 600 V	1,701		(1,570)		(131)		—		6
Total	$	5,224	$	(4,951)	$	(174)	$	99


	March 31, 2023
	Gross		Accumulated Amortization		Foreign Exchange Rate Changes		Net		Estimated Useful Life (in years)
Patents	$	2,963	$	(2,642)	$	—	$	321	10
Developed Technology - 150 V	560		(517)		(43)		—		6
Developed Technology - 600 V	1,701		(1,570)		(131)		—		6
Total	$	5,224	$	(4,729)	$	(174)	$	321

The Company recorded amortization expenses related to intangible assets of $0.1 million for each of the three months ended December 31, 2023 and 2022. The Company recorded amortization expenses related to intangible assets of $0.2 million for each of the nine months ended December 31, 2023 and 2022.

Estimated future amortization expenses related to intangible assets as of December 31, 2023 were as follows (in thousands):


Year Ending March 31,
2024	$	74
2025	25
Total	$	99

Goodwill

Changes in the carrying amount of goodwill were as follows (in thousands):


Balance as of March 31, 2022	$	1,180
Foreign currency translation adjustments	(101)
Balance as of March 31, 2023	$	1,079
Foreign currency translation adjustments	(59)
Balance as of December 31, 2023	$	1,020

There have been no impairment losses recorded to date.

Accounts payable and accrued expenses

Accounts payable and accrued expenses consist of the following as of the dates presented (in thousands):


	December 31, 2023		March 31, 2023
Accounts payable	$	4,232	$	2,781

Manufacturing production costs	1,017		506
Legal fees	842		596
Audit fees	50		318
Consulting fees	209		256
Royalty fees	221		76
Deposit liability	—		2,950
Equipment sale buyback liability	2,100		—
Other	635		412
Accrued expenses	$	5,074	$	5,114

Total Accounts payable and accrued expenses	$	9,306	$	7,895

Stockholders' Equity - Stock Warrant Activity (Details)	9 Months Ended
Stockholders' Equity - Stock Warrant Activity (Details)	Dec. 31, 2023 shares
Class Of Warrant Or Right, Roll Forward [Roll Forward]
Outstanding at beginning of period	3,323,966
Stock warrants issued	3,589,083
Stock warrants exercised	(2,885,120)
Outstanding and exercisable at end of period	4,027,929

Fair Value Measurements - Narrative (Details)	3 Months Ended	9 Months Ended
Fair Value Measurements - Narrative (Details)	Dec. 31, 2023 USD ($)	Dec. 31, 2023 USD ($)	Mar. 31, 2023 USD ($)	Dec. 31, 2022 segment
Fair Value Disclosures [Abstract]
Number of derivative contracts held \| segment				4
Derivative net gain (loss)	$ 1,700	$ (200,000)
Derivative assets	0	0	$ 7,000
Derivative liabilities	$ 0	$ 0

- Definition

Fair value, after the effects of master netting arrangements, of a financial asset or other 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 assets not subject to a master netting arrangement and not elected to be offset.

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- Definition

Fair value, after the 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 not subject to a master netting arrangement and not elected to be offset.

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+ Details

Revenue Recognition (Tables)

9 Months Ended

Dec. 31, 2023

Revenue from Contract with Customer [Abstract]

Schedule of Disaggregation of Revenue

Revenue, net including related parties, disaggregated by contract type is as follows (in thousands):


	Three Months Ended December 31,				Nine Months Ended December 31,
	2023		2022		2023		2022
Commercial product and service	3,175		$	3,960	9,727		$	11,556
Government	1,495		533		5,836		1,763
Revenue, net	$	4,670	$	4,493	$	15,563	$	13,319

Revenue from related parties is as follows and included in Commercial product and service revenue (in thousands):


	Three Months Ended December 31,				Nine Months Ended December 31,
	2023		2022		2023		2022
Commercial product and service	$	1,981	$	2,917	$	4,711	$	6,081

Condensed Consolidated Balance Sheets (unaudited) - USD ($) $ in Thousands	Dec. 31, 2023	Mar. 31, 2023
Current assets:
Cash and cash equivalents	$ 7,951	$ 15,527
Restricted cash	0	500
Accounts receivable, net of allowance for doubtful accounts of $263 and $0 at December 31, 2023 and March 31, 2023, respectively, including related parties (Note 11)	1,721	4,396
Inventory	10,005	8,406
Prepaid expenses and other current assets	1,275	1,859
Total current assets	20,952	30,688
Property and equipment, net	7,679	7,890
Operating lease right-of-use assets	2,311	3,033
Goodwill	1,020	1,079
Intangible assets, net	99	321
Investment in joint venture	0	715
Other assets	601	726
Total assets	32,662	44,452
Current liabilities:
Accounts payable and accrued expenses, including related parties (Note 11)	9,306	7,895
Deferred revenue	10	0
Accrued interest	0	180
Unfunded commitment in joint venture	1,296	0
Accrued payroll and benefits	1,430	1,458
Operating lease liabilities	368	404
Revolving credit facility	0	12,000
Total current liabilities	12,410	21,937
Operating lease liabilities, net of current portion	2,002	2,670
Other liabilities	0	230
Total liabilities	14,412	24,837
Commitments and contingencies (Note 7)
Stockholders’ equity:
Preferred stock, $0.0001 par value; 5,000,000 shares authorized and none issued and outstanding as of December 31, 2023 and March 31, 2023	0	0
Common stock, $0.0001 par value; 750,000,000 shares authorized as of December 31, 2023 and March 31, 2023, and 63,195,948 and 57,047,013 shares issued and outstanding as of December 31, 2023 and March 31, 2023, respectively	6	6
Additional paid-in capital	262,319	230,272
Accumulated deficit	(242,146)	(209,236)
Accumulated other comprehensive loss	(1,929)	(1,427)
Total stockholders’ equity	18,250	19,615
Total liabilities and stockholders’ equity	$ 32,662	$ 44,452

Balance Sheet Components - Schedule of Accounts Payable and Accrued Expenses (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Mar. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accounts payable	$ 4,232	$ 2,781
Manufacturing production costs	1,017	506
Legal fees	842	596
Audit fees	50	318
Consulting fees	209	256
Royalty fees	221	76
Deposit liability	0	2,950
Equipment sale buyback liability	2,100	0
Other	635	412
Accrued expenses	5,074	5,114
Total Accounts payable and accrued expenses	$ 9,306	$ 7,895

Balance Sheet Components - Schedule of Property and Equipment, Net (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Mar. 31, 2023
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 23,719		$ 23,719		$ 23,601
Less: accumulated depreciation	(16,040)		(16,040)		(15,711)
Property and equipment, net	7,679		7,679		7,890
Depreciation	200	$ 200	700	$ 500
Construction in progress
Property, Plant and Equipment [Line Items]
Impairment of equipment to be sold	200
Machinery and equipment
Property, Plant and Equipment [Line Items]
Property and equipment, gross	14,193		14,193		11,124
Computer equipment and software
Property, Plant and Equipment [Line Items]
Property and equipment, gross	890		890		887
Furniture and fixtures
Property, Plant and Equipment [Line Items]
Property and equipment, gross	73		73		75
Leasehold improvements
Property, Plant and Equipment [Line Items]
Property and equipment, gross	5,101		5,101		5,069
Construction in progress
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 3,462		$ 3,462		$ 6,446

Stock-Based Compensation - Narrative (Details) - USD ($) $ in Millions	3 Months Ended	9 Months Ended
	Jun. 30, 2023	Dec. 31, 2023
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Incremental cost		$ 0.5
Correction of Error to Properly Reflect the Grant Date Fair Value of Awards and Straight-lining for Graded-Vested Awards Under ASC 718
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock based compensation expense	$ 0.4
Adjustment to additional paid-in-capital	$ 0.4

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 35
-Paragraph 1D
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480483/718-10-35-1D

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
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-Name Accounting Standards Codification
-Section 35
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-URI https://asc.fasb.org//1943274/2147480483/718-10-35-3

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
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-Name Accounting Standards Codification
-Section 50
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-Subparagraph (a)(1)
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

+ Details

Condensed Consolidated Statements of Cash Flows (unaudited) - USD ($) $ in Thousands	9 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Cash flows from operating activities:
Net loss	$ (24,577)	$ (21,808)
Adjustments to reconcile net loss to net cash used in operating activities:
Provision for inventory	332	2,810
Depreciation and amortization	913	719
Reduction in the carrying amount of right-of-use assets	396	425
Provision for doubtful accounts	263	0
Impairment of long-lived assets	208	0
Stock-based compensation	4,425	2,342
Interest cost	0	4
Gain on sale of equipment	(48)	(110)
Loss in joint venture	2,559	2,065
Changes in fair value of derivative instruments	169	75
Changes in operating assets and liabilities:
Accounts receivable	2,404	(1,221)
Inventory	(2,047)	(3,956)
Prepaid expenses and other current assets	613	401
Other assets	146	(504)
Accounts payable, accrued expenses, and other liabilities	300	428
Deferred revenue	10	(346)
Accrued payroll and benefits	(20)	486
Operating lease liabilities	(406)	(392)
Net cash used in operating activities	(14,360)	(18,582)
Cash flows from investing activities:
Purchases of property and equipment	(623)	(5,633)
Proceeds from sale of equipment	48	110
Investment in joint venture	(807)	(2,569)
Net cash used in investing activities	(1,382)	(8,092)
Cash flows from financing activities:
Proceeds from stock option exercise	0	709
Proceeds from issuance of common stock	9,936	16,000
Cost associated with issuance of common stock and warrants	(123)	(280)
Payment for taxes related to net share settlement of restricted stock units	(374)	(6)
Proceeds from exercise of stock warrants	10,257	0
Loan repayment	(12,000)	0
Net cash provided by financing activities	7,696	16,423
Effect of foreign exchange rate changes on cash, cash equivalents and restricted cash	(30)	(35)
Net decrease in cash, cash equivalents and restricted cash	(8,076)	(10,286)
Cash, cash equivalents and restricted cash at beginning of period	16,027	33,935
Cash, cash equivalents and restricted cash at end of period	7,951	23,649
Reconciliation of cash, cash equivalents, and restricted cash to the condensed consolidated balance sheets
Cash and cash equivalents	7,951	23,149
Restricted cash	0	500
Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents, Total	7,951	23,649
Supplemental disclosures of cash flow information:
Interest expense paid	188	546
Supplemental non-cash investing activity:
Property and equipment in accounts payable and accrued expenses	185	0
Supplemental non-cash financing activity:
Stock warrant exercise and deemed dividend related to warrant modification	1,590	0
Deemed dividend related to issuance of Inducement Warrants	6,743	0
Rights offering and warrant repricing costs in accounts payable and accrued liabilities	409	0
Operating lease right-of-use asset obtained in exchange for operating lease liabilities	0	3,598
Remeasurement of operating lease right-of-use assets and liabilities for lease modification	$ (300)	$ 0

Stockholders' Equity - Schedule of Reserved Common Stock (Details)	Dec. 31, 2023 shares
Class of Stock [Line Items]
Common stock reserved for issuance (in shares)	15,127,311
Warrant
Class of Stock [Line Items]
Common stock reserved for issuance (in shares)	4,027,929
Equity incentive plans
Class of Stock [Line Items]
Common stock reserved for issuance (in shares)	11,099,382

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (d)
-Publisher FASB
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Reference 2: http://www.xbrl.org/2003/role/recommendedDisclosureRef
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Reference 14: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Balance Sheet Components (Tables)

9 Months Ended

Dec. 31, 2023

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of Inventory

Inventory consists of the following as of the dates presented (in thousands):


	December 31, 2023		March 31, 2023
Raw materials	$	4,669	$	5,167
Work in process	2,181		1,719
Sub-assembly	2,083		809
Finished goods	1,072		711
Total	$	10,005	$	8,406

Schedule of Property and Equipment

Property and equipment, net consist of the following as of the dates presented (in thousands):


	December 31, 2023		March 31, 2023
Machinery and equipment	$	14,193	$	11,124
Computer equipment and software	890		887
Furniture and fixtures	73		75
Leasehold improvements	5,101		5,069
Construction in progress	3,462		6,446
Property and equipment, gross	23,719		23,601
Less: accumulated depreciation	(16,040)		(15,711)
Property and equipment, net	$	7,679	$	7,890

Schedule of Carrying Value of Intangible Assets

The carrying values of intangible assets as of the dates presented, respectively, consist of the following (in thousands, except years):


	December 31, 2023
	Gross		Accumulated Amortization		Foreign Exchange Rate Changes		Net		Estimated Useful Life (in years)
Patents	$	2,963	$	(2,864)	$	—	$	99	10
Developed Technology - 150 V	560		(517)		(43)		—		6
Developed Technology - 600 V	1,701		(1,570)		(131)		—		6
Total	$	5,224	$	(4,951)	$	(174)	$	99


	March 31, 2023
	Gross		Accumulated Amortization		Foreign Exchange Rate Changes		Net		Estimated Useful Life (in years)
Patents	$	2,963	$	(2,642)	$	—	$	321	10
Developed Technology - 150 V	560		(517)		(43)		—		6
Developed Technology - 600 V	1,701		(1,570)		(131)		—		6
Total	$	5,224	$	(4,729)	$	(174)	$	321

Schedule of Estimated Future Amortization Expenses Related to Intangible Assets

Estimated future amortization expenses related to intangible assets as of December 31, 2023 were as follows (in thousands):


Year Ending March 31,
2024	$	74
2025	25
Total	$	99

Schedule of Goodwill

Changes in the carrying amount of goodwill were as follows (in thousands):


Balance as of March 31, 2022	$	1,180
Foreign currency translation adjustments	(101)
Balance as of March 31, 2023	$	1,079
Foreign currency translation adjustments	(59)
Balance as of December 31, 2023	$	1,020

Schedule of Accrued Expenses

Accounts payable and accrued expenses consist of the following as of the dates presented (in thousands):


	December 31, 2023		March 31, 2023
Accounts payable	$	4,232	$	2,781

Manufacturing production costs	1,017		506
Legal fees	842		596
Audit fees	50		318
Consulting fees	209		256
Royalty fees	221		76
Deposit liability	—		2,950
Equipment sale buyback liability	2,100		—
Other	635		412
Accrued expenses	$	5,074	$	5,114

Total Accounts payable and accrued expenses	$	9,306	$	7,895

- Definition

Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
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+ Details

Business and Basis of Presentation

9 Months Ended

Dec. 31, 2023

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Business and Basis of Presentation

Transphorm Technology, Inc. (“Transphorm Technology”), a wholly owned subsidiary of Transphorm, Inc., was founded in 2007 to develop GaN semiconductor components used in power conversion.

Throughout these notes, “the Company,” “Transphorm,” “we,” “us” and “our” refer to Transphorm, Inc. and its direct and indirect wholly-owned subsidiaries. Transphorm Technology and its subsidiaries hold all material assets and conduct all business activities and operations of the Company. Transphorm Technology’s activities to date have been primarily performing research and development, establishing manufacturing infrastructure, market sampling, product launch, hiring personnel, and raising capital to support and expand these activities. Transphorm Japan, Inc. (“TPJ”) was established in Japan in February 2014 to secure the Company’s production capacity and establish a direct presence in Asian markets. Transphorm Aizu, Inc. (“Transphorm Aizu”) was established in Japan to manage the financial transactions around Aizu Fujitsu Semiconductor Wafer Solution Limited (“AFSW”), the wafer fabrication facility located in Aizu Wakamatsu, Japan that is owned by GaNovation, the joint venture company in which the Company has a non-controlling interest. Transphorm Japan Epi, Inc. (“TJE”) was established in Japan in 2019 to enable the operational capacity of the MOCVD reactors held in Aizu.

Going Concern

The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (GAAP) assuming the Company will continue as a going concern. The going concern assumption contemplates the realization of assets and satisfaction of liabilities in the normal course of business. However, substantial doubt about the Company’s ability to continue as a going concern exists.

The Company has incurred significant operating losses since its formation. During the nine months ended December 31, 2023 and 2022, the Company incurred a net loss of $24.6 million and $21.8 million, respectively, and used $14.4 million and $18.6 million of cash in operating activities, respectively. As of December 31, 2023, the Company had cash of $8.0 million, an accumulated deficit of $242.1 million, and working capital of $8.5 million. Net losses are expected to continue until the Company reaches the necessary scale to generate net cash inflow from operations. Accordingly, the Company has historically relied on the issuance of stock to investors, debt financing, and the license of intellectual property to fund its operations.

On January 10, 2024, the Company entered into an Agreement and Plan of Merger (the “Merger Agreement”), with Renesas Electronics America Inc., a California corporation (“Parent”), Travis Merger Sub, Inc., a Delaware corporation and a wholly owned subsidiary of Parent (“Merger Sub”), and Renesas Electronics Corporation, a Japanese corporation (solely for the purposes set forth in Section 9.17 of the Merger Agreement) (“Guarantor”), pursuant to which Merger Sub will merge with and into Transphorm, with Transphorm surviving the merger as a wholly owned subsidiary of Parent (the “Merger”). Completion of the Merger is subject to customary closing conditions set forth in the Merger Agreement, including, among other things: (1) the adoption of the Merger Agreement by the holders of a majority of the voting power of the outstanding shares of our common stock; (2) the absence of any law or order preventing or making illegal the consummation of the Merger; and (3) certain specified regulatory clearances.

While the Company expects the Merger Agreement to close in the second half of 2024, there is no assurance that all of the various conditions will be satisfied, or that the Merger will be completed on the proposed terms, within the expected timeframe, or at all. If the Company does not obtain any other financing, the Company would need to cease operations, liquidate its assets, and may seek the protection of applicable bankruptcy laws.

Given the Company’s current liquidity, cash burn rate and capital readily available, management has concluded there is substantial doubt regarding the Company's ability to continue as a going concern within one year from the issuance date of the Company’s condensed consolidated financial statements. The accompanying unaudited

condensed consolidated financial statements do not include any adjustments to the carrying amounts and classification of assets, liabilities, and reported expenses that may be necessary if the Company were unable to continue as a going concern.

Basis of Presentation

The accompanying unaudited condensed consolidated financial statements reflect all adjustments of a normal and recurring nature that are necessary for a fair presentation of the results for the interim period ended December 31, 2023, but are not necessarily indicative of the results that will be reported for the entire fiscal year or any other interim period. Certain information and footnote disclosures normally included in annual consolidated financial statements prepared in accordance with U.S. Generally Accepted Accounting Principles (“GAAP”) have been condensed or omitted. The aforementioned unaudited condensed consolidated financial statements are prepared in conformity with GAAP and in accordance with the instructions to Form 10-Q pursuant to the rules and regulations of the Securities and Exchange Commission. The interim information should be read in conjunction with the Company’s Annual Report on Form 10-K for the fiscal year ended March 31, 2023. The consolidated balance sheet as of March 31, 2023 is derived from those audited financial statements.

Significant Accounting Policies

Descriptions of the Company’s significant accounting policies are included in Note 2 - Summary of Significant Accounting Policies in the notes to consolidated financial statements in the Company’s Annual Report on Form 10-K for the fiscal year ended March 31, 2023.

Accounting Standard Adopted

Financial Instruments - In June 2016, the Financial Accounting Standards Board (“FASB”) issued ASU 2016-13, Financial Instruments - Credit Losses (Topic 326), Measurement of Credit Losses on Financial Instruments (“ASU 2016-13”). The standard changed the methodology for measuring credit losses on financial instruments and the timing of when such losses are recorded. ASU 2016-13 is effective for the Company’s fiscal year ending March 31, 2024. The Company adopted this standard effective April 1, 2023 and the adoption did not have a material effect on the condensed consolidated financial statements.

Recently Issued Accounting Standards under Evaluation

Income Taxes - In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740). The amendments in this ASU enhance transparency of income tax disclosures by requiring consistent categories and greater disaggregation of information in the rate reconciliation, and income taxes paid disaggregation by jurisdiction. ASU 2023-09 is effective for annual periods beginning after December 15, 2024 for public business entities. The Company is currently evaluating the impact of this new standard on its consolidated financial statements and the adoption is not expected to have a significant impact on the consolidated financial statements.

Segment Reporting - In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280) - Improvements to Reportable Segment Disclosures. The amendments in ASU 2023-07 improve reportable segment disclosure requirements through enhanced disclosures about significant segment expenses. The amendments introduce a new requirement to disclose significant segment expenses regularly provided to the chief operating decision maker (CODM), extend certain annual disclosures to interim periods, and require that a public entity that has a single reportable segment provide all the disclosures required by the amendment and all existing segment disclosures in Topic 280. ASU 2023-07 is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024 and early adoption is permitted. The Company is currently evaluating the impact of this new standard on its consolidated financial statements and the adoption is not expected to have a significant impact on the consolidated financial statements.

Debt - In August 2020, the FASB issued ASU 2020-06, Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40), Accounting for

Convertible Instruments and Contracts in an Entity’s Own Equity, to address the complexity in accounting for certain financial instruments with characteristics of liabilities and equity. Among other provisions, the amendments in this ASU significantly change the guidance on the issuer’s accounting for convertible instruments and the guidance on the derivative scope exception for contracts in an entity’s own equity such that fewer conversion features will require separate recognition, and fewer freestanding instruments, like warrants, will require liability treatment. ASU 2020-06 is effective for fiscal years beginning after December 15, 2021, excluding entities eligible to be smaller reporting companies as defined by the SEC. As the Company is a smaller reporting company, the ASU is effective for fiscal years beginning after December 15, 2023. The Company is currently evaluating the impact of this new standard on its consolidated financial statements and the adoption is not expected to have a significant impact on the consolidated financial statements.

Loss Per Share

Basic loss per share is calculated by dividing the Company’s net loss applicable to common stockholders by the weighted average number of common shares during the period. Net loss applicable to common stockholders is calculated for each interim period as follows (in thousands except for number of shares):


	Three Months Ended December 31,				Nine Months Ended December 31,
	2023		2022		2023		2022
Net loss available to common stockholders	$	(10,001)	$	(10,460)	$	(24,577)	$	(21,808)
Deemed dividend related to warrant modification (Note 8)	(837)		—		(1,590)		—
Deemed dividend related to Inducement Warrants (Note 8)	(1,884)		—		(6,743)		—
Net loss attributable to common stockholders	(12,722)		(10,460)		(32,910)		(21,808)
Weighted average common shares outstanding - basic and diluted	62,183,843		56,739,450		61,458,945		55,926,828
Net loss per share	$	(0.20)	$	(0.18)	$	(0.54)	$	(0.38)

Diluted earnings per share is calculated by dividing the Company’s net loss available to common stockholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity. Potentially dilutive shares are excluded from the computation of diluted loss per share during periods in which losses are reported since the result would be antidilutive.

Excluded from diluted loss per share for the three months ended December 31, 2023 and 2022 were 4,776,610 shares and 3,366,373 shares, respectively, because their inclusion would have been antidilutive. Excluded from diluted loss per share for the nine months ended December 31, 2023 and 2022 were 2,481,914 shares and 3,146,131 shares, respectively, because their inclusion would have been antidilutive.

Condensed Consolidated Statements of Operations (unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2023	Dec. 31, 2022
Income Statement [Abstract]
Revenue, net, including related parties (Note 11)	$ 4,670	$ 4,493	$ 15,563	$ 13,319
Cost of goods sold	4,595	7,162	12,226	14,444
Gross profit (loss)	75	(2,669)	3,337	(1,125)
Operating expenses:
Research and development	2,839	2,325	8,730	5,895
Sales and marketing	1,745	1,447	4,935	3,596
General and administrative	4,412	3,457	11,870	9,818
Total operating expenses	8,996	7,229	25,535	19,309
Loss from operations	(8,921)	(9,898)	(22,198)	(20,434)
Interest expense	0	184	8	550
Loss in joint venture	978	799	2,559	2,065
Other expense (income), net	102	(421)	(188)	(1,241)
Loss before tax expense	(10,001)	(10,460)	(24,577)	(21,808)
Tax expense	0	0	0	0
Net loss	(10,001)	(10,460)	(24,577)	(21,808)
Deemed dividend related to warrant modification and issuance of Inducement Warrants (Note 8)	2,721	0	8,333	0
Net loss attributable to common stockholders	(12,722)	(10,460)	(32,910)	(21,808)
Net loss attributable to common stockholders	$ (12,722)	$ (10,460)	$ (32,910)	$ (21,808)
Net loss per share - basic (in usd per share)	$ (0.20)	$ (0.18)	$ (0.54)	$ (0.38)
Net loss per share - diluted (in usd per share)	$ (0.20)	$ (0.18)	$ (0.54)	$ (0.38)
Weighted average common shares outstanding - basic (in shares)	62,183,843	56,739,450	61,458,945	55,926,828
Weighted average common shares outstanding - diluted (in shares)	62,183,843	56,739,450	61,458,945	55,926,828

Stockholders' Equity (Tables)

9 Months Ended

Dec. 31, 2023

Equity [Abstract]

Summary of Shares Reserved for Future Issuance

The Company has reserved shares of common stock for future issuance as of the date presented as follows:


			December 31, 2023
Equity incentive plans			11,099,382
Common stock warrants			4,027,929
Total			15,127,311

Schedule of Stockholders' Equity Note, Warrants or Rights

The following warrants to purchase common stock were outstanding as of December 31, 2023:


Number of Warrant Shares	Exercise Price	Expiration Date
360,938	6.00	November 5, 2024
67,568	9.25	December 7, 2024
281,081	9.25	December 10, 2024
10,116	8.48	December 10, 2025
45,000	3.30	December 23, 2025
84,000	4.00	April 3, 2026
2,100,539	5.00	April 3, 2026
1,069,272	3.80	December 21, 2026
6,046	34.74	5 years after an initial public offering of the Company
3,369	54.41	5 years after an initial public offering of the Company
4,027,929

The following table summarizes stock warrant activity for the periods presented:


			Number of Warrant Shares
Outstanding at March 31, 2023			3,323,966
Stock warrants issued			3,589,083
Stock warrants exercised			(2,885,120)
Outstanding and exercisable at December 31, 2023			4,027,929

- Definition

Tabular disclosure of an entity's stock, including par or stated value per share, number and dollar amount of share subscriptions, shares authorized, shares issued, shares outstanding, number and dollar amount of shares held in an employee trust, dividend per share, total dividends, share conversion features, par value plus additional paid in capital, the value of treasury stock and other information necessary to a fair presentation, and EPS information. Stock by class includes common, convertible, and preferred stocks which are not redeemable or redeemable solely at the option of the issuer. Includes preferred stock with redemption features that are solely within the control of the issuer and mandatorily redeemable stock if redemption is required to occur only upon liquidation or termination of the reporting entity. If more than one issue is outstanding, state the title of each issue and the corresponding dollar amount; dollar amount of any shares subscribed but unissued and the deduction of subscriptions receivable there from; number of shares authorized, issued, and outstanding.

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+ Details

Revenue Recognition

9 Months Ended

Dec. 31, 2023

Revenue from Contract with Customer [Abstract]

Revenue Recognition

Revenue, net including related parties, disaggregated by contract type is as follows (in thousands):


	Three Months Ended December 31,				Nine Months Ended December 31,
	2023		2022		2023		2022
Commercial product and service	3,175		$	3,960	9,727		$	11,556
Government	1,495		533		5,836		1,763
Revenue, net	$	4,670	$	4,493	$	15,563	$	13,319

Revenue from related parties is as follows and included in Commercial product and service revenue (in thousands):


	Three Months Ended December 31,				Nine Months Ended December 31,
	2023		2022		2023		2022
Commercial product and service	$	1,981	$	2,917	$	4,711	$	6,081

Government revenue for the three and nine months ended December 31, 2023 was primarily derived from a contract with the National Security Technology Accelerator (“NSTXL”) which was awarded in May 2023, in which the Company may receive up to $15.2 million over the period from the first quarter of fiscal 2024 through the third quarter of fiscal 2026 for developing and manufacturing advanced GaN epiwafer materials in accordance with statements of work, and in support of an agreement between NSTXL and the U.S. Government. As of December 31, 2023, $7.5 million of the total $15.2 million has been funded by the U.S. Government. Government revenue for the three and nine months ended December 31, 2022 was primarily derived from contracts with the U.S. Navy, which ended in December 2022.

- Definition

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

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+ Details

Stockholders' Equity

9 Months Ended

Dec. 31, 2023

Equity [Abstract]

Stockholders' Equity

Stockholders’ Equity

As of December 31, 2023, 750,000,000 shares of common stock are authorized, of which 63,195,948 shares of common stock were issued and outstanding, and 5,000,000 shares of preferred stock are authorized, none of which were issued and outstanding. The Company’s Board of Directors has the ability to designate the rights, preferences and privileges for the preferred stock.

Common Stock

Common stockholders are entitled to dividends, as and when declared by the Company’s Board of Directors, subject to the priority dividend rights of the holders of any then-outstanding preferred stock. There have been no dividends declared to date. The holder of each share of common stock is entitled to one vote.

The Company has reserved shares of common stock for future issuance as of the date presented as follows:


			December 31, 2023
Equity incentive plans			11,099,382
Common stock warrants			4,027,929
Total			15,127,311

April 2023 Private Placement of Common Stock, Warrant Repricing, and Warrant Issuance

On April 3, 2023, the Company entered into warrant exercise inducement offer letters with certain holders of outstanding warrants to purchase shares of the Company’s common stock, pursuant to which such warrant holders agreed to exercise, for cash, then-existing warrants to purchase, in the aggregate, 1,815,848 shares of the Company’s common stock, in exchange for the Company’s agreement to (i) lower the exercise price of the then-existing warrants to $4.00 per share and (ii) issue new warrants (the “April 2023 Inducement Warrants”) to the warrant holders to purchase, in the aggregate, up to 2,269,810 shares of the Company’s common stock. The April 2023 Inducement Warrants have an exercise price of $5.00 per share, provide for a cashless exercise feature, and are exercisable until April 3, 2026.

The Company determined that the modification was not executed in contemplation of an imminent equity offering, financing transaction nor represented compensation for goods and services and is not within the scope of another ASC Topic. As such, the Company concluded that the $0.8 million incremental fair value of the modified warrants and the $4.9 million fair value of the April 2023 Inducement Warrants should be treated as deemed dividends to the warrant holders in accordance with ASC Subtopic 815-40 – Derivatives and Hedging – Contracts in Entity’s Own Equity.

Also on April 3, 2023, the Company entered into securities purchase agreements with two accredited investors that are affiliated with each other (the “Purchasers”) pursuant to which the Company agreed to sell to the Purchasers in a private placement (the “Private Placement”) for an aggregate purchase price of $2.0 million (i) an aggregate of 500,000 shares of the Company’s common stock at a purchase price of $4.00 per share and (ii) warrants to purchase an aggregate of 250,001 shares of the Company’s common stock (the “Warrants”). The Warrants have an exercise price of $5.00 per share, provide for a cashless exercise feature, and are exercisable until April 3, 2026.

In connection with the April 2023 warrant repricing and Private Placement, the Company received $7.3 million from the exercise of then-existing warrants and $2.0 million from the sale of common stock in the Private Placement, for total aggregate gross proceeds of approximately $9.3 million (before deducting legal costs of $0.1 million).

December 2023 Warrant Repricing and Warrant Issuance

On December 21, 2023, the Company entered into warrant exercise inducement offer letters with certain holders of outstanding warrants to purchase shares of the Company’s common stock, pursuant to which such warrant holders agreed to exercise, for cash, then-existing warrants to purchase, in the aggregate, 1,069,272 shares of the Company’s common stock, in exchange for the Company’s agreement to (i) lower the exercise price of the then-existing warrants to $2.80 per share and (ii) issue new warrants (the “December 2023 Inducement Warrants”) to the warrant holders to purchase, in the aggregate, up to 1,069,272 shares of the Company’s common stock. The December 2023 Inducement Warrants have an exercise price of $3.80 per share, provide for a cashless exercise feature, and are exercisable until December 21, 2026.

The Company determined that the modification was not executed in contemplation of an imminent equity offering, financing transaction nor represented compensation for goods and services and is not within the scope of another ASC Topic. As such, the Company concluded that the $0.8 million incremental fair value of the modified warrants and the $1.9 million fair value of the December 2023 Inducement Warrants should be treated as deemed dividends to the warrant holders in accordance with ASC Subtopic 815-40 – Derivatives and Hedging – Contracts in Entity’s Own Equity.

In connection with the December 2023 warrant repricing, the Company received aggregate gross proceeds of $3.0 million from the exercise of then-existing warrants (before deducting legal costs of $0.1 million).

The following warrants to purchase common stock were outstanding as of December 31, 2023:


Number of Warrant Shares	Exercise Price	Expiration Date
360,938	6.00	November 5, 2024
67,568	9.25	December 7, 2024
281,081	9.25	December 10, 2024
10,116	8.48	December 10, 2025
45,000	3.30	December 23, 2025
84,000	4.00	April 3, 2026
2,100,539	5.00	April 3, 2026
1,069,272	3.80	December 21, 2026
6,046	34.74	5 years after an initial public offering of the Company
3,369	54.41	5 years after an initial public offering of the Company
4,027,929

The following table summarizes stock warrant activity for the periods presented:


			Number of Warrant Shares
Outstanding at March 31, 2023			3,323,966
Stock warrants issued			3,589,083
Stock warrants exercised			(2,885,120)
Outstanding and exercisable at December 31, 2023			4,027,929

Rights Offering

On July 5, 2023, the Company distributed to all holders of record of its common stock as of 5:00 p.m., Eastern Daylight Time, on June 26, 2023, for each share of common stock held as of June 26, 2023, one non-transferable subscription right. Each subscription right carried with it (i) a basic subscription right, which entitled the holder to purchase 0.07655623 of a share of common stock and (ii) an over-subscription privilege, which entitled a holder that had exercised its basic subscription right in full to subscribe for additional shares of common stock that were offered in the rights offering, to the extent other holders did not exercise their basic subscription rights in full. The subscription price was $3.30 per whole share of common stock.

The Company completed the rights offering in August 2023 and issued 2,404,758 shares of common stock, which generated approximately $7.9 million in gross proceeds (before deducting legal costs of $0.3 million).

- Definition

The entire disclosure for equity.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-13

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-13

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-14

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481062/946-235-50-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481062/946-235-50-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 505
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481004/946-505-50-6

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 40
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480237/815-40-50-6

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(e)(1))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 505
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//505/tableOfContent

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-Name Accounting Standards Codification
-Section 50
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-13

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-13

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (i)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-13

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-14

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-14

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 16
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-16

Reference 17: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 18
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-18

Reference 18: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 18
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-18

Reference 19: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 18
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-18

+ Details

Related Party Transactions (Tables)

9 Months Ended

Dec. 31, 2023

Schedule of Related Party Transactions

The Company entered into the following related party transactions for the periods indicated (in thousands):


	Three Months Ended December 31,				Nine Months Ended December 31,
	2023		2022		2023		2022
Joint Venture-GaNovation:
Product sale	$	313	$	1,774	$	579	$	3,246
Service fees	69		—		200		—
Inventory purchase	88		96		201		345
Fixed asset purchase	124		—		192		—
Cost of goods sold	1,511		1,030		3,963		2,738
Research and development expense	116		141		200		330
Consumption tax	92		91		234		311
Employee and related benefits	33		35		94		124
Yaskawa:
Revenue per a cooperation and development agreement	223		221		666		991
Nexperia:
Product sale	1,445		923		3,465		1,778
License and service fee income	—		—		—		66
Reimbursements in license maintenance fee	25		13		75		88
Interest expense	—		184		8		550

As of December 31, 2023, total due to and from related parties were as follows (in thousands):


	December 31, 2023		March 31, 2023
Due from (included in Accounts receivable, net):
Joint venture	$	99	$	1,713
Stockholder and noteholder	548		1,152
Total due from related parties	$	647	$	2,865
Due to (included in Accounts payable and accrued expenses):
Joint venture	$	1,111	$	968
Stockholder and noteholder	—		93
Total due to related parties	$	1,111	$	1,061

Balance Sheet Components - Schedule of Inventory (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Mar. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Raw materials	$ 4,669	$ 5,167
Work in process	2,181	1,719
Sub-assembly	2,083	809
Finished goods	1,072	711
Total	$ 10,005	$ 8,406

Related Party Transactions

9 Months Ended

Dec. 31, 2023

Related Party Transactions

The Company entered into the following related party transactions for the periods indicated (in thousands):


	Three Months Ended December 31,				Nine Months Ended December 31,
	2023		2022		2023		2022
Joint Venture-GaNovation:
Product sale	$	313	$	1,774	$	579	$	3,246
Service fees	69		—		200		—
Inventory purchase	88		96		201		345
Fixed asset purchase	124		—		192		—
Cost of goods sold	1,511		1,030		3,963		2,738
Research and development expense	116		141		200		330
Consumption tax	92		91		234		311
Employee and related benefits	33		35		94		124
Yaskawa:
Revenue per a cooperation and development agreement	223		221		666		991
Nexperia:
Product sale	1,445		923		3,465		1,778
License and service fee income	—		—		—		66
Reimbursements in license maintenance fee	25		13		75		88
Interest expense	—		184		8		550

As of December 31, 2023, total due to and from related parties were as follows (in thousands):


	December 31, 2023		March 31, 2023
Due from (included in Accounts receivable, net):
Joint venture	$	99	$	1,713
Stockholder and noteholder	548		1,152
Total due from related parties	$	647	$	2,865
Due to (included in Accounts payable and accrued expenses):
Joint venture	$	1,111	$	968
Stockholder and noteholder	—		93
Total due to related parties	$	1,111	$	1,061

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-2

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-5

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-6

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481062/946-235-50-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481062/946-235-50-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483326/850-10-50-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(g)(3))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(c))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(e))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//850/tableOfContent

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483326/850-10-50-6

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483326/850-10-50-1

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483326/850-10-50-1

+ Details

Investment in Joint Venture (Tables)

9 Months Ended

Dec. 31, 2023

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of Investment Activities in AFSW

The Company’s investment activities in GaNovation for the periods presented are summarized below (in thousands):


	Three Months Ended December 31,				Nine Months Ended December 31,
	2023		2022		2023		2022
Beginning Balance	$	(59)	$	414	$	715	$	143
Investment	—		1,032		807		2,569
Loss	(978)		(799)		(2,559)		(2,065)
Effect of exchange rate change	(259)		—		(259)		—
Ending Balance	$	(1,296)	$	647	$	(1,296)	$	647

Summarized financial information of GaNovation for the periods indicated are as follows (in thousands):


	Three Months Ended December 31,				Nine Months Ended December 31,
	2023		2022		2023		2022
Sales	$	2,593	$	3,926	$	8,419	$	9,958
Gross loss	(1,879)		(2,716)		(6,166)		(6,964)
Net loss	(2,587)		(3,197)		(7,483)		(8,351)

- Definition

Tabular disclosure of the significant judgments and assumptions made in determining whether a variable interest (as defined) held by the entity requires the variable interest entity (VIE) (as defined) to be consolidated and (or) disclose information about its involvement with the VIE, individually or in aggregate (as applicable); the nature of restrictions, if any, on the consolidated VIE's assets and on the settlement of its liabilities reported by an entity in its statement of financial position, including the carrying amounts of such assets and liabilities; the nature of, and changes in, the risks associated with involvement in the VIE; how involvement with the VIE affects the entity's financial position, financial performance, and cash flows; the lack of recourse if creditors (or beneficial interest holders) of the consolidated VIE have no recourse to the general credit of the primary beneficiary (if applicable); the terms of arrangements, giving consideration to both explicit arrangements and implicit variable interests, if any, that could require the entity to provide financial support to the VIE, including events or circumstances that could expose the entity to a loss; the methodology used by the entity for determining whether or not it is the primary beneficiary of the variable interest entity; the significant factors considered and judgments made in determining that the power to direct the activities of a VIE that most significantly impact the VIE's economic performance are shared (as defined); the carrying amounts and classification of assets and liabilities of the VIE included in the statement of financial position; the entity's maximum exposure to loss, if any, as a result of its involvement with the VIE, including how the maximum exposure is determined and significant sources of the entity's exposure to the VIE; a comparison of the carrying amounts of the assets and liabilities and the entity's maximum exposure to loss; information about any liquidity arrangements, guarantees, and (or) other commitments by third parties that may affect the fair value or risk of the entity's variable interest in the VIE; whether or not the entity has provided financial support or other support (explicitly or implicitly) to the VIE that it was not previously contractually required to provide or whether the entity intends to provide that support, including the type and amount of the support and the primary reasons for providing the support; and supplemental information the entity determines necessary to provide.

+ References + Details

Business and Basis of Presentation (Tables)

9 Months Ended

Dec. 31, 2023

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of Loss Per Share

Net loss applicable to common stockholders is calculated for each interim period as follows (in thousands except for number of shares):


	Three Months Ended December 31,				Nine Months Ended December 31,
	2023		2022		2023		2022
Net loss available to common stockholders	$	(10,001)	$	(10,460)	$	(24,577)	$	(21,808)
Deemed dividend related to warrant modification (Note 8)	(837)		—		(1,590)		—
Deemed dividend related to Inducement Warrants (Note 8)	(1,884)		—		(6,743)		—
Net loss attributable to common stockholders	(12,722)		(10,460)		(32,910)		(21,808)
Weighted average common shares outstanding - basic and diluted	62,183,843		56,739,450		61,458,945		55,926,828
Net loss per share	$	(0.20)	$	(0.18)	$	(0.54)	$	(0.38)

Stock-Based Compensation	9 Months Ended
Stock-Based Compensation	Dec. 31, 2023
Share-Based Payment Arrangement [Abstract]
Stock-Based Compensation	Stock-Based Compensation Out-of-Period Adjustment For the three months ended June 30, 2023, the Company recorded a $0.4 million out-of-period adjustment to stock-based compensation expense and additional paid-in-capital related to prior periods. The adjustment was a correction of an error to properly reflect (i) the grant date fair value of awards and (ii) the straight-lining of stock-based compensation expense for graded-vested awards under ASC 718, Compensation – Stock Compensation and in accordance with the Company’s stock-based compensation expense recognition policy election. The Company assessed that this error was not material to the historical financial statements in any individual period or in the aggregate, the current interim period and its forecasted results for the full 2024 fiscal year and did not result in the previously issued financial statements being materially misstated. Option Modification During the nine months ended December 31, 2023, the Company recognized $0.5 million in incremental compensation cost as a result of an amendment to a former employee’s option agreements to allow for an extended post termination exercise period.

Investment in Joint Venture - Narrative (Details) - USD ($)	Aug. 01, 2021	Dec. 31, 2023
Variable Interest Entity [Line Items]
Term of maximum funding obligations or investment (in years)	3 years
Variable interest entity, amount provided		$ 6,100,000
JCP Capital Management
Variable Interest Entity [Line Items]
Term of maximum funding obligations or investment (in years)	3 years
Variable Interest Entity, Primary Beneficiary \| JCP Capital Management
Variable Interest Entity [Line Items]
Maximum funding obligation or investments of primary beneficiary	$ 35,000,000
Variable Interest Entity, Primary Beneficiary \| April 1, 2022 through March 31, 2023 \| JCP Capital Management
Variable Interest Entity [Line Items]
Percentage of funding obligations and losses (as a percent)	75.00%
Variable Interest Entity, Primary Beneficiary \| April 1, 2023 through March 31, 2024 \| JCP Capital Management
Variable Interest Entity [Line Items]
Percentage of funding obligations and losses (as a percent)	67.50%
Variable Interest Entity, Not Primary Beneficiary
Variable Interest Entity [Line Items]
Maximum funding obligation or investments of reporting entity	$ 12,000,000	$ 12,000,000
Variable Interest Entity, Not Primary Beneficiary \| April 1, 2022 through March 31, 2023
Variable Interest Entity [Line Items]
Percentage of funding obligations and losses (as a percent)	25.00%
Variable Interest Entity, Not Primary Beneficiary \| April 1, 2023 through March 31, 2024
Variable Interest Entity [Line Items]
Percentage of funding obligations and losses (as a percent)	32.50%

Condensed Consolidated Statements of Changes in Stockholders’ Equity (unaudited) - USD ($) $ in Thousands	Total	Common Stock	Additional Paid-in Capital	Accumulated Deficit	Accumulated Other Comprehensive Loss
Beginning balance (in shares) at Mar. 31, 2022		53,379,307
Beginning balance at Mar. 31, 2022	$ 31,361	$ 5	$ 211,190	$ (178,638)	$ (1,196)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock options exercised (in shares)		168,326
Stock options exercised	709		709
Restricted stock units vested (in shares)		115,731
Restricted stock units surrendered due to net share settlement to satisfy employee tax liability (in shares)		(1,620)
Restricted stock units surrendered due to net share settlement to satisfy employee tax liability	(6)		(6)
Issuance of common stock, net of issuance costs (in shares)		3,199,999
Issuance of common stock, net of issuance costs	15,720	$ 1	15,719
Stock-based compensation	2,342		2,342
Other comprehensive income (loss)	(136)				(136)
Net loss	(21,808)			(21,808)
Ending balance (in shares) at Dec. 31, 2022		56,861,743
Ending balance at Dec. 31, 2022	28,182	$ 6	229,954	(200,446)	(1,332)
Beginning balance (in shares) at Sep. 30, 2022		56,626,340
Beginning balance at Sep. 30, 2022	36,345	$ 6	228,178	(189,986)	(1,853)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock options exercised (in shares)		154,904
Stock options exercised	653		653
Restricted stock units vested (in shares)		80,551
Restricted stock units surrendered due to net share settlement to satisfy employee tax liability (in shares)		(52)
Stock-based compensation	1,123		1,123
Other comprehensive income (loss)	521				521
Net loss	(10,460)			(10,460)
Ending balance (in shares) at Dec. 31, 2022		56,861,743
Ending balance at Dec. 31, 2022	$ 28,182	$ 6	229,954	(200,446)	(1,332)
Beginning balance (in shares) at Mar. 31, 2023	57,047,013	57,047,013
Beginning balance at Mar. 31, 2023	$ 19,615	$ 6	230,272	(209,236)	(1,427)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Restricted stock units vested (in shares)		475,940
Restricted stock units surrendered due to net share settlement to satisfy employee tax liability (in shares)		(116,883)
Restricted stock units surrendered due to net share settlement to satisfy employee tax liability	(374)		(374)
Stock warrant exercise and deemed dividend related to warrant modification, net of issuance costs (Note 8) (in shares)		2,885,120
Stock warrant exercise and deemed dividend related to warrant modification, net of issuance costs (Note 8)	10,094		11,684	(1,590)
Deemed dividend related to issuance of Inducement Warrants (Note 8)	0		6,743	(6,743)
Issuance of common stock, net of issuance costs (in shares)		2,904,758
Issuance of common stock, net of issuance costs	9,569		9,569
Stock-based compensation	4,425		4,425
Other comprehensive income (loss)	(502)				(502)
Net loss	$ (24,577)			(24,577)
Ending balance (in shares) at Dec. 31, 2023	63,195,948	63,195,948
Ending balance at Dec. 31, 2023	$ 18,250	$ 6	262,319	(242,146)	(1,929)
Beginning balance (in shares) at Sep. 30, 2023		61,981,134
Beginning balance at Sep. 30, 2023	23,691	$ 6	255,249	(229,424)	(2,140)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Restricted stock units vested (in shares)		176,380
Restricted stock units surrendered due to net share settlement to satisfy employee tax liability (in shares)		(30,838)
Restricted stock units surrendered due to net share settlement to satisfy employee tax liability	(86)		(86)
Stock warrant exercise and deemed dividend related to warrant modification, net of issuance costs (Note 8) (in shares)		1,069,272
Stock warrant exercise and deemed dividend related to warrant modification, net of issuance costs (Note 8)	2,926		3,763	(837)
Deemed dividend related to issuance of Inducement Warrants (Note 8)	0		1,884	(1,884)
Stock-based compensation	1,509		1,509
Other comprehensive income (loss)	211				211
Net loss	$ (10,001)			(10,001)
Ending balance (in shares) at Dec. 31, 2023	63,195,948	63,195,948
Ending balance at Dec. 31, 2023	$ 18,250	$ 6	$ 262,319	$ (242,146)	$ (1,929)

Condensed Consolidated Statements of Comprehensive Loss (unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2023	Dec. 31, 2022
Statement of Comprehensive Income [Abstract]
Net loss	$ (10,001)	$ (10,460)	$ (24,577)	$ (21,808)
Other comprehensive loss, net of tax:
Foreign currency translation adjustments	211	521	(502)	(136)
Other comprehensive loss (income), net of tax	211	521	(502)	(136)
Comprehensive loss	$ (9,790)	$ (9,939)	$ (25,079)	$ (21,944)

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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+ Details

Subsequent Events (Details) - Subsequent Event - Travis Merger Sub, Inc. $ / shares in Units, $ in Millions	Jan. 10, 2024 USD ($) $ / shares
Subsequent Event [Line Items]
Cash price (in usd per share) \| $ / shares	$ 5.10
Termination fee	$ 12.9
Renesas Electronics America Inc. (Parent)
Subsequent Event [Line Items]
Termination fee	$ 20.0

Condensed Consolidated Balance Sheets (unaudited) (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2023	Mar. 31, 2023
Statement of Financial Position [Abstract]
Accounts receivable, net of allowance for doubtful accounts	$ 263	$ 0
Preferred stock, par value per share (in usd per share)	$ 0.0001	$ 0.0001
Preferred stock, shares authorized (in shares)	5,000,000	5,000,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Common stock, par value (in usd per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized (in shares)	750,000,000	750,000,000
Common stock, shares issued (in shares)	63,195,948	57,047,013
Common stock, shares outstanding (in shares)	63,195,948	57,047,013

Debts	9 Months Ended
Debts	Dec. 31, 2023
Debt Disclosure [Abstract]
Debts	Debts Revolving Credit Facility The Company entered into a Loan and Security Agreement (“LSA”) with Nexperia on April 4, 2018 which provided a $10.0 million revolving loan (Tranche C Loan) that was scheduled to mature at the earlier of (i) April 3, 2021, and (ii) the date a Change of Control (as defined in the LSA) of the Company occurs. Interest payable by the Company accrues on the outstanding principal amount of the loans during such period at a rate of 6% per annum. The credit facility was secured against certain of the Company’s U.S. patents not relating to MOCVD or epiwafer technology. On March 31, 2019, the Company executed Amendment No.1 to the LSA which provided for a $2.0 million development loan intended to pre-fund a 1200V technology development (“Tranche B-1 Loan”). On March 1, 2021, the maturity of the Tranche C Loan of $10.0 million was extended to May 18, 2021. On May 18, 2021, the maturity of the Tranche C Loan was extended to the earlier of April 4, 2023 or the occurrence of specified change of control events, and the $2.0 million Tranche B-1 Loan was converted into a Tranche C-1 Loan (the “Tranche C Loans” together with the Tranche C Loan) with the same terms and conditions as the existing Tranche C Loan. As of December 31, 2023, there were no revolving loans outstanding, as the LSA with Nexperia terminated upon repayment of the principal and interest amount in full on April 4, 2023. There was no interest expense for the three months ended December 31, 2023. For the nine months ended December 31, 2023, the Company recorded interest expense of $8,000. For the three and nine months ended December 31, 2022, the Company recorded interest expense of $0.2 million and $0.6 million, respectively. Equipment Financing On December 21, 2023 (the “Effective Date”), the Company entered into an Equipment Purchase and Sale Agreement (the “Equipment Agreement”) with GlobalWafers Co., Ltd. (the “Buyer”), wherein the Company sold certain equipment associated with wafer manufacturing (the “Equipment”) to the Buyer for $2.1 million (the “Purchase Price”). The Equipment Agreement contains an option for the Company to repurchase the Equipment at any time within one year of the Effective Date at the Purchase Price, plus an amount equal to: (i) the Purchase Price, multiplied by (ii) 7.5%, divided by 12, multiplied by (iii) the number of full months that have elapsed after the Effective Date. If the Company does not exercise the option to repurchase the Equipment within one year of the Effective Date, (i) certain limitations on the Buyer’s use of the Equipment specifically applied to this Transphorm consigned Equipment shall lapse and (ii) the Company shall pay $157,500 to the Buyer (i.e., 7.5% for 12 months, on the Purchase Price). The Company determined that the transaction did not qualify as a sale under ASC 606 - Revenue from Contracts with Customers nor ASC 842 - Leases as a sale leaseback transaction. As such, the Company has accounted for the agreement under ASC 470 - Debt. As of December 31, 2023, the $2.1 million is included within Accounts payable and accrued expenses on the condensed consolidated balance sheets.

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Dec. 31, 2023
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Cover - shares	9 Months Ended
Cover - shares	Dec. 31, 2023	Feb. 06, 2024
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Dec. 31, 2023
Document Transition Report	false
Entity File Number	001-41295
Entity Registrant Name	Transphorm, Inc.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	82-1858829
Entity Address, Address Line One	75 Castilian Drive
Entity Address, City or Town	Goleta,
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	93117
City Area Code	805
Local Phone Number	456-1300
Title of 12(b) Security	Common Stock, par value $0.0001 per share
Trading Symbol	TGAN
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		63,266,180
Entity Central Index Key	0001715768
Document Fiscal Year Focus	2024
Current Fiscal Year End Date	--03-31
Document Fiscal Period Focus	Q3
Amendment Flag	false

Investment in Joint Venture - Summarized Financial Information (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2023	Dec. 31, 2022
Variable Interest Entity [Line Items]
Gross loss	$ 75	$ (2,669)	$ 3,337	$ (1,125)
Variable Interest Entity, Not Primary Beneficiary \| GaNovation
Variable Interest Entity [Line Items]
Sales	2,593,000	3,926	8,419,000	9,958
Gross loss	(1,879,000)	(2,716)	(6,166,000)	(6,964)
Net loss	$ (2,587,000)	$ (3,197)	$ (7,483,000)	$ (8,351)

- Definition

Aggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity.

+ References

+ Details

- Definition

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

+ References

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+ Details

- Definition

Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).

+ References

+ Details

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References + Details

Business and Basis of Presentation - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Mar. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net loss	$ (10,001)	$ (10,460)	$ (24,577)	$ (21,808)
Net cash used in operating activities			(14,360)	(18,582)
Cash and cash equivalents	7,951	$ 23,149	7,951	$ 23,149	$ 15,527
Accumulated deficit	(242,146)		(242,146)		$ (209,236)
Working capital	$ 8,500		$ 8,500
Number of anti-dilutive shares (in shares)	4,776,610	3,366,373	2,481,914	3,146,131

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

+ Details

- Definition

Amount of accumulated undistributed earnings (deficit).

+ References + Details

Balance Sheet Components - Goodwill Rollforward (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Dec. 31, 2023	Mar. 31, 2023
Goodwill [Roll Forward]
Balance as of beginning of period	$ 1,079	$ 1,180
Foreign currency translation adjustments	(59)	(101)
Balance as of end of period	1,020	$ 1,079
Accumulated impairment losses	$ 0

- Definition

Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.

+ References + Details

Stockholders' Equity - Narrative (Details) $ / shares in Units, $ in Thousands			1 Months Ended	3 Months Ended		9 Months Ended
	Dec. 21, 2023 USD ($) $ / shares shares	Apr. 03, 2023 USD ($) purchaser $ / shares shares	Aug. 31, 2023 USD ($) shares	Dec. 31, 2023 USD ($) vote shares	Dec. 31, 2022 USD ($)	Dec. 31, 2023 USD ($) vote shares	Dec. 31, 2022 USD ($)	Jul. 05, 2023 subscription_right $ / shares shares	Mar. 31, 2023 shares
Class of Stock [Line Items]
Common stock, shares authorized (in shares) \| shares				750,000,000		750,000,000			750,000,000
Common stock, shares outstanding (in shares) \| shares				63,195,948		63,195,948			57,047,013
Common stock, shares issued (in shares) \| shares				63,195,948		63,195,948			57,047,013
Preferred stock, shares authorized (in shares) \| shares				5,000,000		5,000,000			5,000,000
Preferred stock, shares issued (in shares) \| shares				0		0			0
Preferred stock, shares outstanding (in shares) \| shares				0		0			0
Number of votes, common stock \| vote				1		1
Deemed dividend related to warrant modification and issuance of inducement warrants				$ 2,721	$ 0	$ 8,333	$ 0
Proceeds from exercise of stock warrants						10,257	0
Number of non-transferable subscription right \| subscription_right								1
Private Placement
Class of Stock [Line Items]
Number of common stock issuable from warrants (in shares) \| shares		250,001
Exercise price (in usd per share) \| $ / shares		$ 5.00
Number of purchasers \| purchaser		2
Aggregate gross proceeds from closing of offering		$ 2,000
Number of shares sold in private placement offering (in shares) \| shares		500,000
Price per share (in usd per share) \| $ / shares		$ 4.00
Rights Offering
Class of Stock [Line Items]
Aggregate gross proceeds from closing of offering			$ 7,900
Number of shares sold in private placement offering (in shares) \| shares			2,404,758
Price per share (in usd per share) \| $ / shares								$ 3.30
Legal costs			$ 300
Sale of stock, subscription (in shares) \| shares								0.07655623
Existing Warrant
Class of Stock [Line Items]
Number of common stock issuable from warrants (in shares) \| shares	1,069,272	1,815,848
Exercise price (in usd per share) \| $ / shares	$ 2.80	$ 4.00
Proceeds from exercise of stock warrants	$ 3,000
Legal costs	$ 100
Existing Warrant \| Private Placement
Class of Stock [Line Items]
Proceeds from exercise of stock warrants		$ 9,300
Legal costs		100
Existing Warrant \| Private Placement By Existing Holders
Class of Stock [Line Items]
Proceeds from exercise of stock warrants		7,300
Existing Warrant \| Private Placement From Purchasers
Class of Stock [Line Items]
Proceeds from exercise of stock warrants		$ 2,000
Inducement Warrants
Class of Stock [Line Items]
Number of common stock issuable from warrants (in shares) \| shares	1,069,272	2,269,810
Exercise price (in usd per share) \| $ / shares	$ 3.80	$ 5.00
Deemed dividend related to warrant modification and issuance of inducement warrants	$ 1,900	$ 4,900		$ 1,884	$ 0	$ 6,743	$ 0
Modified Warrant
Class of Stock [Line Items]
Deemed dividend related to warrant modification and issuance of inducement warrants	$ 800	$ 800

Concentration of Credit Risk and Significant Customers (Details)	3 Months Ended		9 Months Ended		12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Mar. 31, 2023
Minimum
Concentration Risk [Line Items]
Credit term			30 days
Maximum
Concentration Risk [Line Items]
Credit term			60 days
Customer Concentration Risk \| Revenue \| Customer A
Concentration Risk [Line Items]
Percentage of revenue or accounts receivable (in percent)	30.80%	20.50%	22.20%	13.90%
Customer Concentration Risk \| Revenue \| Customer B
Concentration Risk [Line Items]
Percentage of revenue or accounts receivable (in percent)		10.60%		11.80%
Customer Concentration Risk \| Revenue \| Customer C
Concentration Risk [Line Items]
Percentage of revenue or accounts receivable (in percent)	22.60%		16.00%	23.20%
Customer Concentration Risk \| Revenue \| Customer D
Concentration Risk [Line Items]
Percentage of revenue or accounts receivable (in percent)		39.50%		24.40%
Customer Concentration Risk \| Revenue \| Customer F
Concentration Risk [Line Items]
Percentage of revenue or accounts receivable (in percent)	32.00%		37.50%
Customer Concentration Risk \| Accounts Receivable \| Customer A
Concentration Risk [Line Items]
Percentage of revenue or accounts receivable (in percent)			31.00%		26.20%
Customer Concentration Risk \| Accounts Receivable \| Customer C
Concentration Risk [Line Items]
Percentage of revenue or accounts receivable (in percent)			31.60%		12.80%
Customer Concentration Risk \| Accounts Receivable \| Customer D
Concentration Risk [Line Items]
Percentage of revenue or accounts receivable (in percent)					38.20%
Customer Concentration Risk \| Accounts Receivable \| Customer E
Concentration Risk [Line Items]
Percentage of revenue or accounts receivable (in percent)			21.30%		10.60%

Stockholders' Equity - Schedule of Warrants (Details) - $ / shares	9 Months Ended
	Dec. 31, 2023	Mar. 31, 2023
Class of Stock [Line Items]
Number of Warrant Shares	4,027,929	3,323,966
November 5, 2024
Class of Stock [Line Items]
Number of Warrant Shares	360,938
Exercise Price (in usd per share)	$ 6.00
December 7, 2024
Class of Stock [Line Items]
Number of Warrant Shares	67,568
Exercise Price (in usd per share)	$ 9.25
December 10, 2024
Class of Stock [Line Items]
Number of Warrant Shares	281,081
Exercise Price (in usd per share)	$ 9.25
December 10, 2025
Class of Stock [Line Items]
Number of Warrant Shares	10,116
Exercise Price (in usd per share)	$ 8.48
December 23, 2025
Class of Stock [Line Items]
Number of Warrant Shares	45,000
Exercise Price (in usd per share)	$ 3.30
April 3, 2026
Class of Stock [Line Items]
Number of Warrant Shares	84,000
Exercise Price (in usd per share)	$ 4.00
April 3, 2026
Class of Stock [Line Items]
Number of Warrant Shares	2,100,539
Exercise Price (in usd per share)	$ 5.00
December 21, 2026
Class of Stock [Line Items]
Number of Warrant Shares	1,069,272
Exercise Price (in usd per share)	$ 3.80
5 years after an initial public offering of the Company
Class of Stock [Line Items]
Number of Warrant Shares	6,046
Exercise Price (in usd per share)	$ 34.74
Expiration period (in years)	5 years
5 years after an initial public offering of the Company
Class of Stock [Line Items]
Number of Warrant Shares	3,369
Exercise Price (in usd per share)	$ 54.41
Expiration period (in years)	5 years

Fair Value Measurements	9 Months Ended
Fair Value Measurements	Dec. 31, 2023
Fair Value Disclosures [Abstract]
Fair Value Measurements	Fair Value Measurements FASB ASC 820, Fair Value Measurements and Disclosures, establishes a three-tier fair value hierarchy for disclosure of fair value measurements as follows: •Level 1 - Unadjusted quoted prices in active markets for identical assets and liabilities. •Level 2 - Inputs (other than quoted prices included within Level 1) that are observable, unadjusted quoted prices in markets that are not active, or other inputs that are observable or can be corroborated by observable market data of substantially the full term of the related assets or liabilities. •Level 3 - Inputs reflect management’s best estimate of what market participants would use in pricing the asset or liability at the measurement date. Inputs are unobservable for the asset or liability. Consideration is given to the risk inherent in the valuation technique and the risk inherent in the inputs to the model. The categorization of a financial instrument within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement. Foreign Currency Forward and Option Contracts In December 2022, the Company entered into four quarterly tiered collar contracts consisting of foreign currency forward and option contracts to manage the foreign exchange risk associated with certain foreign currency-denominated assets and liabilities, specifically those associated with its Japanese operations. The contracts had quarterly maturities ending October 2023. As a result of foreign currency fluctuations, the U.S. dollar equivalent values of the Company’s foreign currency-denominated assets and liabilities change. The Company has not elected to account for these contracts as hedge instruments and as such, gains and losses on these contracts are included in other income (expense), net in the Company's condensed consolidated statements of operations, along with foreign currency gains and losses of the related foreign currency-denominated assets and liabilities associated with these foreign currency forward and option contracts. During the three and nine months ended December 31, 2023, the Company recognized a net gain of $1,700 and a net loss of $0.2 million, respectively, associated with these contracts. As the forward contract and option model employed market observable inputs such as spot currency rates and forward points, the Company determined that the inputs used to value its derivatives fell within Level 2 of the fair value hierarchy. As of December 31, 2023, there were no derivative assets or liabilities on the Company’s condensed consolidated balance sheets as the last collar expired in October 2023. As of March 31, 2023, the fair value of the derivative asset in the Company’s condensed consolidated balance sheets was $7,000.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

Business and Basis of Presentation - Schedule of Loss Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands			3 Months Ended		9 Months Ended
	Dec. 21, 2023	Apr. 03, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2023	Dec. 31, 2022
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Net loss available to common stockholders			$ (10,001)	$ (10,460)	$ (24,577)	$ (21,808)
Deemed dividend related to warrant modification and issuance of Inducement Warrants (Note 8)			(2,721)	0	(8,333)	0
Net loss attributable to common stockholders			(12,722)	(10,460)	(32,910)	(21,808)
Net loss attributable to common stockholders			$ (12,722)	$ (10,460)	$ (32,910)	$ (21,808)
Weighted average common shares outstanding - basic (in shares)			62,183,843	56,739,450	61,458,945	55,926,828
Weighted average common shares outstanding - diluted (in shares)			62,183,843	56,739,450	61,458,945	55,926,828
Net loss per share - basic (in usd per share)			$ (0.20)	$ (0.18)	$ (0.54)	$ (0.38)
Net loss per share - diluted (in usd per share)			$ (0.20)	$ (0.18)	$ (0.54)	$ (0.38)
Warrant
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Deemed dividend related to warrant modification and issuance of Inducement Warrants (Note 8)			$ (837)	$ 0	$ (1,590)	$ 0
Inducement Warrants
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Deemed dividend related to warrant modification and issuance of Inducement Warrants (Note 8)	$ (1,900)	$ (4,900)	$ (1,884)	$ 0	$ (6,743)	$ 0

Commitments and Contingencies	9 Months Ended
Commitments and Contingencies	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies Cooperation Agreement On December 30, 2022, and effective as of December 18, 2022, the Company entered into a cooperation agreement (the “Cooperation Agreement”) with GaNext (Zhuhai) Technology Co., Ltd (“GaNext”). Among other things, the Cooperation Agreement calls for certain royalties including a royalty due to the Company in the event that GaNext utilizes epiwafers not provided by the Company (such royalties are based on time and volume with a minimum floor), and a royalty payable by the Company in the event the Company utilizes certain future platform that may be developed independently by GaNext (such royalties are based on time and volume, and half the amount per wafer of the royalties GaNext would pay the Company when utilizing epiwafers not provided by the Company). As of December 31, 2023, no amounts have been earned by or due to either party and, thus, no amounts have been recorded in the condensed consolidated financial statements. Contingencies During the ordinary course of business, the Company may become a party to legal proceedings incidental to its business. The Company accrues contingent liabilities when it is probable that future expenditures will be made and such expenditures can be reasonably estimated. Legal cost is expensed as incurred. There are currently no material claims or actions pending or threatened against us. Indemnification The Company from time to time enters into types of contracts that contingently require the Company to indemnify parties against third-party claims. These contracts primarily relate to: (1) real estate leases, under which the Company may be required to indemnify property owners for environmental and other liabilities and for other claims arising from the Company’s use of the applicable premises; (2) agreements with the Company’s officers, directors, and employees, under which the Company may be required to indemnify such persons from liabilities arising out of their relationship; (3) indemnifying customers in the event of product failure; and (4) agreements with outside parties that use the Company’s intellectual property, under which the Company may indemnify for copyright or patent infringement related specifically to the use of such intellectual property. Historically, the Company has not been required to make payments under these obligations, and no liabilities have been recorded for these obligations in the Company’s condensed consolidated financial statements.

Concentration of Credit Risk and Significant Customers (Tables)

9 Months Ended

Dec. 31, 2023

Risks and Uncertainties [Abstract]

Schedules of Concentration of Risk, by Risk Factor

Total revenues, by percentage, from individual customers representing 10% or more of total revenues in the respective periods were as follows:


	Three Months Ended December 31,		Nine Months Ended December 31,
	2023	2022	2023	2022
Customer A	30.8%	20.5%	22.2%	13.9%
Customer B	*	10.6%	*	11.8%
Customer C	22.6%	*	16.0%	23.2%
Customer D	*	39.5%	*	24.4%
Customer E	*	*	*	*
Customer F	32.0%	*	37.5%	*

* Less than 10% of total

Accounts receivable, by percentage, from individual customers representing 10% or more of accounts receivable are set forth in the following table:


	December 31, 2023	March 31, 2023
Customer A	31.0%	26.2%
Customer B	*	*
Customer C	31.6%	12.8%
Customer D	*	38.2%
Customer E	21.3%	10.6%
Customer F	*	*

* Less than 10% of total

Balance Sheet Components - Schedule of Carrying Value of Intangible Assets (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Mar. 31, 2023
Finite-Lived Intangible Assets [Line Items]
Gross	$ 5,224		$ 5,224		$ 5,224
Accumulated Amortization	(4,951)		(4,951)		(4,729)
Foreign Exchange Rate Changes	(174)		(174)		(174)
Net	99		99		321
Amortization expense	100	$ 100	200	$ 200
Patents
Finite-Lived Intangible Assets [Line Items]
Gross	2,963		2,963		2,963
Accumulated Amortization	(2,864)		(2,864)		(2,642)
Foreign Exchange Rate Changes	0		0		0
Net	$ 99		$ 99		$ 321
Estimated Useful Life (in years)	10 years		10 years		10 years
Developed Technology - 150 V
Finite-Lived Intangible Assets [Line Items]
Gross	$ 560		$ 560		$ 560
Accumulated Amortization	(517)		(517)		(517)
Foreign Exchange Rate Changes	(43)		(43)		(43)
Net	$ 0		$ 0		$ 0
Estimated Useful Life (in years)	6 years		6 years		6 years
Developed Technology - 600 V
Finite-Lived Intangible Assets [Line Items]
Gross	$ 1,701		$ 1,701		$ 1,701
Accumulated Amortization	(1,570)		(1,570)		(1,570)
Foreign Exchange Rate Changes	(131)		(131)		(131)
Net	$ 0		$ 0		$ 0
Estimated Useful Life (in years)	6 years		6 years		6 years

Debts - Narrative (Details) - USD ($)		3 Months Ended		9 Months Ended
Debts - Narrative (Details) - USD ($)	Dec. 21, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Mar. 31, 2023	May 18, 2021	Mar. 31, 2019	Apr. 04, 2018
Debt Instrument [Line Items]
Outstanding balance		$ 0		$ 0
Interest expense		0	$ 200,000	8,000	$ 600,000
Equipment purchase and sale, consideration	$ 2,100,000
Option to repurchase, period	1 year
Percentage of purchase price	7.50%
Sale of equipment buyback cost	$ 157,500
Equipment sale buyback liability		$ 2,100,000		$ 2,100,000		$ 0
Tranche B-1 Loan
Debt Instrument [Line Items]
Amount of debt converted							$ 2,000,000
Revolving Credit Facility \| Tranche C Loan
Debt Instrument [Line Items]
Revolving loan									$ 10,000,000
Interest rate per annum (as a percent)									6.00%
Revolving Credit Facility \| Tranche B-1 Loan
Debt Instrument [Line Items]
Revolving loan								$ 2,000,000

Balance Sheet Components - Schedule of Estimated Future Amortization Expenses Related to Intangible Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Mar. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
2024	$ 74
2025	25
Net	$ 99	$ 321

Investment in Joint Venture

9 Months Ended

Dec. 31, 2023

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Investment in Joint Venture

From April 1, 2022 through April 10, 2023, JCP Capital and the Company were responsible for 75% and 25%, respectively, of the funding obligations and losses of AFSW (through GaNovation). Beginning April 10, 2023, JCP Capital and the Company are responsible for 67.5% and 32.5%, respectively, of the funding obligations and losses of AFSW (through GaNovation). Notwithstanding this allocation of funding responsibilities, JCP Capital’s total funding obligations or investment in GaNovation shall not exceed $35 million and the Company’s total funding obligations or investment in GaNovation shall not exceed $12 million for the three-year period beginning August 1, 2021. As of December 31, 2023, the Company had provided $6.1 million of the Company’s $12.0 million commitment to GaNovation.

The Company’s investment activities in GaNovation for the periods presented are summarized below (in thousands):


	Three Months Ended December 31,				Nine Months Ended December 31,
	2023		2022		2023		2022
Beginning Balance	$	(59)	$	414	$	715	$	143
Investment	—		1,032		807		2,569
Loss	(978)		(799)		(2,559)		(2,065)
Effect of exchange rate change	(259)		—		(259)		—
Ending Balance	$	(1,296)	$	647	$	(1,296)	$	647

Summarized financial information of GaNovation for the periods indicated are as follows (in thousands):


	Three Months Ended December 31,				Nine Months Ended December 31,
	2023		2022		2023		2022
Sales	$	2,593	$	3,926	$	8,419	$	9,958
Gross loss	(1,879)		(2,716)		(6,166)		(6,964)
Net loss	(2,587)		(3,197)		(7,483)		(8,351)

Pay vs Performance Disclosure - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
Pay vs Performance Disclosure - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2023	Dec. 31, 2022
Pay vs Performance Disclosure
Net loss	$ (10,001)	$ (10,460)	$ (24,577)	$ (21,808)

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

+ Details

Business and Basis of Presentation (Policies)	9 Months Ended
Business and Basis of Presentation (Policies)	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	Basis of Presentation The accompanying unaudited condensed consolidated financial statements reflect all adjustments of a normal and recurring nature that are necessary for a fair presentation of the results for the interim period ended December 31, 2023, but are not necessarily indicative of the results that will be reported for the entire fiscal year or any other interim period. Certain information and footnote disclosures normally included in annual consolidated financial statements prepared in accordance with U.S. Generally Accepted Accounting Principles (“GAAP”) have been condensed or omitted. The aforementioned unaudited condensed consolidated financial statements are prepared in conformity with GAAP and in accordance with the instructions to Form 10-Q pursuant to the rules and regulations of the Securities and Exchange Commission. The interim information should be read in conjunction with the Company’s Annual Report on Form 10-K for the fiscal year ended March 31, 2023. The consolidated balance sheet as of March 31, 2023 is derived from those audited financial statements.
Accounting Standard Adopted and Recently Issued Accounting Standards under Evaluation	Accounting Standard Adopted Financial Instruments - In June 2016, the Financial Accounting Standards Board (“FASB”) issued ASU 2016-13, Financial Instruments - Credit Losses (Topic 326), Measurement of Credit Losses on Financial Instruments (“ASU 2016-13”). The standard changed the methodology for measuring credit losses on financial instruments and the timing of when such losses are recorded. ASU 2016-13 is effective for the Company’s fiscal year ending March 31, 2024. The Company adopted this standard effective April 1, 2023 and the adoption did not have a material effect on the condensed consolidated financial statements. Recently Issued Accounting Standards under Evaluation Income Taxes - In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740). The amendments in this ASU enhance transparency of income tax disclosures by requiring consistent categories and greater disaggregation of information in the rate reconciliation, and income taxes paid disaggregation by jurisdiction. ASU 2023-09 is effective for annual periods beginning after December 15, 2024 for public business entities. The Company is currently evaluating the impact of this new standard on its consolidated financial statements and the adoption is not expected to have a significant impact on the consolidated financial statements. Segment Reporting - In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280) - Improvements to Reportable Segment Disclosures. The amendments in ASU 2023-07 improve reportable segment disclosure requirements through enhanced disclosures about significant segment expenses. The amendments introduce a new requirement to disclose significant segment expenses regularly provided to the chief operating decision maker (CODM), extend certain annual disclosures to interim periods, and require that a public entity that has a single reportable segment provide all the disclosures required by the amendment and all existing segment disclosures in Topic 280. ASU 2023-07 is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024 and early adoption is permitted. The Company is currently evaluating the impact of this new standard on its consolidated financial statements and the adoption is not expected to have a significant impact on the consolidated financial statements. Debt - In August 2020, the FASB issued ASU 2020-06, Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40), Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity, to address the complexity in accounting for certain financial instruments with characteristics of liabilities and equity. Among other provisions, the amendments in this ASU significantly change the guidance on the issuer’s accounting for convertible instruments and the guidance on the derivative scope exception for contracts in an entity’s own equity such that fewer conversion features will require separate recognition, and fewer freestanding instruments, like warrants, will require liability treatment. ASU 2020-06 is effective for fiscal years beginning after December 15, 2021, excluding entities eligible to be smaller reporting companies as defined by the SEC. As the Company is a smaller reporting company, the ASU is effective for fiscal years beginning after December 15, 2023. The Company is currently evaluating the impact of this new standard on its consolidated financial statements and the adoption is not expected to have a significant impact on the consolidated financial statements.
Loss Per Share	Loss Per Share Basic loss per share is calculated by dividing the Company’s net loss applicable to common stockholders by the weighted average number of common shares during the period.

Investment in Joint Venture - Income Statement Information (Details) - Variable Interest Entity, Not Primary Beneficiary - GaNovation - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2023	Dec. 31, 2022
Variable Interest Entity [Roll Forward]
Beginning Balance	$ (59)	$ 414	$ 715	$ 143
Investment	0	1,032	807	2,569
Loss	(978)	(799)	(2,559)	(2,065)
Effect of exchange rate change	(259)	0	(259)	0
Ending Balance	$ (1,296)	$ 647	$ (1,296)	$ 647

Concentration of Credit Risk and Significant Customers

9 Months Ended

Dec. 31, 2023

Risks and Uncertainties [Abstract]

Concentration of Credit Risk and Significant Customers

The Company manages its credit risk associated with exposure to distributors and direct customers on outstanding accounts receivable through the application of credit approvals and other monitoring procedures. Credit sales, which are mainly on credit terms of 30 to 60 days, are only made to customers who meet the Company's credit standards, while sales to new customers or customers with low credit ratings are usually made on an advance payment basis. The Company closely monitors the aging of accounts receivable from its distributors and direct customers, and regularly reviews their financial positions, where available.

Significant customers are those that represent 10% or more of revenue or accounts receivable.

Total revenues, by percentage, from individual customers representing 10% or more of total revenues in the respective periods were as follows:


	Three Months Ended December 31,		Nine Months Ended December 31,
	2023	2022	2023	2022
Customer A	30.8%	20.5%	22.2%	13.9%
Customer B	*	10.6%	*	11.8%
Customer C	22.6%	*	16.0%	23.2%
Customer D	*	39.5%	*	24.4%
Customer E	*	*	*	*
Customer F	32.0%	*	37.5%	*

* Less than 10% of total

Accounts receivable, by percentage, from individual customers representing 10% or more of accounts receivable are set forth in the following table:


	December 31, 2023	March 31, 2023
Customer A	31.0%	26.2%
Customer B	*	*
Customer C	31.6%	12.8%
Customer D	*	38.2%
Customer E	21.3%	10.6%
Customer F	*	*

* Less than 10% of total

Customers A and D are related parties and Customer B is a government agency. JCP Capital Management, LLC Limited (“JCP Capital”) is a majority stockholder of Customer C. See Note 5 - Investment in Joint Venture and Note 11 - Related Party Transactions. Customer E is Array Microelectronics Limited and Customer F is NSTXL.

Related Party Transactions - Schedule of Related Party Transactions (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2023	Dec. 31, 2022
Related Party Transaction
Revenue, net	$ 4,670	$ 4,493	$ 15,563	$ 13,319
Cost of goods sold	4,595	7,162	12,226	14,444
Research and development	2,839	2,325	8,730	5,895
General and administrative	4,412	3,457	11,870	9,818
Interest expense	0	184	8	550
Related Party
Related Party Transaction
Revenue, net	1,981	2,917	4,711	6,081
Related Party \| GaNovation
Related Party Transaction
Research and development	116	141	200	330
Related Party \| GaNovation \| Product sale
Related Party Transaction
Revenue, net	313	1,774	579	3,246
Related Party \| GaNovation \| Service fees
Related Party Transaction
Revenue, net	69	0	200	0
Related Party \| GaNovation \| Inventory purchase
Related Party Transaction
Cost of goods sold	88	96	201	345
Related Party \| GaNovation \| Fixed asset purchase
Related Party Transaction
Cost of goods sold	124	0	192	0
Related Party \| GaNovation \| Cost of goods sold
Related Party Transaction
Cost of goods sold	1,511	1,030	3,963	2,738
Related Party \| GaNovation \| Consumption tax
Related Party Transaction
General and administrative	92	91	234	311
Related Party \| GaNovation \| Employee and related benefits
Related Party Transaction
General and administrative	33	35	94	124
Related Party \| Yaskawa
Related Party Transaction
Revenue, net	223	221	666	991
Related Party \| Nexperia
Related Party Transaction
Interest expense	0	184	8	550
Related Party \| Nexperia \| Product sale
Related Party Transaction
Revenue, net	1,445	923	3,465	1,778
Related Party \| Nexperia \| License and service fee income
Related Party Transaction
Revenue, net	0	0	0	66
Related Party \| Nexperia \| Reimbursements in license maintenance fee
Related Party Transaction
Revenue, net	$ 25	$ 13	$ 75	$ 88

Revenue Recognition- Narrative (Details) - National Security Technology Accelerator - USD ($) $ in Millions	1 Months Ended
	May 31, 2023	Dec. 31, 2023
Disaggregation of Revenue [Line Items]
Government contract, amount awarded	$ 15.2
Government contract, total amount funded		$ 7.5

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References + Details

Subsequent Events	9 Months Ended
Subsequent Events	Dec. 31, 2023
Subsequent Events [Abstract]
Subsequent Events	Subsequent Events Merger Agreement On January 10, 2024, the Company entered into an Agreement and Plan of Merger (the “Merger Agreement”) with Renesas Electronics America Inc., a California corporation (“Parent”), Travis Merger Sub, Inc., a Delaware corporation and a wholly owned subsidiary of Parent (“Merger Sub”), and Renesas Electronics Corporation, a Japanese corporation (solely for the purposes set forth in Section 9.17 of the Merger Agreement) (“Guarantor”). The Merger Agreement provides that, on the terms and subject to the conditions set forth in the Merger Agreement, Merger Sub will merge with and into the Company, with the Company surviving the merger as a wholly owned subsidiary of Parent (the “Merger”). Pursuant to the Merger Agreement, at the effective time of the Merger, each share of the Company’s common stock outstanding immediately prior to such effective time (except for certain shares specified in the Merger Agreement) will automatically be converted into the right to receive cash in an amount equal to $5.10, without interest. Completion of the Merger is subject to customary closing conditions set forth in the Merger Agreement, including, among other things: (1) the adoption of the Merger Agreement by the holders of a majority of the voting power of the outstanding shares of the Company’s common stock; (2) the absence of any law or order preventing or making illegal the consummation of the Merger; and (3) certain specified regulatory clearances, including the expiration or termination of the applicable waiting period under the United States Hart-Scott-Rodino Antitrust Improvements Act of 1976, as amended and the receipt of approval of the Committee on Foreign Investment in the United States (“CFIUS”). The obligation of Parent and Merger Sub to consummate the Merger is also conditioned upon the absence of a material adverse effect on the Company since the date of the Merger Agreement. The Company is subject to customary restrictions on its ability to solicit alternative acquisition proposals from third parties and to provide non-public information to, and participate in discussions and engage in negotiations with, third parties regarding alternative acquisition proposals, subject to customary exceptions. If the Merger Agreement is terminated in certain circumstances, including by the Company in order to enter into a superior proposal or by Parent because the Company’s board of directors withdraws its recommendation in favor of the Merger, the Company would be required to pay Parent a termination fee of $12.9 million. If the Merger Agreement is terminated based on a failure by the Parent, the Parent would be required to pay the Company a termination fee of $20.0 million. Upon consummation of the Merger, the Company will cease to be a publicly traded company and its common stock will be delisted from the Nasdaq Capital Market.

Revenue Recognition - Schedule of Disaggregation of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2023	Dec. 31, 2022
Disaggregation of Revenue [Line Items]
Revenue, net	$ 4,670	$ 4,493	$ 15,563	$ 13,319
Related Party
Disaggregation of Revenue [Line Items]
Revenue, net	1,981	2,917	4,711	6,081
Commercial product and service
Disaggregation of Revenue [Line Items]
Revenue, net	3,175	3,960	9,727	11,556
Government
Disaggregation of Revenue [Line Items]
Revenue, net	$ 1,495	$ 533	$ 5,836	$ 1,763

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References + Details

- Definition

Amount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 924
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 11.L)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479941/924-10-S99-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-5

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 30
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-30

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 42
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-42

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-22

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 40
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-40

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-22

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 41
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-41

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 4
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-4

+ Details